## **ANNUAL REPORT AND FINANCIAL STATEMENTS** # **FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **SOUTHALL BAPTIST CHURCH** **CHARITY REGISTRATION NUMBER 1147013** Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF ## **SOUTHALL BAPTIST CHURCH** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ||**Page**| |---|---| |**Legal and Administrative Information**|3| |**Trustees' Report**|4 to 6| |**Independent Examiner's Report on the Accounts**|7| |**Statement of Financial Activities**|8| |**Balance Sheet**|9| |**Notes to the Accounts**|10 to 17| ## **SOUTHALL BAPTIST CHURCH** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **CHARITY NUMBER** 1147013 **START OF FINANCIAL YEAR** 01 January 2022 **END OF FINANCIAL YEAR** 31 December 2022 **TRUSTEES AT 31 DECEMBER 2022** Boyd Williams Douglas Rundell Christine Streets Lal Masih David Streets Susan Welch **ELDERS** Boyd V Williams Lal Masih David Streets **DEACONS** Douglas Rundell Paul Pervez Shaleem Asghar Kathleen Colemack (Resigned 31 Dec22) Sergio Bragga Simro Sidhu Susan Welch Alberio Vieira Parveen Aneel The Trustees are appointed by church members at an annual church meeting. **GOVERNING INSTRUMENT** The church is governed by its own constitution and rules as approved at the church members' meeting. **REGISTRATION DATE** 25th April 2012 **OBJECTS** The Church exists to proclaim the Christian faith and to serve the local community through its work and witness. Its purpose is to turn people into fully devoted followers of Jesus Christ. **CORRESPONDENCE ADDRESS** Mrs Christine Streets Southall Baptist Church Western Road Southall Middlesex UB2 5DS **PRIMARY BANKERS** Barclays Bank Southall Branch Hounslow **INDEPENDENT EXAMINER** Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF 3 ## **SOUTHALL BAPTIST CHURCH** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **OBJECTS AND ACTIVITIES** The church has been fully open this year but we continue to stream the weekly service by You Tube and a midweek meeting continues to take place on Zoom. Very few church meetings have been held. Many members have now ceased to use online banking which gives rise to higher bank charges. Members that are without digital communication have been contacted by telephone and post including a monthly church letter. People have visited the elderly and infirm where they can on a regular basis. Pastoral care of the local congregations has been carried out by the local pastors. Our Homeless ministry and Senior Citizens ministry is now running again. The Sunday morning services are normally conducted in English. Other congregations which come under the umbrella of Southall Baptist Church are carried out in their mother tongues of Punjabi/Urdu/Portuguese/Lingala/Kachin. Being aware of the Commissions guidance on public benefit and in particular the specific guidance on Charities for the advancement of religion people are encouraged to live out their faith by taking part in worship and prayer learning about the Gospel and developing their knowledge and trust in Jesus. ## **WORSHIP AND PRAYER** Prayer groups are normally available throughout the week giving people the opportunity for quiet times, but these too have been carried out online. As of 31 December 2022, there were 241 church members. These numbers would not necessarily reflect the true attendance at services as these are also attended by non-members. We carry out dedication services for new-born children and adult baptism by immersion following a person becoming a Christian. We are licensed to register Marriages and Blessing of Marriages (following Registry Office weddings). Funeral services for members of the church family and the community are also taken. ## **CHURCH** Following the pandemic proposed renovations to the building have been put on hold. ## **PASTORAL CARE** A Seniors Group runs two mornings a week in the building together with café