Three Counties Baptist Church -
TRUSTEES REPORT For the year ended 31st December 2023
Constitution - Three Counties Baptist Church (Camberley in Surrey, Alton and Sherfield on Loddon in Hampshire) was constituted as a charity in its own right in 2008.
The three congregations share a constitution and were configured to operate as one church, one membership and share one purse. This is a ‘voluntary partnership’. This partnership has become more problematic to maintain as there are more demands on a dwindling income.
The charity number is 1142851
The ‘Three Counties’ constitution sets out the principles by which the Church is organised and managed and is based on the Baptist Union’s model constitution available at the time of the charity’s creation.
Separate trust deeds contain provisions governing the church buildings and property. These are held by the Baptist Union Corporation Ltd.
At the time of writing Three Counties Baptist church consists of three church buildings and two houses. The two houses belong to Camberley Baptist Church. The Church is managed by the Minister(s) and Deacons who are also the Trustees. Deacons are appointed by the members of the Church for a three-year term which is renewable.
The election of Deacons and Officers are carried out locally and then affirmed at the AGM.
Objectives and activities of the Church:
The church has continued its ministry of ‘Making Jesus known’ to the local area. The church runs, or hosts, activities covering a full range of ages.
The church commits to give a minimum of 10% of unrestricted income to activities outside of Three Counties Baptist Church. This money is used to support local, national and international needs.
Public Benefit: The Trustees have considered the guidance provided by the Charity Commission regarding public benefit and the work of the charity.
Training of Deacons - On appointment Trustees are given an induction pack to explain the duties and responsibilities of Trustees. Where a Deacon's role carries specific responsibilities, training is provided as necessary.
All Deacons must undertake Child Protection training and Vulnerable Adults training carried out by SCBA. All Deacons are required to have a DBS check. (other members of the three congregations, where necessary, will also undertake this training and DBS checking)
Decision making process within the Charity - The decision of the church meeting is final. Proposals for action are brought to the church meeting for discussion, prayer and progression. An informal budget is agreed by the church meeting.
Finance - The Trustees give thanks to God for the financial provision through His people to enable the work of the church to continue. The church reviews the major risks to which the church is exposed on an annual basis.
The church has general funds of £139,976 to be able to continue its ministry.
The church always aims to retain about £30,000 from these general funds as reserves to fulfil its obligations as an employer and to cover any unforeseen costs.
Income for 2023 was £81,967 Expenditure for 2023 was £73,043 The total ‘surplus’ for 2023 was £8,924
Any additional funds above the reserves level are retained for future spending and will be used to enhance the mission of the church, upgrade the facilities or develop the church's premises. Reserves are held to ensure we meet all of our obligations.
Year highlights:
Each of the fellowships have continued to worship and serve the local community.
Accounts:
The accounts have been prepared in accordance with Charity regulations and in particular the Statement of Recommended Practice Accounting and Reporting by Charities (revised 2015 FRSSE version). Organisations, Bankers, Independent Examiners - Banks - Nat West and HSBC Baptist Union Corporation (Investment Account)
Accountant - Mr Philip Nixon of Edwin Smith Chartered Accountants, 32 Queens Road. Reading. RG1 4AU
Approved on behalf of the Trustees on October 29[th] October 2024
THREE COUNTIES BAPTIST CHURCH RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
Charity registration number: 1142851
THREE COUNTIES BAPTIST CHURCH
REPORT OF THE INDEPENDENT EXAMINER
Report of the independent examiner to the trustees and members of Three Counties Baptist Church
I report on the receipts and payments accounts of the Church for the year ended 31 December 2023.
Respective responsibilities of trustees and examiner
As the Church's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of s144 of the Charities Act 2011 (the Act) does not apply and that an independent examination is needed. It is my responsibility to examine the accounts under s145 of the Act and to state, on the basis of the procedures laid down in the General Directions given by the Charity Commissioners under s145(5)(b) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as deacons concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.
