2021-03-31-accounts - Limes Avenue Baptist Church

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LIMES AVENUE BAPTIST CHURCH

ANNUAL REPORT

2020/21

KNOWING JESUS: MAKING JESUS KNOWN

NAME

The charity is known as Limes Avenue Baptist Church.

REGISTERED STATUS

The Church operates as a registered charity.

The Charity Commission Registration Number is 1140574.

ADDRESS

Address of the Church is Limes Avenue, Aylesbury, Buckinghamshire, HP21 7HE.

TRUSTEES

The Trustees during the period 1st April 2020 to 31st March 2021 were:

Mr Paul Brown Mr Ian Woodward Mr Keith Charlton Mr Martin Simpson Mr John Dargie Mr Ajith Ajithiran Mr Keith Sullivan Mr James Charlton Dr Philip Woodley Mr Leroy Wint

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Elders and Deacons form the Leadership Team of the Church.

Elders are appointed by the Church Members, with no limit to their term of service. Matthew Benton was appointed as an Elder on 1 August 2015 and as Pastor on 24th April 2017. Paul Brown has been an Elder of Limes Avenue Baptist Church for many years. John Dargie was appointed as an Elder on 19 February 2012, having previously been elected as a Deacon in 2010. Thomas Copperwheat was appointed as an Elder in May 2016 and as Assistant Pastor in April 2017, Keith Charlton was also appointed to the eldership in 2018.

Deacons are appointed by the Church Members at the Annual General Meeting to serve a period of three years. Deacons may stand for more than one period of office. Keith Sullivan and Leroy Wint were re-elected in 2018. Philip Woodley was re-elected in 2016 and 2019. Ian Woodward, James Charlton, Martin Simpson and Ajith Ajithiran were elected as Deacons in 2019.

Tim Storey has continued to act as Treasurer. In December 2020, he began a transition out of this role handing over to Ian Woodward.

John Dargie took a period of sabbatical from January 2021.

There is no upper limit to the number of Elders or Deacons who can be appointed. The Elders generally meet fortnightly although this has been less over this past year due to increased Elders and Deacons meetings. Since the start of the COVID pandemic the Elders and Deacons have met on a monthly basis rather than bimonthly as before.

Again, due to the pandemic the quarterly Church member’s meetings and Annual general meeting have taken place on Zoom during this past year. New members are admitted to the membership of the Church after interview and baptism by immersion upon confession of faith in the Lord Jesus Christ. All Members are entitled to attend the Church Meetings, but voting restrictions may apply to Members for various reasons including inability to worship regularly at the Sunday Services.

GOVERNING DOCUMENT

The Church is governed by its Handbook which was updated, approved and reissued in 2019. This sets out:

The Church Constitution
Information – who we are
Affirmation – what we believe (Articles of Faith)
Regulation – how we conduct ourselves (Church Rules)
Organisation – how we operate in daily church life.

The document sets out how the Church governs itself in accordance with Biblical and legal requirements. The current version of the Handbook was formally adopted at a Special Church Meeting held on Sunday 19[th] December 2010.

APPOINTMENT OF TRUSTEES

Trustees are appointed from within the Elders and Deacons.

AUTHORITY TO APPOINT TRUSTEES

Only the Church Members, meeting in formal session, have the right to appoint Pastors, Elders and Deacons, which may confer on them the duty of Trustee. No one outside the Church has the right to appoint Trustees.

OBJECTIVES AND ACTIVITIES

The principal objective of Limes Avenue Baptist Church is to glorify God through the advancement of the Christian faith according to Baptist principles and in accordance with the Basis of Faith. This objective is pursued through the individual and corporate lives of members. The Church has adopted the Mission Statement, “Knowing Jesus: Making Jesus Known” . As a corporate body, the Church seeks to encourage and enable individuals to honour and serve Christ in every area of daily life. As individual Christians, Church Members seek to build up and strengthen the Church through their daily work and witness, both independently and through corporate activity. Although many of the regular activities of the church have been curtailed over this past year, due to the COVID pandemic, our objectives have remained the same. Many of our regular meetings have happened online using Zoom and YouTube, although Sunday worship has happened in person whenever possible. This season has also created opportunities for individual members to show care to one another and also those outside the church.

