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2020-12-31-accounts

Bluntisham Baptist Church

Trustees Annual Report and Accounts for the year ended 31 December 2020

Trustees Annual Report

Reference and Administrative Information

Church Address

Bluntisham Baptist Church High Street Bluntisham Huntingdon Cambridgeshire PE28 3LD

Charity Registration Number

1136939

Trustees who served during the year

Rev Tim Williamson Wayne Carlson Anita Catterick Claire Everett Janet Harris John Holmes Catrin Horrex Katy Horrocks Malcolm Lee Philip Taylor Peter Thatcher

Structure, Governance and Management

The Church is governed by the Constitution which was adopted on 19[th] June 2010. The Constitution can be downloaded from the Church’s website www.bluntishambaptist.org

The Charity Trustees are responsible for the governance of the Church. The Charity Trustees are the Minister and Deacons. The Deacons, who must themselves be Church members, are nominated and appointed by the Church members and must receive the support of at least two-thirds of the voting members at the relevant general meeting. The Deacons are appointed for an initial three year term with the opportunity to be nominated for reappointment at the end of each three year term.

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Objectives and Activities

The Church’s mission is ‘To share the love of Jesus with everyone’.

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

In fulfilling its principal purpose, the Church will engage in a range of activities either on its own or with others that will vary from time to time. The activities include:

Notwithstanding the appointment of persons to accept responsibility for any of the activities, all individuals, organisations, groups, and committees operating within the life of the Church, and their leaders, are accountable to the Charity Trustees and also through any specific direction of the Church Members’ Meeting.

Achievements and Performance

The activities of the Church were significantly affected by Covid-19.

The church buildings were closed in March 2020, but the church continued to remain very active.

Due to the gifts and commitment of our Church members, we were able to continue holding weekly Sunday worship, primarily by pre-recording services using zoom, and then uploading them to the Church website. For those who were unable to access services in this way, DVD’s, CD’s and written copies of the text of each service were delivered to them. Appropriate resources were made available for our children and young people.

Monthly prayer meetings continued to be held, again using zoom, and homegroups continued to offer support and encouragement to each other in innovative ways.

Our youth team, led by our part-time youth worker, continued to engage with young people both on Sundays and during the week.

Regular leadership team meetings were held via zoom and, in December, a physically held Church meeting approved the principle of holding future church meetings via zoom. The first such Church meeting was held in December.

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The Beacon Money Advice Centre continued to provide vital support to people in our community who were faced with debt problems, working alongside the Bridge Church in St Ives.

The ‘Open the Book’ team worked creatively to enable them to continue to provide videos and resources for use in assemblies in local primary schools.

A number of our members continued to preach and help lead worship at churches in the local area.

One Church member continued to serve the wider Baptist community through the Eastern Baptist Association and the Cambridgeshire Baptist Missionary Fellowship.

We continued to support our Church partners in Chad and North Africa while maintaining contact with our mission links in Russia, Armenia, Ukraine and Albania. It was not feasible for mission trips due to the pandemic however remote communications were still possible. The delivery of clothes and bicycles to Armenian Ministries was ongoing throughout the year plus a small team helped load two large containers prior to shipping. Tools with a Mission (TWAM) deliveries were suspended over this period. It was a challenging year, however, mission continued to develop and our partners were very appreciative of our support.

Next Steps Building Project

During the year we continued to make progress with our plans to refurbish and re-order the main church building to achieve our vision for:

An attractive, God-centred church building that it is primarily a place of worship – an inviting place to meet with God and with each other.

A building that is accessible to everyone and is welcoming, warm, comfortable and safe. The building to be updated to modern standards and be equipped for the future, while remaining sympathetic to its history.

All necessary permissions have been obtained and a loan from the Baptist Union Corporation has been granted to help fund the whole project.

The project has now been divided into two phases. Phase One relates to the rear rooms to the church. Phase Two relates to the main worship area.

In December, contractors were invited to tender for Phase One. A contractor was appointed in January 2021 to start work in April 2021. Contractors will be invited to tender for Phase Two in March 2021 and we hope to begin work in Summer 2021.