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 requirements:
to keep accounting records in accordance with s130 of the Act; and
to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Philip J Nixon, FCA of Edwin Smith Chartered Accountants 32 Queens Road Reading Berks. RG1 4AU Date: October 2024
Charity registration number: 1142851
THREE COUNTIES BAPTIST CHURCH
RECEIPTS AND PAYMENTS ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
| RECEIPTS Offerings Other income Income tax reclaimed Interest Rental income and use of premises TOTAL RECEIPTS PAYMENTS Charitable expenditure Ministry Expenses Accommodation General expenses (see note 4) Building maintenance (see note 5) Grants to other causes (see note 3) Management and administration Accountancy Independent Examiner's fee Office, print and postage Equipment and maintenance TOTAL PAYMENTS NET OF RECEIPTS/(PAYMENTS) CASH FUNDS BROUGHT FORWARD CASH FUNDS CARRIED FORWARD |
Unrestricted Funds £ 33,144 0 16,385 997 31,441 81,967 34,134 3,481 14,296 9,581 8,091 69,583 2,356 0 822 282 3,460 73,043 8,924 131,052 139,976 |
Restricted Funds £ 167 0 0 0 0 167 0 0 0 0 297 297 0 0 0 0 0 297 -130 130 0 |
2023 Total £ 33,311 0 16,385 997 31,441 82,134 34,134 3,481 14,296 9,581 8,388 69,880 2,356 0 822 282 3,460 73,340 8,794 131,182 139,976 |
2022 Total £ 36,743 855 9,055 1,294 30,512 |
|---|---|---|---|---|
| 78,459 | ||||
| 35,698 3,372 12,699 4,167 6,480 |
||||
| 62,416 | ||||
| 270 918 226 2,440 |
||||
| 3,854 | ||||
| 66,270 | ||||
| 12,189 118,993 |
||||
| 131,182 |
Charity registration number: 1142851
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THREE COUNTIES BAPTIST CHURCH
STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2023
| Unrestricted Restricted Funds Funds £ £ CASH FUNDS 139,976 OTHER MONETARY ASSETS Income tax refunds due 7,954 Prepayment 6,088 14,042 TANGIBLE FIXED ASSETS retained for the charity's own use at insured values Church premises - Camberley 4,623,238 Church premises - Alton 356,097 Church premises - Sherfield 811,233 Church manse - Camberley 444,991 Church manse - H.W. 356,097 6,591,656 LIABILITIES Creditor 1,397 1,397 2023 |
Unrestricted Restricted Funds Funds £ £ 131,182 16,130 5,831 21,961 4,352,342 335,232 763,699 418,917 247,097 6,117,287 2,078 2,078 2022 |
Unrestricted Restricted Funds Funds £ £ 131,182 16,130 5,831 21,961 4,352,342 335,232 763,699 418,917 247,097 6,117,287 2,078 2,078 2022 |
|---|---|---|
| 6,117,287 | ||
Signed on behalf of all the trustees
Name Reverend Hayley Young
Signature
Date of approval: October 2024
Charity registration number: 1142851
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THREE COUNTIES BAPTIST CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
1) Basis of Accounts
These accounts have been prepared on the cash basis
The tangible fixed assets are shown at insurance values.
2) Trustee and employee emoluments and expenses
Emoluments are included under ministry expenses.
No remuneration or expenses were paid to trustees during the two years.
3) Grants to other Causes
| BMS World Mission BU Home Mission Besom Camberley DEC - Earthquake appeal British Red Cross Donations of £500 or less to 4 ral Expenses Preaching Fees Water, gas and electricity Cleaning etc. Insurance Telephones Subscriptions Other Expenses |
2023 2022 2,654 2,540 2,400 2,540 600 650 2,000 0 0 750 charities (2022 - none) 734 0 8,388 6,480 2023 2022 Camberley Alton Sherfield Total Total £ £ £ £ £ 100 300 30 430 725 4,402 630 836 5,868 3,522 218 0 0 218 62 6,088 29 0 6,117 5,851 936 0 0 936 963 35 0 0 35 35 376 206 110 692 1,541 |
2023 2022 2,654 2,540 2,400 2,540 600 650 2,000 0 0 750 734 0 |
|---|---|---|
| 8,388 6,480 |
||
| 12,155 1,165 976 14,296 12,699 |
4) General Expenses
5) Building Maintenance
| Camberley - church and manse Hartley Wintney manse Alton Sherfield |
2023 2022 £ £ 6,738 2,510 1,147 1,434 1,551 103 145 120 |
|---|---|
| 9,581 4,167 |
Charity registration number: 1142851
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THREE COUNTIES BAPTIST CHURCH
ACCOUNTS INFORMATION FOR CHURCH MEETING FOR THE YEAR TO 31 DECEMBER 2023
THREE COUNTIES BAPTIST CHURCH
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31 DECEMBER 2023
