CHARITY REGISTRATION NUMBER: 1151428
GUISELEY BAPTIST CHURCH
FINANCE REPORT FOR THE YEAR ENDED 30 SEPTEMBER 2021
GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 CONTENTS PAGE
| Page | |
|---|---|
| Trustees' Annual Report | 1 |
| Independent Examiner's Report to the Ttrustees | 8 |
| Statement of Receipts and Payments | 9 |
| Statement of Assets and Liabilities | 11 |
| Notes to the Financial Statements | 12 |
GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2021
Reference and administrative details
The Charity is called “Guiseley Baptist Church” and is registered with the Charity Commission for England and Wales as an Unincorporated Association (1151428). Guiseley Baptist Church is located on 50A Oxford Road, Guiseley, Leeds, LS20 8AB.
Registered Charity name
Guiseley Baptist Church
Charity registration number 1151428 Principal office Guiseley Baptist Church 50A Oxford Road Guiseley Leeds LS20 8AB United Kingdom
The Trustees who served during the financial year
Joy Liles Rev Michael Munroe Andrew Penny Dr Allan Stewart (Resigned April 2021) Tony Tofrik Graham John Hoult Eleanor Frances Thomson Amanda Connor Michael Smith Rev Gillian Thurgood Mike Smith (Appointed April 2021) Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF Bankers Barclays Bank UK PLC, 1 Church Place, London, E14 5HP
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
Aims and purposes
The Charity Trustees of Guiseley Baptist Church (GBC) have the responsibility, together with the rest of the Church, of co-operating with Senior Minister Revd Micky Munroe, Minister Revd Gill Thurgood and Children’s and Youth Worker Joe Millar, in the advancement of the Christian faith and the promotion of the whole mission of the Church: pastoral, evangelistic, social and ecumenical. The Charity Trustees are also responsible for the maintenance of the Church building and offices.
Objectives and Activities
Charity Trustees are committed to enabling as many people as possible to worship and become part of the community and fellowship at GBC. We do this through our regular worship services which put faith into practice through prayer, the centrality of Scripture and music and sacrament, and through several other weekly programmes and activities.
When planning our activities for the year, the ministers and Charity Trustees have considered the Commission's guidance on public benefit and specifically the advice to charities for the advancement of religion. We place a high value on enabling ordinary people of all ages to live out their faith as part of our community through:
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worship and prayer, bible study, communion, fellowship, preaching and teaching
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to develop knowledge and trust in Jesus;
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provision of pastoral care for people within the church and those living within
the wider community; mission and outreach work
To facilitate this work, maintenance of the fabric of the church and offices is essential.
Achievements and Performance
From September 2020 to September 2021 the ministerial team was made up of Revd Micky Munroe, Senior Minister (full time), Revd Gill Thurgood, Minister (part-time) and Mr Joe Millar, Children and Youth Worker (full time).
Church services
Before October 2020, due to government restrictions, GBC moved to online services only. This continued until 1[st] August 2021 when, following the easing of restrictions and a decision made by the church membership, in-person services in our church building resumed. The in-person services were initially restricted in number and face coverings were required to protect vulnerable members of the congregation from possible Covid infection.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
Online services up to August 2021 were made available on Youtube, Facebook and the GBC church website. As with our in-person services, our aim with the online services was that those engaging in our services, whether for the first time or over many years, would find spiritual fulfilment and authentic Christian fellowship to enable them to be nurtured and grow in faith. During the year, we explored the Bible together through different sermon series.
As of 30th September 2021, GBC had 112 members, together with others who regularly attend the Church. There were no membership applications in this period.
Prayer
Prayer continues to be an essential aspect of our life at GBC, even with the move online, people have continued to gather to pray.
We have established a web-based "prayernet" where people can email requests for prayer to one of our church members who will then forward the request to all those who have signed up to receive updates.
