2022-12-31-accounts

Trustees Annual Report and Financial Statements for Emsworth Baptist Church for year ending 31 December 2022

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Charity name	Emsworth Baptist Church
Registered Charity Number	1134670
Church address	North Street
	Emsworth
	Hampshire
	PO10 7BY
Trustees	Joel Ferreira
	Paul Cluley
	Becky Collison
	Gary Hartnell
	Tim Holmes
	Mary Starnes
	Andrew Woodley
	Simon Cargill
	Dorin Teodorescu
	Alison Tier
Custodian Trustee	The Baptist Union Corporation

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Financial Review and Financial Statements

Year Ended 31[st] December, 2022

Introduction

With a return to a whole year of normal activities, and steadily increasing attendance, this year has seen increases to both receipts and payments. The old church building, known as Brook Hall was demolished in January, which has left space for church activities in short supply, although the replacement temporary accommodation has been a help.

Receipts

General (unrestricted) fund - Receipts in the general fund totalled £144,339, slightly higher than last year. This disguised two significant movements, however. Voluntary income was up, amounting to around £134,000, partly due to increased giving, partly to larger Gift Aid claims. Rental receipts were down at £4,424. Last year was higher with the use of the church as a vaccination centre, and with the demolition of Brook Hall this year, only the main church has been available for hire.

Restricted funds - Receipts totalled £33,624, with £1,075 being donated for the BMS Birthday scheme, just over £6,000 being towards the assistant pastor’s salary/training and around £800 being collected in the new initiative for child sponsorship. A Gift Day was held in November, with the proceeds going towards temporary accommodation which will provide space for the church ministries on the site formerly occupied by Brook Hall. £11,992 was collected through the church, in addition to funds paid directly to Emsworth Baptist Church Trust which administers funding for the buildings.

Payments

General fund - Payments totalled £142,219, an increase from last year as normal church life resumed.

A brief commentary on expenditure by major category is given below.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Salaries and related expenditure

Wages were generally increased with the cost of living. Employer's pension contributions were reduced as the BU pension scheme significantly reduced deficit reduction payments made into the defined benefit section of the scheme. This welcome situation will now be ongoing. Overall, salaries and related expenditure was slightly up on last year.

Church giving

The church continues to support the core Baptist Union missions, together with a number of others. This year we are supporting Simon Howling, a missionary in Bolivia; and Rural Missions, who support rural UK churches.

Church Life

This area has seen a substantial increase in spending with the resumption of normal activities for a full year. There were increases in most ministries, with the following being of particular note:

• Evangelism initiatives: this is one of the focuses of the church vision. Many new outreach activities and events were held, together with the associated publicity, advertising, etc.

• Sound and Music: further upgrades were made to facilitate worship.

Building and Utilities

These costs are broadly similar to last year. Insurance was down, with a refund being received after the demolition of Brook Hall. The long term gas contract has kept costs constant, although a new electricity contract had to be taken out at a considerably higher rate, reflecting current elevated energy pricing. Maintenance costs were higher this year as there was a greater and more varied use of the building.

Restricted funds – Payments from restricted funds totalled £24,602. This is considerably higher than before, with the following items being of note:

• A specific collection was made for sponsorship of children in various countries around the world, with £1,248 being donated, as last year.

• Acts 435: this ministry raises money for specific needs in the community, and started in a small way this year.

• High Tide: this brings together young people from a number of churches in the region, with regular meetings and residential events which were funded directly by the participants.

• The Gift Day held for development of the church buildings which resulted in a payment of £11,553 being made to the Emsworth Baptist Church Trust, which collects and disburses these funds.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Surplus/Deficit

General fund – There has been an increase in unrestricted funds for the year of £2,120. In addition, a transfer of £7,830 from restricted to unrestricted funds has resulted in a balance of £54,173 being carried forward as at 31[st] December. The transfer was associated with moving funds collected for the assistant pastor's salary to the general fund from which the salary is paid.

Restricted funds – An increase of £8,663 has been recorded on restricted funds and taking into account the previously mentioned transfer to the General fund, has resulted in a balance of £4,568 on these funds.

Financial Statements

Detailed movements of funds for the year are given in the attached financial statements. The report of the Independent Examiner is also attached.

Assets

The valuation of the total assets held is £1,699,300 (See note 5). Brook Hall, the original church, had become structurally unsafe and was demolished early in 2022.