| Unrestricted Funds £ INCOMING RESOURCES Offerings 33,144 Other income 0 Income tax reclaimable 8,209 Interest 997 Rental income and use of premises 31,441 TOTAL INCOMING RESOURCES 73,791 RESOURCES EXPENDED Charitable expenditure Ministry Expenses 34,523 Accommodation 3,481 General expenses (see note 4) 14,039 Building maintenance (see note 5) 9,581 Grants to other causes (see note 3) 8,091 69,715 Management and administration Accountancy 278 Independent Examiner's fee 1,008 Office, print and postage 822 Equipment and maintenance 282 2,390 TOTAL RESOURCES EXPENDED 72,105 NET INCOMING/(OUTGOING) RESOURCE 1,686 Revaluation of tangible fixed assets 0 NET MOVEMENT IN FUNDS 1,686 TOTAL FUNDS BROUGHT FORWARD 150,935 TOTAL FUNDS CARRIED FORWARD 152,621 |
Restricted Funds £ 167 0 0 0 0 167 0 0 0 0 297 297 0 0 0 0 0 297 -130 474,369 474,239 6,117,417 6,591,656 |
2023 Total £ 33,311 0 8,209 997 31,441 73,958 34,523 3,481 14,039 9,581 8,388 70,012 278 1,008 822 282 2,390 72,402 1,556 474,369 475,925 6,268,352 6,744,277 |
2022 Total £ 36,743 855 9,242 1,294 30,512 |
|---|---|---|---|
| 78,646 | |||
| 35,698 3,372 12,162 4,167 6,480 |
|||
| 61,879 | |||
| 238 960 226 2,440 |
|||
| 3,864 | |||
| 65,743 | |||
| 12,903 0 |
|||
| 12,903 6,255,449 |
|||
| 6,268,352 |
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THREE COUNTIES BAPTIST CHURCH
BALANCE SHEET AT 31 DECEMBER 2023
| Note FIXED ASSETS Tangible fixed assets 6 CURRENT ASSETS Income tax refunds due Prepayments - insurance Bank LIABILITIES: amounts falling due within one year Creditor NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES LIABILITIES: amounts falling due after more than one year NET ASSETS FUNDS 7 Unrestricted Restricted |
2023 £ 6,591,656 6,591,656 7,954 6,088 139,976 154,018 1,397 1,397 152,621 6,744,277 0 6,744,277 152,621 6,591,656 6,744,277 |
2022 £ 6,117,287 |
|---|---|---|
| 6,117,287 | ||
| 16,130 5,831 131,182 |
||
| 153,143 | ||
| 2,078 | ||
| 2,078 | ||
| 151,065 | ||
| 6,268,352 0 |
||
| 6,268,352 | ||
| 150,935 6,117,417 |
||
| 6,268,352 |
Approved by the deacons on and signed on behalf of all the deacons by
The notes on pages 3 to 5 form part of these accounts.
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THREE COUNTIES BAPTIST CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
1) Basis of Accounts
These accounts have been prepared under the historical cost convention, as modified by the inclusion of the tangible fixed assets at insured values.
These 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 The Republic of Ireland (FRS 102) issued on 16 July 2014 and with the Financial Reporting Standard applicable in the UK and The Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. They have, therefore, continued to adopt the going concern basis in preparing their financial statements.
The tangible fixed assets are shown at insurance values.
2) Trustee and employee emoluments and expenses
Emoluments are included under ministry expenses.
No remuneration or expenses were paid to trustees during the two years.
3) Grants to other Causes
| BMS World Mission BU Home Mission Besom Camberley DEC - Earthquake appeal British Red Cross Donations of £500 or less to 4 charities (2022 - none) |
2023 2022 2,654 2,540 2,400 2,540 600 650 2,000 0 0 750 734 0 |
|---|---|
| 8,388 6,480 |
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THREE COUNTIES BAPTIST CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
4) General Expenses
| penses | |||
|---|---|---|---|
| Preaching Fees Water, gas and electricity Cleaning etc. Insurance Telephones Subscriptions Other Expenses aintenance Camberley - church and manse Hartley Wintney manse Alton Sherfield xed assets - held for church's ow Church premises - Camberley Church premises - Alton Church premises - Sherfield Church manse - Camberley Church manse - H.W. |
2023 2022 Camberley Alton Sherfield Total Total £ £ £ £ £ 100 300 30 430 725 4,402 630 836 5,868 3,522 218 0 0 218 62 5,831 29 0 5,860 5,314 936 0 0 936 963 35 0 0 35 35 376 206 110 692 1,541 |
||
| 11,898 1,165 976 14,039 12,162 |
|||
| n use | 2023 £ 6,738 1,147 1,551 145 9,581 2023 £ 4,623,238 356,097 811,233 444,991 356,097 6,591,656 |
2022 £ 2,510 1,434 103 120 4,167 2022 £ 4,352,342 335,232 763,699 418,917 247,097 6,117,287 |
5) Building Maintenance
6) Tangible fixed assets - held for church's own use
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THREE COUNTIES BAPTIST CHURCH
NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023
| 7) Fund Balances Restricted Tangible fixed assets Donations for BMS Birthday Scheme Unrestricted Reserves General fund |
2023 £ 6,591,656 0 6,591,656 152,621 152,621 |
2022 £ 6,117,287 130 |
|---|---|---|
| 6,117,417 | ||
| 150,935 | ||
| 150,935 |
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