From October 2020, as restrictions were eased and we were again able to use our church building, a regular in-person prayer meeting was held from 4 pm every Sunday. Numbers were strictly controlled to adhere to a re-entry risk assessment. Meetings continued until December 2020 when we were forced to close the building once again and revert to online prayer gatherings due to revised government restrictions. From April 2021, as restrictions eased, the in-personal prayer meetings were restarted.
Food Bank Collection Point
During this period the church building continued to be used as a food bank collection point. The building is opened up every Friday from 10 am to 1 pm to receive food donations, which are subsequently taken to the North Bradford Food Bank. In February 2021 GBC also became a collection point for Digital Access West Yorkshire to enable people to drop off donations of unwanted digital devices.
Involvement in wider Baptist life
We are actively connected and involved with the Yorkshire Baptist Association (YBA). One of our members, Mrs Liz Allen, is the chairperson of the Executive of the YBA. Our Church members have voluntarily supported other YBA initiatives and Micky Munroe and Gill Thurgood have continued to meet online with other Baptist ministers in the Bradford area.
Micky Munroe continues to be part of the editorial planning team of the Baptists Together magazine and Gill Thurgood serves on the council of BMS World Mission.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
The Church Building
Before the lockdown in March 2020, our building was well used throughout the week by several different groups from within the church and the wider community.
We were open weekly on a Wednesday lunchtime to welcome older members of the Church and community to a simple meal and entertainment afterwards. During the lockdown, with the building out of use, we were able to keep in touch with our Wednesday afternoon group and on one occasion were able to take afternoon "high tea in a box” to our members.
Our Mainly Music group for parents, carers and young children was thriving before lockdown and was so popular that there was a waiting list. Since the start of the lockdown, there have been various online events arranged to keep in touch with those families.
The reopening of the church building for gathered worship in August 2021 was welcomed by the church community, and services, whilst still restricted, were encouraging. To enable services and other events to be recorded and broadcast to an online community the church invested in new audio-visual, camera and broadcasting equipment in May 2021.
Up until October 2021, the church building was still closed for all other in-person activities.
Youth and children’s Work
Our young people have continued to grow in their relationship with God under the leadership of Joe Millar and our team of gifted and committed volunteers.
Joe Millar continues to be a part of our local school community where he provides pastoral care in the Student Support Centre and acts as a bridge between the school and GBC. This work has been reduced during the lockdown period.
The role of nurturing and engaging the children of our church community also comes under the oversight of Joe Millar. Joe recruits and encourages a group of volunteers who support the children’s work. During the lockdown, Joe has been actively seeking to maintain a connection with the children and youth, setting up Minecraft groups and online discipleship via Zoom virtual meeting technology, and these have been very much appreciated. He has also co-ordinated a weekly online service, which has involved Bible teaching and a craft activity.
Pastoral care
We see pastoral care as the responsibility of all church members. Good pastoral support within the fellowship happens through friendships, house groups and the various groups that meet through the week. Over the last year, many have reported how they have felt very well supported and cared for by others in their house group. Ministers have also tried to provide pastoral care, despite physical restrictions, through phone calls and Zoom conversations.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
From September 2020 to October 2021 we were saddened to say farewell to 4 church members who died. Funerals were held adhering to Government guidelines. A child's dedication service was held in October 2020. For the small number allowed in the church building and those engaging online, it was a joyful occasion. Another happy occasion was the wedding ceremony held in the church building in May 2021, again under strict Government restrictions.
Mission and Evangelism
Helping those in need, both in the UK and overseas, is a demonstration of our faith. We have made several offerings during the year to help those in crisis. Our Harvest Appeal for 2020 went to support the work of local Leeds charity Zarach, which aims to provide beds for children living in poverty in the city - £3,605 was raised. In December GBC’s Christmas Appeal raised funds for Mopawi, a Christian organisation supporting rebuilding work in the Moskitia region of Honduras following two hurricanes - £3,200 was raised. At a church members' meeting in February, it was agreed that £10,000 would be donated to Wren Bakery. The money coming from a legacy left by a church member would be used to provide mentorship and training for women who experience disadvantage.
