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2020-12-31-accounts

Annual Report and Financial Statements for 2020

Loughton Baptist Church

92 High Road

Loughton

IG10 4QU

020 8508 6360 office@loughtonbaptistchurch.org.uk www.loughtonbaptistchurch.co.uk

Charity Registration Number 1144136

Loughton Baptist Church Annual Report for 2020

The trustees present their Annual Report and financial statements for 2020.

Trustees

The Revd D Johnson (Minister)

Mr R Denhard

Mrs C Orme

Mrs C Thomas

Rev A Beavis

Mr K Campbell

Mr C Rawlinson

Miss L Wilson

Property Trustees

The Baptist Union Corporation Limited Baptist House, 129 Broadway, Didcot, Oxfordshire OX11 8RT

Bankers

HSBC, 191 High Road, Loughton, IG10 4LN

Independent Examiner

Ms Charlotte Jenner

Structure, Governance and Management

The Charity is governed by an Approved Governing Document.

Members of the Church are accepted in accordance with the Constitution which requires them to make a public profession of their faith in Jesus Christ.

The Members Meeting normally takes place four times per year and has responsibility for the overall policy of the church. In accordance with the Constitution, the members appoint up to seven Trustees, who together with the Minister, are responsible for the day to day running of the church’s work and witness, and the financial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable objective.

Relevant matters may be submitted to the Church meeting by the Trustees for guidance, or may be raised by members in the Church meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

Objectives and Activities

The principal purpose of the charity is the advancement of the Christian faith according to the principles of the Baptist denomination to include the advancement of education, community service and such other general charitable purposes in such parts of the United Kingdom and the world as the Church shall determine.

In order to achieve the principal objective which is set out above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to

show the love of Jesus Christ in both word and deed and to bring people into a closer relationship with Him as living Lord.

Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services take place each Sunday at 10.30am when there is also a children’s programme. After the service refreshments are available and fellowship encouraged. There are also occasional services at other times which are advertised on the Church Notice Board and the website at

www.loughtonbaptistchurch.org.uk . The church seeks to be a friendly and welcoming community and anybody is free to attend any of these services.

Other activities regularly run by the church for either the nurture and spiritual growth of the congregation or as service to our community are:

The Church also have their own Pre-School ‘Little Treasures’ onsite, this facility is available to children aged 2-5 years old. Throughout 2020 we had children from approximately 40 local families attending at least one session per week.

Our building is also used by many community groups throughout the week and by two other Christian Churches for worship services on Sundays.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service.

The church has read the Charity Commission guidance on public benefit and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.

Achievements and Performance

The global pandemic had a huge impact on church life. We were able to continue our Sunday worship, prayer meeting and Bible study by using Zoom video conferencing. Most of our other activities and hirers have ceased for the majority of the year.

Financial Review

The Church continues to raise the funds which it needs to carry on its activities from within its own membership and through offering reasonably priced room hire to community groups. No wider public appeal was made for funds during the year.

The most significant annual expenses are staffing costs of both the Minister and Church Administrator and the upkeep of a church building that is in need of constant repairs and improvements.

The Church expressed its part in the life of the wider church by making grants to national and international Christian

organisations and societies with Christian aims and objectives compatible with the church’s own charitable purpose.

The Church is heavily dependent on its membership working as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the church’s objectives.

The financial results for the year, together with a summary of the accounting policies adopted are set out in the accompanying financial statements.

It should be noted that the surplus recorded for the financial year ending 2020 is exceptional. The Manse was let out when the then Minister took up another appointment so the church saved on Minister’s costs and received rental income from the Manse.

The church is a participating employer within the Defined Benefit section of the Baptist Pension scheme and has been making ongoing deficit payments to cover the costs of past service of its employees within the scheme under a recovery plan. The church understands that if it had left the scheme at the year-end, it would have to have made a one-off payment estimated to be £52,300 to meet its statutory obligations to the scheme. The church has no plan to leave the scheme and expects to continue to make payments to the scheme in line with the recovery plan.

Reserves Policy

The Trustees have established a Reserves Policy to enable the church to function effectively and meet its obligations in the event of a decline in our income or a major cost.

Having considered the relevant risks of changes in income and expenditure, the Trustees have determined that the appropriate level of reserves is in the range £35,000 to £37,000. The church is working towards this level and realises that it may take time to achieve.

