40 Broadway Lane Bournemouth BH8 0AA Tel 01202 025252 Mob 07967 735603 steve@bicknells.net
## www.bicknells.net www.stevejbicknell.com
BOSCOMBE BAPTIST CHURCH
26 PALMERSTON ROAD BOSCOMBE BOURNEMOUTH BH1 4HS
19 October 2021
Dear ,
## **Accounts for Period ended 31/12/2020**
Please find attached final accounts for BOSCOMBE BAPTIST CHURCH for the period ended 31/12/2020 [including filleted/abbreviated accounts if appropriate].
Please review the attached carefully and if you are happy that the accounts can be approved please print out a set of each of the attached documents, obtain appropriate signatures at the foot of each Balance Sheet [and Directors Report, if relevant] and return the signed documents to this office.
Please do not hesitate to contact us if you have any queries.
Yours sincerely,
Bridget Seve
## **BOSCOMBE BAPTIST CHURCH**
**Charity No. 1138015**
## **Trustees' Report and Unaudited Accounts**
**31 December 2020**
**BOSCOMBE BAPTIST CHURCH Contents**
||Pages|
|---|---|
|Trustees' Annual Report|2 to 4|
|Independent Examiner's Report|5|
|Statement of Financial Activities|6|
|Balance Sheet|7|
|Notes to the Accounts|8 to 16|
|Detailed Statement of Financial Activities|17 to 19|
Page 1
**BOSCOMBE BAPTIST CHURCH Trustees Annual Report**
The Trustees present their report with the unaudited financial statements of the charity for the year ended 31 December 2020.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Charity No. 1138015**
## **Principal Office**
26 Palmerston Road Boscombe Bournemouth Dorset BH1 4HS
## **Trustees**
The following Trustees served during the year:
D.P. Chirnside A.N. Cottingham C.M. Ellis H.E. Humby J. Humby D.S. Kiteley
## **Trustees holding title to charity property**
The Baptist Union Corp Ltd
## **Accountants**
Bicknell Business Advisers Limited 40 Broadway Lane Bournemouth BH8 0AA
## **Bankers**
HSBC 15 High Street Christchurch BH23 1AF
## **OBJECTIVES AND ACTIVITIES**
Boscombe Baptist Church is evangelical and accepts the Holy Bible as its sole authority. It exists for the worship of Almighty God and to advance the Gospel of Jesus Christ in whatever way it can in accordance with the principles of the Baptist denomination within Boscombe, the wider area of BCP and elsewhere. The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit, in particular the specific guidance to charities for the advancement of religion, when reviewing the charity's aims and objectives and in planning future activities. All are welcome to attend the services and activities at the church; our membership comprising people from various ethnic and social backgrounds.
Page 2
## **BOSCOMBE BAPTIST CHURCH**
## **Trustees Annual Report**
Boscombe Baptist Church is an Evangelical Christian community located in BCP local authority. The increasing multi-cultural diversity of the area is represented in some of the Church Membership and in the congregation. 2020 has been a year where regular activities have been severely curtailed, with long periods when the church was shut for public worship. (March 23rd to Sept 6th and Nov 5th to December 6th)
Paul Davies and Sharon Prior continued as paid Interim Pastors until April 2020. Daniel Chirnside and his family started as Pastor on May 1st 2020, having preached with a view to coming to BBC in January 2020 and being unanimously voted by the membership to join the Church.
During 2020 various maintenance work was carried out including repair to a front brace on church, CCTV installed, guttering and outside maintenance including making the building Covid Safe.
Gas and Electricity supplies are checked by external assessors and comply with UK regulations. Fire and Third-Party Insurance are maintained to the appropriate levels. CCTV installed.
## **ACHIEVEMENTS AND PERFORMANCE**
Having only been open for 5 months this year, the work has been limited but has nevertheless progressed. Weekly services continued on line using medium of YouTube Children’s ministry restarted in October Our logo was updated to a more contemporary style. Prayer meetings continued using Zoom.
Rentals were significantly increased to support groups including AA Slimming world and GA (Gamblers Anon).
Two thanksgiving/funerals were held. Church shower facilities were used for community use for homeless. Sound system upgraded.
## **FINANCIAL REVIEW**
It is the policy of the Charity Trustees to maintain unrestricted funds, which are free reserves of the Church, at a level which takes into account variable general giving, future repair needs of the Church building and Manse, and the need to support our staff team. The Leadership Team estimate that this should be 6 months of expenditure and will seek to keep this level of funds available at all times.
