Derby Road Baptist Church Watford Charity Commission Report for 2021
Top of pg. 3, Summary of main activities
Our main activities are Sunday services, (morning and evening), Sunday School, Bible Class for teenagers, and Creche and Primary Class. During the week there are a variety of activities: regular house groups and prayer meetings, a group for young teens, an evangelistic outreach in the town and occasional other activities to promote the Christian faith. We provide a welcome to people from 15 different nations.
As charity trustees we are aware of the Charity Commission's guidelines on Public Benefit.
We let parts of our premises to outside groups including a Ghanaian Church worshipping in their native language. We have continued renting our hall to a daily preschool. These groups were restored in person once the Covid restrictions were removed.
Free-will giving continued throughout the year with little change.
Pg.4 Summary of Achievements
The nature of our objectives as a church makes these difficult to quantify, but we list the following activities in pursuance of our aims:
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Sunday services regularly welcome visitors and those from outside the Christian faith and those new to the town and country. The Sunday ministry is designed in part to benefit those new to us and the public in general, as well as members and regular attenders. New people frequently join us at our morning service. Up to July we were able to stream the Sunday morning services to as many as 40 homes, including some new people. We also maintained some of our regular weekday groups via zoom
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We ran our usual Holiday Bible Club in the summer welcoming over 30 local children in person each day.
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We have a good relationship with Central Primary School and the local office of Herts CC Social services but due to Covid we had no meaningful contact with either this year.
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Some regular maintenance work was carried out on at the premises this year after the removal of the Covid restrictions.
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Evangelistic materials including Bibles and gospels were regularly distributed free at our outreach in the town centre and at our regular services.
Pg.5 Section F
Public Benefit: The Trustees have considered the guidance produced by the Charity Commissioners regarding public benefit and they confirm that this has been provided by teaching the Christian faith through regular services for worship and preaching, courses and small groups open to all; activities for children and young people on Sundays and during the week; a range of community activities as detailed above and making our premises available for hire to external organisations The preschool was able to re-open to the public again during the year once their restrictions had been removed.
Derby Road Baptist Church
ACCOUNTS 2021
Registered Charity No 114871
DERBY ROAD BAPTIST CHURCH | DERBY ROAD, WATFORD, WD17 2LZ
Derby Road Baptist Church Watford - 1148711
Analysis of income and expenditure Selected period: 01 January 2021 to 31 December 2021
| Income and endowments Donations and legacies I21 - Standing Orders I22 - Church Offerings I23 - Donations and Legacies I26 - Special gifts, eg Thankoffering I27 - Annual Gift Aid I28 - Mission specific donations I29 - Mission - Haiti I30 - Fellowship Aid Donations and legacies Totals Investments I25 - Interest on investments Investments Totals Other income I24 - Hirers Other income Totals Income and endowments Grand totals |
Total Unrestricted Designated Restricted Endowment This year Last yea |
|---|---|
| 56,995.00 — — — 56,995.00 59,196.00 3,654.05 885.00 — — 4,539.05 3,856.00 — 9,024.00 — — 9,024.00 14,250.00 — — — — — 4,000.00 13,660.19 — — — 13,660.19 13,595.75 — — 2,056.97 — 2,056.97 590.56 — — 60.00 — 60.00 — 700.00 — — — 700.00 — |
|
| 75,009.24 9,909.00 2,116.97 — 87,035.21 95,488.31 406.96 0.46 — — 407.42 227.50 |
|
| 406.96 0.46 — — 407.42 227.50 12,896.00 — — — 12,896.00 9,382.00 |
|
| 12,896.00 — — — 12,896.00 9,382.00 |
|
| 88,312.20 9,909.46 2,116.97 — 100,338.63 105,097.81 |
Expenditure
| Expenditure on charitable activities | ||||||
|---|---|---|---|---|---|---|
| E31 - Pastor's salary and Pension | 26,491.69 | — | — | — | 26,491.69 | 24,304.40 |
| E32 - Pastor's Tax and National | 5,258.92 | — | — | — | 5,258.92 | 4,430.63 |
| Insurance | ||||||
| E33 - Pastor's Allowances and | 954.33 | — | — | — | 954.33 | 1,060.18 |
| Expenses | ||||||
| E34 - Visiting Minsters and Preachers | 415.00 | — | — | — | 415.00 | 485.00 |
| E41 - Publicity, printing (50%), ex | 553.78 | — | — | — | 553.78 | 518.17 |
| Messenger | ||||||
| E42 - Messenger printing (50%) and | 340.38 | — | — | — | 340.38 | 539.20 |
| postage | ||||||
| E43 - Evangelism and literature | 1,192.71 | — | — | — | 1,192.71 | 445.09 |
| E44 - Conferences and Training | — | — | — | — | — | 1,449.40 |