The principal activities of the Church are:

Public corporate worship, including the preaching and teaching of the Bible according to Reformed Evangelical doctrines.
Public meetings for prayer and Bible study.
Promotion of private prayer and Bible study
Public witness through the holding of Worship Services on church premises, open air ministry, facility of a church website and other activities.
Evangelism among children and young people, by the provision of Bible teaching and social activities.
Evangelism among the elderly, by the provision of Bible teaching and social activities.
Evangelism among other groups, by the provision of Bible teaching, social activities, education and training in relevant topics, and the provision of social care for pre-school children.
Provision of pastoral care and support for Church Members, and people associated with the Church, based on Biblical principles, Christian care, and practical social care.
Maintenance of the premises at Limes Avenue as a place for public worship and as a centre for other Christian work and witness, in support of the other objectives.
Promotion of the world-wide proclamation of the Gospel of Christ, through membership of appropriate organisations, and support of organisations and individuals involved in evangelism, biblical teaching and provision of spiritual and social care.

PUBLIC BENEFIT STATEMENT

Limes Avenue Baptist Church aims to provide public benefit through the advancement of the Christian Religion, in accordance with Reformed Evangelical theology, and through the various activities highlighted above. The main geographical area of activity will be Aylesbury and its immediate surrounding environs. However, Limes Avenue Baptist Church believes in global mission, in accordance with the command of Jesus Christ in Matthew 28:19-20. We will therefore provide support to Members, other individuals and organisations, as resources permit, where such individuals and organisations are seen as sympathetic to our theological position and are themselves engaged in the promotion of the Christian Religion.

The Leadership Team are responsible for ensuring that benefit is maximised having regard to available resources and according to perceived need, and initiates new programmes and activities, or terminates existing programmes and activities accordingly. In seeking to provide public benefit, Limes Avenue Baptist Church recognises that benefits might only emerge over a lengthy period of investment in an activity or organisation. The Leadership Team seeks to ensure that no individual, or section of the local community, is unreasonably excluded from deriving personal benefit from appropriate activities.

Matthew Benton

ORGANISATIONAL AFFILIATIONS AND SUPPORT

The Church continues to be affiliated at various levels with the Grace Baptist Mission (GBM), the Grace Baptist Assembly, the Grace Baptist Trust Corporation, the Association of Grace Baptist Churches (South East) (AGBC(SE)) and in particular with the local expression of that body as the North-West District. The Church is also a member of Affinity. We continue to support various missions, as recorded in the Church report.

Matthew Benton

RISK

Overall Risk Management responsibility resides with the Trustees.

The main risks are associated with the care of children and vulnerable adults. Limes Avenue Baptist Church is a member of ThirtyOne:eight formerly known as Churches’ Child Protection Advisory Service (CCPAS), and continually develops policies to address these risks based on those policies produced by CCPAS. All key workers involved in working with children hold appropriate CRB / DBS assessments. The charity did not experience any serious incidents or other matters that should have been brought to the attention of the Charity Commission.

Property related risks are managed on a day to day basis with the Leadership Team receiving regular reports on property related issues. Fire Risk assessments are undertaken as appropriate.

In line with Government guidance, the church has added to our risk assessment of activities steps to minimise the risk of the spread of COVID through the activities of the church, particularly in relation to the use of the building. This has been very much a live document, changing in line with Government advice and legislation for places of worship.

Financial risk is managed through the maintenance of appropriate financial reserves, and the reserve levels are monitored by the Leadership Team.

Responsibility for maintaining our Reformed Evangelical theological position lies firstly with the Eldership who are primarily responsible for spiritual oversight. The Eldership is ultimately accountable to the Church membership.

Matthew Benton

CHURCH REPORT

Achievement and performance 2020 / 2021

The mission of LABC is to know Jesus and make Jesus known. This mission underpins our worship, fellowship, teaching, service and evangelism. As with all areas of life the activity of the church has been profoundly affected by the COVID-19 pandemic from March 2020.

