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2023-12-31-accounts

Trustees Report

For the period

1[st] January to 31[st] December 2023

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 2023

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

Steve Casey Elder (Pastor) and Trustee

Andrea Gill Secretary and Trustee

Andy Langton Elder and Trustee

Colin Campbell Treasurer and Trustee

Tim Berry

Elder (Associate Pastor) and Trustee

Tim Berry joined the church as part-time Elder, Associate Pastor and Trustee in March 2023.

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 2023

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.

The information below provides an overview of the activities that occurred over the year. All were open to anyone who wanted to be involved and were provided free of charge.

The church continues to support the work of Christian missionaries in Indonesia and Kosovo both financially and with prayer. We also support Radstock ministries, the Christian Institute and Open Doors.

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, with many new people this year.

Speke Baptist Church 1[st] Jan to 31[st] Dec 2023

Apart from Sunday services, all our activities are run by teams of volunteers. We have approximately 30 volunteers from the church regularly involved with children’s clubs, foodbank, café and the elderly lunch club. Approximately 8 other volunteers support the foodbank rotas.

The timetable of weekly activities which took place in the Noah’s Ark centre in 2023 is shown below.

Day Time Activity
Monday 9-3 PSS - Adults with Learningdifficulties(LD)
10-12 Welcome Club
5-6 Cross Roads addiction supportgroup
6-7 Clubbercise
Tuesday 10-12 Foodbank
10-12 Computer club
10-12 Noah’s Workshop
10-12 Communitycafe
12.15 to 1.45 Fella’s Lunch
6.30-7.30 Speke Kids
7.45-9 Speke Youth
6-9 Speke Balmoral Morris Dancers
Wednesday 9-3 PSS - Adults with LD
5-9 Kavs Krusaders Majorettes
Thursday 10-12 Foodbank
10-12 Communitycafe
10-12 Noah’s Workshop
1-2.30 Speke Tots
4.30-9 Rainbows, Brownies and Guides
6-7 Clubbercise
Friday 9-3 PSS - Adults with LD
5-9 Liverpool Elite Majorettes
Saturday 9.30-11.30 Who let the Dads out?
10-12 Liverpool Elite Majorettes
Sunday 10.45-12.30 Church service and Junior Church
1-6 Speke Diamonds Majorettes

Other activities

Speke Baptist Church 1[st] Jan to 31[st] Dec 2023

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: 29/10/2024 29/10/2024

Speke Baptist Church 1[st] Jan to 31[st] Dec 2023

FINANCIAL STATEMENTS

Speke Baptist Church For the period ended 31 December 2023

Prepared on 20 October 2024

Registered Charity: 1134673

Registered Cbariry.. 1134673

Contents

Independent Examiner's Report ....................................................................................................................................... 4 Treasurers Statement ....................................................................................................................................................... 5 Balance Sheet .................................................................................................................................................................... 6 Fund Balances ................................................................................................................................................................... 7 Analysis of Income ............................................................................................................................................................ 8 Analysis of Expenditure ..................................................................................................................................................... 9 Financial Activities by % of Total Income ........................................................................................................................ 10 Financial Activities by % of Total Expense ...................................................................................................................... 11 Analysis of Funds ............................................................................................................................................................. 12 Analysis of Funds continued… ......................................................................................................................................... 13 Accounting Notes ............................................................................................................................................................ 14

3/15

Independent Examiner's Report

I report on the financial statement of Speke Baptist Church for the year ending 31 December 2023, 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:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. 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: 26 October 2024

Name: Richard Brettell

Relevant professional qualifications (if any): RICS

Address: 8 Oxford Court, Manchester, M23WQ

Disclosure (brief details is any): None

4/15

Treasurers Statement

I have prepared these financial statements for the year ended 31 December 2023.

Singed:

Date: 20 October 2024

Name: Colin Campbell

Address: 102 East Millwood Road, Liverpool, L24 6SF

PRESENTED TO THE TRUSTEES

APPROVED by the Trustees at the Trustees via electronic communication week commencing 27 October 2024 and signed on behalf of the Trustees:

Signed:

Date: 28 October 2023

Name: Andrea Gill

Address: 2 Oakland Road, Liverpool, L19 9DU

5/15

Balance Sheet End of 2022 8400 Barclays #l Account Barclays #2 Account Petty Cash 10,211 62,529 38 11,384 10,002 B401 8500 Sub-Total 72,778 21,334 FIXED ASSETS A2C Noahs Ark Bulldlng Old Church Building FFE&I 2C(J,000 2￿,0￿) 25,000 25,382 A210 A3C 22,844 Sub-Totsl 222,844 250,382 TOTAL NET ASSETS 295,622 271,716 6115

Fund Balances End of 2023 Ethl 012022 (,ISH IN HAND ANDATTHE BANK: REPRESEpifED BY FUNDS iXWGeneT•l Fur¢d GeneralFunds ofthe Churth 8,288 JIO Reserves Designated General Re5ervesof thechurch as per the Reserves Pol 15,COJ 10.000 15 Penslon Reserves Desl8nated Reseryes ln reLthn to Penknn Uabllths 504 CIJ20 Mens Minlstry Desisnated Fund5 reL?t1￿tO Men5 Ministry (KJ21 Welcome Club Designated Funds reliTh8wWeko￿ Ckjb Krwffies C¥J22Junlor Church De$￿ated Funds re￿￿￿stojUn￿)r Church Actfvltfjes 28 2S CbJ23 Rooted D¢S￿nated Funds re￿￿.￿819YOuth WorkAthtt5 672 672 J24 Speke Kldz De$￿ated Funds re￿￿Tr810speke KhlsActtrAU 273 l)J25 Cafe D•sl8nated Funds rel•tlnBtooperitln8thtCommuntyCofe 880 J31 SpekeTotz Desnaied Funds reLqUft8toSpekeTottActtrAts I¥J40 M1s51on & Gwrs L)es￿lI¢d Fund bawd on ol prevk•usyears reBU￿r 2,165 1,157 Inco CQ45 Gwt Fund DeS￿mated Fund for thecollettkin and pmvsk)fi of Iffts I¥J50 Church Camps L)esÈnaied Funds de￿Iled towards Church campslweeends1hol￿ays 2C6 20G C¥J55 Klds Camps Desnated Funds desnated towaidsyouth eamp5lweekendslholhltys Funds relaiin8to Tralnee 175 175 CbWTrolne¢ Fund C5nited 2020 E￿anOr Rarhbone Restrkied 3x2k eranttowards Uillity blllsjul 20 10 Nov23 2020 Steve Mory•n COVID Rt5trktd Fund £26k tosupportcalé 25% p'd'20. 25% pd Feb'21 wAh remainin850% p'd rnonthty IÉSWI un￿1 Mar'23 Insurancecuikn 10 coyer cosis. £50 wess 2YI 2023 Br••k-In ReStr￿ed NA 2023 FIEC Hardship fiestrKted £5c(Igrani towardsertre8erycos NA 2023 Houshokl Support Restrkted 2 x£SC(I via SLfoodbacktosupportcosts of operatingfoodbank £S(KK>towards runnlng NK 2023John Moore Fund Restl￿ed NA 2023 Manshed RestrKted £17Q)fvom Hembych*ikbleTrusttoward startin8 Man5hed project 3year8rantof £75CQpery&irtowards runningcosts. NA 2023 Steve Morgan Re5trKted NA enry Collectlons Restr￿ed Funds wlkned on behawof thlrd partyorgantsotk)n J￿Total 21>9 7115

Analysis of Income

January - December 2023

8/15

Analysis of Expenditure

January - December 2023

9/15

Financial Activities by % of Total Income

January - December 2023

10/15

Financial Activities by % of Total Expense

January - December 2023

11/15

Analysis of Funds

January - December 2023

12/15

Analysis of Funds continued…

January - December 2023

13/15

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 2023.

