**ANNUAL REPORT OF THE TRUSTEES OF EMMANUEL BAPTIST CHURCH FOR THE YEAR ENDED 31 MARCH 2021.**
## **Charity Name: Emmanuel Baptist Church**
## **Registered Charity Number: 1145500**
## **Trustees:**
Rev Russell Braund (Minister) Daniela Corradini (Treasurer) Rev Penny Marsh (Elder) Dr David Payne (Elder) Basil Johnson (Elder) Adrian Hopkins (Elder) Sheila Cave (Elder) – Resigned January 2021 Barbara Watts (Deacon) Margaret Groom (Deacon) Claire Fox (Deacon) Linda Wittingham (Deacon)
## **Structure, Governance and Management**
As established in the Church Constitution, agreed by the Church Meeting held on 20[th] July 2011, the Board of Trustees is composed of:
- The elected Deacons from the Church’s Windmill Street Congregation
- The elected Elders
- The Church Treasurer
- The Minister
The Trustees have met regularly throughout the year to manage the affairs of the Charity, both in their role of trustees as well as leaders of the Church
## **Objectives and activities**
The Church’s _Purpose_ , as defined in the constitution, is “The advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.” Accordingly, the Church has maintained, mostly online, a regular programme of weekly worship services, prayer meetings and small Bible study groups, as well as running a variety of different groups and activities for people of all ages, throughout the year. Financially, in addition to continuing its work in the local community, the Church has distributed monies to a number of personnel and organisations whose spheres of activity are outside the immediate area of Gravesend, but in keeping with the Church’s defined purpose.
## **Public Benefit**
The Trustees keep under review the working of the Charity, and how it can improve its effectiveness and influence. It provides a range of facilities that serve local people, such as activities for children, young people and adults that give help, support, stimulation and encouragement, as well as promoting the Christian faith and enabling people to join public worship.
1
## **Achievements and performance**
The Trustees are able to report that the actions of the Charity include the following: Emmanuel Baptist Church has continued be a place of worship throughout the lock down period. We moved online as soon as the requirement to close buildings became effective and have maintained our online presence through public Sunday worship via Facebook, as well as daily prayer on the same platform.
Zoom became the medium through which we met for smaller meetings such as the weekly Bible study and prayer meeting, Leadership meetings and church meetings. Holding church meetings online enabled greater participation, although these will move back to being in person as soon as is possible.
During the lockdown period we invested in cameras and equipment to enable us to continue broadcasting once we were able to meet at the building. In this way those who are wary of meeting in person, have underlying conditions or are housebound can still be part of worship.
Training was given for those who needed help using Zoom which meant that only a small proportion of the church fellowship was unable to access worship and meetings. Those unable to use the technology were kept in touch through the weekly newsletter, printed Sunday messages and telephone calls.
Members of the church fellowship kept in contact with those who were vulnerable and in need of support, as well as pastorally supporting each other.
We were able to perform one wedding between lock downs, adhering to the restrictions.
There were six funerals, none of which were Covid related.
Make Lunch continued to provide meals for families in receipt of free school meals through food parcel deliveries, then take away cooked meals and then in person when allowed.
Refugees have been supported pastorally and with asylum claims.
When allowed, the youth group met to provide support for vulnerable young people.
The church has maintained its connections with the Thameside projects, the local Baptist network and Gravesham Churches Together.
The church has also maintained its support for Foodbank and Sanctuary (homeless night shelter).
It has maintained its support for work overseas, making significant contributions to agencies supporting poorer communities during this time of pandemic.
## **Financial Review**
The financial year ended in March 2021 presented so many challenges to the church finances due to the Covid 19 lockdown imposed by the government.
Although it was expected that donations would drop the church was really blessed by the members who mostly moved their giving from cash and cheque offering in the offering baskets, to regular Standing Orders via their bank account.
The church was also able to renew many of the gift aid forms, and therefore increase the gift aid
2
Reclaim for the financial year.
