## **Trustees Report** **For the period** **1[st] January to 31[st] December 2021** ## **Speke Baptist Church @ The Noah’s Ark Centre** 50 Ganworth Road, Speke Liverpool L24 2SA Registered Charity Number 1134673 Speke Baptist Church 1[st] Jan to 31[st] Dec 2021 ## **Purpose:** 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 UK and/or other parts of the world. ## **Leaders:** The Church is overseen by Elders and Trustees appointed by the members according to the Church’s constitution. **Matthew Stevenson** Chair of Trustees **Nathan Gillett** Elder and Trustee **Andy Langton** Elder and Trustee **Steve Casey** Elder (Pastor) and Trustee **Andrea Gill** Secretary and Trustee **Mark Palmer** Elder and Trustee **Anthony Fisher** Elder (Pastor) and Trustee **Colin Campbell** Treasurer and Trustee Mark Palmer stood down from his role as Trustee in December 2021. The Fellowship Property Trust acts as holding trustee for the church. Speke Baptist Church is a member of the Fellowship of Independent Evangelical Churches (FIEC). Speke Baptist Church 1[st] Jan to 31[st] Dec 2021 ## **Activities:** All the trustees have had regard to the guidance issued by the Charities Commission on Public Benefit. The documents on Advancement of Religion for Public Benefit have also been consulted to ensure activities over the year are appropriate. Some of the church activities were affected by the COVID pandemic in early 2021, however, the majority of regular activities restarted in April 2021. The information below provides an overview of the activities that were able to continue over the year. All were open to anyone who wanted to be involved and were provided free of charge. - Our weekly Sunday morning services were held in person for the majority of the year but we also used Youtube Live to broadcast services so anyone isolating or unable to attend in person was still able to join virtually. - Our weekly children’s club ‘Speke kids’ restarted in person in April 2021. We have a consistent group of children attending every week since, with weekly attendances being between 25 and 35 children aged 4-11 years of age - ‘Rooted’, our teenage group restarted in October 2021 and a new group of approx. 20 young people have joined. They enjoy socialising, playing games and reading the Bible together - We re-opened the refurbished café area in the Noah’s Ark in September 2021 and run a ‘community café’ every Tuesday and Thursday morning. We provide free bacon or sausage sandwiches, cake, coffee and tea to anyone from the local community who wants to come in for a chat. We have established a group of regulars who now provide a warm welcome to others who are feeling isolated and looking for friendship and somewhere to go. - The ‘Welcome Club’ restarted in September 2021 and uses the café area to provide a warm and welcoming atmosphere and a simple lunch. Approximately 10 seniors from the community come each week and have made good friendships and support each other. - The church’s foodbank continued twice-weekly throughout the year, despite the different levels of lockdown and was very busy providing hundreds of food parcels to individuals and families in the local area. The debt advice service provided by Riverside to accompany these sessions moved to telephone appointments but is still well used - Encouragement of personal and spiritual growth of church members by meeting 1:1 or in small groups to pray and read the bible together continued throughout the year - Information about the activities of the church is available through the website www.spekebaptistchurch.org.uk and via social media such as Facebook, Instagram and Youtube. The church continues to support the work of Christian missionaries in Guinea, Indonesia and Kosovo both financially and with prayer. We have enjoyed meeting with the Grindey family in Kosova via Zoom during prayer meetings. The benefits available to anyone involved with our church include finding more out about the Christian faith, friendships with other Christians and a personal relationship with God. We have been thrilled to have the opportunity to share what faith in Jesus means to us to many new people this year. Speke Baptist Church 1[st] Jan to 31[st] Dec 2021 Apart from Sunday services, all our activities are run by teams of volunteers. We have approximately 30 volunteers regularly involved with children’s clubs, foodbank, café, and the elderly lunch club. The timetable of weekly activities which took place in the Noah’s Ark centre from September 2021 is shown below. |**Day**|**Time**|**Activity**| |---|---|---| |Monday|9-3|PSS - Adults with Learningdifficulties(LD)| ||10-12|Welcome Club| ||6-7|Clubbercise| ||7-8|Zumba| |Tuesday|10-12|Foodbank| ||10-12|Computer club| ||10-12|Communitycafe| ||6.30-7.30|Spekekids| ||7.45-9|Rooted| ||6-9|Speke Balmoral Morris Dancers| |Wednesday|9-3|PSS - Adults with LD| ||5-9|Kavs Krusaders Majorettes| |Thursday|10-12|Foodbank| ||10-12|Computer club| ||10-12|Communitycafe| ||1-2.30|Speke Tots| ||4.30-9|Rainbows, Brownies and Guides| ||6-8|South Liverpool Diamonds Majorettes| |Friday|9-3|PSS - Adults with LD| |Saturday|10-12|Liverpool Elite Majorettes| |Sunday|10.45-12.30|Church service and Junior Church| ||1-5|Speke Diamonds Majorettes| ## Other activities - Majorette/Morris Dancing Troupes hired the building on a weekly basis: Speke Diamonds, Kavs Crusaders, Speke Balmoral and Liverpool Elite - Rainbows, Brownies and Guides continued to hire our premises at a low cost - The Noah’s Ark Computer Club and Art Class used the centre at no charge and attract a variety of local people on a regular basis. - Exercise classes including Clubbercise and Zumba ran each week. Speke Baptist Church 1[st] Jan to 31[st] Dec 2021 ## **Financial review** See accounts for details of the charity’s finances, grants awarded and for private benefits to trustees. **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** Signature(s) Full name(s): Colin Campbell Andrea Gill Position: Trustee (Treasurer) Trustee (Secretary) Date: 6.10.22 6.10.22 Speke Baptist Church 1[st] Jan to 31[st] Dec 2021 ## FINANCIAL STATEMENTS Speke Baptist Church For the period ended 31 December 2021 Prepared on 24 September 2022 Registered Charity: 1134673 ## **Contents** Independent Examiner's Report ....................................................................................................................................... 