Charity registration nutnber: 1136199
Small Heath Baptist Church
Annual Report and Financial Statenents
for the Year Ended 31 December 2023
Frultion Advisory LLP
29 Street
stratford-up0r￿AV0n
Warwtckshire
CV37 6JG

Small Heath Baptist Church
Conténts
Referenc8 and AdminBtrattve Detsils
Trustees, Report
2to5
ststoment of Trustees, Responsibilittes
Independ8nt Exami￿$ Report
ststement of FInar￿la1 Activities
8t09
Balan￿ Sheet
10
Notss to the Financial Statements
11to24

Small Heath Baptist Church
Reference and Administrative Details
Trustoes
Dillon h'am",'ttOii . Mlnlstsr in Training & Youth Liaison (appointed 25
F8bruary 2024)
Evette Reid. Deputy Admin (appcmnted 25 February 2023)
Ester Perreira. Evangelism {appointed 25 February 20231
Judith Lawrence, Tralnlng and Personal Development (appolnted
25 February 2023)
May Green, Adult Social and Communty Develpment Worker
Corngl Dacosta
Loma Foster
Philip Pri￿, Fimamce & Fabrlc Ualson (resigned 4 July 2023)
Ken Hazel, Admln Support & Minlsty Lialson (reslgned 31
October 2023)
Joy Vemal. Pastoral
Jani￿ Msuya, Youth {resigned 1 Febnjary 2023)
Delson Perrelra, Fabrfc (resigned 1 February 2023)
Principal Office
14 Jenkins Str88t
Small Heath
Birningham
B10 OQH
Charlty Reglstratlon Number
1136199
Indepond8nt Examlnèr
Fruition Advisory LLP
29 Wood Str88t
Stra(tord-upon-Avon
W8rwid(shire
CV37 6JG
Page 1

Small Heath Baptsst Church
Trustees. Report
The trustees present the annual report tog8th8T ￿ryth th8 financa81 statements of the tharity for the year
end8d 31 December 2023.
Ob]ectlves and actlvftles
Objocts and alms
Purpose
The principal wrpose of the Church is the advancement of the Chrfstlan falth accordlng to the
principles of the Baptist denomination. The church may also advance educatlon and carry out other
charitable purposes in the United tfjngdotn and or other parts of the worfd.
In tjlfilling th8 purpos8, th8 church wi51 engage in a range of activities either on 5ts own or with others
that wll vary from tim￿ to time with activities being initiated. expanded or clos8d as is appropriat8.
The Constttutlon states that the activÉties may include but are not restsict8d to:
.Regular public worship, prayer. Bible study, preaching and teoching.
.B-ptism, as d8fined in the Baptist Union's D8claration of Principle.
-The Communlon of the Lord's Supper which shall normally be observed at least onr% a month.
.Ev8ngelism and mission, locally. regionally. nationally and intemationally.
.The welcome. teaching, encouragement and inclusion of young people.
•Th8 nurtsJr8 and growth of Christian disciples.
-Educatlon and tralrFing in Chil Stian and community servi￿.
.The giving artd ancourdgament of pastoral ¢8re.
.Supportlng and encouraging charitable soctal action in the Uni18d Kingdom and abroad.
•Encouraging rdationships with and supporting other Bapusts and other Christians.
Objective4 strategies and activltles
In r8spect of our ouireach and seTViCa to Ihe community the following has long been establlshed as a
gulde for our varfous adivlties.
The church is willing to invest tim8. 8n8rgy and resources to its actsvitses that:
.Brlng people to a real knowledge of God's love for thern through public church services and projects
that r8ach out into the community.
.Provide the necessary religious services for d6d1￿dtiOns. baptisms. weddings and funerals.
.Help all iTrdividuaEs reach their potential through acc8Ptan(x. encouragem8nl and affirmation.
.Empow8r p80p18 r8gardlass of age in developing socÈal and dljzenship skills to reduce isolation and
ralse self-esteem
•Provid8s a saf8 plac8 where a51 havg equal opwrtunlty regardless of ethnicity.
.Pro￿deS appropriate facilities for use by the cAJmmunity of Small H8ath
.Improv8 and bring about communlty engagement that leads to clvll renewal and a more cohesive
sodety.
.Suppots both existing and new PTDiects materially and through encouraging volunt8ers.
.Facilitate the general informatton of and education of various groups and the ￿MmUnIty at large.
.To support our Gurrent projects overseas.
Our Mission to the community at large continues to be-
.Yo provide appropriate facilities for the use of the communty Df Small Heath and Birmingham and
facilitate and operats projects that Ipad to greater communty engagemen( civil renewal and a moro
Cohesive socxety."
As a ¢h4irtri our sharpd vision is
."A place where people a￿ honoured and valued. A place where people are released irrto ministy.
.°A place where p￿P1a conne(I with God and aach othgr..
Affiliations
Page 2

