HUTTON AND SHENFIELD UNION CHURCH
CONTENTS
Page 3 Legal and Administrative Information Page 4 Independent Examiner's Report to the Trustees Pages 5 to 6 Trustees' Report Page 7 Statement of Receipts and Payments Page 8 Statement of Assets and Liabilities Pages 9 to 14 Notes to the Accounts
1
HUTTON AND SHENFIELD UNION CHURCH
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER 1141799 START OF FINANCIAL YEAR 1st January 2020 END OF FINANCIAL YEAR 31st December 2020 TRUSTEES AT 31ST DECEMBER 2020 Rev Paul Ellis Minister Miss L Corderoy Mr D Gillies Mrs S Dunn Secretary Mrs L Crutchett Mr T Medland Mrs G Johnson Finance Officer Mrs J Damen Mrs E Montgomery Mrs A Gibson Property Manager Mrs E Gear Mr M Rutherford Mrs K Gee
Trustees are elected by Church Members at the Annual Church Meeting in March/April for a period of 3 years. Officers appointed in same manner in January annually for a maximum period of 5 years.
CUSTODIAN TRUSTEES AT 31ST DECEMBER 2020
The United Reformed Church (Eastern Province) Trust Baptist Union Corporation
GOVERNING INSTRUMENT
Constitution dated 27th October 2010
OBJECTS
The purpose of the Church is the advancement of religion. In addition it seeks to encourage fellowship and support for individuals.
CORRESPONDENCE ADDRESS Roundwood Avenue Hutton Mount Brentwood Essex CM13 2NA
PRIMARY BANKERS NatWest 46 High Street Brentwood Essex CM14 4AL
INDEPENDENT EXAMINER
N Watson NW Consultants Ltd 55 Crown Street Brentwood CM14 4BD
2
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS
Report to the Trustees and Members of Hutton and Shenfield Union Church on the accounts for the year ended 31st December 2020 set out on pages 7 to 14.
Respective responsibilities of trustees and examiner
The Charity's Trustees are satisfied that the audit requirement of section 144(2) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the governing documents or constitution of the Charity for the conducting of an audit. As a consequence the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination, it is my responsibility to:
-
examine the accounts under section 145 of the Act.
-
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Act, and
-
· to state whether particular matters have come to my attention.
Basis of independent examiner's statement
I conducted my examination in accordance with the General Directions given by the Charity Commissioners for England & Wales in relation to the conducting of an independent examination, referred to above. An independent examination includes a review of the accounting records kept by the Charity and of the accounting systems employed by the Charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you as Trustees concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of the Charities legislation and that the financial statements comply with the SORP, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtain written assurances from the trustees of all material matters.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
-
which gives me reasonable cause to believe that in, any material respect, the trustees have not met the requirements to ensure that: · proper accounting records are kept (in accordance with section 130 of the Act); and
accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
N Watson NW Consultants Ltd
55 Crown Street Brentwood CM14 4BD
3
HUTTON AND SHENFIELD UNION CHURCH
TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020
Structure, Governance and Management
The organisation is a Union Church with affiliation to both the Baptist Union and the United Reformed Church and was registered as a charity on 9th May 2011, No. 1141799.
All Trustees are given a two page leaflet which highligts the 6 Main Duties of being a Trustee and are told to download the booklet titled "The Essential Trustee: What you need to know published by the Charity Commission.
It is a Union Church, comprising a Minister, 3 Church Officers, 9 elected Deacons and around 120 members. Proposals are initially discussed by the Deacons then recommended to the monthly Church Meeting for approval by the Church Members at their meeting. In August 2016 Rev Paul Ellis began his ministry at the Church.
The Church financially contributes to The United Reformed Church, The Baptist Union, and The Baptist Missionary Society together with the local Brentwood Schools Christian Worker Trust.
All major insurance risks are subject to normal Churches' and employers' insurance. An annual review of all areas of risk is undertaken by the Trustees in conjunction with staff and volunteers responsible for the area of activity and Trustee Indemnity Insurance is held.
Summary of Main Activities Undertaken for the Public Benefit Covid-19
The Church activities from March 2020 were severely affected by the Covid-19 restrictions. Church services were streamed and the premises closed for much of the year, reducing premises income by about 50%. Although donations at Sunday services were reduced, regular giving by standing order was not affected.