We hope to complete the work in Autumn 2021.

Financial Review

Despite the reduction in income due to the closure of the church buildings in March, the generosity of the Church’s congregation in their giving, together with the reduction in certain expenses due to closure, meant that the Church was able to record a surplus for the year. This surplus will help the Church to meet its commitments to maintain the church building and the manse in the next few years and to support our ministry activities when we are allowed to open our buildings and physically meet together.

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Reserves Policy

The Church aims to maintain cash reserves equal to approximately three months’ total annual expenditure as a matter of general financial prudence. Additional reserves are currently being held to meet known future commitments, in particular the costs associated with maintaining and developing the church building.

Approval by the Trustees

This report was approved by the Trustees on 2[nd] March 2021.

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Independent Examiner's Report to the Trustees of Bluntisham Baptist Church on the accounts for the year ended 31 December 2020

Respective responsibilities of Trustees and Examiner

The Church’s Trustees are responsible for the preparation of the accounts. The church’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 statement

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 church 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 from the trustees 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 material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Signed:

Date:

Name:

Address:

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Financial Statements for the Year Ended 31 December 2020

General Fund Receipts and Payments Account

Receipts
Note
Regular offerings
Income tax recovered on gifts
Donations and other income
2
Rents and contributions for use of premises
Interest
Raised for specific causes
3
Total receipts
Payments
Ministry
4
Mission
5
Upkeep of church premises
6
Administration
7
Amounts passed to other causes
Total payments
Net receipts for the year
General Fund at 1 January
Held for Next Steps Building Fund at 1 January

Transfers to Next Steps Building Fund
General Fund at 31 December
2020
£
63,192
14,492
10,338
1,949
920
2,308
93,199
44,174
6,855
11,672
10,404
935
74,040
19,159
91,368
30,100
(65,100)
75,527
2019
£
63,270
13,971
7,307
4,141
2,191
3,379
94,259
44,459
9,178
17,629
10,687
869
82,822
11,437
79,931
0
0
91,368

Next Steps Building Fund Receipts and Payments Account

Receipts
Regular offerings
Pledged donations
Donations
Income tax recovered on gifts
Fundraising and other income
Total receipts
Payments
Professional fees
Loan repayments EBA
Other payments
Total payments
Net receipts for the year
Building Fund at 1 January
Transfers from General Fund
Building Fund at 31 December
2020
£
26,624
26,000
20,908
13,506
1,290
88,328
41,606
1,000
220
42,826
45,502
82,651
65,100
193,253
2019
£
18,669
34,850
5,817
10,335
5,924
75,595
23,002
3,000
347
26,349
49,246
30,942
2,463
82,651

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Youth Worker Fund Receipts and Payments Account

2020
£
Regular offerings and recovered income tax
2,712
Youth worker salary and expenses
(10,044)

Net (payments) for the year
(7,332)
Youth Worker Fund at 1 January
13,161
Youth Worker Fund at 31 December
5,829
Support Fund Receipts and Payments Account
2020
£
Receipts
1,011
Payments
(0)

Net receipts/(payments) for the year
1,011
Support Fund at 1 January
933
Support Fund at 31 December
1,944
2019
£
3,570
(10,062)
(6,492)
19,653
13,161
2019
£
46
(50)
(4)
937
933
Ladies Fellowship Receipts and Payments Account

2020
£
Receipts
50
Payments
(180)
Net (payments)/receipts for the year
(130)
Ladies Fellowship Fund at 1 January
730
Ladies Fellowship Fund at 31 December
600
Little Fishes Receipts and Payments Account
2020
£
Receipts
0
Payments
(217)
Net (payments)/receipts for the year
(217)
Little Fishes Fund at 1 January
433
Little Fishes Fund at 31 December
216
2019
£
930
(535)
395
335
730
2019
£
786
(353)
433
0
433
Special Donations Fund Receipts and Payments Account
2020
£
Net receipts for the year
0
Special Donations Fund at 1 January
2,500
Special Donations Fund at 31 December
2,500
2019
£
0
2,500
2,500

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Statement of Assets and Liabilities at 31 December 2020

Assets
Note
Cash and bank balances
BUC 7 Day Notice Account
Cambridge and Counties Bank Deposit Account
CAF Bank Current Account
CAF Bank 60 Day Notice Account
Santander Current Account
Santander Deposit Account
BUC 3 Month Notice Account
Cash
Total
2020
£
74,944
62,026
60,653
57,656
17,586
5,487
1,299
218
279,869
2019
£
45,263
61,332
14,913
22,475
42,287
4,912
30,690
4
221,876
Representing balances in these funds:

General Fund
75,527 121,468
Next Steps Building Fund 193,253 82,651

Youth Worker Fund
5,829 13,161
Support Fund 1,944 933

Ladies Fellowship Fund
600 730

Little Fishes Fund
216 433
Special Donations Fund 2,500 2,500

Total
279,869 221,876
Assets held for church’s own use
8
Liabilities
EBA Loan
Pension scheme
9
3,337,910
0
20,325
3,281,951
1,000
23,604

The Receipts and Payments Accounts and Statements of Assets and Liabilities set out on pages 6 to 8, together with the Notes to the Accounts on pages 9 to 11, were approved by the Deacons on 9[th] February 2021.

Signed

Deacon for Finance

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Notes to the Accounts

1. Basis of preparation of the accounts

These accounts have been prepared on a receipts and payments basis in accordance with Section 133 Charities Act 2011.

2. Donations and other income
Donations
Funeral and memorial fees
Government grant (Furlough Scheme)
Other
3. Raised for specific causes
BMS World Mission
Home Mission
Other causes
4. Ministry
Minister’s stipend and national insurance
Pension contributions
Manse costs
Resources
Minister’s travel expenses
Ministers’ conference
Visiting preachers
2020
£
8,292
1,495
531
20
10,338
2020
£
1,099
951
258
2,308
2020
£
25,520
9,527
6,735
1,529
583
180
100
44,174
2019
£
6,745
520
0
42
7,307
2019
£
984
1,020
1,375
3,379
2019
£
25,173
10,085
5,207
1,700
1,665
0
629
44,459

The Minister acts as one of the church trustees and receives remuneration and other benefits in respect of his services as Minister, including the provision of manse accommodation owned by the church.

5. Mission
Home Mission
BMS World Mission
Youth work
Home groups
Sunday school
Other
2020
£
4,350
1,150
610
423
317
5
6,855
2019
£
4,400
1,280
2,880
310
240
68
9,178

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6. Upkeep of church premises
Gas and electric
Insurance
Cleaner
Repairs and maintenance
Telephone
Equipment
Fire protection
Water rates
7. Administration
Administrator
Training courses
Licences
Subscriptions
Miscellaneous
Printing and stationery
Bank charges
Publicity
2020
£
3,987
3,243
1,208
899
786
641
623
285
11,672
2020
£
6,941
796
795
734
503
443
109
83
10,404
2019
£
4,073
3,254
1,726
1,148
701
5,737
697
293
17,629
2019
£
6,798
793
769
763
627
814
91
32
10,687

8. Assets held for the church’s own use

The church is the beneficial owner (subject to the relevant trusts) of the following assets, the legal title to which is held by the church’s custodian trustee (the Baptist Union Corporation Ltd):

The church also owns fixtures, furniture and equipment with an insured value of £129,414.

9. Pension scheme liabilities

The Church is a participating employer in the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the

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main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than 31 December 2022.

Under the Schedule of Contributions, the church makes a monthly payment in respect of the DB scheme deficit which will increase in line with increases in Minimum Pensionable Income. The church’s current monthly payment in respect of the deficit is £307.95. The Schedule of Contributions foresees these contributions continuing until June 2026. The pension scheme liability shown in the Statement of Assets and Liabilities is calculated as the current rate per month multiplied by the number of months remaining in the current Schedule of Contributions, which amounted to £20,325 as at 31 December 2020.

The Church has been advised that the estimated cost for the church to buyout their Pension Scheme liabilities at 31 December 2020 was £75,400.

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