Small Heath Baptist Church
Trustees. Report
As 8 member of the Heart of Engtand Baptist Association and The Baptist Union the Church
8ubscrib8S to the UnK)n's Dectaration of Principl8:
.Yh8t our Lord and Savffiour Jesus Chri*, God manrfest in the flesh. Is the sole arxl absolute authority
in atl matters pertaining to faith and practice. ag rev&ded in the Holy Scriptures, arKI that each church
has liberty, under the guidance of the Holy Spirlt. to interp*i t and administ8r His laws.
.That Christian BatyLism is the imme'.sion in water into the name of the Father, the Son and the Holy
Spirit of those who have professed repentan￿ towards God and falth in our Lord Jesus Chrrst who
'died for our sins according to the Scriptures" was burled anfl rose again on the third da￿.
.That it is the duty of every dis(¥ple to bear personal wikness to the gosp81 of Jesus Christ and to take
part in th8 8vang&lisation of the worl
Church Membership
Is open to those ￿0.
.AcGept the beliefs of the church.
.Commit themselves to serving Christ wlthin the Church 8nd beyond.
.Abide by the decisions of the church m8mb8rs m6eting.
-A¢knO￿ge their responsibilities as church members.
.Have their membership application accepted by the church members meeting.
as of inv8Stment by tha church:
Pastoral.
.The monthty church magazine cx)ntinu8d to be essential in k88ping communication to past and
pr8S8nÉ fri8nds.
.Home Groups pastor25 (xre ￿ntinued.
.The use of So¢i81 Media technology such as Fa￿boOk, Zootn and YouTube for virtual pastoral
g8Llerings arxl tim8s of pray8r continu8d throughout the year.
Sunday Morning Worshlp and Word.
.Sunday moming s￿ICeS continu8d to b8 broadcast live.
.Over forty different people led and pwthed during the Sunday s8rvic&8 during the year to when our
naw Pastor was appointed.
.A big Thank you to the worship t88m, singers. musicians and technicians who help to provide a
professional each Sunday
Communty and Use of Building.
.Community us8 of th8 building cxjniinued during the year.
.The Wednesday moming 'Dropin' and 'PlacE of W81cc*n8' continu￿1 to vRlcome the bcal
community for Tea. Coffee. Toast Soup, etc. And provSde food parcels to those who need them.
.The 'Crossr08ds Homeless Projecy continu8S to provide soup, sandwiches, bottled water. ilot dr5nks
and chocolate biscuit bars. at least Iwo nights of the week in BI￿ninghaM Ctiy Centre.
.With help and fiTraTrcial support from THRIVE and th8 Birmingham City Council, th8 church Continued
to employ a Community Development Worker part time. Thls work k% considered vitsl in helping to
rebuild community a8 the church and its community CA)ntinue to emerge from Covid.
The Community Development Worker also continues to explore a number of different ￿ayS in which
the over 50's in ag8 may feel less isolated. Contlnulng to help them to engage wtih tsthnology in
different ways so in¢reas'ng their ability to communicate and stsy (x)nnected wth family and frignds. A
gardening group. a Knit and Natter group and Tea & Tlnternet, continue to thrive.
Prayerlministy Team.
.The church Prayer Vin8 ministy via text m8ssaggs was regularly used to ask people to pray for a
variety of needs. This ￿ntinUed to be the mainstay of prayer activity.
.As midweek pastoral home groups meet. prayer was a major focus of them.
ChildrenNouth
Page 3

