## **Jubilee Community Church (Maidenhead)**
Report and accounts 2021/2022
Year ended 31[st] August 2022
Stewardship Services 1 Lamb’s Passage London EC1Y 8AB
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## **Legal and Administrative Details**
Year ended 31[st] August 2022
**Address:** Kidwells Centre 41 Marlow Road Maidenhead SL6 7AQ
## **Governing Document**
The church was originally known as the Maidenhead Baptist Church and was set up under a Trust Deed dated 16[th] August 1872. In March 1938 it adopted a Baptist Union Model Trust Deed and on 9[th] June 1982 approved a Constitution which was amended on 17[th] July 1986 and 25[th] June 2000. In 1992 it affiliated to Newfrontiers a UK registered charity.
**Governing Document:** Memorandum and Articles of Association Incorporated 8[th] December 2010
## **Registered Company number:** 07463831
**Registered Charity number:** 1140403 **Trustees:** Daniel Cameron Dafydd Hughes (resigned 26/09/22) Ben Dale Stuart Otto Stephen Dauncey David Seddon (resigned 26/09/22) David Easton Gillian Seddon Ronnie Fleming
The Baptist Union Corporation act as custodian trustee of our buildings.
**Elders:** Daniel Cameron Ronnie Fleming Ben Dale Stuart Otto (Senior Pastor) David Easton **Bankers:** The Co-operative Bank (Since 5[th] December 2019) Business Customer Services PO Box 250 Skelmersdale WN8 6WT **Independent Examiner: Sarah Crispin ACA** Stewardship 1 Lamb’s Passage London EC1Y 8AB
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## **Jubilee Community Church (Maidenhead)**
## Trustee Report 2021 /2022
The Trustees are pleased to present their report together with the financial statements for the year ended 31[st] August 2022.
## **Charitable Objectives**
The stated objectives of the church are "To know Jesus Christ and to make Him known".
This is to be achieved through Christian worship, education, evangelism, discipleship and service to the community both locally and worldwide.
## **Organisation**
The church is governed by a team of elders, led by the Senior Pastor, who are accountable to the members of the church and to Newfrontiers leadership. If there is only one elder an Eldership Support Group is formed to support that elder until other elders are elected.
The eldership meets regularly and at times with other key leaders in order to set policy and review the activities of the church.
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## **Review of Activities**
## **Sunday Services**
The church holds regular Sunday morning services of worship. Special provision is made for babies, children and teenagers up to the age of 15 during the morning meetings. We have continued to live-stream our Sunday services.
## **Midweek Life Groups**
A large percentage of the congregation are connected into small groups which meet weekly in each other’s homes. There are set times each year where the Life Groups meet together to pray. As the majority of our pastoral care takes place in these life groups we encourage our congregation to link into a group of their choice. Life Groups take turns welcoming people and serving refreshments at our Sunday morning celebrations.
## **The Tent**
Once a month the congregation meet in the main hall for prayer and worship. These have been well attended with between 40 and 70 people joining together to worship, pray and have Communion together. It’s also an opportunity for all the Life Groups to join together for an evening.
## **Youthwork**
It has been an incredibly encouraging past year in the youthwork at Jubilee as we have returned to a much greater degree of ‘normality’ with the vast majority of COVID restrictions behind us. Of particular encouragement to us was seeing a large number of committed young people coming along each week to the various events we put on – there has been a real sense of stability and commitment after a couple of years of change and upheaval. A huge amount of credit must go both to our team who remained steadfast during this time as well as to the youth who came back in person after being online only for so long.
The youthwork returned to Jubilee with our weekly programmes on a Thursday night and Sunday morning. Thursdays saw us alternate between Deeper, our altogether discipleship group for 11-18 year olds, and our three Deeper Life Groups where youth were split down according to year groups for ageappropriate teaching, discussion, building friendships, prayer and games.
In both Deeper and the Life Groups we covered a range of topics over the last year including a study through the book of Colossians, a series looking at the life of Jesus, a series looking at what faith is in action and sessions looking at the big questions teenagers have today around life, faith, morality and the Bible.
It was also wonderful to baptise a number of our youth on Sunday mornings over the last year after covid restrictions made gathering for events such as
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baptisms not viable. We had a number of youth share boldly their faith and decisions to get baptised with the wider church (to much joy and celebration!).
On Sunday mornings we continued to grow as an Emerge group for those in school years 7-10 (11-14 year olds), and were often crammed into a space too small the number of youth coming along - we have subsequently moved to multiple services on a Sunday morning (October 2022) in order to accommodate the burgeoning youth and children’s work groups on Sundays at Jubilee.
In addition, on Sundays, we have a growing number of older youth who have been supporting and serving in various roles across the church including audio visual teams, serving tea and coffee as well as volunteering in the children’s groups across all the ages and in one to one support of children with additional needs. As we often say at Jubilee, the youth are not the church of tomorrow but of today and it is lovely to see them playing their part in making Sundays happen.