The Trustees have complied with the duty in section 4 of the Charities Act 2006 to have due regard to the public benefit guidance published by the Charity Commission in December 2008.
The main object of the organisation is the advancement of the Christian faith. Each Sunday there is a morning family service for all ages which is usually attended by between 80 and 100 persons. A creche is available for children under five and there are separate groups for children and young people. The Sunday evening service is normally attended by about 15 persons.
One of the Church Members is a lay preacher, who frequently leads services at other local churches.
The Minister was involved with two local primary schools as a representative of the Church and as an associate of the Brentwood Schools Christian Worker Trust.
During the course of a month, seven separate church groups meet on the premises for the purpose of the furtherance of religion and/or fellowship activities.
In addition the premises are used by at least 27 local clubs, schools and social groups, including the local Parkinson's Society and Beaver Scouts
Policy on Grantmaking
Grants in 2020 totalled 16% of total income. The main grants are to the Baptist Union and the United Reformed Church and the Brentwood Schools Christian Worker Trust. In addition small grants are made to other religious or charitable causes. All grants are approved by the Trustees.
4
HUTTON AND SHENFIELD UNION CHURCH TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
Summary of Main Activities Undertaken for the Public Benefit (Continued)
Policy Programme related to Investments
Investments are not made, apart from cash deposit accounts.
Contribution made by Volunteers
Whilst the Church employs a Minister, Affiliated Minister, Office Manager and two Hoursworth helpers, most members of the Church are involved in worship and prayer, visiting the sick and others in need, together with helping with the administration. This involves being on rotas for meeting and greeting, serving refreshments, creche duties and driving the minibus for transporting elderly or disabled persons. Monthly events provided by volunteers open to all include a lunch club for the elderly, and a bible study group, all providing companionship to a wide variety of people. Also many of our church members volunteer in our children's and youth work.
Achievements and Performance
1). Teaching, Preaching and showing practical care in the community This includes teaching in Church on Sunday, which is open to all, midweek meetings and also by running specific courses to address particular aspects of Christian living.
2). Impacting the next generation
Volunteers from the Church work to provide a range of activities for 4 - 16 year olds. The Church provides support to the Brentwood Schools Christian Worker Trust, which take assemblies and lead discussions in a number of local schools. The aim is to support young people, families and their schools within a Christian context.
3) Help to the Community
A Mothers and Toddlers group run by volunteers meets weekly on Thursday afternoons. Average attendance is 4.
Every weekday morning the coffee bar is open to the public for friendship. On Tuesdays a number of senior citizens are brought to the Church gathering area in the Church minibus and enjoy a very sociable morning together. A monthly service is offered for this group on Tuesdays.
Once a week, a stall of donated goods and cards, staffed by church volunteers, is also open to the public with the purpose of raising funds for charities. In 2020 £780 was raised for laptops in Ghana but activities were suspended after March because of the Covid-19 restrictions.
On the May Day Bank Holiday, the Church normally opens its grounds and premises to local families for a Fun Day. Children's activities, bouncy castles and games are provided free of charge and refreshments are served. However, this could not be held in 2020 due to the Covid 19 restrictions.
4) Affiliated Minister was appointed during 2018 to assist with the mission of the church
- 5) Helping to support education overseas
Encouragement is given to a Church member, a retired Headteacher, to support education in Ghana through the supply of books and new methods of teaching.
6) Fundraising
The Church raised funds for Foodbank £195, Christian Aid-Beirut Appeal £1,386 Brentwood Schools Christian Workers Trust £3.036 and £1,500 to the Red Balloon Foundation.
5
HUTTON AND SHENFIELD UNION CHURCH
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2020
Financial Review
Statement on Policy on Reserves
Sufficient reserves are maintained for the foreseeable needs of the Church so as to ensure that commitments entered into can be met. There is no specific formula but it is planned that the Reserves will be about three/four months of fixed expenditure (approximately £145,000 p.a.). At the year end the level of reserves was approximately £65,000.
Review for the Year
The financial resources of the Church, to a very large extent, are given by the church members and other members of the public who attend the Church services. Many volunteers give freely of their time and the hours and value of that time cannot be quantified.
Funds received provide for the salaries of the Minister, Affiliated Minister, the Office Manager and two Hoursworth helpers, which together with the premises expenditure enables the charity to achieve its objectives of advancing religion, working with young people and encouraging community spirit.