Reserves Policy

As always, the Church needs to have sufficient reserves to accommodate any fluctuations in the month to month income and expenditure which invariably happens.

Reserves of 20% of expenditure, which equates to around £34,000 should, under normal circumstances, be held during the current financial year, and a similar proportion of the overall budget in future years. The policy, including the level of reserves to be maintained should be reviewed annually, in time to be included in the Annual report.

Outlook

The church has seen a continuing growth in numbers attending during 2022. This has resulted in increased income, both in voluntary donations and the Gift Aid claimed on them, and in expenditure as the number and scope of church activities has increased. This is expected to continue, and the church has appointed a second full time pastor, starting in September 2023. Together with the current high levels of inflation, this will significantly increase costs in 2023, and an further increase in income, both hire income and voluntary donations, will be necessary to avoid a deficit.

Simon Cargill

Treasurer – Emsworth Baptist Church

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Charity Name No (if any) Emsworth Baptist Church 1134670 Receipts and payments accounts CC16a For the period Period start date Period end date To from 01 January 2022 31 December 2022

Section A Receipts and payments

to the nearest £ Unrestricted funds	to the nearest £ Unrestricted funds	to the nearest £ Restricted funds	to the nearest £ Endowment funds	Total funds to the nearest £	Last year to the nearest £
A1 Receipts
VoluntaryIncome(Note 2a)	133,882 4,424 1,040 269 4,724 -	25,772 - 7,493 - - -	- - - - - -	159,654 4,424 8,533 269 4,724 -	106,825
Hire receipts					42,639
Receipts for church activities(Note 2b)					36
Investment income(Note 2c)					34
Other receipts(Note 2d)					4,286
					-
Sub total(Gross income for AR)	144,339	33,264	-	177,603	153,820

A2 Asset and investment sales, (see table).
	- -	- -	- -	- -	- -
Sub total	-	-	-	-	-
Total receipts 144,339
	144,339	33,264	-	177,603	153,820
A3 Payments		- 4,640 8,408 - 11,553 -
Salaries and related exp.(Note 3a)	88,616 9,010 19,296 25,216 81		- - - - - -	88,616 13,650 27,704 25,216 11,634 -	87,798 11,478 14,051 25,420 3,261
Churchgiving (Note 3b)
Church life(Note 3c)
Building& utilities(Note 3d)
Otherpayments(Note 3e)
					-
Sub total	142,219	24,602	-	166,821	142,008
A4 Asset and investment purchases, (see table)
	- -	- -	- -	- -	- -
Sub total	-	-	-	-	-
Total payments 142,219 Net of receipts/(payments) 2,120 A5 Transfers between funds 7,830 A6 Cash funds last year end 44,224 Cash funds this year end 54,173
	142,219	24,602	-	166,821	142,008
	2,120 7,830 44,224 54,173	8,663 (7,830) 3,735 4,568	- - - -	10,782 -	11,812 -
				47,958 58,741	36,146
					47,958

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Section B Statement of assets and liabilities at the end of the period

Categories B1 Cash funds B2 Other monetary assets B3 Investment assets B5 Liabilities B4 Assets retained for the charity’s own use Signed by one or two trustees on behalf of all the trustees	Details NatWest Bank current account Petty cash BU Deposit Account CAF Bank Details Details Details Church building (Notes 4 & 5) Manse(Note 6) Details Signature Total cash funds (agree balances with receipts and payments account(s)) Fixtures, furniture & equipment in church building (Note 4)	to nearest£ Unrestricted funds	to nearest £ Restricted funds	to nearest £ Endowment funds
		36,647 35	3,924 644	- - - -
		17,127 363
		54,173	4,568	-
		OK to nearest£ Unrestricted f	OK	OK to nearest£ Endowment f
			to nearest£ Restricted f
		- - - - - -	- - - - - -	- - - - - -
		Fund to which asset belongs	Cost (optional)	Current value (optional)
			- - - - -	- - - - -
		Fund to which asset belongs	Cost (optional)	Current value (optional)
		General General General	- - - - - - - - -	- - - - - - - - -
		Fund to which	Amount due	When due
			- - - - -
		Print	Name
				Date of approval

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

NOTES

1. Basis of accounts: These accounts have been prepared on a 'receipts and payments' basis and in accord with Charities Commission guidance.