As well as the weekly meetings we also ran a number of socials, one-off events and activities such as movie nights, prayer events, meals together, night hikes, BBQ’s, guest speakers, the roaming supper and not forgetting… Newday!
After three years away the return of the Newday youth summer camp was hugely welcome. We took just under 40 teenagers away with us for a week joining together with churches from across the UK at the Norfolk Showground for a week of teaching, worship, fun, games and making friendships and memories. It was particularly lovely to welcome our friends from Moldova to come and join us that week as well as hosting a smaller church from the Welsh valleys who also came to camp with us. It was a fantastic time made possible by a brilliant team of volunteer leaders who gave up a week to come and serve us.
Finally, a huge thank you to those who have prayed, persevered and turned up to serve our youth here at Jubilee over this last year. Once again we could not have done any of it without the team of leaders and supportive parents.
## **Moldova**
Sadly this year we were still not able to take a team out to Moldova and had to cancel the planned trip after the Moldovan government declared a national state of emergency following the Russian invasion of Ukraine (Moldova sits on the Ukrainian border). We will continue to review when we may be able to return there. More positively, however, we were as a church able to raise significant funds for Florin and Cati and their teams in their support of
unprecedented numbers of Ukrainian refugees coming across the border into Moldova. We also had teams of both youth and adults from Jubilee collecting, packing, weighing and sending off large amounts of equipment and supplies to reach Florin and Cati in their work with those most in need.
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Florin and Cati themselves were also able to come over and enjoy a break in the UK in the summer as their children joined us for the Newday summer camp and they as a whole family ministered to us as a church on the Sunday morning.
## **Children’s work on Sunday Mornings**
## Jubilee Kids on Sunday mornings
Over the summer of 2021, we started to work to rebuild the teams ready to have 4 age-appropriate children’s groups running from September. The groups were re-branded to match with a mission focus of being lights (Matt 5:14-16‘You are the light of the world… Let your light shine before others that they may see your good deeds and glorify your father in Heaven.’). Creche 0-3 years; Sparklers 3-5 years; Shine 5-8 years and Illuminate 8-11 years.
New Group Leaders were appointed for each group and the curriculum resources were reviewed ready to use. New logos were created and folders were set up ready for use.
Initially the children stayed in the main service for one all age worship song and then went out to their groups to minimize the time with everyone in the main hall post-COVID. But after the autumn term the children stayed in for the whole of worship together as we felt that children were missing out on times of cooperate multigenerational worship. Over the year the number of children in the kids work has grown substantially reaching 100 by the end of the year (there were a large group in Illuminate who were about to move up to Emerge, which was proving slightly tricky to manage by the summer term) due to a number of new families joining our congregation.
## Great Big Sundays
This year there have been 6 Great Big Sunday sessions (1 per half term, plus an extra when we needed to join groups). They have had a variety of different themes to explore through various stations around the room , where the children have been encouraged to Look up (worship the Lord), Look in (reflect on what God is saying to them) and Look out (focus on mission).
Autumn 1- Being Lights Autumn 2- Christmas
Spring 1- What is chatting and catching? (+ extra session at the start of year looking at being thankful and setting new goals) Spring 2- Family of God Summer 1- Identity in Christ Summer 2- Reflections on the year
## Christmas parties
We were thrilled to be able to run Christmas parties for Sparklers, Shine and Illuminate with bouncy castle, craft, games and food to share. It was a great opportunity for the children to enjoy being together again and having fun after the previous COVID season. It was also a good opportunity for the team to
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serve together and for parents to reconnect and new families to meet each other.
## Illuminate Lifegroup
David and Carol Randall have led a monthly Illuminate Lifegroup at Jubilee using the resource ‘Lightbringers’ from Freedom in Christ combined with sharing a pizza tea. They have used a combination of the teaching videos and resources for each session with verses to take away and learn. This was mainly attended by the older members of Illuminate who were getting ready to move up to Youth in September.
## Additional Needs support
We have had a number of children join Jubilee this year who have additional needs and needed support in order to feel safe and welcome in their children’s groups. There were also other children in the congregation who has attended Jubilee before lockdown, but during that period had new diagnoses and particularly needed support as we got back to in-person services as they felt overwhelmed by the number of people and size of rooms after being at home for so long. We added an additional adult for each of these children to serve as their buddies, as well as making or buying resources such as visual timetables, communication lanyards and sensory toys (including a sensory tent with lights). In the Autumn term Sarah led some training online for our Creche and Sparklers leaders on how to support two of our children who have epilepsy. This helped the leaders have more confidence in supporting the children safely. Sarah has also attended three different online training courses by the Additional Needs Alliance; Supporting Families, Making sense of our senses, Including Autistic children in the church. We have also introduced ‘One Page Profiles’ which give more information to leaders about ways they can support certain children within their groups.
## Training courses delivered
During the Autumn term, Sarah and Joelle delivered the Parentalk course to a mixed group of mums from church and Dot to Dot at the Chisholm’s house. This was a mixture of videos and discussions to talk around parenting themes. There was a lovely community built between the mums who attended who didn’t want the course to end!
