Lancaster Baptist Church Trustees’ Annual Report 1 September 2021 to 31 August 2022
Charity name and principal address:
Lancaster Baptist Church, Nelson Street, Lancaster LA1 1PT
Registered Charity number:
1146765
Charity Trustees:
David Babarinde (from 17 July 2022) Kirstie Banks-Lyon Daniel Churm Emilian Cirtina Christine Cuthbertson (from 17 July 2022) Denise Eggleston (until 17 July 2022) James Ellershaw Stephen Elliott (from 17 July 2022) Stephen Green Kevin Henderson Karen Ness Martin Woolven
Property Trustee:
Baptist Union Corporation Limited.
Structure, governance and management:
Lancaster Baptist Church is a charitable unincorporated association governed by a Constitution (adopted on 12 February 2012). The Constitution was amended by resolution of a Special Church Members’ Meeting on 22 July 2021 to include provision for virtual Church Members’ Meetings and virtual meetings of the Charity Trustees. The Charity Trustees are appointed by a Church Members’ Meeting and to be elected each is required to receive votes from at least 66% of those members voting.
Aims and purpose:
The Charity Trustees of Lancaster Baptist Church along with its other leaders and congregation are responsible for, and engaged in, the advancement of religion and specifically the advancement of the Christian faith according to the principles of the Baptist denomination. They are also involved in pastoral care, evangelism, and the social and ecumenical activities of the church. The Charity Trustees are responsible for the maintenance of the church building at Nelson Street, Lancaster and a residential property at 32 Durham Avenue, Lancaster.
Objectives and activities:
The Charity Trustees and other members of the church and congregation desire that as many people as possible will worship at the church and become involved in its activities and, above all, be followers of Jesus Christ. The main worship service of the church is held each Sunday morning at 10:30 at Nelson Street. All worship services are open to the general public and Sunday morning services include activities for children. Services are held in person and since the COVID-19 pandemic restrictions were lifted are no longer available online. Those attending services are asked to be mindful of those who are still cautious of being in groups of
people as a result of the pandemic. The church’s worship services enable faith to be put into practice through mutual encouragement, preaching/teaching, prayer, Bible reading and music/song.
Throughout the year Lancaster Baptist Church has carried out its aims and purpose for the public benefit in line with its Constitution and in accordance with Charity Commission guidance where this is relevant. Most meetings since September 2021 have been held as physical gatherings although a few have continued to use online platforms. During the year the work of the church has included:
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Public worship services both on Sundays and on other special occasions including Christmas and Easter. Christmas 2021 and Easter 2022 were both celebrated in-person for the first time since the pandemic. Worship services allow individuals to develop their knowledge of and trust in Jesus Christ.
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Encouraging individuals to live out their faith with meetings arranged both on church premises and in homes during the week, for prayer, Bible study and mutual encouragement. Online platforms have continued to be used in some cases.
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The provision of pastoral care for those connected with the church and others. Visiting people in their homes has resumed where those concerned have felt comfortable with this. Telephone and/or online communication has been used if this was deemed more appropriate.
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Supporting local parents and carers through the provision of a weekly baby and toddler group during school term times. This has resumed as a physical gathering.
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Supporting those who carry out the church’s mission in other parts of the world.
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Maintaining the church buildings so they are safe to use and fit for purpose.
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Providing opportunity for the church members and congregation to voluntarily give financially to support the church as it fulfills its aims and purpose.
Public benefit:
In reviewing the overall aims and purpose of the Charity, and in exercising their powers and duties, the Charity Trustees have had due regard for the Charity Commission’s public benefit guidance. The activities of Lancaster Baptist Church are carried out to further its charitable aims and purpose for the public benefit as summarised in “Objectives and activities” above.
Achievements and performance:
The church’s worship services are open to anyone who wishes to attend. Numbers attending the Sunday morning services have continued to vary and are mostly still below pre-pandemic levels. All age groups are represented from very young children to those of advanced years. The church provides activities for children which are designed to be fun and diverse, including games, Bible stories, memory verses and craft activities and these take place concurrently with the Sunday morning services. All leaders of the children’s work at Lancaster Baptist Church are subject to the church’s written safeguarding policy, including being DBS checked. Evening worship meetings/communion services have not resumed since these were halted at the onset of the pandemic in 2020.
The church has a number of house groups which meet in homes in different parts of the city and the surrounding area. These are open to anyone who wishes to attend. These groups help individuals develop their faith by studying the Bible, praying together, encouraging one another and help fulfill the church’s aim of the advancement of religion and, specifically, the advancement of the Christian faith. Most of the groups now meet regularly face to face once again although one or two continue to use online platforms.
