## **ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 201** ## **HUTTON & SHENFIELD UNION CHURCH** **CHARITY REG NO. 1141799** N Watson NW Consultants Ltd 55 Crown Street Brentwood CM14 4BD ## **ANNUAL REPORT AND STATEMENT OF ACCOUNTS FOR YEAR ENDED 31ST DECEMBER 2021** ## **HUTTON & SHENFIELD** ## **UNION CHURCH** **CHARITY REG NO. 1141799** N Watson NW Consultants Ltd 55 Crown Street Brentwood CM14 4BD ## **HUTTON AND SHENFIELD UNION CHURCH** **CONTENTS** Legal and Administrative Information Page 3 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 ## **HUTTON AND SHENFIELD UNION CHURCH** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** 1141799 ## **START OF FINANCIAL YEAR** 1st January 2021 ## **END OF FINANCIAL YEAR** ## **TRUSTEES AT 31ST DECEMBER 2020** Rev Paul Ellis Mrs S Dunn Mrs G Johnson Mrs A Gibson 31st December 2021 Miss L Corderoy Mrs E Montgomery Mrs L Crutchett Mrs K Gee Mr T Medland 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 2021** 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 ## **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 2021 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: 1. 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 2. 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 ## **HUTTON AND SHENFIELD UNION CHURCH** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **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 highlights 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 100 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 2020. Covid restrictions continued until July 2021 again reducing premises income. 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 50 and 60 persons. A creche is available for children under five and there are separate groups for children and young people. One of the Church Members is a lay preacher, who occasionally leads services at other local churches. The Minister was involved with a local primary school as a representative of the Church and as an Associate of the Brentwood Schools Christian Worker Trust. During the course of a month, six 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 2021 totalled 18.82% 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. ## **HUTTON AND SHENFIELD UNION CHURCH TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **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 has a Minister, an Afliated Minister and Ofce Manager are employed, and most members of the Church are involved in worship and prayer, visiting the sick and|Whilst the Church has a Minister, an Afliated Minister and Ofce Manager are employed, and 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 which are 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 specifc 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 babies group run by volunteers meets weekly on Wednesday mornings. Average attendance exceeds 20 families.| ||Every weekday morning the cofee 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 ofered for this group on Tuesdays.| ||Once a week a stall selling donated goods and cards, stafed by Church volunteers, is also open to the public. With the purpose| ||raising money for Charities.| ||A Group called Who Let the Dads Out supports Fathers and Children.| ||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 2021 due to the Covid 19 restrictions.| |4)|Afliated 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 of £919, and Charitable Appeals £1,480, St Francis Hospice £1092 and £1,555 for Let's Read Ghana.| ## **HUTTON AND SHENFIELD UNION CHURCH** ## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **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 £66,031. ## 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 cost of the Minister, Affiliated Minister, the Office Manager 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 and of affairs of the trust and 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 9th March 2022 ## **HUTTON AND SHENFIELD UNION CHURCH** ## **STATEMENT OF RECEIPTS AND PAYMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021** |Notes
**RECEIPTS :**
Voluntary Receipts