In the Spring/Summer term Sarah delivered the Care for the Family Course ‘Raising Faith’ for the first time among a small group of Jubilee parents. This course looked more closely at how we bring up our children to know Christ and be part of His community. It was an interesting course which raised a lot of discussion and helped all who attended become more aware of their role as parents to facilitate their children’s journeys of faith. It was delivered in a mix of meeting together and over Zoom.
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## Training courses attended
As well as the Additional Needs Alliance courses mentioned above, Sarah has also undertaken the training ‘Adoption Cheerleaders’ by Hope Filled Families to try and understand how to give greater support to our families who foster and adopt.
She has also completed the Parenting for Faith course online and attended their day of training ‘Parenting as a church leader’ which was very helpful.
## **Training and Equipping**
We run a number of courses in the church to help equip people to live deeper Christian lives and to be better citizens in our community. We continue to run Alpha Courses, and a variety of courses helping marriages and parenting as and when needed. We have had a number of in-house leadership and training events and also attended various conferences during the year. A number of these courses and conferences are now live streamed for people to do in their own homes.
One of our team does the safeguarding training on behalf of the Baptist Union. This is open to other churches as well.
## **In the Community**
We love to build community through parties and social events such as BBQ’s, picnics in the park, baptism parties, quiz nights, carol services, and the like. COVID caused us to lose a lot of momentum and we are seeing how we can serve our community best by re-introducing things we once did and also looking for new opportunities.
## CAP Money Courses
Christians Against Poverty, (CAP), is a registered charity with the aim of helping people get out of debt and manage their finances well. We have not run any courses at Jubilee this year but have referred people to the main Maidenhead centre.
## Dot to Dot
We were excited to be able to restart our Dot to Dot meetings at Jubilee; following guidance around COVID-safe measures including team wearing visors throughout and asking adults to wear masks during group times. We rebuilt the team and planned sessions with each team member taking responsibilities for either story time, song time or craft. We’ve also introduced a messy play station using a tuff tray for children to explore the story in sensory play. We’ve worked hard to make the stories more interactive with props, sound effects and puppets. The majority of families are form outside the church and it has been a fantastic opportunity to discuss the bible story focus with both children and their accompanying adults. Parties were held for Christmas, Easter and a final
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Summer party complete with bouncy castle and outdoor play. These have been great opportunities to build the community further and invite more people in.
We also met socially with parents for Christmas and Summer drinks in town. We’ve had lovely feedback from our non-church families about how welcome they feel at Dot to Dot and that it feels like being in a family. We have met with non-church mums to chat and support them, including being able to pray for them and invite them to our Sunday services.
## Schools work
We were able to start going into Burchetts Green Infant School fortnightly from September. These assemblies explore a Bible story through involving the children to act out the story, having a time of reflection, inviting the children to pray and then having a time of worship. The children have really enjoyed taking part in these assemblies and it has been a fantastic opportunity to serve the school and share the love of God with children and staff alike. The school also came to Jubilee to perform their Nativity and spend the day with us exploring the meaning of Christmas. Joelle coordinated the day with various youth and adult helpers from Jubilee serving the school by leading gGroup time full of songs, drama, stories and games as well as crafts when they first arrived. We were also able to serve the parents when they came to watch the performance by offering teas and coffees and marshalling the car park.
At Easter Sarah and Ben were invited to Alwyn Infant school to go round the Year 2 classes to talk about what Easter is about. We used an eggs illustration which talked through the main parts of the easter story before explaining a simplified bridge to life diagram to discuss salvation in an age appropriate way.
## Christian Schools Support Worker
We financially support Wayne Dixon, a Christian Schools support worker, and Scripture Union financially in the work they do in local schools.
## Foodshare
Jubilee continues to collect and distribute food for Foodshare to be able to feed those unable to buy food. The RBWM Town Hall, Social Services, Housing Solutions and a number of other agencies issue vouchers that people can then redeem for food. Since the lockdown, there has been a change in how many vouchers the agencies are issuing for collection at Jubilee. More people are getting their food from the central Maidenhead Foodshare at the Nicholsons Centre. As a result, we have been only serving around 3-6 families per week. We serve tea and cake and spend time with the guests and sometimes are involved in helping them in other ways, such as with housing needs. We are working with Foodshare to see if we can increase the number of guests we receive at Jubilee.
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## Coffee on the Street
This is a ministry where we as a Church serve free tea and coffee to the public walking past our buildings on a Friday morning. This ministry started primarily to love our community. We love to see people’s day brighten up because they feel loved from the free gift. It is run every Friday morning no matter what the weather conditions, come rain, wind, hail or snow; we’ll be there. We have a coffee machine for the ministry which serves speciality coffees and hot chocolate which has been a great benefit and enjoyed by many people. Our community are being loved as they start their day, walking past and having a quality cup of coffee while feeling blessed by the church. We have had a number of visitors into the church off the back of this ministry as well as a growing team of volunteers.