The church’s activities include a baby and toddler group (known as “Sing & Play”) which meets each week during term time providing a safe environment for pre-school children and their parents/carers. This group is open to anyone with pre-school children and attendance at other activities of the church is not a pre-requisite for attendance. Parents/carers stay with their children throughout. Whilst the children play with the toys provided by the church their parents/carers are able to have conversations with each other and with members of the church’s team of volunteers. Refreshments are provided on a donation-only basis without compulsion so no-one feels excluded.
A holiday club for children aged 5–11 was held at the church in July/August 2022. The four-day club arrangement was resumed with all children attending in person. Activities included games, crafts, Bible stories and memory verses.
Since February 2022 members of the church have been involved with work amongst Ukrainian refugees who have settled in Lancaster following the Russian invasion of their country. The church provides its premises to this group without charge if space is required for a larger gathering such as on Ukraine Independence Day.
A regular meeting for women is held each Tuesday afternoon. This provides a support network for those attending and an opportunity for worship, prayer, teaching and mutual encouragement.
Pastoral care has been provided by the minister and other members of the church who visit those who are ill or in need at home or in hospital. Comfort is given to the bereaved and those facing difficult life-circumstances. Most contact now is face to face once again but telephone or online communication is used if the recipient prefers. Practical help is given where needed.
The church building is a registered place of worship and is made available for marriages and funerals by arrangement.
At the year-end the Lancaster Baptist Church membership roll comprised 76 individuals.
Mission in other parts of the world:
The church supports a number of other charities with compatible aims of advancing the Christian faith by way of information, prayer and financial assistance. Grants made from unrestricted funds are provided under the direction of the Charity Trustees. As well as supporting a number of UK based Christian organisations working in the UK the church also provides financial assistance to such organisations working overseas. Helping those in need is a practical demonstration of faith and from time-to-time grants are made to Christian relief and mission organisations who work in other countries. Raising awareness of these causes provides opportunity for the church to be informed about the church in other parts of the world and to provide practical financial support.
The city of Lancaster has a resident population drawn from many countries of the world, largely as a result of its principal University and its hospital. The church reflects the multinational nature of the city and welcomes those from all backgrounds and nationalities.
Ecumenical activity:
The church provides representatives to the local Churches Together in Lancaster group which has resumed its regular bi-monthly meetings. In-person events organised by this group took place at Christmas 2021 and Easter 2022. A Pentecost Praise event took place in June 2022.
The annual door-to-door collection for Christian Aid resumed fully, having been arranged on a slightly reduced basis in 2021.
Regular opportunities are given to contribute food items to The Olive Branch, a Christian charity which administers a local food bank. This charity makes collection points available throughout the city, including the church premises.
Corona Virus (COVID-19):
Restrictions connected with the pandemic have now been lifted. However, members of the church and congregation are asked to be mindful of those who remain cautious about meeting in person. A number of individuals have still not returned to church activities as they remain wary of meeting in large groups.
The church is heavily reliant on voluntary donation income and, to a lesser extent, letting income and the Charity Trustees are unable to estimate with any degree of certainty the financial impact of COVID-19 in the medium term. At the date of approving this report the charity continues to meet its expenditure from ongoing income and general reserves.
Maintenance of the church buildings:
The Charity Trustees seek to ensure that the church buildings are kept in good repair and are fit for purpose. Activities normally take place throughout the church buildings each week. Having buildings in good repair means they can be used safely for church activities and by other groups. The buildings are available for use by individuals and groups, including those with no direct association to the church, by agreement.
The church premises at Nelson Street are used each week under licence by a Registered Charity providing support and care for older people, which resumed its activities in January 2022. The premises are also used each week by a ladies group “East meets West” which provides a drop-in service and lunch for refugee and asylum-seeking women from any nation who are living locally. All those who attend groups which use the church premises are welcome to attend church activities and services.
For security reasons the church buildings cannot remain open at all times. However, the church is open to anyone for private prayer or a time of quiet whenever the minister or administrator (part-time employee) is
available. Following the retirement of the caretaker in February 2020 this position remains unfilled and the church has relied on a team of volunteers to keep the building clean and tidy and in satisfactory repair. A contract cleaner was engaged in February 2022 to undertake some regular cleaning work.
Lancaster Baptist Church was founded in 1862 and has been based at its present site for well over 120 years. Inevitably, given the age of its buildings, the church incurs costs for ongoing repairs and maintenance and these are reflected in the Accounts. A team of volunteers oversees the general upkeep of the buildings.
The tenancy of the church-owned residential property at Durham Avenue terminated in February 2021. A significant programme of repairs and improvements was then instigated and the majority of the costs associated with these works were reflected in last year’s Accounts. Final costs were incurred in this financial year. The property was re-let in February 2022, subject to an Assured Shorthold Tenancy agreement.
The church building is included in the Statement of Assets & Liabilities at its full reinstatement insured value. Because of the specific nature of this building the Charity Trustees are of the view that the market value of the site will be considerably lower than the insured value but they do not consider a professional valuation of the premises will add in any meaningful way to an understanding of the church’s financial position.