2a
Activities for Generating Funds
2b
Charitable Activities
2c
Investment Income
2d
Other Receipts
2e
**TOTAL RECEIPTS**
**PAYMENTS :**
Costs of Charitable Activities
3a/4/5
Governance Costs
3b
**TOTAL PAYMENTS**
Paxton
**NET INCOMING / (OUTGOING) RESOURCES**
Transfers
-
Brought Forward
**BALANCES CARRIED FORWARD**|Unrestricted
Designated
Restricted
Total
Total
Funds
Funds
Funds
2021
2020
£
£
£
£
£
98,059 - - 98,059 102,877
16,250 - - 16,250 22,455
3,417 18,663 4,352 26,432 15,611
9 0 0 9 199
4,026 - - 4,026 250| |---|---| ||**121,761 18,663 4,352 144,776 141,393**| ||138,598 17,187 5,047 160,832 134,890
674 - - 674 706| ||**139,272 17,187 5,047 161,506 135,596**| ||| ||**(17,511) 1,476 (695) (16,730) 5,797**
114,946 14,457 5,315 134,722 128,922| ||**97,440 15,933 4,619 117,992 134,723**| The notes on pages 9 to 14 form part of these accounts. All operations are continuing operations. ## **HUTTON AND SHENFIELD UNION CHURCH** ## **STATEMENT OF ASSETS AND LIABILITIES AS AT 31ST DECEMBER 2021** |||||**Dec 31**|**Dec 31**|| |---|---|---|---|---|---|---| ||Unrestricted|Designated|Restricted|2021|2020|| |**ASSETS**|Funds|Funds|Funds|Total|**Total**|| ||£|£|£|£|**£**|| |**Cash Funds:**||||||| |Bank Accounts
|97,400|15,933|4,619|117,951 134,662||| |Petty Cash Accounts
|41|-|-||41|58| ||**97,441**|**15,933**|**4,618**|**117,992 134,720**||| |**Represented by:**||||||| |General Fund
|97,440||||97,440 114,950|| |Designated Funds||15,933|||15,933 14,456|| |Restricted Funds|||4,618||4,618|5,314| ||**97,441**|**15,933**|**4,618**|**117,992 134,720**||| |**Assets retained for the Charity's**||||||| |**own use:**||||||| |Debtors
|3,992|-|-||3,992|-| ||**3,992**|**-**|**-**||**3,992**|**-**| |**LIABILITIES**||||||| |Independent Examiners Fee||-|-|||-| ||**-**|**-**|**-**||**-**|**-**| ## **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 9th March 2022 and Signed on their behalf by ………………., Mrs G Johnson, Trustee ## **HUTTON AND SHENFIELD UNION CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **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 Oferings
Gift Aided Oferings
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**
Cofee 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**
Electricity Refund
Other Receipts
Weddinds/Funeral Donation|Unrestricted
Designated
Restricted
Total
Total
Funds
Funds
Funds
2021
2020
£
£
£
£
£
19,513 - - 19,513 15,701
59,584 - - 59,584 58,953
2,219 - - 2,219 1,447
16,743 - - 16,743 23,476
- - - 3,300| |---|---| ||**98,059 - - 98,059 102,877**| ||16,198 - - 16,198 22,435
52 - - 52 20
- - -
-| ||**16,250 - - 16,250 22,455**| ||- -
-
3,070 - - 3,070 1,578
- -
23 - - 23 69
16 - - 16 51
57
- 57 72
251 - - 251 2,135
18,663 4,352 23,015 11,706| ||**3,417 18,663 4,352 26,432 15,611**| ||9 0 0 9 199| ||**9 0 0 9 199**| ||2,854
2,854 -
207 - - 207 250
965
965| ||**4,026**
**4,026 250**| ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** |**3. PAYMENTS**
**a) Costs of Charitable Activities**
Ministry
Minister Employment Costs
Minister's Travel
Manse Expenses
Afliated Minister's Costs
Visiting Ministers
Baptist Pension Fund Defciency
Church Activities
Church Music
Cofee Bar
Messy Church
Training
Fun Day Costs
Youth Work
Minibus Insurance
Wedding and funeral costs
Miscellaneous Costs
Charitable Giving
Baptist
URC
BSCWT
Other Giving
Ofce Costs
Telephone etc
Computer Costs