facilities. This serves the local community. Fixtures and fitments for this are the responsibility of the church. Fire, Health and Safety regulations are complied with. We obtained a Warm Hub grant for use during the winter months to help with the cost of keeping the building open and feeding the people who dropped in. Sunday school has been operating each week but with much smaller numbers. ## **MISSION AND EVANGELISM** Several congregations have been set up under the umbrella of Southall Baptist Church where the pastors of these small congregations have needed visas. To encourage these congregations, the church has a sponsorship licence for Tier 2 Minister of Religion from the UK Border Agency. The ethnic diversity of the church enriches church life. We are closely related to the local Medical Centre. The Kachin Church which meets in the Hammond Road building are still trying to buy these premises which we hold in trust. ## **FINANCE** Total receipts of unrestricted funds were £87,484.. Total receipts of restricted funds were £16,446. These were gifts for specific purposes mainly, Asian Convention, The Baptist World Mission (Birthday Scheme), Seniors, Sunday School and ROPE. We carried forward £258,510. Building Fund stood at £0. Giving continues to be made through online banking and weekly offerings. The accounts are balanced each month. 4 ## **SOUTHALL BAPTIST CHURCH** ## **TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **FINANCE (continued)** The Payroll consists of 6 pastors/workers, one of which is funded through their own congregation giving and passing through the account of Southall Baptist Church. Tax, National Insurance Contributions and Employers National Insurance Contributions were paid through Southall Baptist Church. Two pastors are enrolled on the NEST pension scheme. The buildings of the former Baptist Churches at Harmondsworth and Hatton Road, Bedfont were under the umbrella of Southall Baptist Church. We continue to be responsible for Harmondsworth Baptist Church but Hatton Road, Bedfont is now the responsibility of the London Baptist Property Board following the storm damage in 2021. The church property at 25 Tilney Road is let to a church family, as is a flat at the rear of the church. All income and payments for the latter two properties are passed through the Church Rent Account. ## **GOVERNANCE** The church is a member of the London Baptist Association, The Baptist Union of Great Britain and The Evangelical Alliance. Leaders of the main church have met weekly online to discuss pastoral matters. The deacons/trustees meet on a regular basis to discuss and implement the administration of the church and its buildings. 5 SOUTHALL BAPTIST CHURCH TRUSTEES, REPORT (contlnued) FOR THE YEAR ENDED 31sr DECEMBER 2022 Re4>onBlblltles of Trustee• Charr(y L4w requires the 8oard of Trustets to prepare flnanck41 statements for e￿h flnanclal year whlch give a true and fair VEW cl the state of affth.rs OF the charf(y and c* r(s incoming resources and resources expended fr the per%yJ. In preparing those financkil 5tatwnent5, the Boord of Trustees 5hou1é fdk)w best practte ané are r￿uir&1 to,. seknt 5uf(abk ¥cwnting and apply them ¢￿Sistent make judgments estimates that a￿ reasffièb￿ and prudent compty w￿h applKabk accountlTrg stand¥ds subjert to any materk41 departures ¢lscbsed and In the thancjal sratemerits prepare the financ&al statements on the gthn9 c￿Cern ba$Ls ￿n￿sS is inappropriate to presume that charity will continue in operat The Board of Trustees ￿ reSp￿sIb￿ for mantaniThg proper accounting reccfds whKh disclose wf(h reas￿ab curKy at any time the financial post￿n of the charity and to enable thern to ensure that the financK41 statemwts ccrnpty with the CharitEs Act 1993. They are responsib￿ for safegu¥ding Ihe asset5 of the charity and h￿te for taklng reasonable steps for the preventK)n and detectknn ￿ fraud and rther Irregular((*s arsd to provide rea$￿ab￿ assurance that'.