Despite the challenges of the past year, as a church family, we have sought to fulfil our calling to be witnesses for Christ even in the midst of trials and our weaknesses and failings. We have, as a church family, known times of joy and times of sadness, times of encouragement and times of disappointment but the Lord has been with us. We have endeavoured to support those in need with spiritual and practical care. We trust we have faithfully served our Lord and the community in which He has placed us.

At every stage we have sought as a church to act in accordance with the guidance and legislation of the UK government as set out in their ‘guidance for the safe use of places of worship and special religious services and gatherings during the pandemic.’ This has meant during two periods of this year, 22nd March 2020 until 12th July and the month of November our gathering physically as a congregation was prohibited. However, even during these times we sought to gather for worship and encouragement online. When the church has been allowed to be open, we have been open for services whilst also providing provision for those who were not able to attend via a livestream. In order to comply with government guidelines on social distancing we have operated two identical services on a Sunday morning. When we have been able, we have offered children’s ministry in the morning service.

Many of the other regular activities of the church have been put on hold during this year, particularly in the area of children’s work, primarily because this has not been possible under the government guidelines. Other groups have continued in an online format. The fortnightly ladies Bible study, WOW, moved onto zoom and met for a shorter time but every week. Likewise the weekly prayer meeting or home groups have also gathered online. While we have missed meeting physically, (and are grateful as I write this report there are more and more opportunities to do so), there have been some benefits of gathering online. Firstly, it has allowed couples with younger children to join meetings together, whereas in the past only one of them would be able to attend. Further it has opened up some opportunities to have meetings with outside speakers who have not needed to travel to us. It has meant we have had some extra opportunities to meet with some of our mission partners and also to grow more familiar with other organisations such as Christians Against Poverty.

The work aimed at senior folk which used to meet on a Tuesday afternoon has also evolved in this past year to support one another through regular telephone calls

and a monthly letter. This has enabled the church to support those who would have otherwise been very isolated during this period.

The restrictions of this season have encouraged us to be more creative in supporting and encouraging one another. A number of prayer groups have begun on zoom as a way of supporting one another. Members have also given time to contacting others over the phone, providing shopping or meals for those in need.

Opportunities to share with others the news of the Lord Jesus has been limited during this year, with many of the ministries of the church being paused. However we were able hold a carol service and an evening carol singing event just before Christmas. Both these took place in the car park and we were able to serve hot punch. We have also been able to continue our contact with local primary schools. The assistant pastor has had a number of opportunities with pre-recorded assemblies and in October we had one school visit to learn about Christian worship.

Throughout this past year our Ofsted inspected playgroup which strives to support children in early years in their development and learning, remained open. During the first lockdown it was able to support families of key-workers and vulnerable families. We are thankful to the staff for being willing to take this role on as many other pre-schools closed.

Over the summer there was a transition in leadership in the playgroup. This past year Anita Goodin, who served in the playgroup for many years, more recently as team leader, moved on. We are thankful for her faithful labour. In her place Sarah Burgess was appointed team leader and a new member of staff, Madeline Wakeling joined the team.

The playgroup was re-named Pre-school in January 2021 and moved downstairs to use the back hall in the church. This has enabled the Pre-school to offer a place to a disabled child who would otherwise been unable to attend due to the stairs. We hope that this change will enable us to welcome many more children in the future. Pre-schoolcpl continues to be a helpful means of introducing families to the life of the church.

The church has continued its links with other churches in our association as well as its support to missionary work in various countries. The church has hosted a number of meetings in which missionaries have talked about their work over zoom and there have been a number of special offerings to support different projects. Our harvest offering was given to the work of Train Kenya and a project in Sri Lanka through churches there giving educational opportunities to young people.

We have had a number of opportunities to connect with Jason and Andrea Murfitt, whose work in Brazil the church has supported for a number of years. They have been in the UK for the last couple of years as they transition to work in Madeira. Our Christmas offering was used to support their work and transition as well as supporting the work of Christians Against Poverty in this country.

