## 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
- 1 -
## **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
- 2 -
## **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
- 3 -
## **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|
- 1 -
**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.
- 2 -
**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|
- 3 -
**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**
- 4 -
## **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|
- 5 -