Small Heath Baptist Church
Trustees. Raport
.The church continu8S to work trj Ehe Baptist Union's 'Safe to Gro￿ and "Safa to Belong. guidelines
conceming children and young people.
Sport5 and Social
•The church crfcket team played a small number of games against other lo￿[ t8ams.
.The thurch crtcket team and men's group MOVE me6t for a Curry Evening social.
Overseas Work
.Th8 chLirch continues to Supp￿ the work of The Baptlst World Mission in general.
.The church also supports the °Buttertly Projecf in Uganda which helps local children with their
education and wellbeing.
*Many church tnembers hava aEso continued to sponsor children overseas.
Achievomants and parformance
Brief review of 2023
2023 was a signifi(xnt year in the1rf8 of th8 church in two ways:
1. 150th Anniversary of Small Heath Baptist Church11873 - 2023)
Th8 Church celebrated its 1501h Anniversary of its ￿TrtinU1ng ministy in Small H8ath. with various
planned events throughout the year:
•March - Cultural Evening
.June- Entertalnment Evenlng
•July- Servic8 & Prayer M*4ing on the Anniversary of the orlglnal decision
.July- Anniversary Evening Celebration including food
•July- Sp8rial AnnivBrsary Sunday Morning SeNice
.Septernber- Celebration Meal at Tally Ho
2.The Appointment of our n8w Pastor
After 13 months wlthout a Pastor, In November 2023 th8 Churd) Meeting appointed its 14th Pastcr to
Srnall H88th Baptlsi Church. the Rev Owen Urtah.
Pastor Owen spent his early rRonths rvsearthing many of the groups that are fijndlonlng in the
Church. There were many ministries that were well organised and running well and oth8r ar8as of the
church lrfe that n8eded some immediat8 att8ntion. November saw Pastor Owen Cfeate a strategy to
8nable the Churth to review the Govemance of the Church.
. raining was put in ptace for the Leadershlp Team to famlllarlse themselves Mnth knowledge on
Charfty Stalus, gov&mance and ffinan￿.
De￿mber saw the r84ntrodu¢tion of the Communlon Table. The Table had not been used due to
Covld and Lockdown. With thej Tabl8 back in plac8, th8 congreyation were delighted and blessed with
8 br8ad and wine servad by the Deacons.
Page 4

Small Heath Baptist Church
Trustees. Report
Plans for future perfods
Actmtles planned to achlava aims
The year started wtth a sem￿rt $8ri8s that focused for three weeks resulting In a sp8cial Consecration
SeNice. Members were asked to commit to a ￿en￿n￿daY consécration to pray for the Church.
In F8bruary will be introduced two new thdy programs. A ten-lveek Discipleship Course to t
available in person and online. Also. 8 Blble Study tr) be implemented Én February also available In
person and online.
Seve￿1 irKlividu8ls havè r8qU&Sted to be Baptised. There will be a Special Bapttsm and Membership
Servlce at oiur Easter Moming Servic&.
Pastor C*N8n continuas to pray for guidance and dlrectlon and hope that WE°"US° °TOGEfHER" (zn
take Small Heath Baptist Church to th8 next stage wh8r8 God wants us to be, that we as a Churth
have..... -MORE UNIW ......"MORE LOVF....."MORE GOD. in 2024.
The annual report was approved by the trustees of the char5ty on ..)alog12o.4nd
behalf by.
signed on its
Evette Reid
Tnjstee
Page 5

Small Heath Baptist Church
Statement of Trustees. Responsibilities
The ttustees are ￿ponSIble for preparing the trustees. r8POrt and the financial statements in
accerdan￿ with the Unite(l Klngdom Accounting Standards (United Kingdorn Generally Accepted
Accounting Practic8) and appli(xbl8 law and regulations.
Th8 law appli¢2ble to charibes requires the trust88S to prepare financial Statements for @ach financial
year which give a true and fair view of tho stata of affalrs of thè chaty and of the incoming resources
and application of resources of the chartty for that period. In preparing these financial statements, th8
trustees are required to:
select suitable accounting policies and then apply them consist8nty,
observe th8 methods arKI principles in the Charities SORP;
make judgements and estimates that are reasonable and prudant.
state whether applicable accountlng staridards have be8n followed. subject to any material
departures disclosed and 8xplain8d in th8 financial statements. and
prepare the financi81 statemerts on th8 going concern basis unless it is inappropTiate to presLime
that;he charity will conilnue In buslness.
Th6 trustees are responsible for keeping proper accounting refX)rds th8t disdose with r8asonab18
accuracy at any time th8 financtal position of the eharity and enable them to ensure that the finan(aal
statements comply with the Chartties Act 2011, the applI(￿ble Charities (Accounts and Reports)
Regulalions, and the provisions of th8 constrLution. The trustees are elso responsible for safeguarding
the assets of the charlty and hen￿ for taking reasonable steps for th8 pr8V8ntion and detection of
fraud and other irregularities.
Approved by the tfustees of th8 charity on23lol12o.l¥ and signed on Its behalf by.
Evette Field
Truste8
Pag8 6