GeneralFund Receipts &PaymentAccount
Note 2020 2019
Receipts
Offerings
lncome taxrecovered ongifts
Rents and contributions fortheuseofpremises
Manse rental lncome
Donations andotherincome
Building fund
Mission / other causes
Grants/Loan
LittleTreasuresLoan Repayment
TotalReceipts
f
t-
3f t
2f
e
4E
5t
Et
30,51A.24
6,885.06
26,288.s0
25,868.00
12,848.04
1,440.00
2,329.00
24,628.00
130,796.84
L24,573.54
t
6,498.26
f45,940.00
f.27,667.05
E11,604.82
€1,440.00
t
1,000.00
€.6,670.00
f125,393.63
Payments
Ministry
Otherworkers
Mission
ChurchMinistries
Upkeep ofchurchpremises
Manse
Administration
Loan Payments
Payments to other causes
Pension Deficit
Bookings Refund (2019)
6
7
I
9
10
11

t
I
f
f
t
f
t
t
f
27,799.45
'14,004.80
2,741.90
1,118.50
57,259.68
10,077.59
5,471.90
4,150.00
1,610.00
2,723.58
120.00
t16,231.97
f19,725.35
f
2,917.14
f
431.25
t41,509.78
€4,060.13
t
5,900.00
t
530.00
t
lnsurance Claim Expenses
Loan Repaymenr (LincolnAlms)
TotalPayments
f 126,957.40 1,406,88
1,200.00
[94,032.50
Et
Netreceipts/ (payments)for the year 3,839.44 f31,361.13
Transfers(to)/fromgeneralfund
Balance brought forward
Balancecarried forward
t
f
t
-4,655.44
41,714.77
845,550.21
10,349.64
41,710.77
Lt

1Basis of Accounts:
Theseaccountshave beenpreparedona
oftheCharitiesAct2011
receipts and payments basis and acc
2020 2019
2DonationsandOther lncome
Donations 0 1825.00
Legacies 0 0
MemorialGifts 0 0
Bank interest 31.28 39.32
Other lncome(detail if material) 4,817.76 922.76
lnsurance claims 7,999.00 7746.03
Variousrefunds 1071.71
Total DonationsandOther lncome 12848.44
3UseofPremises
Pre School Rent 12,000.00 10000.00
Regular Bookings 13,'156.00 34400.00
OccasionalBookings 912.50 410.00
ChurchGroups 220AA 1130.00
26,288.50
4 Raisedforother causes
Hazelfuneral 1'150.00
TrussellTrust 745
Standbyme shoe appeal 434
2329 0
5Grants andLoans
BA Carbon Fund - Solarpanel grant 16,628.00 1000.00
LTCToiletrefurbgrant 3,000.00 0
EFDCToiletrefurbgrant 5,000.00 0
f24,628.00 1000.00
5Ministry
Minister's stipend 13925.24 7863.22
Pension Contribution 4321.20 5815.94
National lnsurance 2510.24 1548.58
Minister'sexpensesinc. travel 232.78
Housing allowance 6407.04
Telephone 402.95 129.00
Pulpit supplies 0.00 180.00
otherministry costs 595.23
laptop 0.00
conference 100.00
TotalMinistry 27799.45 16231.97
7Mission
Home Mission 1200.00 1200.00
BMSWorldMission 631.73 402.14
London BaptistAssoc 215.00 215.00
Baptiststogether 95.17 100.00
Stand by me 600.00 1000.00
2741.90 2917.14
8Church Ministries
Children's church 434.29 43.85
Worship 621.23 144.56
Pastoral 'Fund' 22.00
ChurchDressing 40.98 242.84
111850 431.25
9 UpkeepofChurchpremises
Cleaning, Rubbish & Grounds 5579.87 13992.21
Cleaning materials 238.89 0
ChurchMaintenance 42053.20 17476.23
Gas/Electricity 5365.13 5873.8
Water 15A.71 404.08
lnsurance 3871.88 3763.46
57259.68 41509.78
10Manse
ManseWater 0 62.00
Manse Maintenance 9691.83 1048.60
Manse lnsurance 367.76 347.93
ManseCouncilTax 0.00 402.04
Manse Alarm/rental costs 18.00 2199.60
10077.59
{{Adminsitration
Salary costs 12527.46
General Administration 4296.33 5712.02
Telephone andlnternet 1067.75 796.01
Subscriptions 20.00 331.65
Housekeeping 67.45 262.97
Publicity 40.37 95.24
5491.90 19725.35
12CurrentLiabilities
Chequeswrittenbutnotcashed 1584.00 624.60
Corinview retention-preschool 11382.00 11382.00
Corinview retention-manse 9250.00 9250.00
Total CurrentLiabilities 22216.00 21256.64
13long-term Liabilities
Baptist Building FundLoan 3s400.00 38350.00
AlmsHousesLoan 1700.00 2800.00
Total Long-termLiabilities 37100.00