With the church premises closed we were able to reduce utilities costs whilst maintaining the refurbishment program for the church premises.
Major work was carried out on the roof void of the main building to enable access for the maintenance of the lighting system of the chapel. This work is still ongoing and it is hoped to be completed in the current financial year. Although we saw a reduction in donations, We have still maintained our support of missions and missionaries through donations to the Baptist World Mission, Baptist home Mission, Interserve and Friendsi nternationa I.
We had a very successful appeal to raise fundsfor the missionaries in Chad and over £3000.00 was able to be passed on to the Baptist world mission especially for this purpose.
We have also continued to supportsmalliocal charities like The Sanctuary, Ellenor Hospice, Samaritan Purse, Christians Against Poverty (CAP),through money raised from the sale of items donated by members of the congregation. Usually the itemswould be sold at the local boot fair but as this was closed due to lockdown, a lot of funds were raised by selling the items via Ebay and other selling platforms.
We are planning. to continue the refurbishment. . of the church premises in the current financial year by carrying out the refurbishment of the formerbook room and also the large church hall as well as the continue maintenance required by such old buildings .
...-- -
Approved by the trustees on 16[th] September 2021 and signed on their behalf by
_.lL.8_ Chair of Trustees
_._
~_Q~ : . G~.~.). Treasurer
3
EMMANUEL BAPTIST CHURCH
Independent examinerfs report to the Trustees of Emmanuel Baptlst Church
I report on the accounts of Emmanuel Baptistchurch fortheyearended 31 March 2021, which
are set out on pages 5 to 32.
Respectlve re5ponsibllltles of trustee and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 20111.the ACVI.
The charivs trustees consider that an audit is not required for this year under section 144 of the
Act and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities A¢
to follow the applicable Direttions given by the Charity Commission (under sertion 14515llbl
ofthe Art. and
to state whether particular matters have come to my attention
Basis of independent examinerfs pOrt
My examination was carried out in accordan with general Directions given by the Charity
Commission. An examination includes a review of the accounting records kept by the charity
and a comparison of the accounts presented with those records. It a150 includes consideration of
any unusual items or disdosures in the accounts and seeking explanations from the trustees
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 fairf view and the report is limited to those matters set out in the ststement
below.
Independent examinerfs statement
In connection with my examination. no material matters have come to my which gives me cause
to believe that in, any material respect-.
accounting records were not kept in accordan with section 130 of the Charities Act or
the accounts do not accord with the accounting records
I have no concern5 and have come across no other matters in connection with the examination
to which attention should be drawn in order to enable a proper understanding of the accounts
to be reached
l.N. Black CTA
17 Broxbourne Road
Orpington
BR60AZ
27 October 2021
Page 4
||**Emmanuel Baptist Church**|**Emmanuel Baptist Church**|**Emmanuel Baptist Church**|**Charity No**
**(if any)**|**1145500**||
|---|---|---|---|---|---|---|
||
Annualaccountsforthe period||||||
||Period start date|**01/04/2020**|**To**|Period end
date|**31/03/2021**||
||||||||
|**Section A**|**Statement of financial activities**||||||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other/JRS Grant
S06
S07
**Resources expended (Note 4)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05|||||
|||143,643|511|-|144,154|166,756|
|||1,480||-|1,480|13,116|