Small Heath Baptist Church
Independent Examiner's Report to the trustees of Small Heath Baptist Church
I report to the trustees on my 8xamination of the accounts of Small Heath Baptist Church for the year
ended 31 December 2023.
Responsibilit185 and basls of report
As the charity trustaes of Small Heath Baptist Church you are responsible for the p￿paratIOn of the
accounts in accordance with the requir8ments of the Charities Act 2011 {'the Acf ).
I report in respect of my examination of the Small Heath Bap￿st Church's accounts carried out under
section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable
Directions given by the Charity Commlssion undor section 145(5)Ib) of the A¢t.
Independent examiner's statement
I hav8 completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me caus8 to believe trjat in any material respect:
1. accounting records were not kept in r8spect of Small Heath Baptist Church as requiréd by
section 130 of the Act,. or
2. the accounts do not accord with those records" or
3. the accounts do not comply with the accounting requirements concerning the form and content of
accounts set out In the Charities (Accounts and Reports) Regulattons 2008 other than any
requirement that the accounts give a 'true and fair view. which is not a matter considered as part
of an independent examination.
I have no concems and hav8 come across no other matters in connection with the examination to
which attentlon should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Michell8 Vinc8nt
ACCA
29 Wood Str88t
Stratford-upon-Avon
Warwickshir8
CV37 6JG
Date:...
2310112D¥..
Page 7

Small Heath Baptist Church
Statement of Financial Actsvities for the Year Ended 31 December 2023
Unrestrfctad funds
Rostrlcted
funds
Total
2023
Deslgnatgd
General
Note
Income and Endowmonts from:
Donations and18gaci&s
Ch&itablè activities
Investment income
4,890
14.845
79.564
10,695
79
37,183
121,837
25.340
79
Totsl Income
19.535
90.338
37.183
147,058
Expenditur8 on.
CharÈiable activibes
22.772
55,727
38,312)
(116.811
Total Expendrture
22.772
55.72
38,312
(116.811)
Net {expenditure)fincome
Cross transfers between
fijnds
(3.237)
34,611
(1,129)
30.245
Net movement in funds
(3,237}
34.610
(1,128)
30,245
Reconciliation of funds
Total ftjnds brought fotward
60,832
23.252
6.988
91.072
Total funds carried forward
15
51.595
57.862
5.860
121.317
Unrestricted funds
Restrlctsd
funds
Total
2022
Designatsd
Genetal
Nots
Income and Endowments from:
Donations and legacies
Charitable activities
Investrnent income
2,000
3,895
85,880
8.899
29,304
435
117.184
13,229
Total Income
5,895
94.785
29,739
130,419
Expendiknr8 on:
ChariLabl8 actiV5tÉ8S
89219)
89219
{24,569)
(120.906
Total Expenditure
7,118
{24,569}
(120,906)
Net {￿penditUre)[lncome
Gross transfers between
funds
(1,223)
5.566
5.170
9,513
28,577
(20.655)
(7,922)
Other reGognised gains
and losses
Actuarial gains on defined
beneftt pension schemes
25.398
25,398
Page 8

Small Heath Baptist Church
Statement of Financial Activities for the Yoar Ended 31 December 2023
Unrestrictsd funds
Restricted
funds
Total
2022
Deslgnat
General
Net movement in funds
27,354
10.309
(2,752)
34.911
Reconciliation of fiinds
Totsl funds brought fowdrd
Total funds carried forward
33.478
12,943
9,740
6.988
56.161
15
60,832
23.252
91,072
All of the charitys a¢tivittes derive from conb'nuing operatlons during the above ￿ periods.
The funds breakdown for 20221s shown in not8 15.
Pag8 9