- the charity is opwattng ￿c￿rItIV and eff￿t￿e all assets are 5afe9uarded ¥Jain5t unauthorised use or di4poSr(iL￿ and are properly applEd proper reccrds are maSntain&fj financbl Informata)n used withln the Charlty or for pUbl￿at￿)n rdvable the charlty C(Mpl￿ wth r*vant k4ws an4J wulations The systems cf internal cmtrd are de5v4ned to proV￿￿e reasr￿ab￿ but not abSd￿te assurance against material msstatement LY1055. Approved by the Tnjstees on 5bJna1 on their behaw by Trust Printed Name.. 3AviD 5fQEu1S ## **SOUTHALL BAPTIST CHURCH** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** Report to the trustees/ members of Southall Baptist Church on the accounts for the year ended 31st December 2022. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: - examine the accounts under section 145 of the Charities Act, - to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - to state whether particular matters have come to my attention. ## **Basis of independent examiner’s statement** My examination was carried out in accordance 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 also includes consideration of any unusual items or disclosures 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 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 section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities 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. Donna Leppitt Independent Examiners Ltd Unit 2 The Broadridge Business Centre Delling Lane Bosham PO18 8NF Date: 31st October 2023 7 ## **SOUTHALL BAPTIST CHURCH** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2022** |**Notes**
**INCOME AND ENDOWMENT FROM:**
Donations & Legacies
**3a**
Investment Income
**3b**
Charitable Activities
**3c**
Other Income
**3d**
**TOTAL INCOME**
**EXPENDITURE ON:**
Costs of Charitable Activities
**4a**
Costs of Generating Funds
**4b**
**NET INCOME/ EXPENDITURE**
Balances Brought Forward
Prior Year adjustment
**BALANCES CARRIED FORWARD**
**NET MOVEMENT IN FUNDS**
**RESOURCES EXPENDED**
**TRANSFERS BETWEEN FUNDS**|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2022**
**2021**
£
£
**£**
**£**
77,672
16,446
94,118
75,668
12
-
12
1
9,800
-
9,800
11,800
-
-
-
3,797| |---|---| ||**87,484**
**16,446**
**103,930**
**91,266**| ||29,830
18,967
48,797
67,516
40,703
-
40,703
35,313| ||**70,533**
**18,967**
**89,500**
**102,829**| ||| ||**16,952**
**(2,521)**
**14,430**
**(11,563)**
-
-
-
-| ||**16,952**
**(2,521)**
**14,430**
**(11,563)**| ||255,060
15,870
270,930
289,405
-
-
-
(6,912)| ||**272,011**
**13,349**
**285,360**
**270,930**| Movements on all reserves and all recognised gains and losses are shown above. All of the charity's operations are classed as continuing. The notes form part of these financial statements, found on pages: 10 to 17 8 SOUThALL BAPTIST CHURCH BALANCE SHEET AS AT 31 DECEMBER 2022 Unrastnctgj Restrtted Fund Fund Tot•1 Total 31-Dec•22 31W21 Notes Tangib￿ Assets 185,800 l85,800 185,800 Debtors & Prepayments Cash at bank and In hand 12,447 75,235 12.447 88.583 12,447 74,003 13,349 Total Cun*nt As8ets c￿lIt0￿. amounts due w￿h1n one year 1.470 1,470 1,320 NET CURRENT ASSETS 86.211 13.349 99,560 85,130 TOTAL ASs￿s less current lk4biir(￿S 271011 13.349 285.360 270,930 Credltors: ￿n￿ntS fathng more one year io 27 oil FV14DSOF THE CHARErf General Funds ReStr￿ted funds 272,011 272,011 13,349 255,060 15,870 13,349 TOTAL FUNDS 27 oil 270 930 Approv& by the Trustees on Swjned cfi thelr treha￿ by Trustee . PrSnted Name.. 3ArfID 57Ai"£fS ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **1. ACCOUNTING POLICIES** ## **a) Basis of Preparation** The financial statements have been prepared on the historical cost convention (as modified to include the revaluation of investments) in accordance with the Charities Act 2011, Statement of Recommended Practice - "Accounting and Reporting by Charities" (SORP 