Messenger/Newsletter Printing
Hoursworth trainees
Ofce Supplies
Photocopying
Postage
Publicity
Web Site Fees
Costs of Charitable Activities C/f|Unrestricted
Designated
Restricted
Funds
Funds
Funds
£
£
£
48,142 - -
307 - -
4,375 - -
620
45 - -
4,818 - -
1,911 - -
433 - -
138 - -
- -
- -
270 - -
748
599 - -
1,402 - -
9,600 - -
9,600 - -
3,010 - -
70
1,853 - -
94 - -
- -
264 - -
496 - -
962 - -
123 - -
15 - -|Total
2,021|Total
2,020| |---|---|---|---| |||
£
48,142
307
4,375
620
45
4,818
-
1,911
433
138
-
-
270
748
599
1,402
-
9,600
9,600
3,010
70
1,853
94
-
264
496
962
123
-
15|
£
39,328
522
3,604
620
3,551
1,784
526
85
265
307
390
60
1,134
9,600
9,600
3,036
-
2,328
890
549
1,066
223
22| ||89,894 - -|89,894|79,490| ## **HUTTON AND SHENFIELD UNION CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** |Note
**a) Costs of Charitable Activities (Continued)**
Costs of Charitable Activities B/f
Premises Costs
Staf Employment Costs
Cottage Expenses
Copyright Licence
Electricity
Gas
Housekeeping
Inspection Certifcates
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
Funds
Funds
Funds
£
£
£
89,894 - -
19,307 - -
3,125 - -
634 - -
4,678 - -
3,342 - -
829 - -
4,626 - -
4,690 - -
- -
2,145 - -
1,033 - -
899 - -
2,959 - -
- -
- -
212 - -
225 - -|Total
2,021|Total
2,020| |---|---|---|---| |||
89,894
19,307
3,125
634
4,678
3,342
829
4,626
4,690
-
2,145
1,033
899
2,959
-
-
212
225|
£
79,490
18,808
1,953
793
3,328
3,887
786
1,250
5,689
3,525
1,143
481
4,936
926
957| ||**138,598 - -**|**138,598**|**127,952**| ||300 - -
374 - -|300
374|300
406| ||**674 - -**|**674**|**706**| ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **4. RESTRICTED FUNDS** |**4. RESTRICTED FUNDS**||| |---|---|---| |Charity
Charity/Sanctus
Community Aid|Balance
Jan 1, 21
£
3,276
-
2,040|Income
Expenditure
Balance
Bank Interest
Fund Transfer
£
£
£
£
£
4,267
5,047 2,495

-
85 0
2,124
Charitable Activities &
Grant| ||5,316|4,352 0 - 5,047 4,619| **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
Luncheon Club
Minibus|Balance
£
5,271
3,415
666
5,106|Income
Transfers
Expenditure
Balance
Charitable Activities
Bank Interest
£
£
£
£
£
15,322
14,577 6,015
2,979
1,490 4,905
146
546 266
216 0
574 4,747| ||14,458|18,663 0 - 17,187 15,933| 161,506.55 Who Let the Dads Out is a Group to support Fathers and Children Red Ballon receives monies for Youth Work Luncheon Club: senior citizens meet third Thursday each month for lunch Minibus: used to transport elderly/disabled people to church/or other meetings ## **HUTTON AND SHENFIELD UNION CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** |**6. CASH AT BANK AND IN HAND**
Nat West Current Account
- GENERAL
- CHARITY
- MINIBUS
- RED BALLOON
Sub Total
NAT WEST COMMUNITY AID
NAT WEST LUNCH CLUB
NAT WEST WHO LET THE DADS OUT
COIF GENERAL FUND
COIF EDNA TURFF
COIF DEPOSIT MINIBUS
PETTY CASH GENERAL|Unrestricted
Designated
Restricted
Funds
Funds
Funds
**2021**
£
£
£
**£**
24,979
24,979
2,495
2,495
3,400
3,400
4,905
4,905| |---|---| ||24,979 8,305 2,495
35,779
2,124
2,124
266
266
6,015
6,015
66,031
66,031
6,389
6,389
1,347
1,347
41
41| ||**97,440 15,933 4,619**
**117,992**| ## **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** |**8. STAFF COSTS AND NUMBERS**|| |---|---| |Gross Wages and Salaries
National Insurance Costs
Employer's Pension Contributions|2021
2020
**2019**
£
£
£
20,072 20,198 22,742
120 120 257| ||**20,192 20,318 22,999**| In 2021 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 (2020 - none). ## **HUTTON AND SHENFIELD UNION CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2021** ## **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 £900,000. 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. In 2021 the contribution of the Church was £4,818.