We have continued to ensure the church is GDPR compliant and completed the yearly audit.

While there have been less activities in the church, because of the desire to adhere to government guidance there has been more work in facilitating the ministries that have been operating. Much of this has been through the willingness of volunteers to give of their time in order that these activities are run effectively and adhere to the requirements for the safeguarding of all. We are ever so thankful for all these volunteers, “Thank you.”

Matthew Benton

Plans for 2021/22

We hope, by the enabling of God, for things, more generally, and in the life of the church to open up more and more in the coming year. We trust this will give us renewed opportunities to seek to fulfil the mission of the church and to reach the community in which God has placed us. We also look to the Lord to guide and mature His people through the coming year.

However rather than simply restart ministries that have paused over the past year we hope that the coming year will be an opportunity both to renew and reset our life together as a church. This begins by seeking God, as we have been reminded in our Sunday morning services in 2 Chronicles. In the autumn we are looking to have a short Sunday morning series on rediscovering church and to combine this with some teaching material for home groups. In the evening services, we are planning a series on ethical questions that address how we should live as Christian people in our changing culture.

We also hope that this year might see some added momentum and even action regarding the redevelopment of the building. During the year we employed CPL, a team of architects, who provided helpful advice and suggestions in our initial thoughts for redevelopment. We are now liaising with Bob Thompson , a local architect, to complete a design which we can take to the church to vote on in the coming months.

Matthew Benton

FINANCE TEAM

Financial Review

Fundraising

It is the belief of this Church that the responsibility of funding the activities of the Church rests with the members. Consequently we do not make public appeals, or undertake street collections, or telephone appeals to raise funds.

Details of the Church expenses are shared with the Church on a quarterly basis and therefore the members are encouraged to give according to how the Lord prompts. In some cases the congregation is encouraged to give to a specific cause, e.g. at harvest or at Christmas.

In the case of Playgroup, the funding is via the Government grants and also the parents pay for their children to attend a number of sessions that are not paid for by the Government.

Performance for 2020-2021

The year 2020-21 has shown a continued financial stability. Pre-school income decreased from £59,021 to £51,684. Mission giving reduced as a result of a policy, to combine the general and mission fund and give 15% of all giving towards mission. The exception to this was for Harvest and Christmas appeals.

Legacies were higher than normal due to some generous gifts from members who have remembered the church in their wills. As these legacies have not been designated for a specific purpose they can be used for general purposes of the charity.

The charity continues to have a more than healthy surplus with £349,892 of funds available with expenditure in the year of £197,844 and so if there was no income then the charity could survive for 21 months. Although there was reduction in reserves this was mainly due to a reduction in those who were giving to LABC.

We continued to support financially the following organisations: Association of Grace Baptist Churches (South East), Home Mission, United Beech Mission, and Jason and Andrea Murfitt as they prepare to start new mission work in Madeira.

Legacies

The year 2020-21 saw a number of legacies provided to LABC these were unrestricted and there was £59278 of legacies that were informed to the charity but not received in the bank at the 31st March 2021. These figures are shown in the trade debtors which also includes Gift Aid reclaims and pre-school fees.

Reserves

The Church continues to maintain reserves against our regular expenditure. In addition, reserves are available separately for projected future building developments and in relation to various legacies given to the church over the years. We are grateful to God for additions to these funds.

The Church premises, and the manse at 75 Limes Avenue, are owned by Grace Baptist Charities Ltd. However the responsibility for the upkeep is maintained by the Church.

Plans for 2021/22

As we have budgeted for the coming financial year we have anticipated increased spending on both the church building and manse in terms of maintenance and renovations.

We will continue to support the Church in the use of literature to reach out and disciple those who are connected with the Church.

Limes ABC Preschool Financial Performance 2020/21

The preschool financial position continues to be insecure with a reduction in reserves of £2,480.

Plans for 2021/22

Staff salaries will be reviewed as per our normal practice. However, given the financial situation the income for the group will be monitored closely. Staffing levels will be reviewed in light of surplus income and the increases in administration tasks.