2015), applicable accounting standards. The accounts have been prepared on a going concern basis. The charity meets the definition of a public benefit entity under FRS 102, and being a small charity has claimed exemption under Section 1a not to prepare a cash flow statement. **b)** Donations are accounted for gross when received. ## **c) Legacies** Legacies are accounted for when their receipt is certain and can be properly quantified. ## **d) Investment Income** Investment income is included in the accounts in the year it is receivable. ## **e) Fund Raising and Publicity Costs** The church does not make formal appeals for funds, and expenditure on these items is therefore not material. ## **f) Grants Payable** The church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid. ## **g) Governance Costs** This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost to volunteers for their service. ## **h) Fixed Assets** The church premises are included in the balance sheet at Insurance value because reliable cost information is not available, and valuation would incur significant costs which would be onerous compared with the additional benefit gained by the user of the accounts. Furniture and Equipment in the church premises is included at cost or net realisable value. ## **i) Depreciation** Depreciation has not been charged on the Church or Manse premises, because in the opinion of the Trustees, the residual value of the asset is not less than the original cost price. Depreciation on other fixed assets are calculated to write off the cost on a reducing balance basis over their expected useful life, at the following rates: Equipment 25% ## **j) Investment Assets** Quoted investments are stated at market value. All other investment assets are shown at cost price. ## **k) Changes in Accounting policies and previous accounts** There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. This page does not form part of the statutory financial statements 10 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **2. TANGIBLE FIXED ASSETS** |Additions
**Cost**
At 1 January 2022
At 31 December 2022
**Accumulated Depreciation**
At 1 January 2022
Charge for the Year
At 31 December 2022
**Net Book Value**
At 31 December 2022
At 1 January 2022|Buildings
Equipment
**2022**
£
£
£
185,800
33,549
219,349
-
-
-| |---|---| ||185,800
33,549
219,349| ||-
33,549
33,549
-
-
-| ||-
33,549
33,549| ||| ||**185,800**
**-**
**185,800**| ||185,800
-
185,800| All fixed assets are used for direct charitable purposes. Some of the furniture, computers and equipment is used both for direct charitable purposes and the management and administration of the church. The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st December 2022 : None 31st December 2021 : None This page does not form part of the statutory financial statements 11 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **3. INCOMING RESOURCES** |Note
**c) Trading Activities**
**d) Other Income**
HMRC JRS Grant
Sundry Offerings
Unrestricted Gift Aid BGC
**Restricted Income:**
Building Fund
Earmarked Accounts
**b) Investment Income**
Interest Received
Other Churches
Subsidary Accounts
Rents
**a) Donations & Legacies**
General Offerings and Donations|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2022**
**2021**
£
£
**£**
**£**
24,661
-
24,661
16,688
2,073
-
2,073
864
43,737
-
43,737
46,580
-
200
200
600
-
7,192
7,192
2,885
7,201
4,000
11,201
7,540
-
5,054
5,054
511| |---|---| ||**77,672**
**16,446**
**94,118**
**75,668**| ||12
-
12
1| ||**12**
**-**
**12**
**1**| ||9,800
-
9,800
11,800| ||**9,800**
**-**
**9,800**
**11,800**| ||-
-
-
3,797| ||**-**
**-**
**-**
**3,797**| This page does not form part of the statutory financial statements 12 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **4. RESOURCES EXPENDED** |Note
**EXPENDITURE (CONTINUED)**
**b) Cost of Generating Funds**
Speakers
Telephone
Utilities:
Gas *