Trustees' Responsibilities
The Charities Act 2011 requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the Trustees are required to:
-
Select suitable accounting policies and apply them consistently
-
Make judgements and estimates that are reasonable and prudent
Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue to exist.
The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the Trustees …………………………………………………………………………………, G Johnson, Trustee
Date …10 March 2021
6
HUTTON AND SHENFIELD UNION CHURCH
STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| Unrestricted | Designated | Restricted | Total | Total | |||
|---|---|---|---|---|---|---|---|
| Notes | Funds | Funds | Funds | 2020 | 2019 | ||
| RECEIPTS : | £ | £ | £ | £ | £ | ||
| Voluntary Receipts | 2a | 102,877 | - | - | 102,877 | 96,368 | |
| Activities for Generating Funds | 2b |
22,455 | - | - | 22,455 | 44,593 | |
| Charitable Activities | 2c | 3,905 | 9,345 | 2,361 | 15,611 | 57,175 | |
| Investment Income | 2d | 190 | 4 | 5 | 199 | 427 | |
| Other Receipts | 2e | 250 | - | - | 250 | 1,235 | |
| TOTAL RECEIPTS | 129,677 | 9,349 | 2,366 | 141,393 | 199,798 | ||
| PAYMENTS : | |||||||
| Costs of Charitable Activities | 3a/4/5 | 127,952 | 4,657 | 2,281 | 134,890 | 199,878 | |
| Governance Costs | 3b | 706 | - | - | 706 | 662 | |
| TOTAL PAYMENTS | 128,658 | 4,657 | 2,281 | 135,596 | 200,540 | ||
| Paxton | |||||||
| NET INCOMING |
/ | (OUTGOING) | |||||
| RESOURCES | 1,019 | 4,692 | 85 | 5,797 | -742 | ||
| -431 | 431 | ||||||
| Transfers | |||||||
| - | -160 | 160 | |||||
| Brought Forward | 114,518 | 9,174 | 5,230 | 128,922 | 129,664 | ||
| BALANCES CARRIED FORWARD | 114,946 | 14,457 | 5,315 | 134,723 | 128,922 |
The notes on pages 9 to 14 form part of these accounts. All operations are continuing operations.
7
HUTTON AND SHENFIELD UNION CHURCH
STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2020
| 31-Dec | 31-Dec | |||||||
|---|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | 2020 | 2019 | ||||
| ASSETS | Funds | Funds | Funds | Total | Total | |||
| £ | £ | £ | £ | £ | ||||
| Cash Funds: | ||||||||
| Bank Accounts | 6 | 114,892 | 14,456 | 5,314 | 134,662 | 128,788 | ||
| Petty Cash Accounts | 6 | 58 | 0 | 0 | 58 | 136 | ||
| 114,950 | 14,456 | 5,314 | 134,720 | 128,924 | ||||
| Represented by: | ||||||||
| General Fund | 114,950 | 114,950 | 114,519 | |||||
| Designated Funds | 5 | 14,456 | 14,456 | 9,175 | ||||
| Restricted Funds | 4 | 5,314 | 5,314 | 5,230 | ||||
| 114,950 | 14,456 | 5,314 | 134,720 | 128,924 | ||||
| Assets retained |
for | the | ||||||
| Charity's own use: | ||||||||
| Debtors | 0 | 0 | 0 | 1,029 | ||||
| 0 | 0 | 0 | 0 | 1,029 | ||||
| LIABILITIES | ||||||||
| Independent Examiners | Fee | 0 | 0 | 0 | ||||
| 0 | 0 | 0 | 0 | 0 |
TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS
Charity Law requires the Trustees to prepare financial statements for each financial year which comply with the regulations set out in the Charities Act 2011. The Trustees have elected to take advantage of the provisions that apply to small charities and have prepared a Receipts and Payments Account and Statement of Assets and Liabilities which are set out on pages 7 to 8.
