
## **CROFTON BAPTIST CHURCH – ANNUAL REPORT 2023** 

## **Statutory Information:** 

## **Registered Address:** 

100 Crofton Lane Orpington BR5 1HD 

As from 09/02/2010, Crofton Baptist Church (CBC) became a registered charity. CBC’s Registered Charity number is 1134220. 

## **Trustees:** 

Rev Adrian Judd (Pastor) - paid - from 01/09/12 Rachel Davis Rev Moises Mendoza (Associate Pastor) - paid - from Helen Williams 01/04/23 Femi Adesanya Wole Adeloye (Elder) Kola Olounbanjo David Coles (Elder) Simon Li Andrew Crowson (Church Manager & Elder) - paid - Sara Bottomley (Community Worker & Elder) - paid - from 07/09/16 from 01/09/13 Peter Newton (Chair of Finance Team/Treasurer) 

## **Property Trustees:** 

## **Bankers:** 

The Baptist Union Corporation Limited Barclays Bank PLC Baptist House 229 High Street 129 Broadway Orpington Didcot BR6 0JU Oxfordshire OX11 8RT CAF Bank Ltd 25 Kings Hill Avenue **Independent Examiner:** Kings Hill Mark Jarrold West Malling 23 Repton Road ME19 4JQ Orpington BR6 9HR 

## **Annual Report for 2023** 

The charity trustees present their Annual Report and Financial Statements for 2023. 

## **Charitable Object** 

The Charity is governed by a constitution which states that the principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the church shall determine. The church occupies premises which are held, by the Baptist Union Corporation Limited, on trusts which are entirely compatible with the above object. 

## **Organisational Structure and Decision-Making Process** 

Crofton Baptist Church is an unincorporated association with Managing Trustees appointed by a meeting of members (the “Church Meeting”). Church membership is open to all who profess repentance towards God and faith in the Lord Jesus Christ. They also accept the deity of the Lord Jesus Christ, the authority of the Holy Scriptures and the interpretation of them usually called Evangelical. 

In accordance with the Constitution, the Church Meeting appoints the Trustees, (consisting of the Pastor and Leadership Team), to be responsible for the spiritual leadership, oversight, and administration of the church, including the financial and legal aspects of the charity. Specific duties are assigned by the Trustees to each person by mutual agreement.  New Trustees receive a pack of appropriate documentation, as listed in the document **“Briefing New CBC Leadership Team Members”** . The Trustees submit relevant matters to the Church Meeting for guidance, or matters may be raised by members in the Church Meeting for further consideration by the Trustees. The Church seeks to work by consensus wherever possible, though the constitution permits decisions to 

1 



be made at Church Meetings by appropriate majorities. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective. 

**The Church Meeting has responsibility for the overall policy of the church, the appointment of the Charity Trustees,** and meets regularly (not less than four times per year). There were five meetings during 2023. These included a Special Church meeting on 22/01/23 to appoint an Associate Pastor. The AGM was held in person on 16/07/23. The Pastors and other staff are appointed in accordance with the Church Constitution. Charity Trustees are elected for a period of 3 years and are eligible for re-election at the end of their period of service. The Church Secretary and the Chair of the Finance Team are chosen annually by the Charity Trustees from among themselves, subject to ratification by the membership at the next Church Meeting. 

## **Objectives and Activities** 

## **Introduction** 

The Mission Statement and Objectives of the Church continue to be as follows: 

## **Crofton Baptist Church Mission Statement – ‘Helping people follow Jesus’** 

## **Crofton Baptist Church Vision –** 

## **“We exist to help people to become fully committed and equipped disciples of Jesus Christ”** 

## **We will do this through:** 

- **Jesus’ centred preaching and teaching** 

- **Prayer that is both personal and corporate** 

- **Loving relationships across the generations** 

- **Serving others as we identify and use our spiritual gifts** 

- **Passionate outreach both at home and overseas** 

- **Engaging with our society in ways that are culturally relevant** 

- **Joyful and creative worship that is grounded in Scripture** 

## **This means:** 

- **Being committed to personal spiritual growth through the regular reading of God’s word** 

- **Living as a disciple of Jesus every day of the week** 

- **Belonging to an appropriate small group / home group** 

- **Learning to share our faith in Christ in natural and unforced ways** 

- **Being involved in a group/activity within our local community** 

- **Sharing our resources for the sake of the kingdom and for the care of others** 

- **Playing our part in a church that lives up to the image of being a church that follows Jesus Christ** 

- **• Complete submission to the Holy Spirit in both decision-making and behaviour** 

The church is committed to this vision which includes growing its interest in global mission, developing compassion ministries, and caring for people in the community. It is possible to see this commitment in the work carried out by members of the church in serving the local, wider regional, and global communities. 

## **Ministry Team Structure** 

Additionally, the church has a Ministry Team structure in place. During 2023 the nine teams have overseen various areas of church life; Youth, Community, Fellowship, Mission, Pastoral Care and Prayer, Finance, Support, Seniors, Children, and the Sunday Service Ministry Team. These teams encourage members to be fully involved in the work of the church exercising their gifts and using their skills. 

## **Church Life** 

The church is committed to helping all its members grow as faithful followers and worshippers of Jesus Christ and servants of other people in the church and wider community. Sunday services provide opportunities for teaching and worship. They are also an opportunity to encourage members to be active in serving others and telling them about Jesus. Members of the Church also enjoy fun events and eating together. The services are live-streamed and then the recordings are placed on the church’s YouTube channel. The numbers of business meetings were as follows: Leadership Team – 7 plus informal prayer meetings; Church Meetings – 5. 