|||-||-|-|-|
|||9,137|||9,137|15,336|
|||-||-|-|-|
|||765|-|-|765|-|
|||155,025|511|-|155,536|195,208|
||||||||
|||8,829|-|-|8,829|1,355|
|||25,137|-|-|25,137|40,861|
|||1,272|-|-|1,272|7,480|
|||145,146|2,215|-|147,361|128,569|
|||180,384|2,215|-|182,598|178,266|
||||||||
|||25,359
-|1,703
-|-|27,062
-|16,942|
|||-|-|-|-|-|
|||25,359
-|1,703
-|-|27,062
-|16,942|
|||-|-|-|-||
|||-|-|-|-|-|
||||||||
|||-|-|-|-|275,054|
|||-|-|-|-|-|
|||25,359
-|1,703
-|-|27,062
-|291,996|
||||||||
|||611,379|11,339|-|622,718|330,722|
|||586,020|9,636|-|595,656|622,718|
Page 5
## Section B Balance sheet
|Fixed assets
Tangible
assets
Investments
(Note 9)
(Note 10)
_Total fixed assets_
III
Q)
"0z
~
r:::ro
"'C
'5
<9
B02
`804`
805
_Net current assets/(liabilities)_
812
Creditors:
amounts
falling
due within
one year
(Note 12)
B11
_Total assets less current liabilities_
813
Creditors:
amounts
falling
due after
one year
814
Provisions
for liabilities
B15
_Total net assets or liabilities_
816
Funds of the Charity
Restricted
income
funds
(Note 15)
B18
Unrestricted
funds
819
Revaluation
reserve
B20
_Total funds_
_821_
Current assets
Debtors
(Note 11)
807
Cash at bank and in hand (Note
13)
809
_Total current assets_
_810_
Signed by one or two trustees
on behalf of all
the trustees|Unrestricted
funds
£|Unrestricted
funds
£|Restricted
income
funds
£|Endowment
funds
£|Total this
year
£|Total this
year
£|Total last
year
£|Total last
year
£|
|---|---|---|---|---|---|---|---|---|
|||F01|F02|F03||F04||F05|
||||||||||
|||1,790|-|-||1,790||1,062|
||||||||||
|||440,000|-|-||440,000||440,000|
||I|441,790
161,458
17,837
161,458
603,248
7,592
595,656|-
-
-
I|-
I
-
1
-_1
I
I
I
I
I
- I||441,790
9,636
310,966
-
17,837
161,458
603,248
7,592
595,6561|I
I|441,062
17,462
165,903
183,365
1,7091
181656\|
|||||||||,
6227181|
|||||||||622,7181
,|
|||||I
-|||||
||||9,636|||||11,339|
||I|310,966||||||336,325|
||||||||||
|||275,054||||275,054||275,054|
||I|586,020
9,636
Signature||I
-
595,656
Print Name
Daniela
Corradini
Russell Braund|||622,718
Date of
approval
_dd/mml_
Q.7/ ,0/2.02.J
2.-1/ _101202..1._||
Page 6
CC17a (Excel)
_20/10/2021_
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
the Statement of Recommended Practice: Accounting and Reporting by Charities • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 • and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
* -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**N/A**_ the conclusion that the charity is a going concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.
|Yes*
No*||* -Tick as appropriate|* -Tick as appropriate|
|---|---|---|---|
|||||
|**_Please disclose_**|**_:_**|||
|**_(i) the nature of_**|**_the chan_**|**_ge in accounting policy;_**||
|**_(ii) the reasons_**
**_provides more r_**
**_and_**|**_why appl_**
**_eliable an_**|**_ying the new accounting policy_**
**_d more relevant information;_**||
|**_(iii) the amount_**
**_in the current p_**
**_the aggregate a_**
**_periods before t_**|**_of the adj_**
**_eriod, eac_**
**_mount of_**
**_hose pre_**|**_ustment for each line affected_**
**_h prior period presented and_**
**_the adjustment relating to_**
**_sented, 3.44 FRS 102 SORP._**||
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
|Yes*
No*||* -Tick as appropriate|
|---|---|---|
||||
## _**Please disclose:**_
_**(i) the nature of any changes; (ii) the effect of the change on income and expense or assets and liabilities for the current period; and (iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
|Yes*
No*
|* -Tick as appropriate||
|---|---|---|
|**_Please disclose:_**|||
|**_(i) the nature of the prior period error;_**|||
|**_(ii) for each prior period presented in the accounts, the_**|||
|**_amount of the correction_**|**_for each account line item_**||
|**_affected; and_**|||
_**(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.**_
Page 7
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on receipt.