Approved by the Trustees on ………… 10 March 2021
Signed on their behalf by ……………………………………………., Mrs G Johnson, Trustee
8
HUTTON AND SHENFIELD UNION CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
1. BASIS OF ACCOUNTING
The accounts have been prepared under the “Receipts and Payments” basis as prescribed by the Charity Commissioners, and they meet the appropriate legal requirements. The accounts are prepared on a “going concern” basis in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2005) issued in March 2005.
| 2. RECEIPTS Note a) Voluntary Receipts Free Will Offerings Gift Aided Offerings Donations Gift Aid Tax Recovered Bequests and legacies b) Activities for Generating Funds Premises Income Sale of Donated Books Fund raising income c) Charitable Activities Coffee Bar Fun Day Income Church Magazine and directory Photocopying Messy Church Youth Receipts Funds 4/5 d) Investment Income Bank Interest 4/5 e) Other Receipts Other Receipts Wedding/Funeral donations |
Unrestricted Designated Restricted Total Total Funds Funds Funds 2020 2019 £ £ £ £ £ 15,701 - - 15,701 18,325 58,953 - - 58,953 58,108 1,447 - - 1,447 1,607 23,476 - - 23,476 18,328 3,300 - - 3,300 - |
|---|---|
| 102,877 - - 102,877 96,368 |
|
| 22,435 - - 22,435 44,400 20 - - 20 193 - - - - |
|
| 22,455 - 22,455 44,593 |
|
| - - - 1,578 - - 1,578 6,440 - 508 69 - - 69 486 51 - - 51 69 72 - 72 - 2,135 - - 2,135 800 9,345 2,361 11,706 48,872 |
|
| 3,905 9,345 2,361 15,611 57,175 |
|
| 190 4 5 199 427 |
|
| 190 4 5 199 427 |
|
| 250 - - 250 490 - - 745 |
|
| 250 - - 250 1,235 |
9
HUTTON AND SHENFIELD UNION CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| 3. PAYMENTS a) Costs of Charitable Activities Ministry Minister Employment Costs Minister's Travel Manse Expenses Affiliated Minister's Costs Training Minister Employment costs Visiting Ministers Baptist Pension Fund Deficiency Church Activities Church Music Coffee Bar Messy Church Training Fun Day Costs Youth Work Fundraising Event Costs Minibus Insurance Wedding and funeral costs Miscellaneous Costs Charitable Giving Baptist URC BSCWT Other Giving 4 Office Costs Telephone etc Computer Costs Messenger Printing Hoursworth trainees Office Supplies Photocopying Postage Publicity Web Site Fees Costs of Charitable Activities C/f |
Unrestricted Designated Restricted Total Total Funds Funds Funds 2020 2019 £ £ £ £ £ 39,328 - - 39,328 36,866 522 - - 522 499 3,604 - - 3,604 4,246 620 620 620 - - - - - - - 45 3,551 - - 3,551 4,632 - - 1,784 - - 1,784 2,502 526 - - 526 2,015 85 - - 85 - - - - 265 - - 265 283 307 - - 307 431 - - - - 390 390 1,458 60 - - 60 235 1,134 - - 1,134 1,143 - - 9,600 - - 9,600 9,600 9,600 - - 9,600 9,600 3,036 - - 3,036 3,017 - - 2,328 - - 2,328 1,759 - - - - - - - 1,033 890 - - 890 773 549 - - 549 614 1,066 - - 1,066 794 223 - - 223 149 - 124 22 - - 22 15 |
|---|---|
| 79,490 - - 79,490 82,453 |
10
HUTTON AND SHENFIELD UNION CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
| Note a) Costs of Charitable Activities (Continued) Costs of Charitable Activities B/f Premises Costs Staff Employment Costs Cottage Expenses Copyright Licence Electricity Gas Housekeeping Inspection Certificates Insurance Kitchen Costs Cleaning Grounds maintenance Refuse Collection Repairs & Maintenance Hutton Mount Ltd Equipment repairs Equipment purchases Water Rates b) Governance Costs Professional Fees Other Fees |
Unrestricted Designated Restricted Total Total Funds Funds Funds 2020 2019 £ £ £ £ 79,490 - - 79,490 82,453 18,808 - - 18,808 19,104 1,953 - - 1,953 6,211 793 - - 793 683 3,328 - - 3,328 3,089 3,887 - - 3,887 4,262 786 - - 786 1,282 1,250 - - 1,250 3,965 5,689 - - 5,689 5,513 - - - 639 3,525 - - 3,525 4,059 1,143 - - 1,143 1,104 481 - - 481 813 4,936 - - 4,936 15,286 - - - 2,250 - - - - 926 - - 926 3,864 957 - - 957 969 |
|---|---|
| 127,952 - - 127,952 155,546 |
|
| 300 - - 300 398 406 - - 406 264 |
|
| 706 - - 706 662 |
11
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
4. RESTRICTED FUNDS
| 4. RESTRICTED FUNDS | ||
|---|---|---|
| Charity Charity/Sanctus Community Aid |
Balance 01-Jan-20 £ 2,496 700 2,035 |
Expenditure Balance Charitable Activities & Grant Bank Interest Fund Transfer 31-Dec-20 £ £ £ £ £ 2,361 1,581 3,276 700 - 5 2,040 Income |
| 5,231 | 2,361 5 - 2,281 5,316 |
Charity: monies from Centenary donations 2013 for use to help older members of the community
Community Aid: assistance given to those living within 5 miles of the Church for particular, individual need
The restricted funds are wholly represented by cash reserves of the charity.