## **International Mission**
Covid 19 travel restrictions have curtailed any mission trips to our partners overseas.
## Sierra Leone
Liz and Barney Goodall returned to the UK in June 2022 as their contracts with the Freedom from Fistula Foundation were complete. Liz is continuing with her surgical training in the UK before considering any further overseas deployments. The Brockelman’s who we have been supporting are winding down their mission work in the Capital Freetown. Becky has returned to Texas as part of her new role of looking after other Missionaries across the world for GoSendMe Global. Tom returned to the States in October 2022 for medical treatment. Tom is remotely managing the construction project for a new accommodation block for the Hosetta Special Needs School. The accommodation block will be completed by April 2023.
## India and Nepal
Through our affiliation to the Advance Movement, part of Newfrontiers, we have again supported financially a number of Churches in India and Nepal. A number of our Elders had met the leaders of these Churches at Advance Conferences and heard the testimony of the work they are doing and the difficulties that they face daily.
## Operation Christmas Child
Working with the Samaritan’s Purse organisation on Operation Christmas Child has become a regular feature in our Church. We know first-hand the joy that these Christmas presents bring to children as a couple of people in our congregation received these whilst living in eastern Europe. These shoeboxes contain gifts that the Samaritan’s Purse recommend from an approved list of items that will be of benefit to the children. These include, toys, school supplies, hygiene items such as toothbrushes and toothpaste and other items such as hats, scarfs and wind up torch. As football is a popular team sport we
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encourage the sending of a deflated football, needle valve and hand pump in the box. This is a gift that will not only bless the recipient but also other children within the community that the shoebox arrives in. Care is taken not to send inappropriate items like war related figures, liquids that could burst or leak in transit or chocolate that could melt and arrive spoilt. Over 100 shoeboxes were sent in 2020.
## Moldova
We continue to support a missionary family in Chisinau, the Moldovan capital, although we have still been unable to visit them due to COVID-19 restrictions on travel. This has been a heartfelt loss as our one of our key values in mission is relationship. We have worked hard to keep in regular communication with the Trandafir family through phone calls and emails which has been an encouragement.
A particular highlight in our support for them this year was with Jubilee giving a ‘Father’s Day’ donation to the family (what we would normally spend on Father’s Day in house we decided to give to mission). This gift was multiplied many times over through the congregation here at Jubilee and we were able to send out a gift of £3000. This was used to fund a series of holiday clubs and camps for children in some of the poorest villages around the capital. Our mission partners ran camps for children who had never had a holiday before and some who had never even left their village. The Gospel was shared and as a result a number of youth and children have now started to attend the local church in the village.
We have also continued to send out footwear and good quality second-hand clothes for the Trandafir’s to distribute to those most in need. We look forward to going out to visit them as soon as we are able to in the year ahead. See youth work update for more details.
## Education
We have a number of families in the Church who support children in extreme poverty around the world through child sponsorship and scholarship programmes administered by the charities Compassion and Transform Salone. We also have families sponsoring students in Nigeria via Dachung and Stephanie John’s Kids of Hope School in Vom, Plateau State.
In planning the activities the Directors have had regard to the guidance on public benefit issued by the Charity Commission.
## **Safeguarding**
All members of staff, trustees, Life Group leaders and those volunteers working with children or adults at risk receive safeguarding training that must be repeated every 4 years. Before working in their area of ministry, they must sign a copy of our safeguarding policy agreeing to comply with the code of behaviour
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contained within it. Our designated safeguarding officer has received training to deliver safeguarding to the Baptist Union’s recommended standards of best practice. She continues to receive updates and ongoing training from the Baptist Union for this. This allows her to deliver safeguarding training to other churches within our region. Another member of staff is also trained to be a deputy designated safeguarding officer, making one female and one male officer. This follows recommended best practice for churches.
Following the pandemic, we saw an increase in the number of people working with the youth, children and adults at risk as the ministries began to operate more normally. We trained 46 Jubilee people in Level 2 and 11 in Level 3. We additionally trained 18 people from other churches in Level 2 and 10 in Level 3.
The safeguarding team met through the year to discuss open cases, review training and latest advice and any significant details were fed back to the Trustees. This is a standing item on the agenda each time the Trustees meet.
## **Financial Review**
The church remains faithful in giving, and needs are being met. Finance responsibility was headed by trustee Stephen Dauncey. We have a financial policy which is updated when necessary to improve our procedures.
Total unrestricted income in 2021-22 was £415,291 (2020-21: £339,329) with regular expenditure on the work and ministry of the church at £317,813 (202021: £235,539) to give a surplus of £97,478 (2020-21: surplus of £103,791). This surplus was distributed into designated funds that will be used towards upcoming strategic development plans as a church.
## **Reserves Policy**
The Trustees have established a policy whereby a target of free reserves held by the church should be maintained at a minimum of 3 months’ worth of essential operating expenditure in cash from the church’s unrestricted funds. This target currently equates to approximately £60,000 which has been met this financial year.
The level of the reserves are closely monitored by the Treasurer, with updates provided at each Trustees’ meeting and church member’s night through the financial year.