3 Treasurers Statement ....................................................................................................................................................... 4 Balance Sheet ................................................................................................................................................................... 5 Fund Balances .................................................................................................................................................................. 6 Analysis of Income & Expenditure ................................................................................................................................. 7 Analysis of Income & Expenditure continued… ........................................................................................................... 8 Financial Activities by % of Total Income/Expense ...................................................................................................... 9 Financial Activities by % of Total Income/Expense continued… .............................................................................. 10 Analysis of Funds continued… ..................................................................................................................................... 11 Analysis of Funds ........................................................................................................................................................... 12 Accounting Notes ........................................................................................................................................................... 13 Accounting Notes ........................................................................................................................................................... 14 2/14 **Independent Examiner's Report** I report on the financial statement of Speke Baptist Church for the year ending 31 December 2020, which are set out within this report. ## **Respective Responsibilities** The charity trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention (other than that disclosed below) *Delete words in brackets if they do not apply 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Signed by the Independent Examiner: Date: 3 October 2022 Name: Richard Brettell Relevant professional qualifications (if any): RICS Address: 8 Oxford Court, Manchester, M23WQ Disclosure (brief details is any): None 3/14 **Treasurers Statement** I have prepared these financial statements for the year ended 31 December 2021. Singed: Date: 4 October 2022 Name: Colin Campbell Address: 102 East Millwood Road, Liverpool, L24 6SF ## **PRESENTED TO THE TRUSTEES** **APPROVED** by the Trustees via electronic communication week commencing 3 October 2022 and signed on behalf of the Trustees: Signed: Date: 10 October 2022 Name: Andrea Gill Address: 2 Oakland Road, Liverpool, L19 9DU 4/14 Balance Sheet £￿d of 2021 012020 CASH AT BANK & IN HAND B400 8401 B500 Barclays #l Acco￿1 84r¢lays #2A¢¢0￿1 Peity Cash 6,215 5.001 8.582 5.006 115 Sub-Total 11.224 13.703 Ftt03oJ F*b20JL hwtt*(45>)IwrtA R¢571XT 6114 January - December 2021 ## Analysis of Income & Expenditure 7/14 Analysis of Income & Expenditure continued… January - December 2021 8/14 Financial Activities by % of Total Income/Expense January - December 2021 9/14 Financial Activities by % of Total Income/Expense continued… January - December 2021 10/14 Analysis of Funds January - December 2021 11/14 ## Analysis of Funds continued… January - December 2021 12/14 Accounting Notes ## **1. Basis of Accounting** The financial statements have been prepared in accordance with the Charities Act 2011. There may be minor discrepancies in the totals as the pence are not being shown. ## **2. Annual Report & Annual Return** In 2010 Speke Baptist Church were registered as a Charity (Nr 1134673) and accordingly have prepared an Annual Report for year ending 31 December 2021. ## **3. Fund Accounting** _Unrestricted funds_ are available for use at the discretion of the church in furtherance of its charitable objectives. _Restricted funds_ are subjected to restrictions on the expenditure imposed by the donor or contained in the terms of the grant. ## **4. Incoming Resources** All voluntary giving is included in the financial statements for the period in which it is received. The associated tax recovery from donations under Gift Aid are not recognised as income when the donation is received, but rather when the reclaim is received from HMRC. These accounts include Gift Aid claimed up to and including 31 May 2021. Legacies are accounted for when their receipt is certain and can be properly quantified. All other income is generally recognised when it is receivable. ## **5. Resources Expended** Resources expended are recognised in the period to which they are incurred and included attributable VAT which cannot be recovered. They are allocated to the activity to which they relate. As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable. ## **6 Unrecognised Expenses & Income** From time-to-time certain income & expenditure