Pensions:
The church is an employer participating in a pension scheme known as the Baptist Pension Scheme (“the Scheme”). The Scheme is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the employer and the other participating employers.
The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925 but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012 benefits have been provided through a Defined Contribution (DC) Plan.
A formal valuation of the DB Plan as at 31 December 2019 was undertaken by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million whilst the level of assets needed to pay benefits was £316 million, giving a deficit of £18 million (equivalent to a past service funding level of 94%). The church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2022.
On 30 June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just is now providing financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction the Scheme no longer has a shortfall. An updated Recovery Plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022.
Financial review:
The church continues to raise the funds it needs to carry on its activities from within its own membership and congregation and by letting its premises. No wider public appeal was made for funds during the year. The financial results for the year are set out in the accompanying financial statements.
The vast majority of the church’s income (86% this year) comes from voluntary donations received through freewill offerings at Sunday worship services, bank standing orders and other one-off gifts. The church encourages those who are able to do so to make donations by Gift Aid. The church also receives income from letting its premises from time to time and by letting the residential property it owns. The residential property is retained as the church manse although it is not used as such at present as the church’s minister and his wife jointly own their own property locally.
Weekly cash offerings resumed when in-person Sunday services restarted although the level of donations since then has remained lower than pre-pandemic. Total direct giving in the year to August 2022 is broadly the same as in the prior year. Reserves have not had to be called upon to meet general expenditure commitments in the last financial year. Similarly, designated funds have remained as allocated.
The church sets a financial budget each year and performance against budget is monitored by the Charity Trustees at their monthly meetings. Information regarding the financial aspects of church life is shared with the church from time to time.
The church has a policy of tithing its unrestricted receipts. The church expresses its part in the life of the wider church by making grants to Christian organisations and societies with aims and purposes which are compatible with its own.
The Charity Trustees review the church’s Reserves Policy from time to time. Reserves are required to meet fluctuations in receipts and payments and to meet planned and unexpected costs, including property repairs. It is also the present policy of the church to hold reserves at least sufficient to cover all the contractual notice periods stated in staff terms of appointment/contracts of employment. From time to time the church receives legacies and the Charity Trustees aim, as far as is possible, to ensure that any such receipts are used for specific purposes, within the context of the church’s charitable aims and purpose. As such it may be that these funds are held for more than one accounting period. At the year-end the unrestricted legacy funds held by the church as reserves amounted to £15,736.
The church is heavily dependent on its membership working as volunteers in all aspects of its 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 church has a full-time minister who has been in post since September 2008. The expenditure relating to this position is included in the Accounts within ‘Ministerial staff costs’ and ‘Ministerial property related costs’.
The church does not remunerate any of its Charity Trustees in their capacity as trustees.
Declaration:
The Charity Trustees declare that they have approved the Trustees’ Annual Report above.
Signed on behalf of the Charity Trustees.
KBN
SDG
Karen B Ness Church Secretary 9 January 2023
Stephen D Green Treasurer
| LANCASTER BAPTIST CHURCH Charity name |
LANCASTER BAPTIST CHURCH Charity name |
LANCASTER BAPTIST CHURCH Charity name |
1146765 Registered no. |
|---|---|---|---|
| Receipts and Payments Accounts | |||
| For the period from |
01-Sep-21 Period start date |
To | 31-Aug-22 Period end date |
| Section A Receipts and payments | Section A Receipts and payments | Section A Receipts and payments | |||||||
|---|---|---|---|---|---|---|---|---|---|
| A1 Receipts | Unrestricted funds to the nearest £ 51,176 14,323 13,389 6,265 5,518 - 232 - 90,903 - - - |
Restricted funds to the nearest £ - 4,414 - - - - - - 4,414 - - - |