This reserve policy and reserve figure is reviewed on an annual basis by the Trustees.
## **Trustee Responsibilities**
Under the Charities Act 2011, the Trustees are required to prepare a statement of accounts for each accounting year which gives a true and fair view of the state of the affairs of the church.
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They are required to:
1. Select suitable accounting policies and apply them consistently.
2. Make judgments and estimates that are reasonable and prudent.
3. State whether the applicable accounting standards have been followed.
4. Prepare the financial statements on an ongoing basis.
They are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the church and to ensure that such accounts and records comply with the Charities Act 1993
They also have a responsibility to safeguard the assets of the church and to take reasonable steps to prevent fraud or other irregularities and to provide reasonable assurances that:
- 5.The church is operating efficiently and effectively.
6. Its assets are safeguarded against unauthorised use or disposition.
7. Financial information used within the church or for publication is reliable.
8. The church complies with relevant laws and regulations.
## **Approval**
This report was approved by the Trustees and signed on their behalf by:
Stuart Otto
Stuart Otto Lead Elder on behalf of the trustees
Date: 26 April 2023
Company number: 07463831 Charity number: 1140403
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## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD) ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2022 on pages 15 to 25 following, which have been prepared on the basis of the accounting policies set out on pages 17 and 18.
## **Responsibilities and basis of report**
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner’s statement**
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no 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.
Sarah Crispin
Sarah Crispin ACA Institute of Chartered Accountants in England and Wales
Stewardship 1 Lamb's Passage London EC1Y 8AB
Date: 26 April 2023
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## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
Investments
Other income
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities
4
**Total expenditure**
**Net income/(expenditure)**
**Transfers between funds**
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12|Unrestricted
Funds
£
413,632
836
823
-
415,291
317,813
317,813
97,478
35
97,513
213,952
311,465|Restricted
Funds
£
34,293
-
-
-
34,293
23,531
23,531
10,762
(35)
10,727
5,550
16,277|Total
Funds
2022
£
447,925
836
823
-
449,584
341,344
341,344
108,240
(0)
108,240
219,502
327,742|Total
Funds
2021
£
351,232
117
456
-|
|---|---|---|---|---|
|||||351,805|
|||||249,119|
|||||249,119|
||||||
|||||102,686
-|
|||||102,686
116,816|
|||||219,502|
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing operations.
The statement of financial activities also complies with the requirements for an income and expenditure account required by the Companies Act 2006.
The notes on page 17-24 form part of these accounts.
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## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **BALANCE SHEET**
## **AS AT 31 AUGUST 2022**
|Note
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Debtors
7
Cash at bank and in hand
8
**CREDITORS: Amounts falling**
**due within one year**
9
**Net current assets / (liabilities)**
**CREDITORS: Amounts falling due**
10
**after more than one year**
**TOTAL NET ASSETS**
**FUND BALANCES**
12
Unrestricted Funds
General funds
Designated funds
Restricted Funds|Unrestricted
Funds
£
5,755|Restricted
Funds
£
-|Total
Funds
2022
£
5,755|Total
Funds
2021
£
9,346|
|---|---|---|---|---|
||5,755
4,214
309,426
313,641
7,931|-
-
16,277
16,277
-|5,755
4,214
325,703
329,918
7,931|9,346
3,609
241,961|
|||||245,570
12,642|
||305,710
-|16,277|321,987
-|232,928
22,772|
||311,465|16,277|327,742|219,502|
||101,814
209,651
311,465
-
311,465|-
-
-
16,277
16,277|101,814
209,651
311,465
16,277
327,742|81,839
132,113|
|||||213,952
5,550|
|||||219,502|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2022 in accordance with Section 476 of the Companies Act 2006 however, in accordance with Section 145 of the Charities Act 2011, the accounts have been examined by an independent examiner and their report has been included in these financial statements.
- The directors (who are the charitable company's trustees for the purposes of charity law) acknowledge their responsibilities (a) ensuring that the charitable company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its net income or expenditure for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements have been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
The financial statements were approved by the Board of Directors and were signed on its behalf by:
Stuart Otto 26 April 2023 ----------------------------------------------------------------------------Stuart Otto Date Company number: 07463831 Charity number: 1140403
The notes on page 17-24 form part of these accounts.
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## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **1 Statutory Information**
The charity is a charitable company limited by guarantee and is incorporated in the United Kingdom. The company's registered number and registered office address can be found on the Company Information page.
## **2 Accounting Policies**
These financial statements are prepared on a going concern basis, under the historical cost convention.
These financial statements have been prepared in accordance with the "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 of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102"), with the Companies Act 2006 and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.
The principles adopted in the preparation of the financial statements are set out below.
## a) Going concern
The trustees (who are the charitable company's directors for the purposes of company law) have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## b) Income
Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.
Income from donations includes:
- i) Recoverable gift aid. This is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.
The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.
Income from charitable activities represents income receivable from goods, services and facilities supplied in furtherance of the charity's charitable objects.