In the reporting period in which the stocks are distributed, they are recognised as an
expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
**Income from interest,**
**royalties and dividends**
This is included in the accounts when receipt is probable and the amount receivable can
be measured reliably.
**Income from membership**
**subscriptions**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
ꞏ it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or
permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
**Support costs**
The charity has incurred expenditure on support costs.
**Volunteer help**
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a
|||
||
|||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
|**2.4 ASSETS**
£500.00
**Intangible fixed assets**
**Heritage assets**
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**2.3 EXPENDITURE AND LIABILITIES**
**Liability recognition**
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of the
obligation can be measured with reasonable certainty.
**Investment gains and**
**losses**
The charity accounts for basic financial instruments on initial recognition as per
paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
**Settlement of insurance**
**claims**
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
**Redundancy cost**
The charity made no redundancy payments during the reporting period.
**Deferred income**
No material item of deferred income has been included in the accounts.
**Creditors**
The charity has creditors which are measured at settlement amounts less any trade
discounts
**Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
**Basic financial**
**instruments**|Yes
No
N/a|Yes
No
N/a|Yes
No
N/a|
|---|---|---|---|
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|||||
||Yes
No
N/a|||
|**Current asset**
**investments**
The charity has has investments which it holds for resale or pending their sale and cash and cash
equivalents with a maturity date less than one year. These include cash on deposit and cash
equivalents with a maturity date of less than one year held for investment purposes rather than to
meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
**Debtors**
(
g
)
g
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.||||
|---|---|---|---|
|||||
||Yes
No
N/a
|||
|||||
||Yes
No
N/a|||
|||||
**POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
Page 8-10
**Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
Windmill street offerings
16,944 131
17,07646,085
Gift aided offerings
95,859
95,85974,736
Legacies
-
- -
Gift aid Reclaimed
24,149
24,14926,303
Donations for redevelopment fund
380
3801,184
Youth club income
3,757
3,757 18,448
Make Lunch income
2,934
2,934
**Total** 143,643 511 - 144,154 166,756
- - - - -
Hall Hire
1,480- - 1,48012,659
Communitychoir subs
- - - - 458
- - - -
**Total** 1,480 - - 1,48013,117
- - - - -
- - - - -
CJRS Governmentgrant
765- - 765-
- - - -
**Total** 765 - - 765-
Interest income
1,337 - - 1,337 1,655
56 Windmill street rent
7,800- - 7,80013,681
Other
- - - - -
- - - - -
**Total** 9,137 - -9,137 15,336
- - - - -
- - - - -
- - - - -
- - - - -
**Total**
- - - - -
Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use
- - - - -
Gain on disposal of a programme related
investment
- - - - -
Royalties from the exploitation of intellectual
propertyrights
- - - - -
Other
- - - - -
**Total**
- - - - -
155,025 511 - 155,536 195,209
**TOTAL INCOME**
**Other:**
**SO3 Other**
**trading**
**activities:**
**SO4 Income**
**from**
**investments:**
**Separate**
**material item**
**of income:**
**SO2**
**Charitable**
**activities:**
**Analysis**
**SO1**
**Donations**
**and legacies:**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**
**Analysis**|
|---|---|---|---|---|---|---|
||Windmill street offerings|16,944|131||17,076|46,085|
||Gift aided offerings|95,859|||95,859|74,736|
||Legacies|-|||-|-|
||Gift aid Reclaimed|24,149|||24,149|26,303|
||Donations for redevelopment fund||380||380|1,184|