As a Church, we encourage fair trade. We have also continued to support the work of Christians Against Poverty (CAP) and Bradford North Foodbank. We regularly give financial support to the work of Home Mission, BMS World Mission and Leeds Faith in Schools.
Volunteers
We want to thank all the volunteers who work so hard to make our Church the lively and vibrant community it is. In particular, we want to mention:
Our Church Treasurer, Allan Stewart who, ably assisted by Trevor Bradley, manages our financial affairs so well and helps us to understand the Church’s accounts and its finances; Our Church Secretary, Joy Liles; Stewart Liles for undertaking fabric matters; Sue Tofrik for volunteering in the church office two days a week.
We also want to thank the other members of the diaconate for their valuable contribution to our ministry and for keeping the Church running.
Structure, governance, and management
At GBC, the Charity Trustees include our ministers together with deacons elected by members of the Church at our church meetings. The method of appointment of deacons is set out in the Church Constitution. The Charity Trustees are responsible for making recommendations to the Church but ultimately decisions on all matters rest with church members at the Church Meetings. Other members of the Church may take on specific responsibilities at certain times depending on their particular expertise, but they remain accountable to the Charity Trustees and ultimately to the Church Meeting.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
During the 2020 to 2021 period, the GBC Charity Trustees met 14 times and church members' meetings were called 4 times, including an AGM in April 2021. All Charity Trustee and Church Member meetings were held online using Zoom Virtual meeting technology. Where secret ballots were required confidential electronic voting software was used to facilitate this. Throughout the pandemic, as well as following government guidelines, we have sought to follow recommendations and advice given by the Baptist Union of Great Britain (Baptists Together).
In April 2021 a Special Church Members Meeting was convened to pass a resolution to amend the church constitution to enable Charity Trustees and Church Members Meetings to be held by suitable electronic means if required. The resolution was passed.
Policies for the protection of children and young people and also vulnerable adults are available to view by any enquirer. Our protection policies outline the procedure for accepting volunteers and the requirement of a DBS check. Regular training sessions are implemented and anyone working with children, young people and vulnerable adults is required to attend.
In October 2020 a house was purchased in the local community to serve as a second manse. The purchase was made possible with monies from a legacy from a church member and a loan from YBA. Shortly after the purchase the house was let and is raising income for the church until such a time as it will be used by the church for other purposes.
Reserves Policy
In moving to two full- time ministers and one children’s and youth worker in the 2019-2020 church year and following the purchase of a second manse, it was agreed to revise the reserves policy. The proposal considered by the Trustees is that the Treasurer shall endeavour to maintain reserves in Unrestricted Funds of at least three month’s sum of stipend and salary amounts for ministers and paid staff on the basis of the values at 1 January of the currently reported church year, plus any additional funds necessary for any upcoming projects such as manse purchase or property improvements. The reserves would be maintained essentially to meet costs which cannot immediately be covered by income in the short term.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
TRUSTEES REPORT
Administration information
Guiseley Baptist Church is situated in Guiseley, Leeds and is part of the Yorkshire Baptist Association and Baptist Union of Great Britain. The correspondence address is The Hub, Manchester House, 50a Oxford Road, Guiseley LS20 8AB.