Electric
Water
Wages & Salaries
**Governance costs:-**
Independent Examiner Fee
**Staff Costs:-**
Building Fund
Earmarked Accounts
Other Churches
Subsidary Accounts
Mission
Office
PHS/ADT (Water heater/Alarm system)
Rent:
Council Tax
Property Expenses (Tilney Rd/Flat)
Professional Fees
Barclaycard
Fabric
Gifts
Other Churches
Home Mission Fund & Baptist
Insurance
Bank Charges
**a) Charitable Activities**
Bedfont
Catering
Cleaning|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**2022**
**2021**
£
£
**£**
**£**
(660)
-
(660)
267
215
-
215
1,115
985
-
985
962
1,924
-
1,924
2,965
1,897
-
1,897
2,055
7,726
-
7,726
3,058
1,800
-
1,800
1,800
2,678
-
2,678
2,432
3,133
-
3,133
3,154
522
-
522
270
472
-
472
1,009
1,152
-
1,152
1,104
2,124
-
2,124
18,728
2,389
-
2,389
5,508
392
-
392
309
1,612
-
1,612
-
-
4,021
4,021
15,968
-
6,753
6,753
2,452
-
3,363
3,363
3,798
-
4,830
4,830
501
1,470
-
1,470
60| |---|---| ||**29,830**
**18,967**
**48,797**
**67,516**| ||850
-
850
400
958
-
958
888
2,550
-
2,550
-
2,993
-
2,993
3,329
146
-
146
413
33,206
-
33,206
30,283| ||**40,703**
**-**
**40,703**
**35,313**| * Gas. No payments claimed as a large refund of VAT paid at 20% for sometime has covered usage. VAT should have been charged at 5% This page does not form part of the statutory financial statements 13 **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **5. RESTRICTED FUNDS** ## **CURRENT FINANCIAL YEAR** |**Subsidiary Accounts**
B M S
Love in Action
Loan (orginally £1,500)
Loan to Airport Church-
New Key Deposit (DF)
ROPE (GA)
Seniors
Sunday School/Youth
Transport
Worship
**Building Fund**
Earmarked Accounts:-
Cards
Carpet
Asian Convention/Glory TV
Feeding the Homeless
Harlesden Church Balance
Funeral & Seed
Harmondsworth
**Other Churches**|**Balance**
Gains &
**Balance**
**01-Jan-22**
Income
Expenditure
(Losses)
Transfer
**31-Dec-22**
£
£
£
£
**£**| |---|---| ||3,821
200
(4,021)
-
-
(0)| ||-
204
-
-
-
204
-
-
-
-
-
-
969
-
-
-
-
969
2,484
1,000
(926)
-
-
2,558
83
-
-
-
-
83
1,523
-
-
-
-
1,523
(2,800)
-
-
-
-
(2,800)
(810)
-
-
-
-
(810)
50
-
-
-
-
50
50
-
-
-
-
50
1,193
5,988
(5,827)
-
-
1,354
1,256
-
-
-
-
1,256
200
-
-
-
-
200
80
-
-
-
-
80| ||4,278
7,192
(6,753)
-
-
4,717| ||| ||5,751
4,000
(3,363)
-
-
6,388| ||20
333
-
-
-
353
2,000
4,721
(4,830)
-
-
1,891| ||2,020
5,054
(4,830)
-
-
2,244| ||| ||**15,870**
**16,446**
**(18,967)**
**-**
**-**
**13,349**| This page does not form part of the statutory financial statements 14 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **5. RESTRICTED FUNDS (Continued)** ## **PREVIOUS FINANCIAL YEAR** |ROPE (GA)
Seniors
Sunday School/Youth
Transport
Worship
**Other Churches**
Harmondsworth
Carpet
Asian Convention/Glory TV
Feeding the Homeless
Harlesden Church Balance
Ladies Teas
Loan (orginally £1,500)
Loan to Airport Church-
New Key Deposit (DF)
Funeral & Seed
**Building Fund**
Earmarked Accounts:-
Cards
**Subsidiary Accounts**
B M S
Love in Action|**Balance**
Gains &
**Balance**
**01-Jan-21**
Income
Expenditure
(Losses)
Transfer
**31-Dec-21**
£
£
£
£
**£**| |---|---| ||19,188
600
(15,968)
-
-
3,821| ||150
-
(150)
-
-
-
969
-
-
-
-
969
1,484
1,000
-
-
-
2,484
-
133
(50)
-
-
83
1,523
-
-
-
-
1,523
64
-
(64)
-
-
-
(2,800)
-
-
-
-
(2,800)
(810)
-
-
-
-
(810)
50
-
-
-
-
50
50
-
-
-
-
50
1,614
1,752
(2,173)
-
-
1,193
1,272
-
(16)
-
-
1,256
200
-
-
-
-
200
80
-
-
-
-
80| ||3,846
2,885
(2,452)
-
-
4,278| ||9,550
-
(3,798)
-
-
5,751
10
411
(401)
-
-
20
2,000
100
(100)
-
-
2,000| ||2,010
511
(501)
-
-
2,020| ||| ||**34,593**
**3,996**
**(22,719)**
**-**
**-**
**15,870**| The Restricted Funds are wholly represented by the charity's cash reserves and are to be expended as specified above. This page does not form part of the statutory financial statements 15 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **6. INVESTMENTS** The charity held no investment assets during this or the previous financial period. ## **7. CASH AT BANK AND IN HAND** |General
Business Premium