||Youth club income|3,757|||3,757|18,448|
||Make Lunch income|2,934|||2,934||
||**Total**|143,643|511|-|144,154|166,756|
||||||||
|||-|-|-|-|-|
||Hall Hire|1,480|-|-|1,480|12,659|
||Communitychoir subs|-|-|-|-|458|
||||-|-|-|-|
||**Total**|1,480|-|-|1,480|13,117|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
||CJRS Governmentgrant|765|-|-|765|-|
||**Total**||-|-|-|-|
|||765|-|-|765|-|
||||||||
||Interest income|1,337|-|-|1,337|1,655|
||56 Windmill street rent|7,800|-|-|7,800|13,681|
||Other|-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|9,137|-|-|9,137|15,336|
||||||||
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
||Conversion of endowment funds into income|-|-|-|-|-|
||Gain on disposal of a tangible fixed asset held
for charity's own use|-|-|-|-|-|
||Gain on disposal of a programme related
investment|-|-|-|-|-|
||Royalties from the exploitation of intellectual
propertyrights|-|-|-|-|-|
||Other|-|-|-|-|-|
||**Total**|-|-|-|-|-|
||||||||
|||155,025|511|-|155,536|195,209|
Page 11
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of expenditure**
|**Total expenditure on raising funds**
**TOTAL EXPENDITURE**
**Total other expenditure**
Windmill street Redevelopment
Depreciation
General charity governance
**S10 Separate**
**material item of**
**expense**
56 Windmill street expenses
**S11 Other**
**Total**
Missionary Donations
Pastoral and Youth work
**SO9 Expenditure**
**on charitable**
**activities**
**Total expenditure on charitable**
**activities**
**Analysis**
**SO8 Expenditure**
**on raising funds:** Youth Club Expenses
Community Choir Costs
Make lunch expenses|**Analysis**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**£**
**£**|
|---|---|---|---|---|---|---|
||Community Choir Costs|-|-|-|-|274|
||Youth Club Expenses|3,460|-|-|3,460|1,082|
||Make lunch expenses|5,369|-|-|5,369|5,369|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total expenditure on raising funds**|8,829|
-|-|8,829|6,725|
||||||||
|||-|-|-|-|-|
||Missionary Donations|22,092|-|-|22,092|22,080|
||Pastoral and Youth work|3,045|-|-|3,045|18,781|
|||-|-|-|-|-|
||**Total expenditure on charitable**
**activities**|25,137|-|-|25,137|40,861|
||||||||
|||-|-|-|-|-|
||56 Windmill street expenses|1,272|-|-|1,272|7,480|
|||-|-|-|-|-|
|||-|-|-|-|-|
||**Total**|1,272|-|-|1,272|7,480|
||||||||
|||-|-|-|-|-|
||General charity governance|144,431|-|-|144,431|128,251|
||Windmill street Redevelopment|-|2,215|-|2,215|318|
||Depreciation|715|-|-|715|-|
|||-|-|-|-|-|
||**Total other expenditure**|145,146|2,215|-|147,361|128,569|
||||||||
|||180,384|2,215|-|182,598|183,635|
Page 12
CC17a (Excel)
20/10/2021
1
**Section C Notes to the accounts (cont)**
## **Note 5 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **5.1 Staff Costs**
|**5.1 Staff Costs**|||
|---|---|---|
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**|**This year**
**£**|**Last year**
**£**|
||57,882|63,372|
||1,476|2,342|
||10,035|10,508|
||-|-|
||69,392|76,222|
|**Please provide details of expenditure on staff working for the charity**
**whose contracts are with and are paid by a related party**|N/A|
|---|---|
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension N/A costs) for the reporting period of more than £60,000**
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**|N/A|
|**£70,000 to £79,999**|N/A|
|**£80,000 to £89,999**|N/A|
|**£90,000 to £99,999**|N/A|
|**£100,000 to £109,999**|N/A|
|||
|||
|||
|**Please provide the total amount paid to key**
**management personnel (includes trustees and**
**senior management) for their services to the**
**charity**||
||Minister Salary £31,061|
|**5.2 Average head count in the year**
**The parts of the charity in which the employees**
**work**||**This year**
**Number**|**Last year**
**Number**|
|---|---|---|---|
||**Fundraising**|-|-|
||**Charitable Activities**|2|2|
||**Governance**|-|1|
||**Other**|-|-|
||**Total**|2|3|