The Church AGM approved the annual report and annual accounts for 2022. It also considered strategy and vision for the year ahead. The regular annual Charity Trustee Election took place during November when Chris Munday was appointed as an Elder and Femi Adesanya was reappointed as a non-eldership trustee. All those elected begin 3-year terms from 01/01/24. 

The church membership at the end of December 2022 totalled 148 and at the end of 2023, having taken account of deaths, people moving on and new members joining, it was 155. 4 adults have been baptised by immersion during 

2 



the year. On 11[th] March 2023 Crofton Baptist Church lost its last surviving founder member, Pam Davies, who had set us an example of commitment, vision, and zeal for just over 65 years! 

## **Achievements and Performance** 

Several important objectives had been agreed by the Charity Trustees and Church Meeting for 2023 including: 

1. Associate Pastor Appointment - to proceed with this appointment, aiming for the chosen applicant to commence their role as soon as possible **– this objective was carried forward from 2021.** 

2. To begin the process of transition from the term ‘Church Member’ to ‘Church Partner’ in order to better encapsulate the responsibilities of the role. 

In addition, each Ministry Team set objectives for 2023 consistent with the overall objectives and those of the team itself as outlined in its original brief. 

**OBJECTIVE 1** - Rev Moises Mendoza was appointed as the Associate Pastor at a Special Church meeting held on 22/01/23 and took up his appointment on 01/04/23. 

**OBJECTIVE 2** - Good progress on was made during the year. This project will be progressed slowly and sensitively with completion expected during 2024. 

In addition to the formal objectives set above the following activities were completed: 

- the fellowship participated in the Church Big Read using the book ‘The Church of Tomorrow’ by John 

- McGinley. This was accompanied by a sermon series 

   - a Lectio course was held using material provided by the organisation 24/7 Prayer. 

   - the Community Worker was granted well deserved sabbatical leave during August and September. 

   - a Church Big Day Out took place in September. 

   - a Young Adults Group was established to strengthen and encourage this age group. 

- a Walk Through Nativity event was held which many families from the surrounding community attended 

- and enjoyed. 

The following objectives were set for 2024: 

1. Launch a new website with a wider range of feature to enhance communication within the fellowship and beyond. 

2. Complete the transition to church covenant partnership. 

3. To run an apologetics course entitled ‘Beyond Belief’ for the benefit of the community. 

4. Conduct a review of the Mission Ministry Team activities and the systems and procedures for supporting mission organisations. 

5. Consider how to address the issue that the Main Worship Area is now virtually full on Sundays. Congregation growth will require innovative thinking. 

6. Establish a Prayer Room using the model provided by the organisation 24/7 Prayer. 

## **Finance Ministry Team:** 

The financial results for the year ended 31 December 2023 are set out in the accompanying Financial Statements, together with a summary of the accounting policies adopted by the charity. 

The church continues to raise the funds needed to carry on its activities from within its own membership and congregation, and in this accounting year no wider public appeal was made for funds. At the end of this accounting year the church employed 4 people. The church depends heavily on volunteers among its membership in all aspects of its activities, many of which involve little or no expenditure but nevertheless contribute substantially to the achievement of its objectives. Online giving options are available and cashless giving via a mobile phone app will be introduced during 2024. 

As an expression of its role in the life of the wider church, the charity made grants to national and international organisations and societies whose aims, and objectives are compatible with this church’s own charitable purpose (Details are listed in the attached document **“Accounts for the Year Ended 31 December 2023”** ). 

During November 2020, the Finance Team formulated a revised reserves policy. The finances of the church are not dependent on any one income stream; for instance, it receives no income from investments other than bank account interest and does not depend on a few large donors. The church owns a minister’s residence and all its other assets outright. Throughout the year, the Fellowship Fund provided support to many members who were in financial need, including pensioners and those on benefits. 

Crofton Baptist Church has appropriate insurance for its buildings and contents and Employer’s Liability Insurance, as recommended and provided by the Baptist Insurance Company PLC. 

3 



CROFTON
BAPtIST
CHURCH
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

0￿0
cTh o
Tr)
J r4 ￿ rrt
¢ri <ri o
m rq
O P4
(fi
r¢? ￿ o
m v L
bj
TS 73
c O

Balance sheet at 31st December 2023
Notes
2023
2023
2022
2022
Fixed assets
Tangible assets
io
1,530,283
1,540,345
Cuyrent assets
Debtors
Bank and cash
li
12
27,830
17,474
231,165
221.733
Creditors: Amounts falling due in one year
13
Net Current assets
226,640
219,797
Total net assets
1760 142
Rèservès
Endowment fund
Restricted funds
Designated funds
Unrestricted funds
Total funds
1,530,283
1,169
66,988
IS8
1756 923
1,540,345
62,382
51,288
io
1760 142
15
16
17
These accounts were approved by the Trustees on
117/21t
and signed on their behalf bv..
Simon Ll ITreasurerl
Andrew Crowson Isecretarvl