Charity Trustees who served from October 2020 to the end of the church year (30th September 2021) are:
Ministers: Revd Micky Munroe, Revd Gill Thurgood, Church Secretary: Mrs Joy Liles, Church Treasurer: Dr Allan Stewart (until April 2021),
Deacons: Mr Graham Hoult, Mrs Eleanor Thomson, Mrs Ruth Evans, Mr Mike Smith (elected as treasurer from April 2021), Dr Allan Stewart
From February 2021: Deacons: Mr Tony Tofrik and Mr Andrew Penny were re-elected to serve another three-year term
Non-trustees who regularly attend trustees’ meetings are:
Mr Joe Millar (Children’s and Youth Worker)
Website: www.guiseleybaptistchurch.co.uk
Charity number: 1151428
Approved by the Trustees
Name of Trustee:
Signed on behalf of the Trustees:
Date of approval:
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Michael Smith
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28/07/2022
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
I report to the trustees on my examination of the financial statements of Guiseley Baptist Church ('the charity') for the year ended 30 September 2021.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
28/07/2022 Nigel Wyatt BSC FCA Date Independent Examiner
125 Main Street Garforth Leeds LS25 1AF
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
STATEMENT OF RECIPTS AND PAYMENTS
| INCOME Offerings Standing Orders Envelopes / Cheques Cash Income Tax Refund Hire of Premises Other Income YBA Special Equipment Grant Youth Interest YBA Loan Total PAYMENTS Ministry Minister's Stipend PAYE / NI Pension (without PFD payments) Manse / Accommodation Expenses Training Administration Visiting Speakers Service Costs Mission GBC Kids Youth Work Youth Events Giving - BMS & Home Mission Mission - Other Wren Bakery MOPAWI Appeal |
Unrestricted Designated Restricted Total Fund Funds Funds 2021 £ £ £ £ 141,464 - 2,328 143,792 7,041 - - 7,041 2,631 - - 2,631 151,136 - 2,328 153,463 28,469 - - 28,469 12,124 - - 12,124 31 - - 31 - - - - - - 4 - - 4 - - - - 191,763 - 2,328 194,091 56,014 - - 56,014 15,978 - - 15,978 18,272 - - 18,272 3,077 - - 3,077 2,007 - - 2,007 - - 7,143 7,143 1,676 - - 1,676 - - - - 22 - - 22 97,046 - 7,143 104,189 106 - - 106 590 - - 590 - - - - 15,600 - - 15,600 8,256 - 992 9,249 10,000 - - 10,000 - - 3,268 3,268 34,553 - 4,260 38,813 |
Total 2020 £ 126,055 9,231 4,646 139,933 - 2,694 38,464 1,000 55 110 37,074 219,330 54,912 11,691 16,889 2,881 1,623 529 3,131 - 1,079 92,734 88 - 1,209 15,600 19,075 35,973 |
|---|---|---|
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
STATEMENT OF RECIPTS AND PAYMENTS
| Unrestricted Designated Restricted Total Fund Funds Funds 2021 £ £ £ £ |
Unrestricted Designated Restricted Total Fund Funds Funds 2021 £ £ £ £ |
Unrestricted Designated Restricted Total Fund Funds Funds 2021 £ £ £ £ |
Total 2020 £ |
||
|---|---|---|---|---|---|
| Premises Manchester House Costs Electricity Insurances Major Repair Works Licences Other Services Cleaning & Maintenance etc |
8,657 3,883 1,794 - 1,182 4,429 1,230 |
- - - - - - - |
- 8,657 - 3,883 - 1,794 - - - 1,182 - 4,429 - 1,230 |
11,103 4,893 2,135 - 1,329 1,290 6,194 |
|
| 21,175 | - | - 21,175 |
26,946 | ||
| Capital Equipment Hub Repairs Church redecoration/repair Church capital equipment Projector |
- - 3,800 530 |
- - - - |
- - - - - 3,800 - 530 |
6,878 12,516 7,055 - |
|
| 4,786 | - | - 4,786 |
26,449 | ||
| Other General Loan Repayments |
237 12,938 |
- - |
- 237 - 12,938 |
800 11,345 |
|
| 13,175 | - | - 13,175 |
12,145 | ||
| Total | 170,734 | - 11,403 182,138 |
194,247 | ||
| NET RECIPTS / (PAYMENTS) | 21,029 | - (9,076) 11,953 |
25,083 | ||
| FUND (BANK) BALANCES BROUGHT FORWARD |
44,460 (1,207) 13,786 57,039 |
31,956 | |||
| TRANSFERS | (2,148) | 1,207 | 941 - |
- | |
| FUND (BANK) BALANCES CARRIED FORWARD |
63,341 | - | 5,651 68,991 |
57,039 |
All receipts and paymens derive from continuing activities.