## c) Expenditure
Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.
The charity makes grants to other institutions and individuals to further its charitable objectives. Grants payable are recognised as constructive obligations arise, which is generally when the charity expresses a commitment to the recipient that can be measured reliably and then only to the extent that any conditions associated with the grant are outside of the control of the charity.
The cost of raising funds is not significant and has not been separately disclosed.
Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, include costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.
Page 17
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## d) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.
## e) Tangible fixed assets
Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £2,500 and the item is expected to benefit the charity over more than 3 years. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:
Freehold land Is not depreciated (because it is not consumed by use) Freehold buildings Over 50 years after taking account of the building's residual value Equipment Over 3 to 7 years
The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.
## f) Pension scheme arrangements
The charity operates defined contribution pension schemes for its employees. Obligations for contributions to these schemes are recognised as an expense when the liability arises. The assets of these schemes are held separately from those of the charity in independently administered funds.
g) Taxation The company is a registered charity; it has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.
## h) Financial instruments
The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Except for
loans, creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive).
## i) Exemption from preparing a cashflow statement
The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.
j) Critical accounting estimates and areas of judgement The trustees do not consider that there are any material sources of estimation or uncertainty at the balance sheet date that could result in a material adjustment to the carrying values of assets and liabilities in the next reporting period.
## **3 Donations**
|**ations**|||
|---|---|---|
|Regular giving
Other gifts and offerings
Income tax recoverable|2022
£
225,612
142,450
79,862
447,925|2021
£
211,551
79,134
60,547|
|||351,232|
Page 18
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **4 Charitable expenditure**
|**a**
**Costs incurred directly on specific activities**
Salaries , NI and pensions
Training & development
Evangelism, youth and children's work
Insurance
Pastoral & leaders expenses
Worship & music
Equipment
Refreshments
Publicity & advertising
Visiting speakers
Depreciation
Grants payable
Note 4c
**b**
**Costs incurred on support & administration**
Governance costs
Independent examiner's fee
Other
Building Project
Utilities
Repairs & maintenance
Postage, stationery & office costs
Cleaning
Bank charges and loan interest
**Total expenditure**|2022
£
179,751
3,700
22,553
4,509
11,434
3,170
48
1,233
1,591
2,044
3,591
46,877
280,503
3,000
554
3,554
23,872
7,681
15,023
4,616
5,877
218
60,841
341,344|2021
£
157,697
1,834
4,477
4,205
4,670
1,383
2,742
71
1,398
245
1,428
35,007|
|---|---|---|
|||215,157|
|||2,760
160|
|||2,920
6,776
5,149
13,092
3,518
1,892
614|
|||33,962|
|||249,119|
The fee payable to the independent examiner for preparing and examining the accounts was £3,000 (2021: £2,880); in addition the charity paid £200 (2021: £150) to Stewardship for consultancy services.
## **c Grants payable**
|Grants for UK and overseas mission
Grants for the relief of poverty
The comparatives for the previous year are as follows:
Grants for UK and overseas mission
Grants for the relief of poverty
The charity's principal grants to institutions comprised:
New Frontiers / Advance
Baptist Union
Godfirst Church Barry
Christian Connections in Schools
Compassion
Clarendon Trust
Scripture Union
Nigeria Gifts
Grants to institutions for less than £1,000 each|Institutions
£
21,545
1,000
22,545
Institutions
£
18,161
40
18,201|Individuals
£
6,125
19,207
25,332
Individuals
£
8,962
7,845
16,807
2022
£
10,600
1,657
5,000
2,400
1,000
1,000
-
-
888
22,545|2022
£
27,670
20,207|
|---|---|---|---|
||||47,877|
||||2021
£
27,122
7,885|
||||35,007|
||||2021
£
11,600
1,644
-
-
-
-
2,400
1,379
1,178|
||||18,201|
Page 19
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **5 Analysis of staff costs, the cost of key management personnel and trustee remuneration and expenses**
|Gross wages and salaries
Social security
Pension costs|2022
£
162,375
10,929
4,680
177,983|2021
£
145,198
8,479
4,020|
|---|---|---|
|||157,697|
The average monthly number of employees during the year was 6 (2021: 5). Most of the charity's activities are carried out by volunteers.
No staff received salaries at a rate of more than £60,000 per annum.