CROFTON BAPT15T CHURCH
Legal information:
The Church is a Registered Charity No 1134220.
Church addres5.'
Crofton Baptist Church
100 Crofton Lane
Orpington,
8R5 IHD
Trustees:
The Trustees of Crofton Baptist Church are the Minister, Associate Minister, Community
Worker, Elders and members of the Leadership Team ILTI.
Wole Adeloye IElderl
Femi Adesanya ILT member)
Sara Bottomley Icommunity Worker)
David Cole5 IElderl
Andrew Crowson ILT member)
Rachel Davis ILT member)
Adrian Judd Iministerl
Simon Li ILT member)
Moises Mendoza (Associate Mlnisterl
Peter Newton ILT memberl
Kola Olounbanjo ILT member)
Helen Williams ILT member)
Bankers..
8arclay5 Bank plc
229 High street
Orpington
Kent, BR5 ILT
Charities Aid Foundatlon
25 Kings Hill Avenue
Kings Hill
West Malling
Kent, ME19 4JQ
Solicitors..
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examiner..
Mark Jarrold
23 Repton Road
Orpington
Kent, BR6 9HR

l. Accounting policies.
a. Ba515 of preparation.
The accounts are prepared in accordance with the Charities Statement of Recommended
Practice (Charities SORP 20151, FRS102 and with the charities Act 2011.
Crofton Baptist Church is a registered charity, no. 1134220 and meets the definition of a public
benefit entity under FRS102. Assets and liabilities are initially recognized at hlstorical cost or
transaction value unless Otherwise stated in the relevant accoL*nting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity 15
legally entitled to the income after any performance condltion5 have been met, the amount
can be measured reliably and it is probable that the income will be received.
c. Donations
Donations are accounted for when received and, where applicable, Gift Aid is accrued.
d. Investment income
Investment income 15 included in the accounts in the year in which it is received.
e. Expenditure recognition
All expenditure 15 accounted for on an accruals basis. Expenditure is recognized where there is a
legal or constructive obligation to make payments to third parties, It is probable that settlement
will be required and the amount of the obligation can be measured reliably.
f. Fundraising and publl¢ity C05t5
The Church does not make formal appeals for fund5 thus expenditure on these items is not
material.
g. Charitable Funding
The Church makes grants to other organisations whose charitable objects complement its work.
It also makes grants to indlviduals In furthelance of the Church's charitablo objectives.
h. Fixed Assets
The main church buildlng and the large hall are stated in the accounts at the insurance value in
1996. The manse and the extension to the church building, which was completed in 2000, is
included at cost.
Furniture and equipment in the Church premises are included at cost or net realisable value.
Fixed asset expenditure is only capitalised if its cost exceeds £5,000.

i. Depreciation
Depreciation has not been charged on land and buildings because, in the opinion of the Trustees,
the residual value of the as5et5 is not le55 than the cost or valuation at which they are stated.
Depreciation on other fixed assots Is calculated to write off the cost on a straight-line basis over
their expected useful life, at the following rates..
Fixtures & fittings
Equipment, office and audio-visual
io%
20%
j.Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been deslgnated for other purposes.
Designated funds comprise unrestricted funds that have heen set aside by the tru5tee5 for
specific purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used In accordance with 5peciflc restrictlons imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets whlch must be held peimanently by the charity,
namely the church premises and manse. Income arising on the endowment funds can be used
in accordance with the objects of the charity and is included as unrestrlcted income. Any capital
gains or losses arising on the investments fomi part of the fund.
k. Reserves Policy
In order to meet ongoing obligations and provide for contingency events, a Reserves Policy is in
place and is reviewed annually.

2. Donatlons and Gifts
2023
Unrestricted
funds
2023
Restricted
funds
2023
Total
Funds
2022
Total
Funds
Offerlngs
Tax refunds
Grants Received
195,026
34,045
15,469
244,540
9,289
704
204,315 223,058
34,749
35,576
15,469
14,320
254,533 272,954
9,993
Grants received are mainly from Crofton Early Learners for the use of chuich premises.
3. Income from Charitable actlvltles
2023
2022
Unrestrirted Unrestricted
funds
funds
Friday Heroe5
Frlday Knlghts & Frlday Legend5
Capernwray trip
Stoiy & Song group
China Club
Holiday at Home
Seniors
Church weekend
Events
Renew 100
B3dminton club
Men @ Crofton
Big Church Read
Other
4653
1061
5327
824
480
610
2,558
636
475
410
1,845
144
292
627
472
295
433
55
210
831
1,275
17,398
1,737
8,293
4. Investments
2023
2022
Unrestrlcted Unrestricted
f4Jnds
funds
Bank Interest
3,615
461

5. Other income
2023
2022
Unrestricted Unrestricted
funds
funds
Insurance claim
2.044
6. Ministry
2023
2022
Unrestricted Unrestricted
funds
funds
Salaries
Social security costs
Pension costs
Release of pension liabilitv
Interest cost of pension
112,045
5,883
4,863
79,164
2,563
3,958
115,2281
319
264
2,834
505
TraSning
Staff expenses
Vi51ting speakers
Manse
2,966
4,339
loo
8,946
139,142
3.810
78,189
The Associate MinI5ter started work in April 2023.
Much of the church management is carried out without charge by volLJnteer5. This intangible
cost 15 riot included in the Statement of Financial Activities since there is no measurable cost to
the volunteers for their servlce.
The Minister, Assoclate Mlnister, Community Worker and Church Manager are both trustees
and paid employees. The Minister's benefits include the provision of manse accommodation
owned by the church.
No employee received emoluments in excess of £60,000 during the year12022- nonel.
No sums were reimbursed to the Trustees for their work as Trustees, either in respect of salaries
or expenses.12022 none).
Two employees participate in the Baptist Pension Scheme Defined Contribution (DCI Plan. The
other employees, including the Minister, participate in pension schemes from other providers.