High Interest Account
Rent Account
LBPB*
No 4 Account (Hayes Church)
Earmarked|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
7,108
13,349
20,456
8,567
7,148
-
7,148
12,140
11,686
-
11,686
11,675
26,462
-
26,462
25,331
3,179
-
3,179
3,176
18,718
-
18,718
12,194
933
-
933
921| |---|---| ||75,235
13,349
88,583
74,003| * London Baptist Property Board hold these funds on behalf of Southall Baptist Church and can be drawn upon at any time. ## **8. DEBTORS AND PREPAYMENTS** |Gift Aid
**9. CREDITORS AND ACCRUALS AMOUNTS FALLING**
Independent Examiner's Fee|Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
12,447
-
12,447
12,447| |---|---| ||**12,447**
**-**
**12,447**
**12,447**| ||Unrestricted
Restricted
**Total**
**Total**
Funds
Funds
**31-Dec-22**
**31-Dec-21**
£
£
**£**
**£**
1,470
-
1,470
1,320
**DUE WITHIN ONE YEAR**| ||**1,470**
**-**
**1,470**
**1,320**| This page does not form part of the statutory financial statements 16 ## **SOUTHALL BAPTIST CHURCH** ## **NOTES TO THE ACCOUNTS (continued) FOR THE YEAR ENDED 31ST DECEMBER 2022** ## **10. CREDITORS AND ACCRUALS AMOUNTS FALLING DUE IN MORE THAN ONE YEAR** The charity held no long term liabilities during this or the previous financial period. ## **11. STAFF COSTS AND NUMBERS** |Net Wages and Salaries
Employer's NIC less allowance
Employer's Pension Contributions|**TOTAL**
**2022**
**£**
30,343
-
772
**31,115**|**TOTAL**
**2021**
**£**
32,532
163
773| |---|---|---| |||**33,468**| Average number of employees who were engaged in each of the following activities: ||**TOTAL**||**TOTAL**|| |---|---|---|---|---| ||**2022**||**2021**|| |Activities in furtherance of the charities objects||6||5| The church operates a PAYE scheme to pay all employed members of staff. The average number of staff employed was 6 over 2021 (2020:5). No employees received emoluments in the range of £50,000 to £60,000. The Payroll consists of 6 pastors/workers, one of which is funded through their own congregation giving and passing through the account of Southall Baptist Church. Tax, National Insurance Contributions and Employers National Insurance Contributions were paid through Southall Baptist Church. Two pastors are enrolled on the NEST pension scheme. ## **12. PAYMENTS TO TRUSTEES, MINISTERS AND RELATED PARTIES** ## **Custodian Trustees** The custodian trustee of the church is the Baptist Union Corporation Limited which is a registered charity (number: 249635), and which is controlled by the Baptist Union Council. The church is also a member of the Baptist Union of Great Britain, and the London Baptist Association. No payments were made to the custodian trustees or any persons/organisations connected with them during this financial period. No material transaction took place between the charity and the custodian trustee or any person/organisation connected with them. ## **Ministers , Elders and Deacons** Mr Boyd Williams received remuneration for his role as Pastor. This amount is included in Gross Wages and Salaries in note 11. No other payments were made to Ministers, Elders, Deacons or any persons connected with them during this financial period. No material transaction took place between the charity and a ministers, elders, deacons or any person connected with them. (2021 - None) ## **13. RISK ASSESSMENT** The trustees, elders and deacons actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The trustees, elders and deacons have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks. ## **14. RESERVES POLICY** The trustees, elders and deacons have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments held. The trustees, elders and deacons aim to ensure the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The trustees, elders and deacons will endeavour not to set aside funds unnecessarily. This page does not form part of the statutory financial statements 17