Approved by the Trustees
Michael Smith Name of Trustee: ─────────────────────────────────────────────────── Signed on behalf of the Trustees: ─────────────────────────────────────────────────── Date of approval: 28/07/2022 ───────────────────────────────────────────────────
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
STATEMENT OF ASSETS AND LIABULITIES
At the accounts are prepared on a cash basis thus there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined giving an indication of the charity's assets and liabilities at the year end.
Fixed assets are stated at the insurance cover value apart from the new Manse which is included at cost value following the purchase of the building during the 2020 financial year.
| FIXED ASSETS Land and Buildings Fixtures and Equipment BANK AND CASH IN HAND BALANCES General Account No 2 Account LOANS AND CREDITORS Long-Term loan No 1 - YBA Long-Term loan No 2 - YBA Baptist Union Pension Deficit Liability |
2021 £ 1,646,123 98,050 1,744,173 53,703 15,288 68,991 60,000 31,661 64,400 96,061 |
2020 £ 1,646,123 98,050 1,744,173 22,710 34,328 57,039 68,000 34,884 64,400 99,284 |
|---|---|---|
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
NOTES TO THE FINANCIAL STATEMENTS
1. Accounting Policies
Basis of accounting
The financial statements have been prepared on a cash basis when recipts and payments take place through the bank account or petty cash.
Public Benefit
The charity constitutes a public benefit entity.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.
Expenditure and liabilities
Expenditure is recognised on an cash basis when payments have been made through the bank account or by petty cash.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Fund Accounting
Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021
NOTES TO THE FINANCIAL STATEMENTS
2. Volunteers
The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further detail about volunteer contributions in the organisation.
3. Independent examination fees
| 3. Independent examination fees | ||
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Fees payable to the independent examiner for: | ||
| Independent examination of the financial statements | 400 | 600 |
| Preperation of of the annual accounts | 440 | - |
4. Fund Analysis
Unrestricted funds
| General funds Designated funds Christmas Appeal |
At 1 Oct 2020 Income Expenditure Transfers At 30 Sep 2021 £ £ £ £ £ 44,460 190,763 (169,734) (2,148) 63,341 44,460 190,763 (169,734) (2,148) 63,341 At 1 Oct 2020 Income Expenditure Transfers At 30 Sep 2021 £ £ £ £ £ (1,207) - - 1,207 - (1,207) - - 1,207 - |
|---|---|
Christmas Appeal
A transfer took place during the year to clear the overdrawn balance on the designated Christmas Appeal Fund.
Restricted funds
| Ministry Training Fund Other immaterial funds MOPAWI Appeal |
At 1 Oct 2020 Income Expenditure Transfers At 30 Sep 2021 £ £ £ £ £ 7,258 - (7,143) - 115 6,528 - (992) - 5,536 - 2,328 (3,268) 941 - 13,786 - (8,135) - 5,651 |
|---|---|
Ministry Training Fund
Funds set aside for ministry training for K Brown.
MOPAWI Appeal
Funds donated for the MOPAWI appeal. During the year a transfer took place to top up the MOPAWI fund due to the fund going overdrawn.
5. Related parties
There have been no related party transactions during the year.
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GUISELEY BAPTIST CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 NOTES TO THE FINANCIAL STATEMENTS
6. Trustee remuneration and expenses
During the year 2 trustees (2020: 2) received remuneration for their services to the charity as employees and not for their duties as trustees.
The employment remuneration payments have been authorised by the remaining members of the trustee board.
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Rev M Munroe | 27,988 | 29,822 |
| Rev G Thurgood | 22,461 | 24,639 |
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