2024-12-31-accounts

Trustees Annual Report and Financial Statements for Emsworth Baptist Church for year ending 31 December 2024

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 1

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
	Ed Derbyshire
	Jeff Chau
	Glenn Holland
	Catherine March
	Andrew Woodley
	Simon Cargill
Custodian Trustee	The Baptist Union Corporation

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 2

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: [phone] www.emsbaptist.org.uk [e-mail] Page 3

Achievements and Performance

In the year 2024, 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 more intentionally aimed to be of benefit to our whole community.

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 (for example, through distance) or unwilling to attend the actual services in our building. Our services are attended by an increasing number of local residents and are also much appreciated by people holidaying in the area.

In addition, we have continued 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.

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. We continue to support 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.

Our Youth Work Leader has moved on: in replacement, more members of our congregation are being encouraged to work with our teenagers and are receiving suitable training for this task. They are being coordinated and overseen by a replacement Youth Leader on a two year contract. We are also looking to appoint a Children and Families’ Worker to provide help, support and advice for young families both inside the church and beyond.

One of our members has gained the necessary qualifications to oversee all our catering arrangements and ensure that they meet the required standards. We are constantly working to ensure that our policies and practices conform to the highest levels.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 4

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.

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. Our Pastoral Team continues to provide care for those with long-term issues and is working very effectively.

In September, we held a month-long Give, Serve, Care Campaign. We highlighted the work of three local charities and raised money for them; we helped with clean-ups of local environmental areas, and carried out similar work of our own in groups and as individuals; we encouraged our members to look for particular acts of kindness which they could perform in their neighbourhoods. All of this gave our endorsement as a church to deeds which individuals had been carrying out for many years, and provided a template for actions which are being continued in our community by both groups and individuals.

One of the chief highlights of the community calendar in our area is the Switching-on of the Christmas Lights in the Town Centre. Once this ceremony is over, we open up our premises to provide free refreshments and entertainment, and this is becoming a substantial part of the occasion, much appreciated by the increasing numbers of all ages who participate.

We have continued to host a significant number of funeral services and to arrange the subsequent social time for the mourners. We have trained volunteers from our congregation to lead courses established by The Bereavement Journey which assist the bereaved, recent or long-term, to come to terms with their grief. These seven week courses are staged every few months and have proved very beneficial to attendees from our congregation and, increasingly, from the wider community. Support for those who have attended the programme is maintained on a more informal basis once the course is over.

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

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

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.

Andrew Woodley

Secretary – Emsworth Baptist Church

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 5

Financial Review and Financial Statements

Year Ended 31[st] December, 2024

Introduction

This year has once more continued to see increasing attendance at our Sunday morning gatherings. Receipts were up on last year, but some large items of expenditure meant that payments increased by a greater amount which has resulted in a lower year end bank balance.

Receipts

Receipts overall increased in 2024. Regular giving via standing order was up once again, and Gift Aid claims were significantly higher, being made from donations made over more than one year. It was however not possible to hold a Thank Offering in 2024, and hire receipts reduced significantly as the use of the church for public meetings arranged by Chichester District Council in 2023 did not continue in 2024.

Payments

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. Having 4 employees for a full year rather than part year as in 2023 caused a further increase in costs.

Church Giving

The church continues to support the core Baptist Union missions, together with a number of others. In 2024 we supported Simon Howling, a missionary in Bolivia; Spring of Hope, a UK charity which supports a pastor training seminary in India, and Grassroots, through which we sponsor children in Romania and Zambia.

Church Life

Overall, spending on Church Life was down on 2023, but this was largely due to large payments in 2023 for Assistant Pastor's training and the auditorium video camera upgrade. In other areas spending on outreach into the community and for the youth work were increased, these being a priorities of the church.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 6

Building and Utilities

Spending was significantly higher than 2023. The previous long running gas contract ended and was renewed at today's much higher rates, resulting in an increase in overall energy costs. Maintenance costs were higher this year with the biggest contributor being refurbishment work on the manse at Brook Gardens.

Surplus/Deficit

There was a deficit in 2024. Receipts, although higher, had shortfalls in hiring income and voluntary donations due to the absence of the planned Thank Offering, although the increased Gift Aid claim largely compensated. Payments were considerably higher, mainly due to salaries, which was planned, and repairs and maintenance which was not. Overall, this resulted in an increased deficit and reduced bank balance at end of year.

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 net asset value of the church buildings, cabins and related assets financed through Emsworth Baptist Church Trust is £1,673,824 (see note 5). 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 £41,500 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.

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

Outlook

The church has seen a continuing growth in numbers attending during 2024, and this has resulted in increased income and expenditure as the number and scope of church activities has increased. Costs however are expected to reduce slightly in 2025, as the one off large manse refurbishment expenditure will not be repeated. There are signs that hire income will be higher as some regular hires have been taken on, and it is planned to have a Thank Offering in March both of which will support receipts in 2025.