5. DESIGNATED FUNDS
| 5. DESIGNATED FUNDS | ||
|---|---|---|
| Who Let The Dads Out Red Balloon Food & Friendship Luncheon Club Minibus |
Balance 01-Jan-20 £ 219 3,317 62 775 5,393 |
Transfers Expenditure Balance Charitable Activities Bank Interest 31-Dec-20 £ £ £ £ £ 5,305 253 5,271 3,116 3,018 3,415 120 182 - 190 299 666 614 4 905 5,106 - Income |
| 9,766 | 9,345 4 - 4,657 14,458 |
Food and Friendship: a social group which meets on the first Wednesday of each month for supper Luncheon Club: senior citizens meet third Thursday each month for lunch Minibus: used to transport elderly/disabled people to church/or other meetings
12
HUTTON AND SHENFIELD UNION CHURCH
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31ST DECEMBER 2020
| 6. CASH AT BANK AND IN HAND Nat West Current Account - GENERAL - CHARITY - RED BALLOON NAT WEST COMMUNITY AID NAT WEST LUNCH CLUB NAT WEST MINIBUS NAT WEST WHO LET DADS OUT COIF DEPOSIT COMMUNITY AID COIF GENERAL FUND COIF EDNA TURFF COIF DEPOSIT MINIBUS PETTY CASH GENERAL |
Unrestricted Designated Restricted Funds Funds Funds £ £ £ 42,481 3,275 3,415 236 666 3,758 5,270 1,803 66,023 6,388 1,347 58 |
Sub Total | 31-Dec 2020 £ 42,481 3,275 3,415 |
|---|---|---|---|
| 49,171 236 666 3,758 5,270 1,803 66,023 6,388 1,347 58 - |
|||
| 114,950 14,456 5,314 |
134,720 |
7. PAYMENTS TO TRUSTEES
No payments were made to or took place with any Trustees or any persons connected with them during this financial period. As a URC Minister, Reverend Paul Ellis is paid from the URC Central Office and monies for this purpose are transferred to the URC on a monthly basis as part of Ministry and Mission contributions.
8. STAFF COSTS AND NUMBERS
| Gross Wages and Salaries National Insurance Costs Employer's Pension Contributions |
2020 £ 20,198 120 |
2019 £ 22,742 257 |
2018 £ 16,943 205 |
|---|---|---|---|
| 20,318 | 22,999 | 17,148 |
In 2020 there were five members of staff consisting of the Minister, an Affiliated Minister, Office Manager and two Hoursworth employees and all except for the Minister, were paid through the PAYE system.
No employee received emoluments in excess of £60,000 (2019 - none).
13
HUTTON AND SHENFIELD UNION CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2020
9. TANGIBLE FIXED ASSETS
The Church building was constructed in 1913 and is registered in the name of The United Reformed Church (Eastern Province) Trust but is not part of the assets of the URC. Within the grounds there is a two bedroom Caretaker's cottage with no road frontage or garage and because of the limited access is considered to be of low market value. There is also the Minister's Manse purchased in 2003 for £515,000, but is now considered to be worth in the region of £750,000. Most of the contents of the Church and halls consist of equipment mostly bought many years ago and hence have little intrinsic value.
10. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
11. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The Trustees aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
12. PUBLIC BENEFIT
The Charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or aims that are for the public benefit. Details of how the Charity has achieved this are provided in the Trustees' Report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on these matters.
13. Contiuing Liability
There is a deficiency on the Baptist Union Pension Fund which has resulted in an ongoing liability to those churches who were employing a Baptist Minister when the deficiency arose. The liability continues throughout the lifetime of that Minister and his wife and in 2020 the amount paid by this church
was reduced to £3,551, from £4,500 in 2019, by the Baptist Union because of the impact on church finaces caused by Covid-19.
14