7. Grants
2023
Unrestricted
funds
2023
2023
Designated Restricted
funds
funds
2023
Total
Funds
2022
Total
Funds
SAT-7 Trust
BU Home Ivlission
8MS World Mission
Living Leadership
Spinnaker Trust
UCCF
7,000
7,000
7,500
3,500
2,000
2,500
3,500
6,335
1,000
1,000
1,500
7,000
7,000
7,500
3,500
2,000
2,500
4,280
6,631
2.771
1.000
1,563
7,001
6,998
22,457
3,500
1,998
2,500
4,490
6,933
2,073
I,oio
1,500
200
610
500
936
Heatons
Fellowship Fund
Health and Education Nepal
Release It)ternational
Education Plus
Churches Together in Orpington
Orpington Food Bank
Tear FLtnd
Other
780
296
1,271
500
63
li
351
600
400
2,624
3,235
751
43,197
1,500
5,034
49,731 62,705
Restricted funds payments are in respect of amounts received for distribution to various
organisations or for specific purposes related to church activities, including the Fellowship Fund
which 15 for distribution of small gifts to members of the church fellowship to encourage them
at times of financial or other distress.
Designated funds payments are made from the Emergency Relief Fund and Mission Fund.

8. Establlshment
2023
2023
Unrestricted Endowment
funds
funds
2023
Total
Funds
2022
Total
Fund5
BuSldings
19.273
12,187
11.665
596
1,460
4,325
4,277
4,649
1,070
19,273
12,187
11,665
596
1,460
4,325
4.277
4,649
1,070
10,062 10,062
173
10.062 69,737
11.336
5.288
7,115
814
2,017
3,930
3,688
3,242
1.684
9,735
1.569
50,419
Cleaning
Telecomrnunications
Photocopying
Insurance
Licenses/Subs
Office expenses
Publiclty
Depreciation
Other
173
59,675
Other expenditure in 2022 includes £1266 for work on the churth garden.
9. Activities
2023
2022
Unrestricted Unrestricted
fund5
funds
Friday Heroes
Friday Knight5 & Friday Legends
Story & Sot)g group
Holiday at Home
Seniors
Capernwray trip
3,207
949
983
2,670
483
488
843
475
1,338
189
3,560
rl::
Youth & children
Church weekend
Events
921
2,412
420
1,220
657
Worship
Outreach
Discipleship
Renew 100
Men @ Crofton
Big Church Road
other
1,540
2,739
539
2,714
3,736
1,770
218
114
254
1,182
15
21
20,153
15,504
io

10. Assets
Fixtures
Audio-
and
Office
visual
Fitting5 Equipment Equipment
church
Premlse5
Manse
Total
Cost or valuation
At 1st January 2023
Additions
967,529
542,OOL)
74,793
23,320
89,999 1,697,641
At 31st December 2023
967,529
542,000
74,793
23,320
89,999 1.697,641
Depreclation
At 1st January 2023
Charge for year
At 315t December 2023
71,602
654
23,314
62,381
9,406
71,787
157,297
10,060
167,357
72,256
23,314
Net book value
At 1st January 2023
At 31st December 2023
967,529
967,529
542,000
542,000
3,191
2537
27,618 1,540,345
18,212 1,530,284
There was no new expenditure on fixed assets durlng the year.
All of the assets are used for ¢haritable purposes.
11. Debtors
2023
2022
HMRC IGift Aid)
Sundry
26,763
1,067
27,830
17,274
200
17,474
12. Bank and Cash
2023
2022
Baptists Together
Barclays Bank plc
CAF
Cash
85,274
74,881
41,085
2,095
203,335
40,072
81,040
82,665
482
204,259
li

13. Creditors- amounts falling due within one year
2023
2022
HMRC IPAYE/NII
3,153
1,710
26
Pensions
Sundry
Total
1,373
4,526
200
1,936
14. Pensions
The Church 15 an employer participating in a pension scheme known as the Baptist Pension Scheme I'the
Scheme"), which is administered by the Pension Trustee (Baptist Pension Trust Limitedl. The Scheme is a
separate legal entity and the assets of the Scheme are held separately from those of the Employer and the
other participating employers.
For any month, each participating employer in the Scheme p3y5 contributions as set out in the Schedule of
Cont¥ibutlons In force at that time.
The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is
because It is not possible to attribute the Scheme's assets and liabilities to specific employers and means
that contributions arE accounted for as if the Scheme were a defined contribution scheme, The pensions
costs charged io the SOFA In the year are contributions payable towards benefits and expenses accrued in
that year, plus any imp3¢1 of deficiency contributions,
The Minister and members of the Church gtaff are eligible to loin the Scheme.
From January 2012, pension provision 15 being made throLJgh the Defined ContribLJtion IDCI Plan within
the Scheme, In general, members pay 8% of their Pensionable Income and employers pay 6Yo of members,
Pensionable Income into individual pension accounts, which are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Society Llmited. In addltlon, the employer pays a
further 4Yo of Pensionable Income to cover Death in Service Benefits, administration costs, and an
associated insurance polScy which provides income protertion for Scheme members in the event that they
are unable to work due to long-term incapacity. This income protection policy has been insured by the
Bapt15t Union of Great Britain with Aviva plc. The furthew 4% contribution rate is reduced to 3% for
Employer contributions made to the Segregated DC Arrangement.
Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their
employers also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Defined Benefit IDBI Plan
within the Scheme, The main benefit5 for pre-2012 Service were a defined benefit pension of one
eightieth of Final Minimum Pensionable Income for each year of Pensionable Service, together with
additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable
Income. The Scheme, previously known as the Bapt15t Minister5. Pension Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
At the end of June 2022, the Baptist Pension Scheme signed an agreement with the insurance company Just
Group I'just'l to secure members, pension beneflts under the Defined 8enefit I'DB'I Plan. As a result, the
Scheme no longer has a shortfall. A revised statement of contributions was announted in July 2022 with
12

