Trustees Annual Report and Financial Statements for Emsworth Baptist Church for year ending 31 December 2023 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| ||Matt Ferreira| ||Paul Cluley| ||Becky Collison| ||Tim Holmes| ||Gary Hartnell| ||Mary Starnes| ||Andrew Woodley| ||Simon Cargill| ||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 ## **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 (“We believe that true hope is found in Jesus. Our purpose is to create a brighter future for all, helping everyone discover the incredible transformation which He brings.”), 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 2023, 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 continued to expand our activities following the Covid shutdown. Our regular Sunday Morning 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. In addition, we have added a range of other gatherings at different times on Sundays and using a variety of formats, to promote teaching and learning, worship or fellowship. Each of these strands has been welcomed by people beyond our normal attendance. 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. There have been regular programmes of social events for both the men and the women of the church. These occasions offer support and encouragement in an informal setting. They again provide an easier access into the life of the Church, and have attracted a number of women from outside our usual congregation in particular. Also, the men organised a session open to all, looking at living out faith in a secular setting, which proved to be very helpful to the many who attended it. 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 have been given the use of a food trailer and are preparing to make this a focus for Apprenticeship Courses for young people aged 16 to 25. These courses will be run in the evenings and at weekends. They will teach not only the specific skills required to operate the trailer (which will be run on a non-profit basis) but will also impart life skills and build character, and will include a faith element. Those completing the course to a satisfactory standard will be awarded a certificate for which we are seeking suitable accreditation. We are funding one of our members who is undergoing a programme of study which will give her the necessary qualifications to oversee all our catering arrangements and ensure that they meet the required standards. Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk 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. 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. A Pastoral Team has been established to provide care for those with long-term issues and it is working very effectively. We have been asked to host an increasing number of funeral services and to arrange the subsequent social time for the mourners. We are looking to train volunteers from our congregation to lead courses established by _The Bereavement Journey_ national charity which assist the bereaved, recent or long-term, to come to terms with their grief. 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. ## **Financial Review and Financial Statements** ## **Year Ended 31[st] December, 2023** ## _**Introduction**_ This year has continued to see steadily increasing attendance which has resulted in increased voluntary donations, an increase in hiring income, and also increased payments. Space for church activities has been considerably enhanced by the purchase of 4 cabins which provide office accommodation and flexible meeting space. The purchase of these has been funded through the Emsworth Baptist Church Trust. Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk ## _**Receipts**_ **General (unrestricted) fund -** Receipts in the general fund similar to 2022, with increases in voluntary donations and hiring income, but a reduction in Gift Aid claimed. The hire receipts in particular increased significantly due to the use of the church for public meetings arranged by Chichester District Council. Church collections were down reflecting the reduced use of cash, but regular giving via standing order was up by a much greater amount leading to an overall increase. **Restricted funds -** Receipts for restricted funds were collected primarily for the BMS Birthday Scheme, the Assistant Pastor’s salary and training, a special collection to upgrade the cameras used to record the services for online presentation, and a Thank Offering month, which was held in November. The proceeds from this were used for the purchase, assembly and fitting out of the new cabins: just over £6000 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 were higher than 2022: a brief commentary on expenditure by major category is given below. ## **Salaries and related expenditure** Salaries remain by far the largest item of expenditure, and were generally increased with the cost of living, following the recommendation of the Baptist Union. A further substantial increase resulted from the appointment of a full time Associate Pastor from September, instead of the part time Assistant as has been the case for the past 3 years. ## **Church Giving** The church continues to support the core Baptist Union missions, together with a number of others. In 2023 we supported Simon Howling, a missionary in Bolivia; and Rural Missions, who support rural UK churches. ## **Church Life** Overall, spending on Church Life was slightly down on 2022, but individual categories varied considerably. In particular this year included a payment for the Assistant Pastor's training which is primarily responsible for the large increase in the Training/discipleship category. Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk ## **Building and Utilities** Spending is generally higher than 2022, but again, with variations. The gas contract has continued to keep costs constant and relatively low, although a full year of electricity at the current high tariff levels meant that overall costs were higher. Maintenance costs were generally higher this year with cost of living increases. Insurance costs were higher than 2022 as an additional premium was paid for the cabins, and a rebate had lowered that year's spend. **Restricted funds** – Payments from restricted funds were rather lower than last year, with the following items being of note: - Audio Visual (formerly Sound and Music): The cameras used to record the services for online presentation were upgraded at a cost of around £5000 using money collected specifically for this purpose. - 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. Last year, we collected and disbursed funds for participants from many churches, but this year only those from EBC, resulting in a much lower spend. - The Gift Day held for development of the church buildings which resulted in a payment of £7,279 being made to the Emsworth Baptist Church Trust, which collects and disburses these funds. ## _**Surplus/Deficit**_ **General fund** – There has been a reduction in unrestricted funds for the year of £13,499. A transfer of £6,340 from restricted to unrestricted funds has resulted in a balance of £47,015 being carried forward as at 31[st] December. The transfer was associated with moving funds collected for the assistant pastor's salary and training to the general fund from which these are paid, and a transfer of surplus funds given for the online camera upgrade which had been previously agreed with the donors of these funds. **Restricted funds** – An increase of £10,575 has been recorded on restricted funds and taking into account the previously mentioned transfer to the General fund, has resulted in a balance of £8,802 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. Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk ## _**Assets**_ During the year, a house was donated to the church, and has been added to the asset list. It is being used as a accommodation for the Associate Pastor. The net asset value of the church buildings and related assets financed through Emsworth Baptist Church Trust is £1,719,831 (see note 5). This figure is higher than last year and includes the new cabins on the church site. The two houses owned by the church are not included in this valuation. ## _**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 £35,000 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 2023. This has resulted in increased income and expenditure as the number and scope of church activities continues to increase. This is expected to continue, and the church appointed a second full time pastor, starting in September 2023. Together with the still high levels of inflation, this will significantly increase costs in 2024, and a further increase in income 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 2023 31 December 2023 ## **Section A Receipts and payments** |**Section A Receipts and payments**|**Section A Receipts and payments**||||||| |---|---|---|---|---|---|---|---| |**to the nearest £**
**Unrestricted**
**funds**||**to the nearest £**
25,182
-
1,307
-
-
-
**26,489**
-
-
**-**
**26,489**
**Restricted**
**funds**||**to the nearest £**
**-**
**-**
**-**
**-**
**-**
-
**-**
-
-
**-**
**-**
**Endowment**
**funds**||**Total funds**
**to the nearest £**|**Last year**
**to the nearest £**| |**A1 Receipts**|123,833
20,715
1,040
1,202
-
-||||||| |VoluntaryIncome(Note 2a)||25,182
-
1,307
-
-
-||||**149,015**|159,654| |Hire receipts||||||**20,715**|4,424| |Receipts for church activities(Note 2b)||||||**2,347**|8,533| |Investment income(Note 2c)||||||**1,202**|269| |Other receipts(Note 2d)||||||**-**|4,724| |||||||**-**|-| |**_Sub total_**_(Gross income for AR)_|**146,789**|**26,489**||||**173,279**|**177,603**| ||||||||| |**A2 Asset and investment sales, (see**
**table).**|-
-||||||| |||-
-||||**-**
**-**|-
-| ||||||||| |**_Sub total_**|**-**|**-**||||**-**|**-**| |**_Total receipts_**
**146,789**|||||||| |||||||**173,279**|**177,603**| ||||||||| |**A3 Payments**|97,372
11,490
17,723
33,643
60|-
3,016
5,620
-
7,279
-||-
-
-
-
-
-|||88,616
13,650
27,704
25,216
11,634| |Salaries and related exp.(Note 3a)||-
3,016
5,620
-
7,279
-||-||**97,372**
**14,506**
**23,343**
**33,643**
**7,339**|| |Churchgiving (Note 3b)||||-|||| |Church life(Note 3c)||||-|||| |Building& utilities(Note 3d)||||-|||| |Otherpayments(Note 3e)||||-|||| |||||-||**-**|-| ||||||||| ||||||||| ||||||||| |**_Sub total_**|**160,288**|**15,915**||**-**||**176,203**|**166,821**| |||**-**
**-**
**-**
**15,915**
**10,575**
**(6,340)**
**4,568**
**8,802**||**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|||| |**A4 Asset and investment purchases,**
**(see table)**|**-**
**-**||||||| |||**-**
**-**||||**-**
**-**|-
-| ||||||||| |**_Sub total_**|**-**|**-**||||**-**|**-**| |**_Total payments_**