is classified as Unrecognised. In most cases these are transactions which have been undertaken in error (i.e., a gas invoice payment which has been returned) and there is a matching or similar transaction which has been assigned the relevant activity code. ## **7. Taxation** As part of the ‘Fellowship of Independent Evangelical Churches (FIEC)’, the church is an _excepted_ charity within the meaning of the Taxes Acts. Accordingly, it is potentially exempt from taxation in respect to income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements. ## **8. Staff Costs & Trustees Expenses** No employee received emoluments greater than £60,000 during the year. Matthew Stevenson (Trustee) provides grounds maintenance and grass cutting for the church properties. The cost for these services amounted to £1,140 in the financial year. Stephen Casey (Trustee) and Anthony Fisher (Trustee) are the full time Pastor/Elders of the church and received total renumerations of £24,540 & £25,207 respectively in the financial year. The appointment of all the above was made following the process outlined in the constitution. ## **9. Related Charities** The custodian Trustee of the Church is the Fellowship Property Trust, charity number 251395. The Church is also a member of the Fellowship of Independent Evangelical Churches. Accountin Notes g ## **10. Reserves Policy** The church's policy on reserves is to target a reserve of £15,000. This is based on the principle of being able to fulfill obligations to pay Employees for a period of 3 months should the charities income cease entirely. It should be noted that between 2015 & 2020 the reserves have fluctuated between £5,000 & £10,000. For 2021 they remain as 2020 £5,800. ## **11. Mission Fund Policy** The church's policy is that the Mission Fund allocated for each year is to be based on 10% of the previous years "0110 Congregation Regular" Donations. The Congregation Regular Donations for 2020 = £57,572 Therefore, the Mission Budget for 2021 = £5,757 Actual Mission Expenditure for 2021 = £4,400 Surplus funds are not accumulated year on year. ## **12. Tangible Assets** _C100 Old Church Building_ : Speke Baptist Church is the beneficial owner (subject to the relevant trusts) of this asset, the legal title to which is held by the church’s custodian trustees of the Fellowship Property Trust. The building value is based on 50% of the SLH Valuation undertaken in 2016 due to a restrictive covenant on land. _C200 Noah’s Ark_ : Speke Baptist Church is the beneficial owner (subject to the relevant trusts) of this asset, the legal title to which is _held by the church’s custodian trustees of the Fellowship Property Trust. The building value has been assessed based on likely market value._ _C300 FFE & ITC_ : assessed at previous years value less 10% ## FINANCIAL STATEMENTS Speke Baptist Church For the period ended 31 December 2021 Prepared on 24 September 2022 Registered Charity: 1134673 ## **Contents** Independent Examiner's Report ....................................................................................................................................... 3 Treasurers Statement ....................................................................................................................................................... 4 Balance Sheet ................................................................................................................................................................... 5 Fund Balances .................................................................................................................................................................. 6 Analysis of Income & Expenditure ................................................................................................................................. 7 Analysis of Income & Expenditure continued… ........................................................................................................... 8 Financial Activities by % of Total Income/Expense ...................................................................................................... 9 Financial Activities by % of Total Income/Expense continued… .............................................................................. 10 Analysis of Funds continued… ..................................................................................................................................... 11 Analysis of Funds ........................................................................................................................................................... 12 Accounting Notes ........................................................................................................................................................... 13 Accounting Notes ........................................................................................................................................................... 