| E45 - Church holidays and Outings | — | — | — | — | — | — |
| E46 - Catering and Car Parking | 196.29 | — | — | — | 196.29 | 53.70 |
| E47 - Subscriptions | 1,377.60 | — | — | — | 1,377.60 | 1,035.53 |
| E51 - Youth Teaching materials and | 433.40 | — | — | — | 433.40 | 974.56 |
| equipment | ||||||
| E52 - Youth Weekday Clubs | — | — | — | — | — | — |
| E53 - Youth Holiday Clubs and activities | 123.86 | — | — | — | 123.86 | 119.00 |
| E54 - Youth Subsidies for camps and | — | — | — | — | — | — |
| weekends | ||||||
| E61 - Purchases of Equipment and | 1,398.80 | — | — | — | 1,398.80 | 2,081.61 |
| Supplies | ||||||
| E62 - Equipment repairs and servicing | 508.12 | — | — | — | 508.12 | 1,233.75 |
| E63 - Church consumables | 369.43 | — | — | — | 369.43 | 460.32 |
| E71 - Church Gas | 4,697.26 | — | — | — | 4,697.26 | 4,188.79 |
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E72 - Church Electricity E73 - Church Water and Drainage E74 - Church Insurance E75 - Church building repairs and maintence E76 - Church - New building works E81 - Manse Gas E82 - Manse Electricity E83 - Manse Water and Drainage E84 - Manse Council Tax & Insurance E85 - Manse building repairs and maintenance E86 - Manse garden work E91 - Charitable donations - non- mission E92 - For Watford Tabernacle Trust E93 - Mission Fund Expenditure on charitable activities Totals Other expenditure E94 - Donation for Haiti E95 - Investements Management Other expenditure Totals Expenditure Grand totals |
Total Unrestricted Designated Restricted Endowment This year Last year 1,096.91 — — — 1,096.91 913.80 168.43 — — — 168.43 183.31 4,834.17 — — — 4,834.17 6,385.46 3,271.00 — — — 3,271.00 5,332.02 — — — — — — 2,117.03 — — — 2,117.03 1,720.45 663.90 — — — 663.90 650.88 544.43 — — — 544.43 521.55 3,298.92 — — — 3,298.92 3,179.23 3,034.38 — — — 3,034.38 5,244.00 97.88 — — — 97.88 — 2,120.00 — — — 2,120.00 1,664.00 3,337.37 — — — 3,337.37 6,083.00 10,378.87 5,689.51 — — 16,068.38 15,047.00 79,274.86 5,689.51 — — 84,964.37 90,304.03 — — 580.00 — 580.00 — 20.00 — — — 20.00 — 20.00 — 580.00 — 600.00 — 79,294.86 5,689.51 580.00 — 85,564.37 90,304.03 |
|---|---|
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Derby Road Baptist Church Watford - 1148711
Statement of Financial Activities
For the period from 01 January 2021 to 31 December 2021
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Income and endowments from: | |||||
| Donations and legacies | 84,918.24 | 2,116.97 | — | 87,035.21 | 95,488.31 |
| Investments | 407.42 | — | — | 407.42 | 227.50 |
| Other income | 12,896.00 | — | — | 12,896.00 | 9,382.00 |
| Total income | 98,221.66 | 2,116.97 | — | 100,338.63 | 105,097.81 |
| Expenditure on: | |||||
| Expenditure on charitable activities | 84,964.37 | — | — | 84,964.37 | 90,304.03 |
| Other expenditure | 20.00 | 580.00 | — | 600.00 | — |
| Total expenditure | 84,984.37 | 580.00 | — | 85,564.37 | 90,304.03 |
| Gains / losses on investment assets | — | — | — | — | — |
| Net income / (expenditure) resources before transfer | 13,237.29 | 1,536.97 | — | 14,774.26 | 14,793.78 |
| Transfers | |||||
| Gross transfers between funds - in | 25,133.41 | 520.00 | — | 25,653.41 | 28,484.00 |
| Gross transfers between funds - out | (25,653.41) | — | — | (25,653.41) | (28,484.00) |
| Other recognised gains / losses | |||||
| Gains on revaluation, fixed assets, charity's own use | — | — | — | — | — |
| Net movement in funds | 12,717.29 | 2,056.97 | — | 14,774.26 | 14,793.78 |
| Reconciliation of funds | |||||
| Total funds brought forward | 37,699.44 | 552.88 | — | 38,252.32 | 23,458.54 |
| Total funds carried forward | 50,416.73 | 2,609.85 | — | 53,026.58 | 38,252.32 |
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Derby Road Baptist Church Watford - 1148711
Statement of Assets and Liabilities (by code) As at: 31 December 2021
| Class and nominal code | General | Designated | Restricted | Endowment | Total | Last year |
|---|---|---|---|---|---|---|
| Current assets - Cash at bank and in | hand | |||||
| A1 : Natwest Current Account No 1 | (15,217.54) | 18,749.00 | 965.00 | — | 4,496.46 | 6,939.59 |
| A2 : Natwest Business Reserve | (820.47) | 2,000.00 | — | — | 1,179.53 | 3,179.19 |
| A3 : Natwest Current Account No 2 | (26,037.67) | 24,475.91 | 1,644.85 | — | 83.09 | 1,253.09 |
| Total | (42,075.68) | 45,224.91 | 2,609.85 | — | 5,759.08 | 11,371.87 |
| Current assets - Investments | ||||||
| A4 : COIF Charities | 10.72 | 3,886.22 | — | — | 3,896.94 | 3,896.48 |
| Deposit(Contingency) | ||||||
| A5 : Grace Baptist Charities Ltd | 17,689.75 | 25,680.81 | — | — | 43,370.56 | 22,983.97 |
| Total | 17,700.47 | 29,567.03 | — | — | 47,267.50 | 26,880.45 |
| Net total assets | (24,375.21) | 74,791.94 | 2,609.85 | — | 53,026.58 | 38,252.32 |
| Represented by | ||||||
| Unrestricted - General | (24,375.21) | — | — | — | (24,375.21) | (12,135.14) |
| Designated - Mission | — | 17,710.91 | — | — | 17,710.91 | 10,663.01 |
| Designated - Con-Dep | — | 5,886.22 | — | — | 5,886.22 | 5,885.76 |
| Designated - Legacy | — | 51,194.81 | — | — | 51,194.81 | 33,285.81 |