Small Heath Baptist cb.urch
(Registration number: 1136199)
Balance Sheet as at 31 December 2023
2023
2022
Note
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and tn hand
10
146,242
150.871
11
13,333
28.094
41,427
11.253
6,745
17,998
Croditors: Amounts falllng due within one year
Not currant assots
12
9.442)
14,607
31.9
3.391
Total assets1888 current liabilities
178,227
154,262
Creditors: Amounts falllng due after mre than one year
Net a8sets excluding pension Ilablllty
Pension scheme liability
Net assets including pen5Kon liability
Funds of the eharity".
Restricted funds
13
(56,854)
63,122
121.373
91.140
14
(68)
91,072
121.317
5.860
6.988
Unrestrlcted income funds
Unrestricted funds
115.457
84,0&4
Totsl funds
15
121.317
91,072
The finanaal statements on pages 8 to 24 were approved by the trustees, and authorÈsed for issue on
24coJ2G2* and signed on their b8half by.
Evette Rekl
TNst8&
Page 10

Small Heath Baptist Church
Notes to the Financial Statements forthe Year Ended 31 December2023
1 Accountlng pollcles
Statement of compliance
The financial statements hav8 b88n prepared in accordance wth the second edition of the Charities
Statement of Recommended Practice issuéd in October 2019, the Financial Reporting Standard
applicable in the United Kingdom and Republic of Irelané (FRS 102) and the Chartties Act 2011.
Basis of preparatlon
Small Heath Baptist Church meets the definition of a publlc beneftt entity under FRS 102. The
accounts (financial statements) have been prepared under the historical cost convention wth items
racognisad at Cost or transaction value unless otherwise stated in the relevant note(s) to thesé
accounts.
Golng concern
The trustees consider that there are no material uncertainties about th8 charitys ability to continue as
a going wncern.
Income and endowments
Voluntary income inGluding donations, gffts, legacles and grants that provide core funding or are of a
g8n8ral nature is recognised when the charity has entitlement to the income, it is probable that the
income will be received and the amount can be measured with sufficient reliability.
Donatlons and legacies
Donations and legacies are recognised on a receivable basis wh8n receipt is probable and the
amount can be ￿liablY measured.
Grants receivable
Grants are recognised when the charity has an enttt]ement to the funds and any conditions linked to
th8 grants have been met. Where perft)rmance conditions are attached to th8 grant and are yet to be
mat, the income is recognised as a liabilty and Included on the balanc8 sheet as deferred income to
be released.
Investment income
Dividends are recognised once the dividend has been dedared and notification has been received of
the dividend due.
Page11

Small Heath Baptlst Church
Notes to th8 Financial Statements for the Year Ended 31 December 2023
Exp8ndltur8
AEI expenditure ts recogntS8d once there is a legal or constrnc*ive obligation to that expenditure. it is
probablé setdom￿t is required and the amount can be measured reliaw. All costs are allocated to
the applicable expendtture heading that aggregate simitar costs to that ￿tagory. Where cr)sts (2nnot
be directly attributed to particular headlngs they have been allo(xt8d on a basis consistgnt wtth the
U88 of r8sour(x, with central staff costs allocated on the basis of tlme spent, and depreciation
charges allocated on the portion of the asset's use. Other support Costs are alloc£t8d bas8d on the
spread of staff costs.
Ch8rltsblo actlyitios
Charitable expendltur8 comprisas thosé ctssts incurrad by the charÉty in the delivery of Its athlties
and seNI￿S for its benefiaaries. It includes both costs that can be allocatsd dir• to such activities
and th088 costs of an indireGt nature necessary to 5UPk￿ them.
Govemance ¢osts
These Indude the costs attributable to the ch8ritrfs wmpli8nce with wnstitutional and statutory
requirements. induding audtt. strategic management and trustees's meetings and reimbutsed
expenses.
Taxation
The charity is consid8r8d to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore ti meets the definition of a charitable company for UK corporation tax puixises.
Accordingly, Iha tt4arity is potentialty exempt from tsx2tion in *spect of income or (xpttal gains
received within categori8s covered by Chapter 3 Part 11 of thè Corporation Tax Act 2010 or Sedon
256 of the Taxation of Chargeable Galns Act 1992, to the ￿Xtent that such in(x)me or gains ar8
aptdied exdusivety to charttable purp088S.
Tanglble fixed assets
Indlvldual fixed assets costlng £1000 or more are initially recorded at cost. less any subs4uent
8ccumulated depr8ciatÈon and subsequent accumulated impalmwtt losses.
Depreciation and amortlsatlon
DEpreGiation is provided on tsnglble fixed assets so as to write off the cost or valuation. 18ss any
estimated residual value, over their exp8Ct8d useful e¢xinomic life as folloNvs:
Asset class
Fixture & FtttÈngs
Freehold Property
Depreciatlon m•thod and rate
20Yo Straight line
2% Straight line
Trade debtors
are amounts due from customers for merchandise sold or servtces perfomed in the ordinary course
of business.
a￿ recognised initialty at the trar￿a￿lOn price. They are subsequently mgasured at amortisad cost
using the effective ir]terest method. less provisÈon for impalrmonL A proiision lor the impairment of is
established whe? there is objective e￿iden￿ that the will r￿t be abte to ￿l18Ct all amounts due
according to the oiiginal temis of the receivables.
Page 12