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. Gift Aid was not claimed in this financial year. Gift Aid due from donations 1 June 2022 onwards will be claimed in 2024. 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 ground maintenance for the church properties. The cost for this service amounted to £1,140 in the fiscal year.

Stephen Casey (Trustee) and Tim Berry (Trustee) are the employed Pastor/Elders of the church and received total renumerations of £30,144 + & £11,523 respectively in the fiscal year.

Tim Berry (Trustee & Pastor/Elder) was appointed March 2023 in a part time capacity.

The appointment of all the above was made following the process outlined in the constitution.

14/15

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.

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 & 2022 the reserves have fluctuated between £5,000 & £10,000. For 2023 they have increased from £10,000 (2022) to £15,000.

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 2022 = £63,792 Therefore, Mission Budget for 2023 = £6,379 0040 Mission Fund spend for 2023 = £4,175 0045 Gift Fund spend for 2023 = £ 25 Total spend = £4,200

Surplus funds are not accumulated year on year.

12. Tangible Assets

C100 Old Church Building : Speke Baptist Church was sold to South Liverpool Homes after a near 7 year process while LCC agreed to relinquish the restrictive covenant on the 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 market value.

C300 FFE & ITC : assessed at previous years value less 10%

15/15

FINANCIAL STATEMENTS

Speke Baptist Church For the period ended 31 December 2023

Prepared on 20 October 2024

Registered Charity: 1134673

Registered Cbariry.. 1134673

Contents

Independent Examiner's Report ....................................................................................................................................... 4 Treasurers Statement ....................................................................................................................................................... 5 Balance Sheet .................................................................................................................................................................... 6 Fund Balances ................................................................................................................................................................... 7 Analysis of Income ............................................................................................................................................................ 8 Analysis of Expenditure ..................................................................................................................................................... 9 Financial Activities by % of Total Income ........................................................................................................................ 10 Financial Activities by % of Total Expense ...................................................................................................................... 11 Analysis of Funds ............................................................................................................................................................. 12 Analysis of Funds continued… ......................................................................................................................................... 13 Accounting Notes ............................................................................................................................................................ 14

3/15

Independent Examiner's Report

I report on the financial statement of Speke Baptist Church for the year ending 31 December 2023, 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:

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:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or

  4. 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: 26 October 2024

Name: Richard Brettell

Relevant professional qualifications (if any): RICS

Address: 8 Oxford Court, Manchester, M23WQ

Disclosure (brief details is any): None

4/15

Treasurers Statement

I have prepared these financial statements for the year ended 31 December 2023.

Singed:

Date: 20 October 2024

Name: Colin Campbell

Address: 102 East Millwood Road, Liverpool, L24 6SF

PRESENTED TO THE TRUSTEES

APPROVED by the Trustees at the Trustees via electronic communication week commencing 27 October 2024 and signed on behalf of the Trustees:

Signed:

Date: 28 October 2023

Name: Andrea Gill

Address: 2 Oakland Road, Liverpool, L19 9DU

5/15

Balance Sheet End of 2022 8400 Barclays #l Account Barclays #2 Account Petty Cash 10,211 62,529 38 11,384 10,002 B401 8500 Sub-Total 72,778 21,334 FIXED ASSETS A2C Noahs Ark Bulldlng Old Church Building FFE&I 2C(J,000 2￿,0￿) 25,000 25,382 A210 A3C 22,844 Sub-Totsl 222,844 250,382 TOTAL NET ASSETS 295,622 271,716 6115