**160,288**
**_Net of receipts/(payments)_**
**(13,499)**
**A5 Transfers between funds**
**6,340**
**A6 Cash funds last year end**
**54,173**
**_Cash funds this year end_**
**47,015**|||||||| |||||||**176,203**|**166,821**| ||||||||| ||**(13,499)**
**6,340**
**54,173**
**47,015**|**10,575**
**(6,340)**
**4,568**
**8,802**||**-**||**(2,924)**
**-**|**10,782**
**-**| ||||||||| |||||**-**|||| |||||**-**||**58,741**
**55,817**|**47,958**| |||||**-**|||**58,741**| ||||||||| ||||||||| ||||||||| 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 Accounts_
_CAF Bank_
**_Details_**
**_Details_**
**_Details_**
_Church buildings (Notes 4 & 5)_
_Manse(Note 6)_
_Second Manse(Note 7)_
**_Details_**
_Signature_
**_Total cash funds_**
_(agree balances with receipts and payments_
_account(s))_
_Fixtures, furniture & equipment in church_
_buildings (Note 4)_|**_to nearest £_**
**_to nearest £_**
**_12,618.85_**
**_5,518.03_**
**_0.00_**
**_33,313.32_**
**_1,082.36_**
**_3,284.16_**
**_47,015_**
**_8,802_**
_OK_
_OK_
**_to nearest £_**
**_to nearest £_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_Cost (optional)_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_Cost (optional)_**
_General_
**_-_**
_General_
**_-_**
_General_
**_-_**
_General_
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
**_-_**
_Print Name_
**_Unrestricted_**
**_funds_**
**_Restricted_**
**_funds_**
**_Unrestricted_**
**_f_**
**_Restricted_**
**_f_**
**_Fund to which_**
**_asset belongs_**
**_Fund to which_**
**_asset belongs_**
**_Fund to which_**
**_Amount due_**|**_to nearest £_**
**_Endowment_**
**_funds_**| |---|---|---|---| ||||-| ||||-| ||||-| ||||-| ||||**-**| ||||_OK_| ||||**_to nearest £_**
**_Endowment_**
**_f_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_Current value_**
**_(optional)_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_Current value_**
**_(optional)_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_-_**| ||||**_When due_**| ||||| ||||| ||||| ||||| ||||| ||||| ||||_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 & Thank Offering
b. Receipts for church activities
Special events
Pebbles
Kids' Church
Youth Work
High Tide
c. Investment income
d. Other receipts
Insurance Claim
Grants|**_to the nearest £_**
30,109
87,205
6,518
-
-
123,833
60
652
127
201
-
1,040
1,202
1,202
-
-
-
-
**_Unrestricted_**
**_funds_**|**_to the nearest £_**
-
-
5,084
1,399
18,699
25,182
-
-
-
-
1,307
1,307
-
-
**_Restricted_**
**_funds_**|**_to the nearest £_**
-
-
-
-
**_Endowment_**
**_funds_**|**_Total funds_**
**_Last year_**
**_to the nearest £_**
**_to the nearest £_**
**30,109**
33,038
**87,205**
73,057
**11,602**
30,914
**1,399**
1,075
**18,699**
21,569
**149,015**
159,654
**60**
206
**652**
724
**127**
110
**201**
-
**1,307**
7,493
**2,347**
8,533
**1,202**
269
**1,202**
269
**-**
4,224
**-**
500
**-**
-
**-**
4,724| |---|---|---|---|---| 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
World Vision
Other Giving
c. Church life
Training & discipleship
Pastoral
Outreach
Acts 435
Hospitality
Speakers fees
Audio Visual
Special events
Children's & youth work:
- Pebbles
- Kids' Church
- Youth Work
- High Tide
Office & computer expenses
d. Building & utilities
Council tax
Water
Electricity & gas
Insurances
Repairs & maintenance
Telephone
e. Other payments
Bank Charges
EBC Trust|**_to the nearest £_**
87,092
260
2,533
7,487
97,372
-
4,800
3,800
490
1,200
1,200
-
-
-
-
11,490
2,969
499
2,977
-
1,658
448
846
373
-
105
343
966
-
6,540
17,723
2,455
1,763
8,573
3,670
15,730
1,453
33,643
60
-
60
**_Unrestricted_**
**_funds_**|**_to the nearest £_**
-
-
-
-
-
1,422
-
-
-
-
-
604
990
-
-
3,016
-
-
-
-
-
-
4,994
-
-
-
-
-
626
-
5,620
-
-
7,279
7,279
**_Restricted_**
**_funds_**|**_to the nearest £_**
-
-
-
-
-
**_Endowment_**
**_funds_**|**_Total funds_**
**_Last year_**
**_to the nearest £_**
**_to the nearest £_**
**87,092**
79,277
**260**
65
**2,533**
541
**7,487**
8,732
**97,372**
88,616
**1,422**
1,378
**4,800**
3,750
**3,800**
2,750
**490**
410
**1,200**
1,000
**1,200**
1,000
**604**
1,248
**990**
2,114
**-**
-
**-**
-
**14,506**
13,650
**2,969**
681
**499**
985
**2,977**
2,308
**-**
364
**1,658**
1,155
**448**
190
**5,840**
4,951
**373**
973
**105**
171
**343**
270
**966**
1,825
**626**
8,012
**6,540**
5,818
**23,343**
27,704
**2,455**
2,342
**1,763**
1,481
**8,573**
6,624
**3,670**
2,213
**15,730**
11,085
**1,453**
1,471
**33,643**
25,216
**60**
81
**7,279**
11,553
**7,339**
11,634| |---|---|---|---|---| **4.** The church buildings are 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 £1,719,831 is as shown in the financial statements of Emsworth Baptist Church Trust for the year ended 31 December 2023. **6.** The manse is located at 104 Brook Gardens, Emsworth PO10 7LL. **7.** An additional property has been donated to the church, and is now used as a second manse. It is located at 62 North Street, Emsworth PO10 7PJ. Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: 01243 375606 www.emsbaptist.org.uk admin@emsbaptist.org.uk