Impact of COVID 19

During the year the normal activities of the Church have been impacted and this has meant spending in certain areas has declined whilst spending on IT related materials have increased in comparison to budget.

The Pre-school had to close for a period with some staff taking advantage of the furlough scheme. However, with the support of the parents and council the pre-school was able to reopen and a change of name took place.

The financial impact on the Church has been negliable with small donation gift aid taking a hit but in general the usual people who give to the work of the Church have continued to support the work at their usual levels. The income is reducing as those who give are no longer worshipping with the Church.

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Limes Avenue Baptist Church

Charity No 1140574

Annual accounts for the period Period start date From To 01/04/2020

To Period end date 31/03/2021

Section A Statement of financial activities (including summary income and expenditure account)

Unrestricted funds £	Restricted income funds Total funds Prior year funds £ £ £	Restricted income funds Total funds Prior year funds £ £ £	Restricted income funds Total funds Prior year funds £ £ £
247,138	59,242	306,379	200,582
-	4,169	4,169	8,470
349	-	349	1,192
2,329	278	2,607	2,389
249,816	63,689	313,504	212,633

Recommended categories by activity

Income (Note 3)

Income and endowments from: Donations and legacies Charitable activities Other trading activities Investments

Total Expenditure (Notes 5) Expenditure on: Charitable activities

133,405	64,439	197,844	233,528
133,405	64,439	197,844	233,528

116,411	- 750	115,661	- 20,895
116,411	- 750	115,661	- 20,895
116,411	- 750	115,661	- 20,895
-	-	-	-
1,740	- 1,740	-	-

118,151	- 2,490	115,661	- 20,895

209,429	24,591	234,020	254,915
327,580	22,101	349,681	234,020

Section B Balance sheet

Unrestricted funds £	Restricted income funds Total this year Total last year £ £ £	Restricted income funds Total this year Total last year £ £ £	Restricted income funds Total this year Total last year £ £ £
7,257	331	7,588	6,645
7,257	331	7,588	6,645

71,212	5,906	77,118	21,708
251,603	19,630	271,233	213,156
322,815	25,536	348,351	234,864

2,491	3,766	6,257	7,490

320,324	21,770	342,094	227,374

327,580	22,101	349,681	234,020

-	-	-	-

327,580	22,101	349,681	234,020

	22,101	22,101	24,591
327,580		327,580	209,429
327,580	22,101	349,681	234,020

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signed by one or two trustees/directors on behalf of all the trustees/directors	Print Name	Date of approval dd/mm/yyyy

Note 1 Basis of preparation

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts 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) issued on 16 July 2014

and with

the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)

and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

1.2 Going concern

The reserve funds are significant to see through a long period of time with no further giving provided.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP). 1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources; • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability.

There has been no offsetting of assets and liabilities, or income and expenses, unless Offsetting required or permitted by the FRS 102 SORP or FRS 102.

Grants and donations are only included in the SoFA when the general income recognition Grants and donations criteria are met (5.10 to 5.12 FRS102 SORP).

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services as entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP).

Legacies are included in the SOFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate Legacies and any conditions attached to the legacy are either within the control of the charity or have been met. Government grants The charity has received government grants in the reporting period Gift Aid receivable is included in income when there is a valid declaration from the donor. Tax reclaims on Any Gift Aid amount recovered on a donation is considered to be part of that gift and is donations and gifts treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise. Support costs The charity has incurred expenditure on support costs.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

Income from interest, This is included in the accounts when receipt is probable and the amount receivable can be royalties and measured reliably. dividends Insurance claims are only included in the SoFA when the general income recognition criteria Settlement of are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the insurance claims SoFA.