## **Note 6 Analysis of receipts of government grants**
|**Government grant 1**
**Other**|**Description**|**This year**
**Last year**
**£**
**£**|**This year**
**Last year**
**£**
**£**|
|---|---|---|---|
||Coronavirus Job Support
Grant|765|-|
||N/A|-|-|
||**Total**|765|-|
Page 13
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
**Note 7 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**7.1 Please complete this note if a defined contribution pension scheme is operated.**_
|**Amount of contributions recognised in**|**£10,035.07**|
|---|---|
|**the SOFA as an expense**||
|**Please explain the basis for allocating**|**The pension is held with the Baptist union and is for the Minister**|
|**the liability and expense of defined**|**and the yourth worker.**|
|**contribution pension scheme between**||
|**activities and between restricted and**||
|**unrestricted funds.**||
|**_7.2 Please complete this section where the charity participates in a defined benefit pension plan but is_**||
|**_unable to ascertain its share of the underlying assets and liabilities._**||
|**Please confirm that altough the scheme**|**The church made a contribution of £ 370.66 PCM to the deficit of**|
|**is accounted for as a defined**|**The Baptist Union defined benefit pension scheme**|
|**contribution plan, it is a defined benefit**||
|**plan.**||
|**Please provide such information as is**||
|**available about the plan's surplus or**|**There is currently a deficit on the Baptist union pension scheme**|
|**deficit and the implications, if any, for**|**and the charity portion is deemed to be £57,500.00**|
|**the reporting charity**||
## _**7.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity Should the charity cease to employ a minister and therefore cease can be liable to the plan for other to make monthly payments into the pension scheme the charity entities' obligations under the terms will be liable to pay the full £57,500 on demand. The charity holds and conditions of the multi-employer sufficent cash reserves to cover this debt. plan**
**Page 14**
CC17a (Excel)
20/10/2021
1
**Section C Notes to the accounts (cont)**
## **Note 8 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **8.1 Analysis of grants paid (included in cost of charitable activities)**
|**Analysis**|**Grants to**
**institutions**|**Grants to**
**individuals**|**Support costs**|**Total**|
|---|---|---|---|---|
||||**£**|**£**|
|BMS World Mission|3792||-|3,792|
|Friends international|6700||-|6,700|
|Interserve|3400|||3,400|
|Baptist Union Home Mission|4800|||4,800|
|Seba - Kent Thamesideproject|3400|||3,400|
|Various individuals|-|-|-|-|
|**_Total_**|**22,092**|**-**|**-**|**22,092**|
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **8.2 Grants made to institutions**
|**8.2 Grants made to institutions**|||
|---|---|---|
|**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**||**_Please provide_**
**_details of charity's_**
**_URL._**|
||**_No_**|**_Provide details_**
**_below_**|
|**Names of institution**|**Purpose**|**Total amount of**
**grantspaid £**|
|---|---|---|
|BMS World Mission|Support of missionary work in the world|3,792|
|Friends International|Support of Missionary couple in the UK|6,700|
|Interserve|Support of missionary person in the UK|3,400|
|Baptist union Home mission|Support of missionary work in the UK|4,800|
|Seba - Kent thameside project|Support with establishing new churches
in Kent|3,400|
|||-|
|||-|
|||-|
|||-|
|||-|
|**_TOTAL GRANTS PAID_**
**_Other unanalysed grants_**
**_Total grants to institutions in reporting period_**||**22,092**|
|||-|
|||22,092|
Page 15
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 9 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **9.1 Cost or valuation**
|At the beginning of the
year
Additions
Revaluations
Disposals
Transfers *
At end of the year|**Freehold land**
**& buildings**
**£**|**Other land &**
**buildings**
**£**|**Plant,**
**machinery and**
**motor vehicles**
**£**|
**Fixtures,**
**fittings and**
**equipment**
**£**|**Total**
**£**|
|---|---|---|---|---|---|