14 2/14 **Independent Examiner's Report** I report on the financial statement of Speke Baptist Church for the year ending 31 December 2020, which are set out within this report. ## **Respective Responsibilities** The charity trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under Section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view, and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention (other than that disclosed below) *Delete words in brackets if they do not apply 1. which gives me reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or 2. to which, in my opinion, attention should be drawn to enable a proper understanding of the accounts to be reached. Signed by the Independent Examiner: Date: 3 October 2022 Name: Richard Brettell Relevant professional qualifications (if any): RICS Address: 8 Oxford Court, Manchester, M23WQ Disclosure (brief details is any): None 3/14 **Treasurers Statement** I have prepared these financial statements for the year ended 31 December 2021. Singed: Date: 4 October 2022 Name: Colin Campbell Address: 102 East Millwood Road, Liverpool, L24 6SF ## **PRESENTED TO THE TRUSTEES** **APPROVED** by the Trustees via electronic communication week commencing 3 October 2022 and signed on behalf of the Trustees: Signed: Date: 10 October 2022 Name: Andrea Gill Address: 2 Oakland Road, Liverpool, L19 9DU 4/14 Balance Sheet £￿d of 2021 012020 CASH AT BANK & IN HAND B400 8401 B500 Barclays #l Acco￿1 84r¢lays #2A¢¢0￿1 Peity Cash 6,215 5.001 8.582 5.006 115 Sub-Total 11.224 13.703 Ftt03oJ F*b20JL hwtt*(45>)IwrtA R¢571XT 6114 January - December 2021 ## Analysis of Income & Expenditure 7/14 Analysis of Income & Expenditure continued… January - December 2021 8/14 Financial Activities by % of Total Income/Expense January - December 2021 9/14 Financial Activities by % of Total Income/Expense continued… January - December 2021 10/14 Analysis of Funds January - December 2021 11/14 ## Analysis of Funds continued… January - December 2021 12/14 Accounting Notes ## **1. Basis of Accounting** The financial statements have been prepared in accordance with the Charities Act 2011. There may be minor discrepancies in the totals as the pence are not being shown. ## **2. Annual Report & Annual Return** In 2010 Speke Baptist Church were registered as a Charity (Nr 1134673) and accordingly have prepared an Annual Report for year ending 31 December 2021. ## **3. Fund Accounting** _Unrestricted funds_ are available for use at the discretion of the church in furtherance of its charitable objectives. _Restricted funds_ are subjected to restrictions on the expenditure imposed by the donor or contained in the terms of the grant. ## **4. Incoming Resources** All voluntary giving is included in the financial statements for the period in which it is received. The associated tax recovery from donations under Gift Aid are not recognised as income when the donation is received, but rather when the reclaim is received from HMRC. These accounts include Gift Aid claimed up to and including 31 May 2021. Legacies are accounted for when their receipt is certain and can be properly quantified. All other income is generally recognised when it is receivable. ## **5. Resources Expended** Resources expended are recognised in the period to which they are incurred and included attributable VAT which cannot be recovered. They are allocated to the activity to which they relate. As most of the management and activity of the church is carried out by volunteers, this intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable. ## **6 Unrecognised Expenses & Income** From time-to-time certain income & expenditure is classified as Unrecognised. In most cases these are transactions which have been undertaken in error (i.e., a gas invoice payment which has been returned) and there is a matching or similar transaction which has been assigned the relevant activity code. ## **7. Taxation** As part of the ‘Fellowship of Independent Evangelical Churches (FIEC)’, the church is an _excepted_ charity within the meaning of the Taxes Acts. Accordingly, it is potentially exempt from taxation in respect to income and capital gains received to the extent that such income or gains are applied to exclusively charitable purposes. No provision for taxation has been made in these financial statements. ## **8. Staff Costs & Trustees Expenses** No employee received emoluments greater than £60,000 during the year. Matthew Stevenson (Trustee) provides grounds maintenance and grass cutting for the church properties. The cost for these services amounted to £1,140 in the financial year. Stephen Casey (Trustee) and Anthony Fisher (Trustee) are the full time Pastor/Elders of the church and received total renumerations of £24,540 & £25,207 respectively in the financial year. The appointment of all the above was made following the process outlined in the constitution. ## **9. Related Charities** The custodian Trustee of the Church is the Fellowship Property Trust, charity number 251395. The Church is also a member of the Fellowship of Independent Evangelical Churches. Accountin Notes g ## **10. Reserves Policy** The church's policy on reserves is to target a reserve of £15,000. This is based on the principle of being able to fulfill obligations to pay Employees for a period of 3 months should the charities income cease entirely. It should be noted that between 2015 & 2020 the reserves have fluctuated between £5,000 & £10,000. For 2021 they remain as 2020 £5,800. ## **11. Mission Fund Policy** The church's policy is that the Mission Fund allocated for each year is to be based on 10% of the previous years "0110 Congregation Regular" Donations. The Congregation Regular Donations for 2020 = £57,572 Therefore, the Mission Budget for 2021 = £5,757 Actual Mission Expenditure for 2021 = £4,400 Surplus funds are not accumulated year on year. ## **12. Tangible Assets** _C100 Old Church Building_ : Speke Baptist Church is the beneficial owner (subject to the relevant trusts) of this asset, the legal title to which is held by the church’s custodian trustees of the Fellowship Property Trust. The building value is based on 50% of the SLH Valuation undertaken in 2016 due to a restrictive covenant on land. _C200 Noah’s Ark_ : Speke Baptist Church is the beneficial owner (subject to the relevant trusts) of this asset, the legal title to which is _held by the church’s custodian trustees of the Fellowship Property Trust. The building value has been assessed based on likely market value._ _C300 FFE & ITC_ : assessed at previous years value less 10%