2. Analysis of receipts a. Voluntary Income Church collections/ Online donations Regular church giving Gift aid BMS birthday scheme Special Collections & Gift Day b. Receipts for church activities Special events Pebbles Kids' Church High Tide c. Investment income d. Other receipts Insurance Claim HMRC Job Retention Scheme Grants

Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ 33,038 - 33,038 29,626 73,057 - 73,057 62,921 27,196 3,718 30,914 414 - 1,075 1,075 1,160 591 20,978 21,569 12,704 133,882 25,772 - 159,654 106,825 206 - 206 - 724 - 724 - 110 - 110 36 - 7,493 7,493 - - 1,040 7,493 - 8,533 36 269 269 34 269 - - 269 34 4,224 4,224 - - - 4,286 500 500 - 4,724 - - 4,724 4,286 Unrestricted funds Restricted funds Endowment funds

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

3. Analysis of payments a. Salaries and related expenses Salaries Expenses Employers National Insurance Employers Pension b. Church giving BMS birthday scheme BU Home Mission BMS World Mission Christians together in Emsworth Simon Howling Rural Missions Open Doors MAF UK World Vision Other Giving c. Church life Training & discipleship Pastoral & fellowship fund Evangelism initiatives Acts 435 Refreshments Speakers fees Sound & music Special events Children's & youth work: - Pebbles - Kids' Church & creche - Tribe - Youth Group Misc Expenditure - High Tide Office & computer expenses d. Building & utilities Council tax Water Electricity & gas Insurances Repairs & maintenance Telephone e. Other payments Bank Charges EBC Trust

Total funds Last year to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ 79,277 - 79,277 75,732 65 - 65 267 541 - 541 1,422 8,732 - 8,732 10,377 88,616 - - 88,616 87,798 - 1,378 1,378 820 3,750 - 3,750 3,750 2,750 - 2,750 2,750 410 - 410 410 1,000 - 1,000 - 1,000 - 1,000 - - - - 1,000 - - - 1,000 - 1,248 1,248 1,248 100 2,014 2,114 500 9,010 4,640 - 13,650 11,478 603 78 681 3,012 985 - 985 623 2,308 - 2,308 892 - 364 364 - 1,155 - 1,155 290 190 - 190 497 4,951 - 4,951 2,929 973 - 973 357 - - 171 - 171 49 270 - 270 294 992 - 992 211 833 - 833 272 46 7,966 8,012 - 5,818 - 5,818 4,625 19,296 8,408 - 27,704 14,051 2,342 2,342 2,265 1,481 1,481 1,557 6,624 6,624 6,981 2,213 2,213 4,723 11,085 11,085 8,652 1,471 1,471 1,243 25,216 - - 25,216 25,420 81 - 81 96 - 11,553 11,553 3,165 81 11,553 - 11,634 3,261 Unrestricted funds Restricted funds Endowment funds

4. The church building is located at North Street, Emsworth PO10 7BY.

5. The church is the beneficial owner of these assets (subject to the relevant trusts), the legal title of which is held by the church's custodian trustee (the Baptist Union Corporation Ltd). The net book value of £1,699,300 is as shown in the financial statements of Emsworth Baptist Church Trust for the year ended 31 December 2022.

6. The manse is located at 104 Brook Gardens, Emsworth PO10 7LL.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examiner's report on the accounts Section A Independent Examiner's Report Report to tho trusteesl mtmbors of On accounts for the year ended Charlty no lif any) 31- Zizz Set out on pages I report to the ITUStoes on my examination of the aceounts of the above chaiity I"Ih8 Trust") for the year 8nded Si¢< b Cct Rèsponsibilities and As thg charity trustees of the Trust. you are responsible for the preparation basls of report of the accounts in accordance wlth the requirements of the Charities Act 20111"Ihe AcV}. I report in resped of my 8xamination of the Trust's account8 carried out under secllon 145 of the 2011 Act and In carrying out my examination. I have followed the applicable Directions given by the Charity Commission under section 145(51(bl of the Ad. I have completed my examination. I confirm that no material matters have come to my attention ( ") in connection wth the examination which gives me cause to believe that in. any material respgct.. accounting records were not kept in accordance wllh section 130 of the Act or the accounts do not accord with the accounllng records Independent examinerfs statement I have no concerns with the examinatio proper understsndih Please delete th d have come across no other matters Sn connection which attention should be drawn in order to enable a of Ihe accounts lo be reached. rds in the brackets if they do not 8ppIy. 22. 3 2oz3 Slgned: Date: Name: Ccr Relevant professional qualification{s} or body {If any): Address: IER October 2018 Emsworth Baptist Church, North Street, Emsworth, Hants POIO 78Y Telephone.. [phone] www.emsba tist.or .uk admin emsba tist.or

Structure, Governance and Management

Emsworth Baptist Church is a Charitable Unincorporated Association registered with the Charity Commission. It is managed by its Trustees acting on behalf of the Church in accordance with decisions reached by the Church Meeting. Trustees are nominated from within the membership and elected by the Church Meeting. The Ministers of the Church are also Trustees by nature of their office.