The Leadership Team has powers to invest surplus Church funds at their absolute discretion. Their current policy is to invest surplus funds in 3 Baptist Union high interest accounts
The Baptist Union Corporation Ltd hold the Church, land and buildings, at the Church address shown above, in trust on behalf of the Members of the Boscombe Baptist Church as determined by the Trust Deed dated 28th March 1941.
A conservative estimate of the market value at the end of 2020 of the land and buildings of the Church and the Manse would be £500,000 and £400,000 respectively.
## **PLANS FOR FUTURE PERIODS**
At time of writing, the church is closed for public worship due to the Covid19 pandemic, with plans to reopen as soon as it is safe to do so.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Boscombe Baptist Church was registered as a charity on 15th September 2010. The registered charity number is 1138015
Page 3
## **BOSCOMBE BAPTIST CHURCH**
## **Trustees Annual Report**
New Trustees are appointed by the Church Members meeting and usually at the AGM. Members meetings take place not less than four times a year and have responsibility for the overall policy of the Church. In accordance with the Constitution, the members appoint up to twelve trustees who together with the Minister, Church Secretary and Treasurer are collectively known as the Leadership Team. The Leadership Team is responsible for the day to day running of the Church’s work and witness and the financial and legal aspects of the charity. Relevant matters may be submitted to the Church Meeting by the Leadership Team for guidance and approval or may be submitted to the Leadership Team for consideration at the next members’ meeting. Boscombe Baptist Church was registered with the Charity Commission on 15th September 2010 as Charity number 1138015. In November 2012 the Church was formally accepted into the Baptist Union which provides greater support for the church in terms of resource and experience.
## **Statement of trustees' responsibilities in relation to the financial statements**
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
D.P. Chirnside Trustee 20 October 2021
Page 4
**BOSCOMBE BAPTIST CHURCH Independent Examiners Report**
## **Independent Examiner's Report to the trustees of BOSCOMBE BAPTIST CHURCH**
I report to the trustees on my examination of the accounts of BOSCOMBE BAPTIST CHURCH for the year ended 31 December 2020 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity'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 Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:
- the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the accounts do not accord with those records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 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 concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
## Steve Bicknell FCMA
Fellow of the Chartered Institute of Management Accountants Bicknell Business Advisers Limited 40 Broadway Lane Bournemouth BH8 0AA 20 October 2021
Page 5
**BOSCOMBE BAPTIST CHURCH Statement of Financial Activities**
## **for the year ended 31 December 2020**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
3
Charitable activities
4
Other trading activities
5
Investments
6
Other
7
**Total**
**Expenditure on:**
Raising funds
8
Charitable activities
9
Other
11
**Total**
Net gains on investments
**Net (expenditure)/income**
12
Transfers between funds
**Net (expenditure)/income**
**before other gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2020**
**£**
31,753
311
5,527
989
135|**Restricted**
**funds**
**2020**
**£**
-
1,020
-
-
-|**Total funds**
**2020**
**£**
31,753
1,331
5,527
989
135|**Total funds**
**2019**
**£**
23,887
1,541
7,244
112
532,313|
|---|---|---|---|---|
||38,715
931
2,598
54,543|1,020
-
565
-|39,735
931
3,163
54,543|565,097
1,340
1,872
457,388|
||58,072
-|565
-|58,637
-|460,600
-|
||(19,357)
-|455
-|(18,902)
-|104,497
-|
||(19,357)|455|(18,902)|104,497|
||(19,357)
141,299|455
747|(18,902)
142,046|104,497
37,549|
||121,942|1,202|123,144|142,046|
Page 6
**BOSCOMBE BAPTIST CHURCH Balance Sheet**
## **at 31 December 2020**
|**Charity No. 1138015**
**Current assets**
Cash at bank and in hand
**Net current assets**
**Total assets less current liabilities**
**Net assets excluding pension asset or liability**
**Total net assets**
**The funds of the charity**
**Restricted funds**
15
Restricted income funds
**Unrestricted funds**
15
General funds
Designated funds
**Reserves**
15
**Total funds**|**2020**
**£**
123,144
123,144
123,144
123,144
123,144
123,144
1,202
1,202
15,225
106,717
121,942
123,144|**2019**
**£**
142,046|
|---|---|---|
|||142,046|
|||142,046
142,046|
|||142,046|
|||142,046|
|||747|
|||747
18,158
123,141|
|||141,299|
|||142,046|
Approved by the trustees on 20 October 2021
And signed on their behalf by:
D.P. Chirnside Trustee 20 October 2021
Page 7
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## **for the year ended 31 December 2020**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
- Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
- Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
- Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
## **Income**
- Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
- Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
- Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 8
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## **Expenditure**
- Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
- Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Freehold investment property**
Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.
## **Stocks**
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 9
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## **Research and development**
Expenditure on research and development is written off in the year in which it is incurred.
## **Foreign currencies**
Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.
All exchange differences are are taken into account in arriving at net income/expenditure.
## **Leased assets**
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
## **Pension costs**
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
## **Receipt of donated goods, facilities and services**
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 10
**BOSCOMBE BAPTIST CHURCH**
**Notes to the Accounts**
|**BOSCOMBE BAPTIST CHURCH**
**Notes to the Accounts**||||
|---|---|---|---|
|2
**Statement of Financial Activities - prior year**
**Income and endowments from:**
Donations and legacies
Charitable activities
Other trading activities
Investments
Other
**Total**
**Expenditure on:**
Raising funds
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
**Total funds carried forward**
3
**Income from donations and legacies**
Offerings
Donations
Legicies|**Unrestricted**
**funds**
**2019**
**£**
23,887
-
7,244
112
123,141
154,384
26,507
997
22,329
49,833
104,551
104,551
104,551
104,551
**Unrestricted**
**£**
21,445
558
9,750
31,753|**Restricted**
**funds**
**2019**
**£**
-
1,541
-
-
-
1,541
-
875
720
1,595
(54)
(54)
(54)
(54)
**Total**
**2020**
**£**
21,445
558
9,750
31,753|**Total funds**
**2019**
**£**
23,887
1,541
7,244
112
123,141|
||||155,925
26,507
1,872
23,049|
||||51,428|
||||104,497|
||||104,497|
||||104,497|
||||104,497|
||||**Total**
**2019**
**£**
15,968
7,919
-|
||||23,887|
Legacy of £9750 received from the estate of Margaret Morris. Use of funds were unresticted by the donor. The Leadership Team decided to use funds for various improvement and capital projects including the purchase of an electric piano.
Page 11
**BOSCOMBE BAPTIST CHURCH**
## **Notes to the Accounts**
## 4 **Income from charitable activities**
|Mission
Other Gifts
Fees
Event Tickets
5
**Income from other trading activities**
Rental Income
6
**Income from investments**
Interest Received - BU
Deposit Accounts
7
**Other income**
Other
sale of assets
8
**Expenditure on raising funds**
_Costs of generating voluntary_
_income_
Offerings|**Unrestricted**
**£**
0
-
220
91
311|**Restricted**
**£**
920
100
-
-
1,020
**Unrestricted**
**£**
5,527
5,527
**Unrestricted**
**£**
989
989
**Unrestricted**
**£**
135
-
-
135|**Total**
**2020**
**£**
920
100
220
91
1,331
**Total**
**2020**
**£**
5,527
5,527
**Total**
**2020**
**£**
989
989
**Total**
**2020**
**£**
135
-
-
135|**Total**
**2019**
**£**
-
1,541
-
-|
|---|---|---|---|---|
|||||1,541|
|||||**Total**
**2019**
**£**
7,244|
|||||7,244|
|||||**Total**
**2019**
**£**
112|
|||||112|
|||||**Total**
**2019**
**£**
-
313
532,000|
|||||532,313|
||||||
|||**Unrestricted**
**£**
931
931|**Total**
**2020**
**£**
931
931|**Total**
**2019**
**£**
1,340|
|||||1,340|
Page 12
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## 9 **Expenditure on charitable activities**
|**Unrestricted**
**Restricted**
**Total**
**2020**
**£**
**£**
**£**
_Expenditure on charitable_
_activities_
Mission
2,549
465
3,014
Other Gifts
49
100
149
_Governance costs_
2,598
565
3,163
10 **Mission Giving**
**Unrestricted**
**Restricted**
**Total**
**2020**
**£**
**£**
**£**
Compassion Children Sponsored
(3 children in 2019 reduced to 2 during
2020)
Arab World Miniries0100
Beruit Emergency Appeal3503500
Open Doors3333330
Samaritan's Purse76241000
Send a Cow2002000
Sleepsafe47601070
Storehouse (Faithworks)1501252750
Tearfund2402400
Trussell Trust1251250
BH11301300
Charitable Activities0875
254946530141872
678
1
679
_(3 children in 2019, reduced to 2 during 2020 when one child left the scheme)_
Compassion UK
475
475
Arab World Ministries
-
Beruit Emergency Appeal
350
350
Open Doors
333
333
Samaritan's Purse
76
24
100
Send a Cow
200
200
Sleepsafe
47
60
107
Storehouse (Faithworks)
150
125
275
Tearfund
240
240
The Trussell Trust
125
125
BH1
130
130
Charitable Activities
-
2,549
465
3,014|**Total**
**2019**
**£**
1,872
-|
|---|---|
||1,872|
||**Total**
**2019**
**£**
897
100
875|
||1,872|
Page 13
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## 11 **Other expenditure**
|11|**Other expenditure**||||
|---|---|---|---|---|
|||**Unrestricted**|**Total**|**Total**|
||||**2020**|**2019**|
|||**£**|**£**|**£**|
||Website Design|925|925|-|
||Covid Supplies|683|683|-|
||Employee costs|26,118|26,118|25,167|
||Motor and travel costs|415|415|630|
||Premises costs|15,392|15,392|18,821|
||Amortisation, depreciation,||||
||impairment, profit/loss on|-|-|409,172|
||disposal of fixed assets||||
||General administrative costs|8,880|8,880|3,598|
||Legal and professional costs|2,130|2,130|-|
|||54,543|54,543|457,388|
|12|**Net (expenditure)/income before transfers**||||
|||**2020**||**2019**|
||This is stated after charging:|**£**||**£**|
||Independent Examiner's fee|200||-|
|13|**Trustee remuneration and expenses**||||
|||**2020**||**2019**|
|||**Number**||**Number**|
||Number of trustees paid expenses|1||-|
||The nature of the reimbursed expenses|Mileage Allowance, proportion of Manse utilities||(as per|
|||contractual agreement) and other applicable purchases|||
|||made on behalf of BBC|||
|14|**Staff costs**||||
||Salaries and wages|24,582||24,815|
||Pension costs|1,413||352|
|||25,995||25,167|
||No employee received emoluments in excess|of £60,000.|||
||The average monthly number of full time equivalent employees during the year was as follows:||||
|||**2020**||**2019**|
|||**Number**||**Number**|
||Minister|1||-|
|||1||-|
||Pension contributions are made to a NEST pension scheme.||||
Page 14
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## 15 **Movement in funds**
|**At 1 January**
**2020**
**Restricted funds:**
**Restricted income funds:**
Mission
81
Other
666
_Total_
747
**Unrestricted funds:**
**General funds**
18,158
**Designated funds:**
Residual funds from Manse
Sale/Purchase
123,141
_Total_
123,141
**Revaluation Reserves:**
**Total funds**
142,046
Purposes and restrictions in relation to the funds:|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
920
100
1,020
37,726
989
989
39,735|**Resources**
**expended**
**£**
(465)
(100)
(565)
(40,659)
(17,413)
(17,413)
(58,637)|**At 31**
**December**
**2020**
**£**
536
666|
|---|---|---|---|
||||1,202|
||||15,225
106,717|
||||106,717|
|||||
||||123,144|
|||||
|Restricted funds:||||
|Mission
Collections for charities||||
|Other
Other non-charity collections||||
|Designated funds:||||
|Residual funds from Manse
Sale/Purchase
To pay for a minister (2020-2023)||||
## 16 **Analysis of net assets between funds**
|Net current assets|**Unrestricted**
**funds**
**£**
121,942
121,942|**Restricted**
**funds**
**£**
1,202
1,202|**Total**
**£**
123,144|
|---|---|---|---|
||||123,144|
Page 15
**BOSCOMBE BAPTIST CHURCH Notes to the Accounts**
## 17 **Reconciliation of net debt**
|17 **Reconciliation of net debt**||||
|---|---|---|---|
|Cash and cash equivalents
Net debt|**At 1 January**
**2020**
**£**|**Cash flows**
**£**|**At 31**
**December**
**2020**
**£**|
||142,046|(18,902)|123,144|
||142,046
142,046|(18,902)
(18,902)|123,144|
||||123,144|
|||||
|18 **Commitments**
**_Operating lease commitments_**
Annual commitments under non-cancellable operating leases are as follows:
**2020**
**2020**
**Land and**
**buildings**
**Other**
**£**
**£**
Operating leases with expiry date:
**_Pension commitments_**
**2020**
**£**
The pension cost charge to the charity
amounted to:
1,413
19 **Related party disclosures**
_Name of related party_
Hannah Coltman
_Description of relationship_
_between the parties_
Daughter of Helen Humby (Trustee
/Secretary)
_Description of transaction_
_and general amounts_
_involved_
Paid to do cleaning||**2019**
**Land and**
**buildings**
**£**|**2019**
**Other**
**£**
**2019**
**£**
352|
|||||
Page 16
**BOSCOMBE BAPTIST CHURCH Detailed Statement of Financial Activities**
## **for the year ended 31 December 2020**
|**Income and endowments from:**
Donations and legacies
Offerings
Donations
Legicies
Charitable activities
Mission
Other Gifts
Fees
Event Tickets
Other trading activities
Rental Income
Investments
Interest Received - BU Deposit
Accounts
Other
Other
sale of assets
**Total income and endowments**
**Expenditure on:**
Costs of generating donations and
legacies
Offerings
**Total of expenditure on raising**
**funds**
Charitable activities
Mission
Other Gifts
**Total of expenditure on charitable**
**activities**|**Unrestricted**
**funds**
**2020**
**£**
21,445
558
9,750
31,753
0
-
220
91
311
5,527
5,527
989
989
135
-
-
135
38,715
931
931
931
2,549
49
2,598
2,598|**Restricted**
**funds**
**2020**
**£**
-
-
-
-
920
100
-
-
1,020
-
-
-
-
-
-
-
-
1,020
-
-
-
465
100
565
565|**Total funds**
**2020**
**£**
21,445
558
9,750
31,753
920
100
220
91
1,331
5,527
5,527
989
989
135
-
-
135
39,735
931
931
931
3,014
149
3,163
3,163|**Total funds**
**2019**
**£**
15,968
7,919
-|
|---|---|---|---|---|
|||||23,887|
|||||-
1,541
-
-|
|||||1,541|
|||||7,244|
|||||7,244|
|||||112|
|||||112|
|||||-
313
532,000|
|||||532,313|
|||||565,097
1,340|
|||||1,340|
|||||1,340
1,872
-|
|||||1,872|
|||||1,872|
Page 17
## **BOSCOMBE BAPTIST CHURCH**
## **Detailed Statement of Financial Activities**
|Other expenditure
Website Design
Covid Supplies
Employee costs
Salaries/wages
Pension costs
Temporary staff
Motor and travel costs
Travel and subsistence
Business mileage costs
reimbursed
Premises costs
Rates
Light, heat and power
Premises cleaning
Premises insurances
Premises repairs and
maintenance
Other premises costs
General administrative costs,
including depreciation and
amortisation
Loss on disposal of tangible fixed
assets
Equipment expensed
Equipment repairs and
maintenance
Information and publications
Postage and couriers
Software, IT support and related
costs
Stationery and printing
Subscriptions
Sundry expenses
Telephone, fax and broadband
Legal and professional costs
Audit/Independent examination
fees
Accountancy and bookkeeping
**Total of expenditure of other costs**|925
683
1,608
24,582
1,413
123
26,118
16
399
415
1,387
3,718
1,375
2,128
3,957
2,827
15,392
-
2,574
2,523
-
36
60
1,475
684
828
700
8,880
175
1,955
2,130
54,543|-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|925
683
1,608
24,582
1,413
123
26,118
16
399
415
1,387
3,718
1,375
2,128
3,957
2,827
15,392
-
2,574
2,523
-
36
60
1,475
684
828
700
8,880
175
1,955
2,130
54,543|-
-|
|---|---|---|---|---|
|||||-|
|||||24,815
352
-|
|||||25,167|
|||||630
-|
|||||630|
|||||991
12,336
510
2,749
2,235
-|
|||||18,821|
|||||409,172
-
-
542
-
-
2,850
-
206
-|
|||||412,770|
|||||-
-|
|||||-|
||||||
|||||457,388|
Page 18
**BOSCOMBE BAPTIST CHURCH Detailed Statement of Financial Activities**
|**BOSCOMBE BAPTIST CHURCH**
**Detailed Statement of Financial Activities**|||||
|---|---|---|---|---|
|**Total expenditure**
Net gains on investments
**Net (expenditure)/income**
**Net (expenditure)/income before**
**other gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|58,072
-
(19,357)
(19,357)
-
(19,357)
141,299
121,942|565
-
455
455
-
455
747
1,202|58,637
-
(18,902)
(18,902)
-
(18,902)
142,046
123,144|460,600
-|
|||||104,497|
|||||104,497
-|
|||||104,497|
|||||37,549|
|||||142,046|
Page 19