| Restricted - Mission | — | — | 2,609.85 | — | 2,609.85 | 552.88 |
| Total | (24,375.21) | 74,791.94 | 2,609.85 | — | 53,026.58 | 38,252.32 |
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Derby Road Baptist Church Watford - 1148711
Statement of Assets and Liabilities (by fund)
As at: 31 December 2021
| Balance | Previous balance |
|
|---|---|---|
| Cash at bank and in hand A1: Natwest Current Account No 1 - Asset General fund Unrestricted Mission Fund Designated Mission Fund Restricted Legacy Fund Designated A2: Natwest Business Reserve - Asset General fund Unrestricted Contingency and Designated Depreciation Fund A3: Natwest Current Account No 2 - Asset General fund Unrestricted Mission Fund Designated Mission Fund Restricted Legacy Fund Designated Cash at bank and in hand Investments A4: COIF Charities Deposit(Contingency) - Asset General fund Unrestricted Contingency and Designated Depreciation Fund A5: Grace Baptist Charities Ltd - Asset General fund Unrestricted Legacy Fund Designated Investments Grand Total |
(15,217.54) (5,741.00) 965.00 24,490.00 |
6,939.59 3,179.19 1,253.09 11,371.87 3,896.48 22,983.97 26,880.45 (2,969.41) (5,741.00) 45.00 15,605.00 1,179.19 2,000.00 (15,658.80) 16,404.01 507.88 — 10.72 3,885.76 5,303.16 17,680.81 38,252.32 |
| 4,496.46 (820.47) 2,000.00 |
||
| 1,179.53 (26,037.67) 23,451.91 1,644.85 1,024.00 |
||
| 83.09 5,759.08 10.72 3,886.22 |
||
| 3,896.94 17,689.75 25,680.81 |
||
| 43,370.56 47,267.50 53,026.58 |
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Non-monetary Assets held for church use
Fixed Assets for church use
The church is the beneficial owner (subject to the relevant Trusts) of the following assets, the legal title to which is held by the church’s custodian trustees, Grace Baptist Charities Ltd.
| title to which is held by the church’s custodian trustees, Grace Baptist Charities Ltd. | title to which is held by the church’s custodian trustees, Grace Baptist Charities Ltd. | title to which is held by the church’s custodian trustees, Grace Baptist Charities Ltd. |
|---|---|---|
| 31-12-2021 31-12-2020 |
||
| Church premises situate Derby Road, Watford valued for insurance purposes 6,398,574 6,631,232 |
||
| Church furnishings and equipment 111,944 102,300 |
||
| Church manse situate 1 Grosvenor Road, Watford valued for insurance purposes |
1,000,000 | 500,000 |
Current Liabilities
None
Long-term Liabilities
None
These accounts have been prepared on the receipts and payments basis in accordance with the Resolution passed at the Quarterly Business Meeting held on the 12[th] November 1996. They accord with Charity Commission guidance notes CC 16b dated September 2010.
Approved by Trustees
The accounts and statement of Assets Liabilities set out herein relating to the twelve months ending 31[st] December 2021 have been approved by the Elders and Deacons as Trustees.
Date: 29-09-2022 Abilio Pinto - Trustee/Treasurer
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Independent examiner’s report to the trustees of Derby Road Baptist Church, Watford
I report on the accounts of the Church for the year ended 31 December 2021.
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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
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to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
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to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity 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 you as 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 next statement.
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 2011 Act and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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
Name: David Mortimer Relevant professional qualification or body: CIPFA Address: Sand Jeas, Jasons Hill, Ley Hill, Chesham, Bucks HP5 3QW Date: 27th September 2022
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Independent examiner’s report to the trustees of Derby Road Baptist Church, Watford
I report on the accounts of the Church for the year ended 31 December 2021.
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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
-
examine the accounts under section 145 of the 2011 Act
-
to follow the procedures laid down in the general Directions given by the commission under section 145(5)(b) of the 2011 Act
-
to state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the general Directions given by the Charity 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 you as 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 next statement.
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 2011 Act and
-
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 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
Name: David Mortimer Relevant professional qualification or body: CIPFA Address: Sand Jeas, Jasons Hill, Ley Hill, Chesham, Bucks HP5 3QW Date: 27th September 2022
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