deficit contributions from each participating employer in the DB plan reducing to £1 per month from August
2C)22.
15. Restrlcted funds
1st january
2023
Incoming
resources
Resource5
expended
31st December
2023
Transfers
Assistant Minister
Fund
Fellowship Fund
Missionary Fund
62,078
4,094
166,1721
257
47
62,382
130
5,769
9.993
296
4,738
5,034
91
1,078
1,169
166,1721
The Assistant Minister Fund was opened in September 2020 to receive money pledged by the
congregation in support of the employment of an Assistant Minister. The Assistant Minister
started work on I, April 2023, at which point the Fund was closed and the accumulated
amount was transferred to the General Fund.
The Fellowship Fund receives donations from members of the congregation and regular
amounts from the church. This is used to make gifts to members of the church fellowship to
encourage them at times of financial or other distress.
The Missionary Fund receive5 donations from members of the congregation for distribution to
missionary organisations.
16, Designated funds
1st January
2023
Resources Transfers
expended
31st December
2023
Emergency Relief Fund
Mi551on Fund
Sinking Fund
Contingency Reserve Fund
I,ioo
400
2,100
I,aoo
5,164
25,824
35,000
66,988
5,564
15,824
30,OIKJ
51,388
10,000
5,000
17,100
1,500
The Emergency Relief Fund is used to respond to appeals for money from missionary or aid
org3nisations in respect of major disasters.
The Mission Fund is in respect of a legacy received during 2011. The payment made from the
Fund this year was a contribution to the travel costs of a member of the wngregation taking part
in a missionary trip.
13

The Sinking Fund relates to amounts set aside lo cover malor repairs such as roofing, healing etc.
An additional transfer of £10,000 was made into this Fund during the year.
In order to meet on£oing obligations and provide for contingency events, a Contingency
Reserve Fund is held and is reviewed annually. The review in 2023 resultcd in a transfer into
the Fund of £5,000 reflecting higher costs genprally and, in particular, the appointment of the
Assistant Minister during the year.
17. Unrestricted funds
1st January
2023
Incoming
resources
Resources
expended Transfers
31st December
2023
General Fund
106,027
265,552
262,166
49,072
158,483
18. Analysis of net assets
Fixed assets
Net current
assets
Total 2023
Endowment Funds
Restricted FLJnds
Designated fund5
Unrestricted Funds
1,530,283
1,530,283
1,169
66,988
158,483
1,756,923
1,169
66,988
158,483
226,640
1,530,283
19. Related charities
The ¢ustodlan Trustee of the church is the Baptist Union Corporation Limited Icharity number
2496351, and which is controlled by the Baptist Union Council. The church 15 also a member of
the Baptlst Union of Great Britain, the London Baptlst Association and Cedarmore Housing
Association Limited.
The church made donations to the Baptist Union Home Mission Scheme and Baptist World
Mission, as set out in note 7.
The chLJrch received grants from Crofton Early Learners ICELI totalllng £15,427
12022- £14,280). CEL is considered to he part of the church's outreach to the local community,
therefore any liability arising in respect of CEL ceasing to operate would be borne by Crofton
Baptist Church.
14

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees and members of Crofton Baptlst Church (Charlty no. 11342201 on the
accounts for the year ended 31st December 2023 set out on pages 2 to 14.
I report to the trustees on my examination of the accounts of the above charlty I'the Trust'l for the year
ended 31st December 2023.
Responsibilltles and kiasls of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the
requirements of the Charltie5 Act 20111.the A¢t"l.
I report in respect of my examination of the Trusvs accounts carrled out under section 145 of the 2011 Act
and in carlying out my examination, I have followed all the applicable Directions given by the charitv
Commisslon under section 14515llbl of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accountlng records were not kept in accordance with section 130 of the Charities Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulati011s 21)08 other than any requirement
that the accounts Eive a 'true and fair, view which is not a matter considered as part of an Independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report In order to enable a proper understandlng of the accounts to be
reached.
M. larrold
Date..
tso/o612W
15

CROFTON
BAPtIST
CHURCH
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2023

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TS 73
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Balance sheet at 31st December 2023
Notes
2023
2023
2022
2022
Fixed assets
Tangible assets
io
1,530,283
1,540,345
Cuyrent assets
Debtors
Bank and cash
li
12
27,830
17,474
231,165
221.733
Creditors: Amounts falling due in one year
13
Net Current assets
226,640
219,797
Total net assets
1760 142
Rèservès
Endowment fund
Restricted funds
Designated funds
Unrestricted funds
Total funds
1,530,283
1,169
66,988
IS8
1756 923
1,540,345
62,382
51,288
io
1760 142
15
16
17
These accounts were approved by the Trustees on
117/21t
and signed on their behalf bv..
Simon Ll ITreasurerl
Andrew Crowson Isecretarvl

