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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
|**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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## **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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## **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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## _**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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
**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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## **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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## **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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
|**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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
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.. 01243 375606 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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
## **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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk
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: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk