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2023-12-31-accounts

Page
Reference and Administrative Details 1
ReportoftheTrustees 2
to 6
Independent Examiner's Report 7
StatementofFinancialActivities 8
Balance Sheet 9
Notestothe Financial Statements 10
to 25
Detailed StatementofFinancial Activities 26
to 27
TRUSTEES Mr J Madden (resigned 31/12/23)
Revd A Eakins (Chair & Minister)
Mr S Town (appointed 1/1/23)
Mrs K Dawkins
Mr J Winning
Mr J Ditchburn
Dr R Boyd (Treasurer)
PRINCIPAL ADDRESS Broadmead Community Church
Broadmead Avenue
Northampton
NN32QY
REGISTERED CHARITY 1135268
NUMBER
INDEPENDENT EXAMINER Shaw Gibbs Limited
Eagle House
28 Billing Road
Northampton
NN15AJ
BANKERS Natwest Bank
41The Drapery
Northampton
NN12EY
Virgin Money
7 Gold Street
Northampton
NN11EN
PROPERTY TRUSTEES The Baptist Union Corporation Limited
Baptist House
129 Broadway
Didcot
Oxfordshire
OX118RT

2023 2022
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes
£
£ £ £ £
INCOME AND
ENDOWMENTS FROM
Donations and legacies 2 243,168 13,588 11,777 268,533 312,567
Charitable activities 5
Charitable 40,500 17,591 1,000 59,091 22,344
Other trading activities 3 57,849 57,849 49,348
Investment income 4 49 49 109
Total 341,566 31,179 12,777 385,522 384,368
EXPENDITURE ON
Charitable activities 6
Ministry 132,968 7,616 41,450 182,034 135,748
Mission 44,691 8,433 8,748 61,872 67,191
Establishment 69,580 12,248 24,126 105,954 74,708
Other 433 646 54,101 55,180 54,940
Total 247,672 28,943 128,425 405,040 332,587
NET
INCOME/(EXPENDITURE) 93,894 2,236 (115,648) (19,518) 51,781
Transfers between funds 18 (100,350) {4,347) 104,697
Net movementinfunds (6,456) (2,111) (10,951) (19,518) 51 ,781
RECONCILIATIONOF
FUNDS
Total funds brought forward 77,542 31,402 1,473,920 1,582,864 1,531,083
TOTAL FUNDS CARRIED
FORWARD 71,086 29,291 1,462,969 1,563,346 1,582,864

2023 2022
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes
£
£ £ £ £
FIXED ASSETS
Tangible assets 13 3,289 3,860 2,583,318 2,590,467 2,643,247
CURRENT ASSETS
Debtors: amounts falling due
within one year 14 13,038 137 72 13,247 30,833
Cashatbank 67,461 25,354 92,815 87,041
80,499 25,491 72 106,062 117,874
CREDITORS
Amounts falling due within
one year 15 (12,702) (60) (48,885) (61,647) (57,687)
NET CURRENT ASSETS 67,797 25,431 (48,813) 44,415 60,187
TOTAL ASSETS LESS
CURRENT LIABILITIES 71,086 29,291 2,534,505 2,634,882 2,703,434
CREDITORS
Amountsfalling due after
more than one year 16 (1,071,536) (1,071,536) (1,120,570)
NET ASSETS 71,086 29,291 1,462,969 1,563,346 1,582,864
FUNDS 18
Unrestricted funds 71,086 77,542
Restricted funds 29,291 31,402
Endowment funds 1,462,969 1,473,920
TOTAL FUNDS 1,563,346 1,582,864

2. DONATIONS AND LEGACIES
2023 2022
£ £
Gifts 22,058 51,566
Donations 202,181 203,671
Gift aid 38,644 52,459
Legacies 1,000
Other income 5,650 3,871
268,533 312,567
3. OTHER TRADING ACTIVITIES
2023 2022
£ £
Room hireandother trading income 57,849 49,348
4. INVESTMENTINCOME
2023 2022
£ £
Deposit account interest 49 109

2023 2022
Activity £ £
Grants Charitable 59,091 17,495
BMAC Charitable 4,849
59,091 22,344
Grants received, included in the above, areasfollows:
2023 2022
£ £
Maud Elkington Charitable Trust 1,000
Timson Trust 500 500
Eric Stanton Trust 3,000
Councillor Covid Support Fund 495
Community Pastor Work 15,000
West Northamptonshire Council 14,091 1,500
Fyrish Foundation Grant 30,000
Garfield Weston Grant 10,000
Princes St Baptist Chapel Fund 500
59,091 17,495
Grant
fundingof
Direct activities Support
Costs (see (see note costs (see
note 7) 8) note 9) Totals
£ £ £ £
Ministry 104,147 77,887 182,034
Mission 21,980 23,454 16,438 61,872
Establishment 60,619 45,335 105,954
186,746 23,454 139,660 349,860

DIRECT COSTSOFCHARITABLE ACTIVITIES
2023 2022
£ £
Staff costs 99,187 83,692
Staff expenses 1,308 320
Manse costs 23,071 15,447
Church costs 32,819 26,817
Building Project 504
Fellowship 25,546 21,106
BMAC 4,815 2,152
186,746 150,038
GRANTSPAYABLE
2023 2022
£ £
Mission 23,454 22,261
The total grants paid to institutions during the year was as follows:
2023 2022
£ £
Supporting Broadmead Missionaries 21,255 20,242
CBA (BUGB) Home Mission 1,575 1,500
BMAC 280 90
Other Local & National Missions 344 429
23,454 22,261

SUPPORT COSTS
Loan Governance
Management Finance interest costs Totals
£ £ £ £ £
Ministry 33,092 871 41,449 2,475 77,887
Mission 6,984 184 8,748 522 16,438
Establishment 19,261 508 24,126 1,440 45,335
59,337 1,563 74,323 4,437 139,660

Management
2023 2022
Total Total
Ministry Mission Establishment activities activities
£ £ £ £ £
Wages 23,568 4,974 13,718 42,260 39,765
Fire and security 2,814 594 1,638 5,046
Telephone 3,124 659 1,818 5,601 4,026
Photocopier 617 130 359 1,106 4,880
Administration 2,204 466 1,283 3,953 5,147
Bad debts 765 161 445 1,371
33,092 6,984 19,261 59,337 53,818
Finance
2023 2022
Total Total
Ministry Mission Establishment activities activities
£ £ £ £ £
Bank charges 871 184 508 1,563 510
Loan interest
2023 2022
Total Total
Ministry Mission Establishment activities activities
£ £ £ £ £
Loan 41,449 8,748 24,126 74,323 47,330
Governance costs
2023 2022
Total Total
Ministry Mission Establishment activities activities
£ £ £ £ £
Independent examination
fee 669 141 390 1,200 1,056
Accountancy fees
payable to Independent
Examiner 1,806 381 1,050 3,237 2,634
2,475 522 1,440 4,437 3,690

2023 2022
£ £
Wages andsalaries 126,193 119,232
Social security costs 3,399 3,913
Other pension costs 11,855 312
141,447 123,457
Pensions for the year are madeupof the following:
2023 2022
£ £
Pension costs 11,855 13,617
Unwindingofpension provision {13,305)
11,855 312
2023 2022
Staff 9 7
No employees received emolumentsinexcess of £60,000.
COMPARATIVESFOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Endowment Total
funds funds funds funds
£ £ £ £
**INCOME ANDENDOWMENTS FROM **
Donations and legacies 293,599 18,968 312,567
Charitable activities
Charitable 500 21,844 22,344
Other trading activities 44,316 5,032 49,348
Investment income 107 2 109
Total 338,522 45,846 384,368
EXPENDITUREON
Charitableactivities
Ministry 97,002 19,422 19,324 135,748

12. COMPARATIVES FOR THE STATEMENT OFFINANCIAL ACTIVITIES OFFINANCIAL ACTIVITIES -continued
Unrestricted
Restricted
Endowment
Total
funds funds funds funds
£ £ £ £
Mission 49,405 8,302 9,484 67,191
Establishment 54,875 8,626 11,207 74,708
Other 393 446 54,101 54,940
Total 201,675 36,796 94,116 332,587
NET INCOME/(EXPENDITURE) 136,847 9,050 (94,116) 51,781
Transfers between funds {95,925) 127 95,798
Net movementinfunds 40,922 9,177 1,682 51,781
RECONCILIATIONOFFUNDS
Total funds brought forward 36,619 22,226 1,472,238 1,531,083
TOTAL FUNDS CARRIED FORWARD 77,541 31,403 1,473,920 1,582,864
13. TANGIBLE FIXED ASSETS
Fixtures
Church and
Premises fittings Totals
£ £ £
COST
At 1 January 2023 2,705,045 8,392 2,713,437
Additions 2,399 2,399
At31December 2023 2,705,045 10,791 2,715,836
DEPRECIATION
At 1 January 2023 67,626 2,564 70,190
Charge for year 54,101 1,078 55,179
At31December 2023 121,727 3,642 125,369
NET BOOK VALUE
At31December 2023 2,583,318 7,149 2,590,467
At31December 2022 2,637,419 5,828 2,643,247

14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Trade debtors 3,864 13,322
Other debtors 4,017 9,639
Prepayments and accrued income 5,366 7,872
13,247 30,833
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£ £
Bank loans and overdrafts (see note 17) 4,622 6,894
Other loans (see note 17) 48,812 42,929
Trade creditors 3,725 3,704
Other creditors 255 150
Accruals and deferred income 4,233 4,010
61,647 57,687
Included within other creditorsis£nil (2022: £100) of funds heldasagent.
16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£ £
Other loans (see note 17) 1 ,071,536 1,120,570
17. LOANS
Ananalysis of the maturity of loansisgiven below:
2023 2022
£ £
Amounts falling due within one yearondemand:
Bank overdrafts 4,622 6,894
Baptist Union Corporation Loan within 1 year 38,812 32,929
Concessionary loans 10,000 10,000
53,434 49,823
Amounts falling between one and two years:
Baptist Union Corporation loan 1-2 years 42,155 34,946
Concessionary loans 1-2 years 10,000 10,000
52,155 44,946
Amounts falling due between two and five years:
Baptist Union Corporation loan 2-5 years 147,701 165,482
Concessionary loans 2-5 years 30,000 30,000
177,701 195,482

LOANS - continued
2023 2022
£ £
Amounts falling dueinmore than five years:
Repayable by instalments:
Baptist Union Corporationloan over 5 years 781,680 810,142
Concessionary loans over 5 years 60,000 70,000
841,680 880,142

MOVEMENTINFUNDS
Net Transfers
movement between At
At 1/1/23 in funds funds 31/12/23
£ £ £ £
Unrestricted funds
General fund 17,068 91,807 (105,250) 3,625
Reserves (Virgin a/c) 59,542 (10,000) 49,542
Good Companions Lunch Club 932 2,087 (100) 2,919
Member Loans Fund 15,000 15,000
77,542 93,894 (100,350) 71,086
Restricted funds
BMAC (Dedicated) 10,209 (4,815) (4,750) 644
BMAC (Natwest) 1,155 (280) 875
TMX (Cash) 128 128
Building Fund 165 (165)
Gifts (Natwest) 1,271 (922) 349
Bibles Fund (Natwest) 185 550 735
Youth Weekend Away (Natwest) 400 400
Dishwasher 433 (216) 217
Childrens Ministry 991 991
Church Warming Party 754 754
NBC Youth cafe 49 49
NBC Youth grant 645 (469) 176
Chairs 109 109
Kintsugi Hope 729 (210) 519
Community Pastor & Events 2,163 4,625 6,788
Table Tennis Club 173 173
Youth Socials and Residentials 108 108
Church Equipment 7,865 (3,750) 4,115
Kintsugi Youth 47 47
WNC Children's Ministry Grant 3,750 (3,685) 65
Women's Conference 309 472 781
Cafe Development 11,250 11,250
MinisterinTraining fund {385) 403 18
31 ,402 2,236 (4 ,347) 29,291
Endowment funds
Church Centre (previously Church
Premises) 1,473,920 (115,648) 104,697 1,462,969
TOTAL FUNDS 1,582,864 {19,518) 1,563,346

Incoming Resources Movement
resources expended infunds
£ £ £
Unrestrictedfunds
General fund 339,479 (247,672) 91,807
Good Companions Lunch Club 2,087 2,087
341,566 (247,672) 93,894
Restricted funds
BMAC (Dedicated) (4,815) (4,815)
BMAC (Natwest) (280) (280)
TMX (Cash) 439 (311) 128
Building Fund (165) (165)
Gifts (Natwest) 1,018 (1,940) (922)
Bibles Fund (Natwest) 550 550
Dishwasher (216) (216)
Childrens Ministry 3,443 (3,443)
NBC Youth grant (469) (469)
Kintsugi Hope (210) (210)
Community Pastor & Events 8,681 (4,056) 4,625
Youth Socials and Residentials 923 (815) 108
Church Equipment (3,750) (3,750)
WNC Children's Ministry Grant 1,251 (4,936) (3,685)
Women's Conference 1,412 (940) 472
Cafe Development 11,250 11,250
MinisterinTraining fund 2,377 {2,762) {385)
31,179 (28,943) 2,236
Endowment funds
Church Centre (previously Church
Premises) 12,777 (128,425) (115,648)
TOTAL FUNDS 385,522 {405,040) {19,518)