||
-|-|-|1,415|1,415|
||-|-|-|1,443|1,443|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|2,858|2,858|
## **9.2 Depreciation and impairments**
|****Basis**
**** Rate**
At beginning of the
year
Disposals
Depreciation
Impairment
Transfers*
At end of the year
Net book value at the
beginning of the year
Net book value at the
end of the year
**9.3 Net book value**|SL|SL|SL|SL|SL|
|---|---|---|---|---|---|
|||||||
|||||||
||-|-|-|354|354|
||-|-|-|-|-|
||-|-|-|714|714|
||-|-|-|-|-|
||-|-|-|-|-|
||-|-|-|1,068|1,068|
|||||||
||-|-|-|1,061|1,061|
||-|-|-|1,790|1,790|
## **9.4 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
Page 16
CC17a (Excel)
20/10/2021
1
**Section C Notes to the accounts (cont)**
**Note 10 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **10.1 Fixed assets investments (please provide for each class of investment)**
|Carrying (fair) value at beginning of period
**Add:**additions to investments during period*
**Less:**disposals at carrying value
**Less: impairments**
**Add: Reversal of impairments**
**Add/(deduct):**transfer in/(out) in the period
**Add/(deduct):**net gain/(loss) on revaluation
Carrying (fair) value at end of year|**Cash & cash**
**equivalents**|
**Listed**
**investments**|**Investment**
**properties**|**Social**
**investments**|**Other**|**Total**|
|---|---|---|---|---|---|---|
||-|-|440,000|-|-|440,000|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|-|-|-|-|
||-|-|440,000|-|-|440,000|
***Please specify additions resulting from acquisitions through business combinations, if any.**
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
## **10.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Grand total (Fair value at year end+Cost less impairment)**
**Listed investments**
**Social investments**
**Other investments**
**Total**|||
|---|---|---|
||**Fair value at year end**|**Cost less impairment**|
||**£**|**£**|
||-|-|
||-|-|
||440,000|164,946|
||-|-|
||-|-|
||-|164,946|
||||
## **10.3 If your charity holds investment properties, please complete the following note:**
|**(iv) Explain any contractual obligations for the**
**purchase, construction or development of investment**
**property or for repairs, maintenance or enhancements**
**(i) Explain the methods and significant assumptions in**
**determining the fair value of investment property held by**
**the charity**
**(ii) Name or independent valuer, if applicable, and**
**relevant qualifications**
**(iii) Provide details of any restrictions on the ability to**
**realise investment property or on the remittance of**
**income or disposal proceeds**|
The Valuation was provided by an independent Surveyor in 2019.
the charity does not believe that the value of the property has
increased significantly since the valuation.|
|---|---|
||The valuation was provided by an independent Surveyor|
|||
|||
## **10.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Other investments**
**Total**|**This year**|**Last year**|
|---|---|---|
||**£**|**£**|
||-|-|
||-|-|
||440,000|440,000|
||-|-|
||-|-|
||440,000|440,000|
Page 17
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 11 Debtors and prepayments**
_**Please complete this note if the charity has any debtors or prepayments.**_
|**11.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
|||-|
||-|-|
||17,837|17,462|
||17,837|17,462|
||||
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **11.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Prepayments and accrued income**
**Other debtors**
**Total**
**Trade debtors**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||-|-|
||-|-|
||-|-|
||-|-|
## **Note 12 Creditors and accruals**
## _**Please complete this note if the charity has any creditors or accruals.**_
## **12.1 Analysis of creditors**
|**Accruals for grants payable**