CROFTON BAPT15T CHURCH
Legal information:
The Church is a Registered Charity No 1134220.
Church addres5.'
Crofton Baptist Church
100 Crofton Lane
Orpington,
8R5 IHD
Trustees:
The Trustees of Crofton Baptist Church are the Minister, Associate Minister, Community
Worker, Elders and members of the Leadership Team ILTI.
Wole Adeloye IElderl
Femi Adesanya ILT member)
Sara Bottomley Icommunity Worker)
David Cole5 IElderl
Andrew Crowson ILT member)
Rachel Davis ILT member)
Adrian Judd Iministerl
Simon Li ILT member)
Moises Mendoza (Associate Mlnisterl
Peter Newton ILT memberl
Kola Olounbanjo ILT member)
Helen Williams ILT member)
Bankers..
8arclay5 Bank plc
229 High street
Orpington
Kent, BR5 ILT
Charities Aid Foundatlon
25 Kings Hill Avenue
Kings Hill
West Malling
Kent, ME19 4JQ
Solicitors..
Wellers
45 Tweedy Road
Bromley
Kent, BRI 3NF
Independent Examiner..
Mark Jarrold
23 Repton Road
Orpington
Kent, BR6 9HR

l. Accounting policies.
a. Ba515 of preparation.
The accounts are prepared in accordance with the Charities Statement of Recommended
Practice (Charities SORP 20151, FRS102 and with the charities Act 2011.
Crofton Baptist Church is a registered charity, no. 1134220 and meets the definition of a public
benefit entity under FRS102. Assets and liabilities are initially recognized at hlstorical cost or
transaction value unless Otherwise stated in the relevant accoL*nting policy notes.
b. Income recognition
All incoming resources are included in the Statement of Financial Activities when the charity 15
legally entitled to the income after any performance condltion5 have been met, the amount
can be measured reliably and it is probable that the income will be received.
c. Donations
Donations are accounted for when received and, where applicable, Gift Aid is accrued.
d. Investment income
Investment income 15 included in the accounts in the year in which it is received.
e. Expenditure recognition
All expenditure 15 accounted for on an accruals basis. Expenditure is recognized where there is a
legal or constructive obligation to make payments to third parties, It is probable that settlement
will be required and the amount of the obligation can be measured reliably.
f. Fundraising and publl¢ity C05t5
The Church does not make formal appeals for fund5 thus expenditure on these items is not
material.
g. Charitable Funding
The Church makes grants to other organisations whose charitable objects complement its work.
It also makes grants to indlviduals In furthelance of the Church's charitablo objectives.
h. Fixed Assets
The main church buildlng and the large hall are stated in the accounts at the insurance value in
1996. The manse and the extension to the church building, which was completed in 2000, is
included at cost.
Furniture and equipment in the Church premises are included at cost or net realisable value.
Fixed asset expenditure is only capitalised if its cost exceeds £5,000.

i. Depreciation
Depreciation has not been charged on land and buildings because, in the opinion of the Trustees,
the residual value of the as5et5 is not le55 than the cost or valuation at which they are stated.
Depreciation on other fixed assots Is calculated to write off the cost on a straight-line basis over
their expected useful life, at the following rates..
Fixtures & fittings
Equipment, office and audio-visual
io%
20%
j.Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the
general objectives of the charity and which have not been deslgnated for other purposes.
Designated funds comprise unrestricted funds that have heen set aside by the tru5tee5 for
specific purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used In accordance with 5peciflc restrictlons imposed
by donors or which have been raised by the charity for specific purposes.
Endowment funds represent those assets whlch must be held peimanently by the charity,
namely the church premises and manse. Income arising on the endowment funds can be used
in accordance with the objects of the charity and is included as unrestrlcted income. Any capital
gains or losses arising on the investments fomi part of the fund.
k. Reserves Policy
In order to meet ongoing obligations and provide for contingency events, a Reserves Policy is in
place and is reviewed annually.

2. Donatlons and Gifts
2023
Unrestricted
funds
2023
Restricted
funds
2023
Total
Funds
2022
Total
Funds
Offerlngs
Tax refunds
Grants Received
195,026
34,045
15,469
244,540
9,289
704
204,315 223,058
34,749
35,576
15,469
14,320
254,533 272,954
9,993
Grants received are mainly from Crofton Early Learners for the use of chuich premises.
3. Income from Charitable actlvltles
2023
2022
Unrestrirted Unrestricted
funds
funds
Friday Heroe5
Frlday Knlghts & Frlday Legend5
Capernwray trip
Stoiy & Song group
China Club
Holiday at Home
Seniors
Church weekend
Events
Renew 100
B3dminton club
Men @ Crofton
Big Church Read
Other
4653
1061
5327
824
480
610
2,558
636
475
410
1,845
144
292
627
472
295
433
55
210
831
1,275
17,398
1,737
8,293
4. Investments
2023
2022
Unrestrlcted Unrestricted
f4Jnds
funds
Bank Interest
3,615
461

5. Other income
2023
2022
Unrestricted Unrestricted
funds
funds
Insurance claim
2.044
6. Ministry
2023
2022
Unrestricted Unrestricted
funds
funds
Salaries
Social security costs
Pension costs
Release of pension liabilitv
Interest cost of pension
112,045
5,883
4,863
79,164
2,563
3,958
115,2281
319
264
2,834
505
TraSning
Staff expenses
Vi51ting speakers
Manse
2,966
4,339
loo
8,946
139,142
3.810
78,189
The Associate MinI5ter started work in April 2023.
Much of the church management is carried out without charge by volLJnteer5. This intangible
cost 15 riot included in the Statement of Financial Activities since there is no measurable cost to
the volunteers for their servlce.
The Minister, Assoclate Mlnister, Community Worker and Church Manager are both trustees
and paid employees. The Minister's benefits include the provision of manse accommodation
owned by the church.
No employee received emoluments in excess of £60,000 during the year12022- nonel.
No sums were reimbursed to the Trustees for their work as Trustees, either in respect of salaries
or expenses.12022 none).
Two employees participate in the Baptist Pension Scheme Defined Contribution (DCI Plan. The
other employees, including the Minister, participate in pension schemes from other providers.