Net Transfers
movement between At
At 1/1/22 in funds funds 31/12/22
£ £ £ £
Unrestricted funds
General fund (2,227) 135,809 (116,514) 17,068
Reserves (Virgin a/c) 38,846 107 20,589 59,542
Good CompanionsLunch Club 932 932
36,619 136,848 (95,925) 77,542
Restricted funds
BMAC (Dedicated) 7,513 2,696 10,209
BMAC (Natwest) 1,155 1,155
TMX (Cash) (132) 132
Building Fund 772 (607) 165
Gifts (Natwest) 1,271 1,271
Bibles Fund (Natwest) 185 185
Youth Weekend Away (Natwest) 400 400
Dishwasher 649 (216) 433
Childrens Ministry 607 384 991
Church Warming Party 754 754
NBC Youth cafe 132 (83) 49
NBC Youth grant 645 645
Chairs 109 109
Kintsugi Hope 717 59 776
Community Pastor & Events 640 1,523 2,163
Table Tennis Club 214 (41) 173
Youth SocialsandResidentials 30 (66) 36
Church Equipment 8,563 (698) 7,865
WNC Children's Ministry Grant 3,750 3,750
Women's Conference 309 309
22,226 9,049 127 31,402
Endowment funds
Church Centre (previously Church
Premises) 1,472,238 (94,116) 95,798 1,473,920
TOTAL FUNDS 1,531,083 51,781 1,582,864

Incoming Resources Movement
resources expended infunds
£ £ £
Unrestricted funds
General fund 336,264 (200,455) 135,809
Reserves (Virgin a/c) 107 107
Good Companions Lunch Club 966 (34) 932
Bike Event fund 1,185 (1,185)
338,522 (201,674) 136,848
Restricted funds
BMAC (Dedicated) 4,848 (2,152) 2,696
TMX (Cash) 283 (415) (132)
Building Fund 9,545 (10,152) (607)
Gifts (Natwest) 2,076 (805) 1,271
Bibles Fund (Natwest) 1,034 (1,034)
Dishwasher (216) (216)
Childrens Ministry 749 (365) 384
NBC Youth cafe 1 (84) (83)
NBC Youth grant 750 (105) 645
Kintsugi Hope 718 (659) 59
Community Pastor & Events 18,297 (16,774) 1,523
Table Tennis Club 214 214
Youth Socials and Residentials 463 (529) (66)
Church Equipment 2,800 (3,498) (698)
WNC Children's Ministry Grant 3,750 3,750
Women's Conference 318 (9) 309
45,846 (36,797) 9,049
Endowment funds
Church Centre (previously Church
Premises) (94,116) (94,116)
TOTAL FUNDS 384,368 (332,587) 51 ,781

2023 2022
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Gifts 22,058 51 ,566
Donations 202,181 203,671
Gift aid 38 ,644 52,459
Legacies 1,000
Other income 5,650 3,871
268,533 312,567
Othertrading activities
Room hire and other trading income 57,849 49,348
Investment income
Deposit account interest 49 109
Charitable activities
Grants 59,091 17,495
BMAC 4,849
59,091 22,344
Total incoming resources 385,522 384,368
EXPENDITURE
Charitable activities
Wages 83,933 79,467
Social security 3,399 3,913
Pensions 11,855 312
Staff expenses 1,308 320
Manse costs 23,071 15,447
Church costs 32,819 26,817
Building Project 504
Fellowship 25,546 21 ,106
BMAC 4,815 2,152
Grants to institutions 23,454 22,261
210,200 172,299
Other
Depreciationoftangible fixed assets 55,180 54,940
Support costs
Management
Wages 42,260 39,765
Fire and security 5,046
Carried forward 47,306 39,765

2023 2022
£ £
Management
Brought forward 47,306 39,765
Telephone 5,601 4,026
Photocopier 1,106 4,880
Administration 3,953 5,147
Bad debts 1,371
59,337 53,818
Finance
Bank charges 1,563 510
Loan interest
Loan 74,323 47,330
Governance costs
Independent examination fee 1,200 1,056
Accountancy fees payable to Independent
Examiner 3!237 2,634
4,437 3,690
Total resources expended 405,040 332,587
Net (expenditure)/income {19,518) 51,781