The Church Meeting provides an opportunity for all the members to meet for a time of worship, for discussion about the vision, mission and direction of the church, and to make key decisions about such matters. All members of the Church are encouraged to attend these meetings.

The Trustees have been briefed on the legal set up of the charity and its constitution, and are aware of their obligations and responsibilities through Charity Commission publications. All the Trustees are recognised as Fit and Proper Persons.

Objectives and Activities

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and other parts of the world.

When planning our programmes and activities for the year, and in the context of the overarching aim of the Church which is the advancement of the Christian faith as detailed in our mission statement (To be “A Spirit-led, contemporary spiritual community, committed to growing in faith and commissioned by God to reach today’s generation.”), the Trustees give due consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.

For details of the main activities undertaken, please see Achievements and Performance.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

Achievements and Performance

In the year 2022, the on-going stated aim of the Church to advance the Christian faith has been followed in a variety of ways and with increasing effectiveness as we have grown out of the consequences of the Covid lockdown.

Our regular Sunday Services are one area where the Christian faith is advanced through worship, teaching and prayer in a variety of different styles. We are constantly looking to make our services more accessible to those who attend without a church background. Parts of our services are also posted online to reach those who are unable or unwilling to attend the actual services in our building.

All the members of our congregation are encouraged to meet in small groups, usually in a home setting, for more informal learning and teaching, and to provide more intimate encouragement and prayer, and practical assistance as required. These groups also offer a less daunting opening into the church for those taking their first steps into our community.

The men of the Church have recommenced their programme of social events after the pandemic and the ladies are planning to restart in 2023. These events offer support and encouragement in an informal setting, and again provide an easier access into the life of the Church.

Children and young people are provided for by a variety of activities organised for their benefit both on Sundays and during the week. These events promote socialisation, education, training and support not only for the children of families within the church but also for young people from the wider community. Additionally we provide personnel, finance and support for the staging of the High Tide inter-church events which attract a larger group of young people from a range of backgrounds across a more extensive area.

Our Pebbles parent/carer and toddler group meets weekly during the school terms, and is well attended and greatly appreciated as a safe space for the adults to meet each other and for young children to interact socially.

We work with the other churches in our town in the Christians Together in Emsworth (CTiE) organisation to advance the Christian faith and to make people aware of the different provisions that exist to help those in need.

OneChurch organises a Food Bank which distributes food parcels to needy families across our area on a weekly basis. Our Church is a major contributor of resources, finance and personnel to this scheme.

During the energy crisis, we opened our church building as part of a programme coordinated with other churches and the Community Centre to provide a Warm Space for those who could not afford to heat their own homes where they could meet with others in a similar situation and find refreshment and entertainment.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]

On Christmas Day we opened our building in a similar way and also provided a free Christmas Dinner for those who came in. This was arranged rather on the spur of the moment but still attracted a good number of people who would otherwise have spent the day on their own. Therefore we are intending to repeat the event again in 2023, when the Christians Together (CTiE) organisation will help to publicize it more widely, and we are already attracting offers of help from the community.

Some of our church members have been trained by the Acts 435 national charity, which arranges crowd-funding for people with specific needs, and have been meeting with and assisting people in those particular circumstances.

Representatives of our leadership team and congregation have sought to maintain personal contact with those known to have particular needs by making regular pastoral calls.

The Church continues to have a focus on mission both in the UK and wider afield. We support and help finance a number of individuals and organisations working here or abroad in Christian mission.

Our building is regularly hired out to other charitable and community organisations, and is greatly appreciated as the largest indoor venue for events in our area.

All of our activities are staffed by volunteers who give their time freely to the Church. The value of such time and effort is incalculable, but is hugely appreciated by the Trustees as the work of the Church would not be possible without it.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail]