2021-12-31-accounts

Broadway Baptist Church, Chesham ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED

31 DECEMBER 2021

Reference and Administrative Details

Registered Address

78 The Broadway, Chesham, Bucks, HP5 1EG

Charity Registration Number: 1139508

Trustees

The Revd L Webber (Minister) Mrs M Dendy (from May 2021) Mr S Dix (Treasurer) (from May 2021) Mrs A Dwight (Secretary until May 2021) Mr D Frith Mrs L Roberts (Treasurer) (until May 2021) Mr G Green Mr N Green Ms S Lumby Mrs R Ridout (Secretary) (from May 2021) Mrs E VandenBrekel (until May 2021)

Property Trustees

Baptist Union Corporation Limited, Baptist House, 129 Broadway, Didcot, Oxfordshire, OX11 8RT

Bankers

HSBC Bank plc, 92 Sycamore Road, Amersham, HP6 5EW

Independent Examiner

Mrs J Dziegiel MA 239 Chartridge Lane Chesham Bucks HP5 2SF

Annual Report for 2021

The Trustees present their Annual Report and Financial Statements for 2021

Charitable Objectives

The Charity is governed by a constitution which states that “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.”

Structure, Governance, Management

The Charity is governed in accordance with a Constitution dated 11[th] March 2010, supplemented by approved relevant notes, a copy of which is avaialble to all members of the charity.

Members are admitted in accordance with the provisions of the Constitution by vote of the Church Meeting on the basis of their profession of Christian faith, either by Believers’ Baptism or on the basis of their public profession of faith in Jesus Christ. Our list of members is reviewed as part of our three yearly Constitutional review schedule.

Members are encouraged to assist the work of the church by volunteering to help in the various organisations of the church.

In accordance with the Constitution, the members appoint up to nine Deacons, who together with the Minister are collectively known as the Diaconate and are the Charity’s Trustees. Two of the Deacons are appointed to be Treasurer and Secretary. The Diaconate is responsible for the day to day running of the church’s work and witness, and the financial and legal aspects of the Charity. The Diaconate meets monthly. During 2021 due to Covid -19 restrictions these meetings took place via Zoom from January-April.

Relevant matters may be submitted to the Church Meeting by the Trustees for guidance, or may be raised by members in the Church Meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

A meeting of the Church members is held about 4 times per year and has responsibility for the overall policy of the church. One of the meetings incorporates the constitutional annual Church Members Meeting to receive the annual accounts and report, to appoint an Independent Examiner, to elect deacons, and to consider other appropriate matters.

During 2021 due to Covid – 19 restrictions these meetings took place via Zoom (using our agreed protocol for church meetings by Zoom) from January – May. The election of new deacons took place by an agreed process of postal and email votes.

A special Church Meeting was held in March via Zoom to authorise a change in the Constitution (15.7) regarding the qualification for being a deacon.

A further special church meeting was called in September to authorise the sale of the church flat.

Objectives and Activities (and provision of Public Benefit)

In order to achieve the principal objective which is set out above, the Church provides a variety of activities both to its membership and to the public community. The aim is to show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.

Central to the work and witness of the Church is the provision of regular public services of Christian worship which take place each Sunday at 10.30am with teaching from these services made publicly available via our website. Provision for children (SMKC) on Sunday mornings during the service restarted in October and is available for all services apart from when an All-Age service is held. Communion Services are held on the third Sunday morning of each month. During Covid – 19 restrictions these services took place via Zoom from January- May. All services are advertised on the website. From May-August these services were avaialble both in person and via Zoom, from then on, in person only.

The Church seeks to be a friendly and welcoming community and anybody is free to attend any of these services.

The Church runs a series of small groups for the growth of faith and discipleship. During Covid – 19 restrictions these took place via Zoom.

During the week the Church is responsible for;

• Bumps and Babies: a new mum’s and babies’ group which resumed meeting* in April in the Church premises on Tuesday mornings.

• Coffee Pot: a coffee drop-in morning which resumed opening* in May in the Church premises on Wednesday mornings, and from October, on Fridays as well.

• Chipmunks: a toddler group which resumed meeting* in June in the Church premises on Thursday mornings.

*Resumed following Covid – 19 restrictions being eased and all relevant and agreed Risk Assessments in place.

These groups have the purpose of building links with and supporting the community as well as demonstrating the love of Jesus Christ.

It is with a measure of regret that we note the closure of the Boys and Girls Brigades that have been run from the Church premises on Friday evenings since 1947 for the boys, and 1975 for the girls. Meetings had taken place via Zoom during the time of Covid - 19 restrictions but due to a lack of available volunteer help there was not sufficient leader numbers to sustain the running of the Brigades moving forward.

The Church is pleased to be able to make its facilities available for school group visits and for hire by other local and national charitable organisations for events, including musical concerts, drama, the University of the Third Age, etc, all of which make good use of the Church’s facilities, which include the largest auditorium in the town.

During the year the Church has continued to support, with other members of Churches Together for Chesham, a Food Bank that is part of the Trussell Trust and aims to provide food to be supplied to families in emergency need.

The church has also continued in its involvement and support for the Community Fridge Project. This project runs from the church backyard and works to reduce food waste and provide free food for the community. The project has continued throughout 2021 with

greatly increased numbers using this facility during and following the months of the pandemic as its economic consequences took effect.

The Church continues to operate systems to ensure that all people working with children and adults at risk are appropriately vetted with regard to the DBS.

The church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public, even during the pandemic, though to a smaller extent than it would wish. The church hopes that as the threat of any further restrictions lessen throughout 2022 the church will be able to resume serving both its congregation and the wider population of Chesham.

Achievements and Performance

The Church does not measure the success of its programmes only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure. 2021 has been a difficult year in which due to ever changing Covid restrictions the church has had to accommodate different ways of remaining connected with members and the wider community.

In 2021 one of our members died and there was one new member added so at 31[st] December 2021 the membership stood at 87.

Our aim and vision remain unchanged. We aim to continue to make connections with our community and to open the church buildings up more regularly for the community. To this end even in a year of ever-changing restrictions we have managed to restart our muchneeded community groups in the Church that cater specifically for families (Bumps and Babies, Chipmunks) and also the wider community (Coffee Pot). We have also managed to welcome the majority of our regular congregation and some new faces, back to inperson worship services on a Sunday. This involved holding special services for Harvest (which included a community meal), Remembrance Day (which involved serving drinks to the community from outside the church building), and family Christingle and Christmas services which have been well received.

Our plans to make alterations to the front of the church building have progressed. Our appointed architect continues to work with us to develop our plans. These will make the front of the building more welcoming and accessible, enabling a far greater use of the whole building to the benefit of the local community. The changes include a ramp for disabled access to the church and the provision of toilets for the front area of the church.

The Church has also been successful in selling the Rose Court flat.

Financial Review

The Church continues to raise the funds which it needs to carry on its activities from within its own membership. No public appeal was made for funds during the year.

Income received in 2021 was £432,196 (2020 £139,641) which was £317,196 over the budget figure of £115,000. However, £207,750 related to the sale of the Rose Court flat, £103,665 of this was restricted donations to our Building Fund, £14,575 was transferred to the designated Building Fund, another £713 to other restricted and designated funds outside of our budget and a bank charges refund of £9,362.There were also amounts refunded after the sale of the Rose Court flat totalling £496. Income for our budgeted expenditure was therefore £95,635, £19,365 below budget.

This is a sizeable shortfall. Although the regular monthly giving via Standing Order continued, money was lost from premises rental, cash from weekly collections and income from the various activities that stopped during the beginning of 2021 like Coffee Pot and Open Door. Income has begun again from these sources as various activities restarted during the second half of the year.

Expenditure during the year totalled £126,210 (2020 £103,803) which was £11,210 over budget. However, £36,808 of this expenditure was from various restricted and designated funds so that the budgeted expenditure was £89,402.

The shortfall was mainly due to having our youth worker post vacant for the whole year, a saving of about £30,000 and lower premises costs.

The balance of income and expenditure of non-restricted/designated transactions was an underspend of £6,233.

The church still has reasonable deposits. These have grown as fund raising continues for the building project which will hopefully being in 2022, and of course due to the proceeds of the sale of the Rose Court flat. The boiler was replaced during 2021 paid from a designated fund.. Our Youth worker designated fund held £44,500 which will be used to pay for a children’s/family’s worker sometime in the future.

We continue to make grants to local, national and international Christian organisations and societies with Christian aims and other charities with objectives compatible with the Church’s own charitable purpose. Unrestricted mission payments totalled £20,220, 17.6% of our budgeted income (2020: £21,180, 15.1%).

The Church is heavily dependent on its membership working as volunteers in all aspects of the Church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the Church’s objectives. We offer our deep heartfelt thanks to all who serve in this way their service is invaluable and is very much appreciated.

The financial results for the year are set out in the accompanying financial statements.

The Trustees have established a Reserves Policy of six months of the budgeted expenditure for the following year. Our budget for 2022 has been set at £98,100, (2021: £115,000) to reflect the reality of our economic situation. Allowance in the budget for a youth/family worker has been removed. A decision was made to keep the general fund reserve (excluding designated funds) at £65,000 as the church is going through unchartered waters and a larger reserve was thought prudent as our costs will rise throughout 2022 whilst our income may not.

The church is satisfied that we have sufficient reserves at the end of the year, together with ongoing income anticipated, to enable the Church to function effectively in the coming year. General fund reserves are currently over £380,000, considerably in excess of reserves policy. In 2022 the Diaconate will discuss how the excess reserves might be used to further the objects of the Charity.

The Trustees have made an assessment of the major risks facing the Church and are satisfied that there are policies in place to minimise these risks. The four major risks are:

• The loss of income generally due to the number of members reducing and the increase in household costs which may affect giving. – managed by having a higher reserves policy in 2022

• The loss of several higher donors – managed by holding reserves

• The destruction of the church building, e g by fire – managed by insurance.

• Overspending on the planned building work.

The church is a participating employer within the Defined Benefit section of the Baptist Pension scheme and it has been making ongoing deficit payments of £302.62 monthly (rising to £312.48 monthly from January 2022) to cover the costs of past service of its employees within the scheme under a recovery plan. The church understands that if it had left the scheme at the year end, it would have to have made a one-off payment estimated to be £23,100 to meet its statutory obligations to the scheme. The church has no plan to leave the scheme and expects to continue to make payments to the scheme in line with the recovery plan

Plans for future periods

Future plans for 2022 include us continuing to fully emerge from the effects of the pandemic. This will involve us continually reflecting upon and reassessing the activities, aims and outreach of the church and how best we can serve our community. Some of our activities have not yet, and may not restart, whilst new opportunities, which have arisen because of the effects of the pandemic, could be started.

Following some initial meetings with another local church regarding the provision of regular church-based youth work it is hoped that 2022 might see us able to move forward with plans to start some regular youth activities from the church.

It is also hoped that as we move into 2022 that our plans to make alterations to the front of the church building will be brought to the church meeting so a final decision can be made as to how we move forward with them.

Finances are challenging but, with prudence, we believe the financial basis of our church remains strong.

Approved by the Diaconate of Broadway Baptist Church on 11 May 2022 and signed on their behalf by

Rev Lou Webber, Minister

May 2022

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF BROADWAY BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Broadway Baptist Church (Charity number 113950)

for the year ended 31 December 2021, which are set out on pages 7 to 12.