The charity's key management comprise the trustees and the key staff named on the Company Information page. Total employment benefits payable to Trustees for the year were as follows:
|Employer
Wages &
pension
salaries
contributions
Trustees:
Stuart Otto
50,000
1,500
Ben Dale
35,000
1,050|2022
£
51,500
36,050|
|---|---|
||87,550|
The following amounts were payable in the previous year:
|following amounts were payable in the previous year:||
|---|---|
|Employer
Wages &
pension
salaries
contributions
Trustees:
Stuart Otto
48,497
1,455
Ben Dale
30,502
915|2021
£
49,952
31,417|
||81,369|
Stuart Otto and Ben Dale served as church leaders and received the above payments for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
## **6 Tangible fixed assets**
|**Tangible fixed assets**||||
|---|---|---|---|
|Cost
At 1 September 2021
Additions
At 31 August 2022
Accumulated depreciation
At 1 September 2021
Charge for the year
At 31 August 2022
Net book value
At 31 August 2022
At 31 August 2021|Sound and
Lighting
equipment
£
81,454
-
81,454
76,508
2,125
78,633
2,822
4,946|Fixtures
and
Fittings
£
4,400
-
4,400
-
1,467
1,467
2,933
4,400|Total
2022
£
85,854
-|
||||85,854|
||||76,508
3,591|
||||80,100|
||||5,755|
||||9,346|
The church operates, rent free, from premises at 41 and 43 Marlow Road, Maidenhead.
These properties are owned by the Baptist Union as custodian trustee. The associated costs and depreciated values are therefore not reflected within these accounts.
Page 20
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **7 Debtors**
|**Falling due within one year:**
Tax recoverable
Prepayments and accrued income
**Total debtors**
**8**
**Cash at Bank and in Hand**
Current accounts
Deposit accounts
Petty cash
**9**
**Creditors: liabilities falling due within one year**
Taxation and Social Security
Accruals
Loans
**10**
**Creditors: amounts falling due after more than one year**
Loans
Repayable:
Within one year
Between one and five years
After five years
The liability for loans referred to above fall due for repayment as follows:|2022
2021
£
£
4,214
3,459
-
150
4,214
3,609
2022
2021
£
£
202,290
150,071
123,295
91,890
118
-
325,703
241,961
2022
2021
£
£
4,931
4,362
3,000
2,880
-
5,400
7,931
12,642
2022
2021
£
£
-
22,772
-
22,772
2022
2021
£
£
-
5,400
-
22,772
-
0
-
28,172
Loans|2021
£
3,459
150|
|---|---|---|
|||3,609|
|||2021
£
150,071
91,890
-|
|||241,961|
|||2021
£
4,362
2,880
5,400|
|||12,642|
|||2021
£
22,772|
|||22,772|
|||28,172|
In February 2019, the charity borrowed £40,000 from David Easton, Trustee, in order to clear the BU pension deficit liability. During the financial year ending 31 August 2022, the remaining £28,172 was repaid.
Page 21
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **11 Pension commitments**
## **Summary of pension contributions payable for year:**
The charity's pension contributions were as follows
to defined contribution pension schemes
|2022
£
4,680
4,680|2021
£
4,020|
|---|---|
||4,020|
## **12 Funds**
During the year the movements in the charity's funds were as follows:
|_Designated Funds_
Strategic Development
Designated Giving
Gift Days
Hardship
Knect
New Day
Children's and youth
Fabric fund
Audio
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Mission
Boiler Fund
Hardship
Specified giving
Foodshare
Moldova
Ukraine
Aggregate of funds|Opening
balance
2022
£
0
63,512
61,957
5,500
40
801
256
-
48
132,113
81,839
213,952
2,069
1
3,041
438
-
-
-
5,550
219,502|Incoming
resources
2022
£
2,000
-
7
163
-
7,058
941
25
-
10,194
405,097
415,290
-
-
4,888
29,406
34,293
449,584|Outgoing
resources
2022
£
-
-
(23,872)
-
5
(12,336)
(813)
(5,684)
(48)
(42,748)
(275,065)
(317,813)
-
-
(1,145)
(22,386)
(23,531)
(341,344)|Transfers
in the year
2022
£
163,512
(63,512)
-
-
(45)
4,477
-
5,659
-
110,091
(110,056)
35
-
(1)
-
(7,458)
438
(1,174)
8,161
(35)
(0)|Gains and
losses
2022
£
-
-
-
-|Closing
balance
2022
£
165,512
-
38,092
5,663
-
-
384
-
-|
|---|---|---|---|---|---|---|
|||||||209,651
101,814|
|||||||311,465|
|||||||2,069
-
6,784
-
438
(1,174)
8,161|
|||||||16,277|
|||||||327,742|
Page 22
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
The transfers referred to above were made for the following reasons:
- a) The balance on the Designated Giving fund has been transferred to the designated Strategic Development fund.
- b) The transfer from general funds to designated the New Day fund & Fabric fund was to subsidise these activities.
- c) Other transfers between designated funds were as agreed by the Trustees.
- d) The restricted Specified Giving fund has been split into separate funds for Foodshare, Moldova & Ukraine.