2.3 EXPENDITURE AND LIABILITIES

	Liabilities are recognised where it is more likely than not that there is a legal or constructive
Liability recognition	obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Governance and	Support costs have been allocated between governance costs and other support.
support costs	Governance costs comprise all costs involving public accountability of the charity and its
	compliance with regulation and good practice.
	Support costs include central functions and have been allocated to activity cost categories on
	a basis consistent with the use of resources, eg allocating property costs by floor areas, or
	per capita, staff costs by the time spent and other costs by their usage.
Grants payable	Where there are no conditions attaching to the grant that enables the donor charity to
without performance	realistically avoid the commitment, a liability for the full funding obligation must be
conditions	recognised.
Redundancy cost	The charity made no redundancy payments during the reporting period.
Deferred income	No material item of deferred income has been included in the accounts.
Creditors	The charity has creditors which are measured at settlement amounts less any trade discounts
Provisions for	A liability is measured on recognition at its historical cost and then subsequently measured at
liabilities	the best estimate of the amount required to settle the obligation at the reporting date
Basic financial instruments	The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.4 ASSETS
Tangible fixed assets	These are capitalised if they can be used for more than one year, and cost at least £100.
for use by charity
	They are valued at cost.
	The depreciation rates and methods used are disclosed in note 9.
	Debtors (including trade debtors and loans receivable) are measured on initial recognition at
Debtors	settlement amount after any trade discounts or amount advanced by the charity.
	Subsequently, they are measured at the cash or other consideration expected to be received.

Note 3 Income

Analysis of income	Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year	Unrestricted funds Restricted income funds Total funds Prior year
Donations and gifts	45,595	8,419	54,014	57,726
Gift Aid	54,618	2,640	57,258	72,131
Gift Aid reclaimed	13,658	670	14,328	18,033
Legacies	133,267	-	133,267	1,365
General grants provided by government/other charities	-	47,513	47,513	50,354
Membership subscriptions and sponsorships which are in substance donations	-	-	-	311
Other	-	-	-	663
Total	247,138	59,242	306,379	200,582

Playgroup fees	-	4,169	4,169	8,470
Total	-	4,169	4,169	8,470

Bookstall	349	-	349	1,192
Total	349	-	349	1,192

Interest income	2,329	278	2,607	1,814
Rental and leasing income	-	-	-	575
Total	2,329	278	2,607	2,389

	249,816	63,689	313,504	212,633

Note 4 Analysis of receipts of government grants

All grants are in relation to the preschool and are for providing preschool places.

Note 5 Expenditure

Analysis of expenditure	Unrestricted funds	Restricted income funds	Total funds	Prior year

Charitable activities	51,494	64,439	115,933	149,668
Governance costs	80,362	-	80,362	78,856
Other resources expended	1,549	-	1,549	5,004
Total expenditure on charitable activities	133,405	64,439	197,844	233,528

	133,405	64,439	197,844	233,528

Note 6 Support Costs

Support cost (examples)	Grand total
Governance	80,362
Total	80,362

These costs are in relationship to the salaries of the pastors and their support staff.

Note 7 Paid employees

7.1 Staff Costs

Salaries and wages Social security costs Pension costs (defined contribution pension plan) Other employee benefits Total staff costs

This year 116,067	Last year 115,351
4,180	5,127
6,806	6,097
2,370	2,274
129,423	128,849

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000

nt in the year	This year Number	Last year Number
Charitable Activities	4	4
Governance	2	2
Other	1	1
Total	7	7

Note all employees are counted although a large part of the employees are on a part time basis only.

Note 8 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

Amount of contributions recognised in the SOFA as an expense £6,806

The allocation of the expesense between restricted and unrestricted funds is based on the activity carried out s either pre-school or Church.

Note 9 Tangible fixed assets

9.1 Cost or valuation

At the beginning of the year Additions Revaluations Disposals At end of the year 9.2 Depreciation and impairments Rate Straight line At beginning of the year Disposals Depreciation Impairment At end of the year 9.3 Net book value Net book value at the beginning of the year Net book value at the end of the year	Fixtures, fittings and equipment	Total
	92,037	92,037
	4,603	4,603
	-	-
	-	-
	96,640	96,640
	5
	85,392	85,392
	-	-
	3,660	3,660
	-	-
	89,052	89,052

	6,645	6,645
	7,588	7,588

9.4 Other disclosures

Access to the church building and manse which are held on trust by the Grace Baptist Trust Corporation.