Small Heath Baptist Church
Notes to the Financial Ststernents for the Year Ended 31 December 2023
(continued)
Cash and cash èqulvalents
Cash and cash equivalents comprise cash on hand and call depostts, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and ar6 subject to an
insigr)Ificant risk of change in value.
Trade cradltors
are obligations to pay for goods or services that have been acquired in the ordinary coursé of
business from suppliers. Accounts payable are classified as current liabilÈtl8s if tha does not have an
unconditional right. 8t the end of the reporting period. to defer sett18m8nt of th8 creditor for at least
twelve months after trie reporting date. If there is an uncondttsonal right to d8fer s8tt1ement for at least
IJArelve months after the reporting date. they are present8d Ès non-current liabilities.
are recognised initially at the transaction price and subsequently measur8d at amortised cost using
the effecfive interest method.
Borrowlngs
Int8r8St-b8aring borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carrt8d at amortlS8d cost, with the difference between
the proceeds, net of transaction costs. and the amount du8 on r8d8mption being recognised as a
charge to the Statement of Financial Activities over the period of th8 r&18vant borrowing.
Interest expense is recognised on the basis of the effective inter8St m8thod and is included in interest
payable and similar Gharges.
Borrcwings are classified as current liabilities unless the chartty has an unconditional right to defer
settlement of the liability for at least bmelve months after the r8POrting date.
Fund structure
Unrestricted income funds are general funds Éhat are availab18 for usa at the trustees discretion in
furtherance of the objectives cf the charÉty.
Designated funds are unrestricted funds set aside for specrfic purposes at the discretion of the
trust88S.
Restricted income funds are those donated for use In a particular area or for spectfic purp088S, the
use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which
fixed contributions are pald into a pension fund and the charity has no legal or constructiv8 obligation
to pay further contrtbutions even rf the fund does not hold sufficient assets to pay all employees the
benefrts relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities
when they are due. If contribution payments exceed the Contribution due for service. the eX￿sS is
recognised as a prepayment.
Page 13

Small Haath Baptist Church
Notes to the Financial Statements for the Year Ended 31 December 2023
2 Incomo from donatlons and l•gaetes
Unrestricted funds
Restrlctod
funds
Total
2023
Total
2022
Deslgnated
General
Donations and
Donations from
individuals
Legacies
4,890
66,518
8.879
80.287
75,442
2,000
reclaimed
Grants, indudltpg
pital grants.
Grants from
other Gharities
13,046
1.548
14.592
15,621
26,758
37,183
26.758
24,121
4.890
79.564
121.637
117.184
3 Income from charjtable a¢tMtles
Unrestrf¢ted funds
Tolaj
2023
Total
2022
D￿ignated
Ggnoral
Fees
Hire of facilities
2.050
12,595
14.645
1.929
8,766
3,979
21.361
5.424
7.805
10,695
25,340
13.229
4 Expenditure on ¢harltable activities
Unrestricted funds
Restrfcted
funds
Total
2023
Total
2022
Deslgnated
General
Salaries
Church running
ojsts
Ministry expenses
Propety C4)sts-
Manse
Depreciation -
Manse
Mortgage interest
- Manse loan
25,833
20.192
46,025
63.879
1,686
10,334
16.504
4,650
2.141
4,901
20,331
19,885
19,705
8,112
1,365
1.365
3,611
3,352
3.352
3,359
4.7?8
4.758
3.185
Page 14

Small Heath Baptist Church
Notes to the Flnancial Statéments for the Year Ended 31 December 2023
Unrestricted lunds
Restricted
funds
Total
2023
Total
2022
Doslgnatod
G•n•ral
Office costs
Church f￿t￿reS -
depreciation
Churd) outreach
Finan￿ costs
Subscriptions
Indapdndent
Examiners fees
Interest of pension
2,790
1,950
4.740
7,753
1,277
1,277
5,008
103
3,018
2,625
75
1,850
9,128
11.753
75
1,400
1,400
1,400
495
22.772
55,727
38.312
116,811
120,905
5 Analysis of governanc8 and 8UPPOrt Costs
Governance costs
Unrestricted
funds
Total
2023
Total
2022
General
Independent examlner fees
Examlnatlon of the financial statements
1,400
1.400
1,400
1,400
1AOO
1.400
6 Trustees rnmuneratton and exp8ns8S
Durlng the year the charity made the following transactions with 1Tustses:
PhilIP Price
Philip pri￿ retsived remun8rakn.on of £6.359 (2022: £5,410) during the year.
May Gre8n
May Green received remuneratron of £19,279 (2022: £17.679) duting th8 yEar.
Costs o* £ 1,472 were reimbursed to 6 Trust￿ during the year for maint8nance and running costs
(2022 . £1,072 to 3 Trustees)
Donations made by the trustees wlthout any condÈtions attached totslled £18,013 for the year (2022 -
£18.483).
7 Staff costs
The aggregate PayToII costs were as follows:
Page 15

Small Heath Baptist Church
Notes to the Finaficial Statements for th8 Year Ended 31 December 2023
2023
2022
Staff costs during tho yaar were:
Wa￿aS and salaries
Pension costs
Other staff Costs
44.480
1,545
58.685
4,597
597
46.025
63,879
The monthly average number of persons (including senior management team) employed by the
charity during the year expres*d as full time ￿￿1valents Was as follows:
2023
No
2022
Average ern￿OYees
Contrfbutions to the employee peF]sion schetrEes for tha y88r totalled £1.545 (2022- £4.597).
No employee w￿ved emoluments cf more than £60,000 during the year
8 Independent examlner's remuneration
2023
2022
Examlnation of the financial ststements
1,400
1,400
Page 16

Small Heath Baptist Church
Notes to the Financial Statements for the Year Ended 31 Decembér 2023
g Taxatlon
Tre charity is a registered charity and is therefora exempt from t8xatlon.
10 Tanglble fixed assets
Manso
Church
Property Improvements
Church
Alann
Totsl
Cost
At l January 2023
At 31 D8C8mb8r 2023
167.590
691.352
8,387
865.329
167,590
691,352
S,387
865,329
Depreciation
At 1 January 20YJ
Charge for the year
At 31 December 2023
21.829
3.352
691,352
1,277
714.458
4.629
25,181
691.352
2.554
719,087
Net book value
At 31 D8C8mb8r 2023
142.409
3.833
146.242
At 31 D8c8mbar 2022
145,761
5.110
150,871
Th8 Land th8 Church building and 14-16 Jenklns Street are built on is owned by Canon Street Twst
and is ￿gIStered wtth HEBA.
The buildings built on that land belong to the Charity.
Page 17