Simon Cargill

Treasurer – Emsworth Baptist Church

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 8

Charity Name	No (if any)
Emsworth Baptist Church	1134670
Receipts and payments accounts Period start date To Period end date 01 January2024 31 December 2024 For the period from			CC16a

Section A Receipts and payments

Unrestricted Restricted Endowment Total funds Last year funds funds funds to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £ A1 Receipts Voluntary Income (Note 2a) 179,883 7,618 187,501 149,015 Hire receipts 5,075 - 5,075 20,715 Receipts for church activities (Note 2b) 1,711 - 1,711 2,347 Investment income (Note 2c) 788 - 788 1,202 Other receipts (Note 2d) 1,284 - 1,284 - - - - - - Sub total (Gross income for AR) 188,740 7,618 - 196,358 173,279 ~~—= ===>~~ A2 Asset and investment sales, (see table). - - - - - - - - - - Sub total - ~~S~~ Total receipts ~~SS~~ 188,740 7,618 - 196,358 173,279 ~~5~~ A3 Payments Salaries and related exp. (Note 3a) 116,681 - - 116,681 97,372 Church giving (Note 3b) 13,393 4,506 - 17,899 14,506 Church life (Note 3c) 18,797 1,980 - 20,778 23,343 Building & utilities (Note 3d) 48,289 - - 48,289 33,643 Other payments (Note 3e) 417 3,487 - 3,903 7,339 - - - - Sub total 197,577 9,973 - 207,550 176,203 A4 Asset and investment purchases, (see table) - - - - - - - Sub total - Total payments 197,577 9,973 - 207,550 176,203 Net of receipts/(payments) (8,837) (2,356) - (11,192) (2,924) A5 Transfers between funds - - - - - A6 Cash funds last year end 47,015 8,802 - 55,817 58,741 Cash funds this year end 38,178 6,447 - 44,624 55,817 ~~== =>=>~~

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 9

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 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£ 3,371 - 159 - 30,019 - 4,630 6,447 38,178 6,447 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 liability relates Amount due (optional)	to nearest£ Endowment funds
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Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 10

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 EBC Kids (Sunday) EBC Youth High Tide c. Investment income d. Other receipts Insurance claim -	to the nearest £ 29,999 102,816 47,069 - - 179,883 - 910 - 801 - 1,711 788 788 1,284 - - 1,284 Unrestricted funds	to the nearest £ - - 1,576 1,374 4,668 7,618 - - - - - - - - Restricted funds	to the nearest £ - - - - Endowment funds	Total funds Last year to the nearest £ to the nearest £ 29,999 30,109 102,816 87,505 48,645 11,602 1,374 1,399 4,668 18,399 187,501 149,015 - 60 910 652 - 127 801 201 - 1,307 1,711 2,347 788 1,202 788 1,202 1,284 - - - - - 1,284 -

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 11

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 Spring of Hope World Vision Grassroots Other Giving c. Church life Training & discipleship Pastoral Outreach Hospitality Special events Ministries Training Speakers' fees Audio Visual Acts 435 Children's & youth work: - Pebbles - EBC Kids (Sunday) - EBC Youth - High Tide Office/Admin expenses d. Building & utilities Council tax Water Electricity & gas Insurances Repairs & maintenance Telephone e. Other payments Finance charges EBC Trust	to the nearest £ Unrestricted funds	to the nearest £ Restricted funds	to the nearest £ Endowment funds	Total funds Last year to the nearest £ to the nearest £ 102,539 87,092 138 260 4,056 2,533 9,948 7,487 116,681 97,372 1,467 1,422 4,800 4,800 4,200 3,800 245 490 1,400 1,200 - 1,200 1,400 - - 604 1,348 - 3,040 990 - - - - 17,899 14,506 - 2,969 - 499 - 2,946 - 1,658 - 373 11,776 - 368 - 100 448 2,556 5,840 - - - - 146 105 227 343 1,233 966 10 626 4,362 6,169 - - 20,778 22,941 3,643 2,455 1,937 1,763 11,218 8,573 4,040 3,670 25,794 15,730 1,656 1,453 48,289 33,643 417 462 3,487 7,279 3,903 7,740
	102,539 138 4,056 9,948 116,681 - 4,800 4,200 245 1,400 - 1,400 - 1,348 - - - 13,393 - - - - - 11,054 368 100 1,306 - - - 146 227 1,233 - 4,362 - - 18,797 3,643 1,937 11,218 4,040 25,794 1,656 48,289 417 - 417	- - - - - 1,467 - - - - - - - - 3,040 - - 4,506 - - - - - 721 - - 1,249 - - - - - - 10 - - - 1,980 - - 3,487 3,487	- - - - -

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 £1,673,842 is as shown in the financial statements of Emsworth Baptist Church Trust for the year ended 31 December 2024.

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

7. The second manse is located at 62 North Street, Emsworth PO10 7PJ.

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 12

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 13

Emsworth Baptist Church, North Street, Emsworth, Hants PO10 7BY Telephone: [phone] www.emsbaptist.org.uk [e-mail] Page 14