7. Grants
2023
Unrestricted
funds
2023
2023
Designated Restricted
funds
funds
2023
Total
Funds
2022
Total
Funds
SAT-7 Trust
BU Home Ivlission
8MS World Mission
Living Leadership
Spinnaker Trust
UCCF
7,000
7,000
7,500
3,500
2,000
2,500
3,500
6,335
1,000
1,000
1,500
7,000
7,000
7,500
3,500
2,000
2,500
4,280
6,631
2.771
1.000
1,563
7,001
6,998
22,457
3,500
1,998
2,500
4,490
6,933
2,073
I,oio
1,500
200
610
500
936
Heatons
Fellowship Fund
Health and Education Nepal
Release It)ternational
Education Plus
Churches Together in Orpington
Orpington Food Bank
Tear FLtnd
Other
780
296
1,271
500
63
li
351
600
400
2,624
3,235
751
43,197
1,500
5,034
49,731 62,705
Restricted funds payments are in respect of amounts received for distribution to various
organisations or for specific purposes related to church activities, including the Fellowship Fund
which 15 for distribution of small gifts to members of the church fellowship to encourage them
at times of financial or other distress.
Designated funds payments are made from the Emergency Relief Fund and Mission Fund.

8. Establlshment
2023
2023
Unrestricted Endowment
funds
funds
2023
Total
Funds
2022
Total
Fund5
BuSldings
19.273
12,187
11.665
596
1,460
4,325
4,277
4,649
1,070
19,273
12,187
11,665
596
1,460
4,325
4.277
4,649
1,070
10,062 10,062
173
10.062 69,737
11.336
5.288
7,115
814
2,017
3,930
3,688
3,242
1.684
9,735
1.569
50,419
Cleaning
Telecomrnunications
Photocopying
Insurance
Licenses/Subs
Office expenses
Publiclty
Depreciation
Other
173
59,675
Other expenditure in 2022 includes £1266 for work on the churth garden.
9. Activities
2023
2022
Unrestricted Unrestricted
fund5
funds
Friday Heroes
Friday Knight5 & Friday Legends
Story & Sot)g group
Holiday at Home
Seniors
Capernwray trip
3,207
949
983
2,670
483
488
843
475
1,338
189
3,560
rl::
Youth & children
Church weekend
Events
921
2,412
420
1,220
657
Worship
Outreach
Discipleship
Renew 100
Men @ Crofton
Big Church Road
other
1,540
2,739
539
2,714
3,736
1,770
218
114
254
1,182
15
21
20,153
15,504
io

10. Assets
Fixtures
Audio-
and
Office
visual
Fitting5 Equipment Equipment
church
Premlse5
Manse
Total
Cost or valuation
At 1st January 2023
Additions
967,529
542,OOL)
74,793
23,320
89,999 1,697,641
At 31st December 2023
967,529
542,000
74,793
23,320
89,999 1.697,641
Depreclation
At 1st January 2023
Charge for year
At 315t December 2023
71,602
654
23,314
62,381
9,406
71,787
157,297
10,060
167,357
72,256
23,314
Net book value
At 1st January 2023
At 31st December 2023
967,529
967,529
542,000
542,000
3,191
2537
27,618 1,540,345
18,212 1,530,284
There was no new expenditure on fixed assets durlng the year.
All of the assets are used for ¢haritable purposes.
11. Debtors
2023
2022
HMRC IGift Aid)
Sundry
26,763
1,067
27,830
17,274
200
17,474
12. Bank and Cash
2023
2022
Baptists Together
Barclays Bank plc
CAF
Cash
85,274
74,881
41,085
2,095
203,335
40,072
81,040
82,665
482
204,259
li