Small H8ath Baptist Church
Notes to the Financial Statements for th8 Year Ended 31 December 2023
11 Debtors
2023
2022
Trade debtors
Prepayrnents
7,227
6.106
4.492
6.761
13,333
11,253
12 Creditors: amounts falllng due wlthln one year
2023
2022
Bank toar
Trdde creditors
Other texation and social security
Other cr8dttors
cruals
6,095
31
5.559
2.664
2,401
1,977
2.006
14.607
226
1.582
9.442
13 Creditors: amounts falling du8 aftar one year
2023
2022
Bank loans
63.122
The mortgage loan was suppli8d by the Bapttst Union CorporatÈon Limited ¥or completion of th8
Manse for£115,500 on 16 May 2016.
The loan 18 repayable over fifteen yEar perfod and interest is tharged at vatiable rat8 accordlng to the
Bank of EnglatKI base rate per annutn.
14 Pension and other schemes
Defined contribution ponsion schome
The tharity op8rat8s a defined contribution pension scheme. The p8nsion cost charg8 fDr the year
represents contrtbutions p8yabl8 by ihe charity lo the scheme and amounTed to £1.545 (2022 -
£4.597).
Defined benefit P8n8ion schemas
This is The Churth is an empk)yer participatlng in a pension scheme known as the Baptist Pension
Stheme 1.the Scheme°}. whith is administered by the Pension Trustee (Baptist PerTsion Trust
LiTr,itedl. The Scheme is a separate legal entity and the assets of the Scheme are held $8parately
from those of th8 Employer and the other partlcipating employe[5.
Page 18

Small Heath Baptist Church
Notes to the Flnaneial Statements for the Year Ended 31 December 2023
Multl4mploy8r plans
The Scheme 1$ consldered to be a mu!ti4mployer scheme as de￿bed in Sectlon 28 of FRS 102.
Thls is because it is not possible to attribute the Scheme's assets and liabilities to speaftc emplD5ers
and means that corrtributions are 8¢coiinted for as rf the Scheme were a defined contributton scheme.
Th8 pensions (xists th8rged to tha SOFA in the year ar8 contributions payable towards beneffts and
expenses accrued in that year, plu5 any impact of deficiency contributions (see below).
The Minister and sorne members of the church staff are eligible to join the Sch8m8. From January
2012. pension provision is being made through the Defined Conffibutlon (DC) Plan within the
Scheme. In general, members pay 8Vo of their PensionabE8 Income and employers pay 6Vo of
members, Pensionable Income into indivhlual penslon accounts, ￿1¢h are operat8d and manag8d on
behalf of the Pension Trustee by Legal and G￿eral Life Assuran￿ Society Ltmrted.
In additton. the employer pays a fvrthar 4% of Pensionable Inwme to Cover Death In Servits Benefits,
adrmiriiSttBtion costs. and an associated insurance policy which provid88 incom8 pfoLection for
Schem8 m8mb8rs tn th8 event that they are unable to work due to long4enn int2pa(aty. This income
prot8ction policy has been Insure(] by the Baptist Union of Great Britain with Unum Limit8d. M8mb8r3
of The B88ic S8Ction pay ￿lUc@d contrlbutions of 5Yo of P&islonable Income, aTKI their employers
also pay a total of 5°A. The further 4% (xjnlribution rate is reduc8d tc 3% for Employer contributions
made kn the Segregated DC Arrangement.
Beneffts in respect of service prior to 1 January 2012 are prcrrfided through the Defined Benefit (DB)
Plan withln the Soleme. During 2022 an agTreFnent was put in plac8 With an insurance company to
secure DB plan m8mb8rs p8nsion bgnefits. As a result, there is no longer a shortfall in the scheme
and deflclt contiibutiorts have redL.(￿ to £1 per month from August 2022. Hence the deficit liability Is
substantially reduced.
Page 19

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Small Heath Baptist Church
Notes to the Flnancial Statements forthe Year Ended 31 December 2023
(continued)
16 Analy$l$ of net assets between funds
Total funds
at31
December
2023
Unrestrlcted
funds
General
Restricted
funds
Tangibl8 fixed assets
Current assets
Current liabilities
Credit0ry6 over l year
Pension sch8m8 liability
Total net assets
146,242
35,568
(9,442)
{56,854)
56
146,242
41,427
{9,442)
{56,854)
(56
121,317
5,859
115,458
5.859
17 Related party transactlons
There were no related paty transactions in the y8ar.
18 Controlling interest & related charftles
The Charity is controlled by the Trust88S.
The custodian Trustee of the church is th8 Baptist Union Corporation Limited which is charity number
249635. and which is conlrolled by th8 Baptist Union Council. The church is also a member of the
Baptist Union of Great Britain. and th8 {stat8) Baptist Association. The church is in re￿Ipt of a loan
from the Baptist Building Fund as s8t out in the notes to the financial statements.
Page 24