Fund Balances End of 2023 Ethl 012022 (,ISH IN HAND ANDATTHE BANK: REPRESEpifED BY FUNDS iXWGeneT•l Fur¢d GeneralFunds ofthe Churth 8,288 JIO Reserves Designated General Re5ervesof thechurch as per the Reserves Pol 15,COJ 10.000 15 Penslon Reserves Desl8nated Reseryes ln reLthn to Penknn Uabllths 504 CIJ20 Mens Minlstry Desisnated Fund5 reL?t1￿tO Men5 Ministry (KJ21 Welcome Club Designated Funds reliTh8wWeko￿ Ckjb Krwffies C¥J22Junlor Church De$￿ated Funds re￿￿￿stojUn￿)r Church Actfvltfjes 28 2S CbJ23 Rooted D¢S￿nated Funds re￿￿.￿819YOuth WorkAthtt5 672 672 J24 Speke Kldz De$￿ated Funds re￿￿Tr810speke KhlsActtrAU 273 l)J25 Cafe D•sl8nated Funds rel•tlnBtooperitln8thtCommuntyCofe 880 J31 SpekeTotz Desnaied Funds reLqUft8toSpekeTottActtrAts I¥J40 M1s51on & Gwrs L)es￿lI¢d Fund bawd on ol prevk•usyears reBU￿r 2,165 1,157 Inco CQ45 Gwt Fund DeS￿mated Fund for thecollettkin and pmvsk)fi of Iffts I¥J50 Church Camps L)esÈnaied Funds de￿Iled towards Church campslweeends1hol￿ays 2C6 20G C¥J55 Klds Camps Desnated Funds desnated towaidsyouth eamp5lweekendslholhltys Funds relaiin8to Tralnee 175 175 CbWTrolne¢ Fund C5nited 2020 E￿anOr Rarhbone Restrkied 3x2k eranttowards Uillity blllsjul 20 10 Nov23 2020 Steve Mory•n COVID Rt5trktd Fund £26k tosupportcalé 25% p'd'20. 25% pd Feb'21 wAh remainin850% p'd rnonthty IÉSWI un￿1 Mar'23 Insurancecuikn 10 coyer cosis. £50 wess 2YI 2023 Br••k-In ReStr￿ed NA 2023 FIEC Hardship fiestrKted £5c(Igrani towardsertre8erycos NA 2023 Houshokl Support Restrkted 2 x£SC(I via SLfoodbacktosupportcosts of operatingfoodbank £S(KK>towards runnlng NK 2023John Moore Fund Restl￿ed NA 2023 Manshed RestrKted £17Q)fvom Hembych*ikbleTrusttoward startin8 Man5hed project 3year8rantof £75CQpery&irtowards runningcosts. NA 2023 Steve Morgan Re5trKted NA enry Collectlons Restr￿ed Funds wlkned on behawof thlrd partyorgantsotk)n J￿Total 21>9 7115

Analysis of Income

January - December 2023

8/15

Analysis of Expenditure

January - December 2023

9/15

Financial Activities by % of Total Income

January - December 2023

10/15

Financial Activities by % of Total Expense

January - December 2023

11/15

Analysis of Funds

January - December 2023

12/15

Analysis of Funds continued…

January - December 2023

13/15

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 2023.

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. Gift Aid was not claimed in this financial year. Gift Aid due from donations 1 June 2022 onwards will be claimed in 2024. 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 ground maintenance for the church properties. The cost for this service amounted to £1,140 in the fiscal year.

Stephen Casey (Trustee) and Tim Berry (Trustee) are the employed Pastor/Elders of the church and received total renumerations of £30,144 + & £11,523 respectively in the fiscal year.

Tim Berry (Trustee & Pastor/Elder) was appointed March 2023 in a part time capacity.

The appointment of all the above was made following the process outlined in the constitution.

14/15

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.

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 & 2022 the reserves have fluctuated between £5,000 & £10,000. For 2023 they have increased from £10,000 (2022) to £15,000.

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 2022 = £63,792 Therefore, Mission Budget for 2023 = £6,379 0040 Mission Fund spend for 2023 = £4,175 0045 Gift Fund spend for 2023 = £ 25 Total spend = £4,200

Surplus funds are not accumulated year on year.

12. Tangible Assets

C100 Old Church Building : Speke Baptist Church was sold to South Liverpool Homes after a near 7 year process while LCC agreed to relinquish the restrictive covenant on the 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 market value.

C300 FFE & ITC : assessed at previous years value less 10%

15/15