Responsibilities and basis of report

As the charity trustees of Broadway Baptist Church you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of Broadway Baptist 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 Commission under section 145(5)(b) of the Act.

Independent examiner’s qualified statement

I have completed my examination. I 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:

1. The accounting records were not kept in accordance with section 130 of the Act; or

2. the accounts do not accord with those records; or

However, it is possible that the accounts of the Chartridge Mission Church should be consolidated in to the accounts for Broadway Baptist Church. Although the documents pertaining to the relationship between Chartridge Mission Church and Broadway Baptist Church have been studied, there is some disparity between the documents and the relationship that exists in practice. Until this disparity is resolved, it remains unclear whether consolidation is required. For neither 2021 nor 2020 has it been possible to view either full year accounts or bank statements for Chartridge Mission Church. It is

therefore not possible this year to state what the effect of consolidation of those accounts would be to the accounts on which I am reporting.

I have no other 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.

May 2022

Mrs J Dziegiel MA 239 Chartridge Lane Chesham Buckinghamshire HP5 2SF

2020 Note Unrestricted funds Restricted funds TOTAL FUNDS Unrestricted funds Restricted funds TOTAL FUNDS £ £ £ £ £ £ Receipts 2 Voluntary donations 2a) 105,000 104,378 209,378 108,422 24,124 132,546 Other income 2b) 222,818 0 222,818 7,095 0 7,095	139,641	41,514 33,009 7,106 22,174	103,803		35,838	206,494	242,332
	24,124	0 9,039 320 994	10,353		13,771	56,608	70,379
	115,517	41,514 23,970 6,786 21,180	93,450		22,067	149,886	171,953
	Total receipts 327,818 104,378 432,196 Payments 3 Staf costs 3a) 42,124 0 42,124 Property costs 3b) 50,647 6,235 56,882 Other work of the church 3c) 6,082 189 6,271 Mission payments 3d) 20,220 713 20,933 Total payments 119,073 7,137 126,210 Net of receipts/(payments) 208,745 97,241 305,986 Cash funds at 1 J anuary 171,953 70,379 242,332 Cash funds at 31 December 380,698 167,620 548,318

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Notes to the accounts for the year ended 31 December 2021 1 Accounting policies 1a) These accounts have been prepared on a receipts and payments basis and in accordance with applicable UK accounting standards and the Charities Act 2011 1b) Investment assets are valued at the market value at the year end date 1c) Assests retained for the charity's own use are valued as stated 2020 Unrestricted funds Restricted funds TOTAL FUNDS Unrestricted funds Restricted funds TOTAL FUNDS £ £ £ £ £ £ 2 Receipts 2a) Voluntary donations Regular giving including Gift Aided receipts 65,363 65,363 69,370 69,370 Income tax recovered on Gift Aided gifts 12,465 12,465 10,185 10,185 Other giving income 26,529 103,665 130,194 27,659 23,130 50,789 Cash from collections at services 643 643 1,208 1,208 Raised for Baptist causes: BMS world mission 713 713 712 712 Raised for non- Baptist causes: Christian causes Leprosy Mission 0 38 38 Maria Bond charity 0 244 244 105,000 104,378 209,378 108,422 24,124 132,546 2b) Other income Investment income 1,354 1,354 817 817 Rent and contribution for use of premises 2,805 2,805 2,313 2,313 Proceeds of sale of Rose Court fat 207,750 207,750 Other income for general church purposes Fund raising& regular events 839 839 726 726 Bookstall and sales of Bible notes 212 212 103 103 Government furlough payments 0 3,136 3,136 Sundry income 9,858 9,858 222,818 0 222,818 7,095 0 7,095 Total receipts 327,818 104,378 432,196 115,517 24,124 139,641	132,546	817 2,313 726 103 3,136	7,095		139,641
	24,124		0		24,124
	108,422	817 2,313 726 103 3,136	7,095		115,517

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