## **Analysis of net assets by fund**
The assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
In the previous year the movements in the
_Designated Funds_
Thirsty People
Audio
Gift Day
Knect
New Day
Children's and youth
Hardship
Designated Giving
_General Unrestricted Funds_
Total Unrestricted Funds
_Restricted Funds_
Development - interns
Mission
Compassion
Fabric Fund
Boiler Fund
Hardship
Big Build Fund
Specified giving
Aggregate of funds|charity's funds
Opening
balance
2021
£
(268)
(203)
26,839
(527)
445
301
5,500
67,914
100,001
10,155
110,156
(400)
2,989
351
(1,020)
2,836
2,300
(2,460)
2,064
6,660
116,816|General
Designated
funds
funds
£
£
5,755
-
4,214
-
99,776
209,651
(7,931)
-
101,814
209,651
were as follows:
Incoming
Outgoing
Transfers
resources
resources
in the year
2021
2021
2021
£
£
£
-
268
250
(2,672)
2,672
68,720
(9,927)
(23,676)
-
-
567
-
-
356
-
(68)
23
-
-
-
3,250
-
(7,652)
72,221
(12,667)
(19,789)
267,109
(222,871)
27,446
339,330
(235,539)
7,657
-
(150)
550
-
-
(920)
-
-
(351)
-
-
1,020
-
(70)
(2,765)
6,162
(5,420)
-
-
-
2,460
6,314
(7,940)
-
12,476
(13,580)
(5)
351,806
(249,119)
7,652
Unrestricted Funds|Restricted
funds
£
-
-
16,277
-
16,277
Gains and
losses
2021
£
-
-
-
-|2022
£
5,755
4,214
325,703
(7,931)|
|---|---|---|---|---|
|||||327,742|
|||||Closing
balance
2021
£
-
48
61,957
40
801
256
5,500
63,512|
|||||132,113
81,839|
|||||213,952|
|||||-
2,069
-
-
1
3,041
-
438|
|||||5,550|
|||||219,502|
Page 23
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **NOTES TO THE ACCOUNTS**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
## **Analysis of net assets by fund**
In the previous year, the assets and liabilities of the various funds were as follows:
|Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year|General
Designated
funds
funds
£
£
9,346
-
3,609
-
104,298
132,113
(12,642)
-
(22,772)
-
81,839
132,113
Unrestricted Funds|Restricted
funds
£
-
-
5,550
-
-
5,550|2021
£
9,346
3,609
241,961
(12,642)
(22,772)|
|---|---|---|---|
||||219,502|
_Designated Funds_ Thirsty People Funds associated with our coffee morning group. Audio Funds set aside for buying/repairing Audio Visual equipment. Gift Day Funds received for any gift days which the Trustees designate for specific purposes. Knect Funds for our Youth club. New Day Funds for our annual youth trip to the Newday festival. Children's and youth Funds for children's and youth work including Dot to Dot toddler group funds. Hardship Funds designated for use to relieve Hardship. Strategic Development Fund Funds set aside by the Trustees for future projects.
_Restricted Funds_ Development - interns Grants for interns working in the office. Mission Mission trips to other countries. Compassion Funds received for sponsorship of a child through Compassion. Big Build Fund Funds related to our building project in 2013 & related work. Specified giving Any other gifts to specific causes or projects that don't have their own fund. Foodshare Funds given towards Friday morning coffee & collection for foodshare clients, or for Foods Moldova Gifts towards children's work in Moldova. Ukraine Gifts towards work with Ukrainian refugess in Moldova.
- **13 Transactions with related parties** During the year the charity:
- a) received donations totalling £72,683 (2021: £76,105) from related parties (which includes trustees, any other members of key management and anyone closely connected to them).
- b) No expenses (2021: £nil) were paid to the trustees other than reimbursements for expenses incurred when acting as agent for the charity or incurred when undertaking employment duties not connected with serving as a trustee.
Except as disclosed in note 5 'Analysis of staff costs', there have been no other transactions with related parties during the year.
- **14 Members**
Each member of the company commits to contribute if the charity is wound up an amount of £1.
Page 24
## **JUBILEE COMMUNITY CHURCH (MAIDENHEAD)**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES**
## **FOR THE YEAR ENDED 31 AUGUST 2022**
|Note
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
3
Charitable activities
Investments
**Total income and endowments**
**EXPENDITURE ON:**
Charitable activities:
4
**Total Expenditure**
**Net income/(expenditure)**
**Transfers between funds**
12
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
12||General
Designated
2022
2022
£
£
403,438
10,194
836
-
823
-
405,097
10,194
275,065
42,748
275,065
42,748
130,031
(32,554)
(110,056)
110,091
19,975
77,537
81,839
132,113
101,814
209,651
Unrestricted funds|Restricted
2022
£
34,293
-
-
34,293
23,531
23,531
10,762
(35)
10,727
5,550
16,277|Total
2022
£
447,925
836
823
449,584
341,344
341,344
108,240
(0)
108,240
219,502
327,742|||General
Designated
2021
2021
£
£
266,536
72,220
117
-
456
-
267,109
72,220
222,871
12,667
222,871
12,667
44,238
59,553
27,446
(27,441)
71,684
32,112
10,155
100,001
81,839
132,113
Unrestricted funds|Restricted
2021
£
12,476
-
-
12,476
13,580
13,580
(1,105)
(5)
(1,110)
6,660
5,550|Total
2021
£
351,232
117
456
351,805
249,119
249,119
102,686
-
102,686
116,816
219,502|
|---|---|---|---|---|---|---|---|---|---|
Page 25