Note 10 Debtors and prepayments

10.1 Analysis of debtors

10.1 Analysis of debtors
Trade debtors Less inter-organisational debtors Prepayments and accrued income Other debtors Total	Thisyear	Lastyear
	74,794	18,942
	- 145	- 145
	2,469	-
	- 0	2,911
	77,118	21,708

Note 11 Creditors and accruals

11.1 Analysis of creditors

Trade creditors Accruals and deferred income Taxation and social security Other creditors less inter-organisational Total Note 12 Cash at bank and in hand Short term deposits Cash at bank and on hand Total The funds are held with two different organisations: HSBC Grace Baptist Charities Limited	Amounts falling due within one year	Amounts falling due within one year
	Thisyear	Lastyear
	4,424	4,921
	0	0
	1,978	2,714
	- 145	- 145
	6,257	7,490

	Thisyear	Lastyear
	208,917	206,338
	62,316	6,818
	271,233	213,156
	Thisyear	Last Year
	64,895	17,929
	206,338	195,228

The funds held with Grace Baptist Charities Limited has a Company number 00096055.

The company acts as a corporate trustee of charitable trusts, and acts as custodian trustee for a number of churches. The company also receives loans from churches and charitable trusts, and assists some churches and trusts through the provision of loans and other advances.

Note 13 Charity funds

13.1 Details of material funds held and movements during the CURRENT reporting period

Fund names	Fund balances brought forward	Income	Expenditure	Transfers	Fund balances carried forward
Pre-School	8,354	51,684	-52,424	-1,740	5,874
General	110,543	115,303	-133,395	1,740	94,191
Mission	0	11,591	-11,391	-	200
Legacies	98,886	134,513	-10	-	233,389
Jean Green	1,507	20	-1	-	1,526
Trainee	5,285	65	-1	-	5,349
TOFS	2,571	138	-621	-	2,088
Building	6,874	191	-1	-	7,064
Total Funds as per balance sheet	234,020	313,505	-197,844	-	349,681

13.2 Details of material funds held and movements during the PREVIOUS reporting period

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Fund
Fund balances balances
brought carried
Fund names forward Income Expenditure Transfers forward
Pre-School 1,737 59,021 - 50,664 - 1,740 8,354
General 131,686 119,558 - 130,807 - 9,894 110,543
Mission 40 29,248 - 40,922 11,634 0
Legacies 97,536 1,365 - 15 - 98,886
Jean Green 1,482 25 - 0 - 1,507
Trainee 5,206 80 - 1 - 5,285
TOFS 2,332 3,104 - 2,865 - 2,572
Building 14,896 232 - 8,254 - 6,874
Total Funds as per balance sheet 254,915 212,633 - 233,528 - 234,020
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Fund names	Type	Purpose and Restrictions For the provision of education to 2-4 year olds General purposes of the church To further the mission of the gospel throughout the world Legacies provided to the church without any restrictions Setup in honour of a church member to aid young people in their Christian walk A fund setup for the training of the next generation of church workers A fund relating to work with the elderly in Aylesbury To support the maintenance or changes to the building at LABC
Pre-School	Restricted
General	Unrestricted
Mission	Restricted
Legacies	Unrestricted
Jean Green	Restricted
Trainee	Restricted
TOFS	Restricted
Building	Restricted

13.3 Funds held breakdown of activities current period

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Pre-
General Legacies Mission TOFS School Other
Income
Income 115,303 134,513 11,591 138 51,684 276
Inter – organisational income 1,740
Expenditure
Administration - 2,900 - 314 - 2,892
Activities - 2,648 - 308 - 550
Ministry - 3,232 - 100
Mission - 23,540 - 11,291 - 50
Other - expenses - 3,510 - 10 - 157 - 2
-
Property 19,286
Salaries - 78,277 - 48,775
Inter – organisational expenses - 1,740
Income 115,303 134,513 11,591 138 51,684 276
Expenditure - 133,394 - 10 - 11,391 - 621 - 52,425 - 2
Transfer 1,740 - 1,740
Net movement in funds - 16,350 134,504 200 - 483 - 2,480 273
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