Endowment funds to the nearest £ - - - - - - - - - - - - |
Total funds to the nearest £ 51,176 18,737 13,389 6,265 5,518 - 232 - 95,317 - - - |
Last year to the nearest £ |
||||
| Regulargiving | 51,176 | 49,681 | |||||||
| Other voluntarydonations | 14,323 | 15,090 | |||||||
| Income tax recovered ongifts | 13,389 | 13,193 | |||||||
| Use of churchpremises | 6,265 | 790 | |||||||
| Lettingof Durham Avenue | 5,518 | 3,900 | |||||||
| HMGgrants(Job Retention Scheme) | - | 1,741 | |||||||
| Sundryincome | 232 | 282 | |||||||
| - | - | ||||||||
| **Sub total ** | 90,903 | 84,677 | |||||||
| A2 Asset and investment sales, (see table). |
|||||||||
| - | - | ||||||||
| - | - | ||||||||
| Sub total | - | - | |||||||
| Total receipts A3 Payments |
|||||||||
| 90,903 | 4,414 | - | 95,317 | 84,677 | |||||
| 34,679 11,045 89 1,136 1,673 775 3,980 4,904 983 2,232 5,010 - 6,032 7,198 9,145 - 88,881 - - - |
- - - - - - - - - - - - - 182 4,391 - 4,573 - - - |
- - - - - - - - - - - - - - - - - - - - |
34,679 11,045 89 1,136 1,673 775 3,980 4,904 983 2,232 5,010 - 6,032 7,380 13,536 - 93,454 - - - |
||||||
| Ministerial staff costs | 34,679 | 33,614 | |||||||
| Ministerialpropertyrelated costs | 11,045 | 10,946 | |||||||
| Othergeneral ministryexpenditure | 89 | - | |||||||
| Children's/Youth work | 1,136 | 1,538 | |||||||
| Caretaking& supplies | 1,673 | 888 | |||||||
| Fireprotection & safety | 775 | 15,199 | |||||||
| Heat,light & water | 3,980 | 1,628 | |||||||
| Insurance | 4,904 | 4,431 | |||||||
| Churchpremises repairs & renewals | 983 | 1,547 | |||||||
| Sundry premises expenditure | 2,232 | 2,075 | |||||||
| Durham Avenuepropertycosts | 5,010 | 17,317 | |||||||
| Ridge Square Onepropertycosts | - | 1,322 | |||||||
| Administration staff costs | 6,032 | 5,855 | |||||||
| Sundryexpenditure | 7,198 | 4,937 | |||||||
| Grants made | 9,145 | 8,966 | |||||||
| - | - | ||||||||
| **Sub total ** | 88,881 | 110,263 | |||||||
| A4 Asset and investment purchases, (see table) |
|||||||||
| - | - | ||||||||
| - | |||||||||
| **Sub total ** | - | - | |||||||
| Total payments Net of receipts/(payments) A5 Transfers between funds A6 Cash funds last year end Cash funds this year end |
|||||||||
| 88,881 | 4,573 | - | 93,454 | 110,263 | |||||
| 2,022 | - 159 | - | 1,863 | - 25,586 | |||||
| - | - | - | - | - | |||||
| 66,200 | 340 | - | 66,540 | 92,126 | |||||
| 68,222 | 181 | - | 68,403 | 66,540 |
CCXX R1 accounts (SS)
31/01/2023
1
| Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | |
|---|---|---|---|
| Categories B2 Other monetary assets B3 Investment assets B5 Liabilities Signed by one or two trustees on behalf of all the trustees B4 Assets retained for the charity’s own use B1 Cash funds |
SDG Signature KBN Bank accounts National Savings & Investments Cash in hand Details Details Total cash funds (agree balances with receipts and payments account(s)) 166 Lloyds Banking Group plc Ord Details Premises at Nelson Street, Lancaster Property at Durham Avenue, Lancaster Furniture, fixtures, fittings & equipment Details Details |
Unrestricted funds Restricted funds to nearest £ to nearest £ 18,222 128 50,000 - - 53 68,222 181 OK OK Unrestricted funds Restricted funds to nearest £ to nearest £ 72 - Fund to which asset belongs Cost (optional) - Fund to which asset belongs Insured value 5,378,635 335,524 117,599 Fund to which liability relates Estimated amount - Print Name Mrs Karen B Ness Stephen D Green |
Endowment funds to nearest £ |
| - | |||
| - | |||
| - | |||
| - | |||
| OK | |||
| Endowment funds to nearest £ |
|||
| - | |||
| Current value (optional) |
|||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| When due (optional) |
|||
| Date of approval |
|||
| KBN | Mrs Karen B Ness | 5.12.2022 | |
| SDG | Stephen D Green | 5.12.2022 |
CCXX R2 accounts (SS)
31/01/2023
2
Independent Examiner's Report on the Accounts
Section A Independent Examiner’s Report
| Report to the trustees/ members of On Accounts for the year ended Set out on pages |
LANCASTER BAPTIST CHURCH | LANCASTER BAPTIST CHURCH | LANCASTER BAPTIST CHURCH |
|---|---|---|---|
| 31 AUGUST 2022 | Charity no (if any) |
1146765 | |
| 1 - 2 | |||
| I report to the trustees on my examination of the Accounts of the above charity (“the Trust”) for the year ended 31 August 2022. |
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the Accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s Accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that, in any material respect:
-
the accounting records were not kept in accordance with section 130 of the Act or
-
the Accounts do not accord with the accounting records
I have no concerns 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.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
APA | 25 January 2023 |
|---|---|---|
| Austen Paul Adams | ||
| F.C.A. (retired) | ||
| 11 Manor Close, Burton-in-Lonsdale, Carnforth, Lancs. LA6 3NE | ||
IER