13. Creditors- amounts falling due within one year
2023
2022
HMRC IPAYE/NII
3,153
1,710
26
Pensions
Sundry
Total
1,373
4,526
200
1,936
14. Pensions
The Church 15 an employer participating in a pension scheme known as the Baptist Pension Scheme I'the
Scheme"), which is administered by the Pension Trustee (Baptist Pension Trust Limitedl. The Scheme is a
separate legal entity and the assets of the Scheme are held separately from those of the Employer and the
other participating employers.
For any month, each participating employer in the Scheme p3y5 contributions as set out in the Schedule of
Cont¥ibutlons In force at that time.
The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is
because It is not possible to attribute the Scheme's assets and liabilities to specific employers and means
that contributions arE accounted for as if the Scheme were a defined contribution scheme, The pensions
costs charged io the SOFA In the year are contributions payable towards benefits and expenses accrued in
that year, plus any imp3¢1 of deficiency contributions,
The Minister and members of the Church gtaff are eligible to loin the Scheme.
From January 2012, pension provision 15 being made throLJgh the Defined ContribLJtion IDCI Plan within
the Scheme, In general, members pay 8% of their Pensionable Income and employers pay 6Yo of members,
Pensionable Income into individual pension accounts, which are operated and managed on behalf of the
Pension Trustee by Legal and General Life Assurance Society Llmited. In addltlon, the employer pays a
further 4Yo of Pensionable Income to cover Death in Service Benefits, administration costs, and an
associated insurance polScy which provides income protertion for Scheme members in the event that they
are unable to work due to long-term incapacity. This income protection policy has been insured by the
Bapt15t Union of Great Britain with Aviva plc. The furthew 4% contribution rate is reduced to 3% for
Employer contributions made to the Segregated DC Arrangement.
Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their
employers also pay a total of 5%.
Benefits in respect of service prior to l January 2012 are provided through the Defined Benefit IDBI Plan
within the Scheme, The main benefit5 for pre-2012 Service were a defined benefit pension of one
eightieth of Final Minimum Pensionable Income for each year of Pensionable Service, together with
additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable
Income. The Scheme, previously known as the Bapt15t Minister5. Pension Fund, started in 1925, but was
closed to future accrual of defined benefits on 31 December 2011.
At the end of June 2022, the Baptist Pension Scheme signed an agreement with the insurance company Just
Group I'just'l to secure members, pension beneflts under the Defined 8enefit I'DB'I Plan. As a result, the
Scheme no longer has a shortfall. A revised statement of contributions was announted in July 2022 with
12

deficit contributions from each participating employer in the DB plan reducing to £1 per month from August
2C)22.
15. Restrlcted funds
1st january
2023
Incoming
resources
Resource5
expended
31st December
2023
Transfers
Assistant Minister
Fund
Fellowship Fund
Missionary Fund
62,078
4,094
166,1721
257
47
62,382
130
5,769
9.993
296
4,738
5,034
91
1,078
1,169
166,1721
The Assistant Minister Fund was opened in September 2020 to receive money pledged by the
congregation in support of the employment of an Assistant Minister. The Assistant Minister
started work on I, April 2023, at which point the Fund was closed and the accumulated
amount was transferred to the General Fund.
The Fellowship Fund receives donations from members of the congregation and regular
amounts from the church. This is used to make gifts to members of the church fellowship to
encourage them at times of financial or other distress.
The Missionary Fund receive5 donations from members of the congregation for distribution to
missionary organisations.
16, Designated funds
1st January
2023
Resources Transfers
expended
31st December
2023
Emergency Relief Fund
Mi551on Fund
Sinking Fund
Contingency Reserve Fund
I,ioo
400
2,100
I,aoo
5,164
25,824
35,000
66,988
5,564
15,824
30,OIKJ
51,388
10,000
5,000
17,100
1,500
The Emergency Relief Fund is used to respond to appeals for money from missionary or aid
org3nisations in respect of major disasters.
The Mission Fund is in respect of a legacy received during 2011. The payment made from the
Fund this year was a contribution to the travel costs of a member of the wngregation taking part
in a missionary trip.
13

The Sinking Fund relates to amounts set aside lo cover malor repairs such as roofing, healing etc.
An additional transfer of £10,000 was made into this Fund during the year.
In order to meet on£oing obligations and provide for contingency events, a Contingency
Reserve Fund is held and is reviewed annually. The review in 2023 resultcd in a transfer into
the Fund of £5,000 reflecting higher costs genprally and, in particular, the appointment of the
Assistant Minister during the year.
17. Unrestricted funds
1st January
2023
Incoming
resources
Resources
expended Transfers
31st December
2023
General Fund
106,027
265,552
262,166
49,072
158,483
18. Analysis of net assets
Fixed assets
Net current
assets
Total 2023
Endowment Funds
Restricted FLJnds
Designated fund5
Unrestricted Funds
1,530,283
1,530,283
1,169
66,988
158,483
1,756,923
1,169
66,988
158,483
226,640
1,530,283
19. Related charities
The ¢ustodlan Trustee of the church is the Baptist Union Corporation Limited Icharity number
2496351, and which is controlled by the Baptist Union Council. The church 15 also a member of
the Baptlst Union of Great Britain, the London Baptlst Association and Cedarmore Housing
Association Limited.
The church made donations to the Baptist Union Home Mission Scheme and Baptist World
Mission, as set out in note 7.
The chLJrch received grants from Crofton Early Learners ICELI totalllng £15,427
12022- £14,280). CEL is considered to he part of the church's outreach to the local community,
therefore any liability arising in respect of CEL ceasing to operate would be borne by Crofton
Baptist Church.
14

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the trustees and members of Crofton Baptlst Church (Charlty no. 11342201 on the
accounts for the year ended 31st December 2023 set out on pages 2 to 14.
I report to the trustees on my examination of the accounts of the above charlty I'the Trust'l for the year
ended 31st December 2023.
Responsibilltles and kiasls of report
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the
requirements of the Charltie5 Act 20111.the A¢t"l.
I report in respect of my examination of the Trusvs accounts carrled out under section 145 of the 2011 Act
and in carlying out my examination, I have followed all the applicable Directions given by the charitv
Commisslon under section 14515llbl of the Act.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination which gives me cause to believe that in, any material respect..
the accountlng records were not kept in accordance with section 130 of the Charities Act,. or
the accounts did not accord with the accounting records,. or
the accounts did not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulati011s 21)08 other than any requirement
that the accounts Eive a 'true and fair, view which is not a matter considered as part of an Independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which
attention should be drawn in this report In order to enable a proper understandlng of the accounts to be
reached.
M. larrold
Date..
tso/o612W
15