**Credit cards**
**Trade creditors**
**Payments received on account for contracts or**
**performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
**Total**|**Amounts falling due**
**within oneyear**|**Amounts falling due**
**within oneyear**|**Amounts falling due after**
**more than oneyear**|**Amounts falling due after**
**more than oneyear**|
|---|---|---|---|---|
||**This year**
**£**|**Last year**
**£**|**This year**
**£**|**Last year**
**£**|
||-|-|-|-|
||481|-|-|-|
||5,695|1,709|-|-|
||-|-|-|-|
||-|-|-|-|
||-|-|-|-|
||1,416|-|-|-|
||7,592|1,709|-|-|
Page 18
CC17a (Excel)
20/10/2021
1
## **Section C Notes to the accounts (cont)**
## **Note 13 Cash at bank and in hand**
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**£**|**Last year**
**£**|
|---|---|---|
||-|-|
||118,212|106,790|
||25,409|59,112|
||-|-|
||143,620|165,902|
## **Note 14 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **14.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
**FALSE**
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|**Name of trustee**|**Legal**
**authority (eg**
**order,**
**governing**
**document)**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|**Amounts paid or benefit value**|
|---|---|---|---|---|---|---|
|||**This year**||||**Last**|
|||**Remuneration**
|
**Pension**
**contribution**|**Redunda**
**ncy**
**(includin**
**g loss of**
**office)/ex**|**Other**|**TOTAL**|
|||**£**|**£**||**£**|**£**|
||||||||
|Russell Braund|Minister|**31061.04**|**4035**|||**33997**|
||||||||
||||||||
|**_Please give details of why remuneration or other employment benefits were_**
**_paid._**
**_Where an ex gratia payment has been made to a trustee, provide an explanation_**
**_of the nature of the payment._**|**Remunaration is given as a minister for the church, but the minister is a**
**trustee ex officio as per constitution document**|
|---|---|
||**N/A**|
Page 19
CC17a (Excel)
20/10/2021
1
**Section C Notes to the accounts (cont)**
## **Note 15 Charity funds**
## **15.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
## _*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Unrestricted General fund|U||301,562|146,738|- 179,112||-|269,188|
|56 Windmill Street Fund|U|Maintain the Investmentproperty|34,728|7,800|- 1,272|-|-|41,256|
|Bootfair Fund|U|Replacement of Gazebo for bootfair|35|-|-|-|-|35|
|Little Lights Fund|U|To support further work with small
children|-|487||-|-|487|
|Redevelopment Fund|R|Redevelopment of church building|1,703|511|- 2,214|-|-|0|
|Minister Pastoral fund|R|To Support People in Need|2,486|-|-|-|-|2,486|
|CAP Fund|R|To Support Christian against poverty
Activities|7,150|-|-|-|-|7,150|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||347,664
|155,536|- 182,598|-|-|320,603|
## **15.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
|**_unrestricted funds_**|||||||||
|---|---|---|---|---|---|---|---|---|
|**Fund names**|**Type PE, EE**
**R or UR ***|
**Purpose and Restrictions**|**Fund**
**balances**
**brought**
**forward**
**£**|**Income**
**£**|**Expenditure**
**£**|**Transfers**
**£**|**Gains and**
**losses**
**£**|**Fund**
**balances**
**carried**
**forward**
**£**|
|Unrestricted General fund|U||291,490|180,343|- 170,271|-|-|301,562|
|Ministerpastoral fund|R||2,637|-|- 151|-|-|2,486|
|CAP Fund|R||7,150|-|-|-|-|7,150|
|56 Windmill Street Fund|U||28,527|13,681|- 7,480|-|-|34,728|
|Redevelopment fund|R||837|1,184|- 318|-|-|1,703|
|Boot fair fund|U||80|-|- 45|-|-|35|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
||||-|-|-|-|-|-|
|**_Other funds_**|**N/a**|**N/a**|-|-|-|-|-|-|
|**Total Funds**|||330,721
|195,208|- 178,265|-|-|347,664|
## **27.3 Transfers between funds**
||**Reason for transfer and where endowment is converted to income, legal power for its**
**conversion**|**Amount**|
|---|---|---|
|Between unrestricted and
restricted funds|||
|Between endowment and
restricted funds|||
|Between endowment and
unrestricted funds|||
||||
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CC17a (Excel)
20/10/2021
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