Herne Bay Baptist Church Report of the Trustees for the Year Ended 31[st] December 2023
Administrative Details
Registered Charity Number: 1153040
Address And Contact Details:
Herne Bay Baptist Church Friendship Centre 105 High Street Herne Bay Kent CT6 5LA Telephone 01227-367908 E-mail: admin.hbbc@gmail.com
Minister:
Rev. Stevan Kirk-Smith From 1 November 2023
Church Secretary:
Kevin Budd
Deacons:
Trevor Aldridge From 18 January 2023 Linda Cornelius December 2023 Roger Good Until 31 Yvonne Setter From 28 January 2024
Finance Group :
Oliver Jeffrey (Chairman) Trevor Aldridge Pamela Banks Alan Jordan
Youth and Children’s Officer:
Linda Cornelius
Church Administrator:
Alison Bodey
Independent Examiner:
Jonathan Barton CTA ATT (Fellow)
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Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2023
The Trustees of the Charity, who are made up of the Minister, Church Secretary and Deacons of the Church, present their report for the year ended 31 December 2023.
1. Constitution
The Church was formed in 1879 as a Baptist Church following the principles of the Calvinist Baptists and is governed by Deacons (Trustees) and a Church Members’ Meeting.
The Church is legally constituted as a registered charity No 1153040 and was set up by a Constitution on 19 September 2012 and registered by the Charity Commission on 23 July 2013.
The Constitution provides the Church Rules and a Constitution for the Church Members’ proceedings to include appointment of the Minister, Church affiliations, Church Membership, Leadership and Church Members’ Meetings.
The Trustees are governed by the Church Members’ Meeting which is bi-monthly, or additionally when required, in all matters except finance for which they have the final responsibility as required by the Constitution.
The principle objective of the Church is the advancement of the Christian Faith according to the principles of the Baptist denomination.
The management of the charity is the responsibility of the Trustees who are elected under the terms of the Constitution.
2. Method of appointment of Trustees
Under the Constitution the Trustees, apart from the Minister, who is a trustee by virtue of his office, are elected for a three-year term nominated by Church Members and appointed following a secret ballot at a Church Members’ Meeting providing they receive 66% of those casting a vote at that meeting. Trustees also serve as Deacons of the Church. Trustees may be elected for up to two threeyear terms but must have a break of one year following the second term before they become eligible for re-election.
The Church may elect or re-elect every three years a Secretary and Treasurer, who shall also be trustees.
3. Policy for the Induction and Training of the Trustees
Following the appointment of a Trustee the Minister and the Trustees meet together with the new member and work through the Baptist Union Corporation guidelines for new Deacons and Trustees.
Under the Church’s congregational approach, Church Members retain ultimate authority under God in matters of Church life. They express this by nominating and appointing Trustees to act as stewards on their behalf and voting on the appointment of Ministers when required.
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Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2023
3. Policy for the Induction and Training of the Trustees (Continued)
Trustees act as a governance group which has the responsibility of ensuring the proper management of the church. They exercise their governance function through ensuring the Terms of Reference are written and updated for groups dealing with such things as finance, youth worker support group, etc. The Trustees, along with the Minister, ensure that the mission and outreach of the Church is safeguarded. Trustees also encourage and provide personal support to the Minister as required.
The Minister is the spiritual leader. The Minister is empowered to lead and encourage the Church in Mission, teaching the Word of God and ensuring that the principal objective of the Church is maintained. The Trustees are empowered to recommend to the Church Members’ Meeting the appointment of organisational leaders in the Church for their approval.
4. Related Party Relationships
The Church is affiliated to the Baptist Union of Great Britain and is a member of the South Eastern Baptist Association and the Evangelical Alliance. Neither affiliation nor membership of these organisations represents any constitutional relationship.
The Baptist Union Corporation Limited is custodian trustee of the land and premises used by the church in Herne Bay High Street and Spenser Road, Herne Bay under a “Fairburn Trust.” The Church has the benefit of using these properties and has responsible for maintaining them. It cannot sell and redeploy the proceeds without prior permission from The Baptist Union Corporation Limited.
In compliance with the requirements of the Charity Commission, the Trustees maintain a Register of Trustees interests and declare their interest in any business. It is a requirement for trustees to be independent of any relationship that would pose a conflict of interest.
5. Risk Management
The Trustees manage the process of identifying and reviewing the major risks to which the Church is exposed and establishing systems to manage these risks. To that end detailed terms of reference or policies are in place for finance; health, safety and safeguarding; outreach and youth and children’s work. These documents are reviewed by the Trustees and amendments recommended to the Annual General Meeting for approval.
6. Objectives and Activities
The Trustees’ role is to safeguard the Mission, Preaching and Teaching of the Gospel and Pastoral Work of the Church as set out in the aims and objectives and are held accountable by the Church Members. The Mission ethos and values should be developed in line with the Church’s vision. The Mission Statement is:
“Herne Bay Baptist Church, a community sharing Jesus, so you can know Jesus, become like Jesus and impact the world like Jesus”.
The Trustees have regard to the guidance issued by the Charity Commission on public benefit.
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Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2023
7. Activities for Achieving Objectives
The Church holds a weekly service for worship and teaching on Sunday mornings. During these services the children are taught in their age groups apart from approximately one week every two months when an all-age service, is held. We also hold a monthly event titled “Messy Church” specially designed to bring messages from the Bible to children and families using crafts, drama and song.
Regular activities are held through the week to reach out and serve our local community, including our Carers and Toddlers’ Group (Footprints), Youth Social Meetings, Reflections Coffee Shop every Friday morning, CAMEO, a fortnightly social gathering with a guest speaker or musician(s) mainly aimed at the elderly, a monthly “Art and Craft for all” on a Saturday morning, a Wednesday lunchtime gathering “All are Welcome” and LAB (Looking Ahead Beyond Bereavement), a monthly gathering to support those struggling with the loss of a loved one.
We also hold ad hoc events designed to either bring a Christian message to members of our local community or to develop the faith of those already attending our services.
8. Staff and Volunteers
After an 18-month interregnum, the Church members appointed The Reverend Stevan Kirk-Smith to be our full-time minister with effect from 1[st] November 2023. In addition, the Church employs a part time small team of staff. Most of the Church’s work is undertaken by volunteers with, at least, 30 individuals giving significant amounts of time each week.
9. Achievement and performance
The Church continued to support and serve its members, regular attendees at our events and also others in the community. Despite being without a minister for most of 2023, our membership and the numbers attending our services remained consistent. We were able to maintain a full programme of worship and bible teaching through a combination of visiting preachers, assistance and guidance from our moderator, The Reverend Ray Bayliss, and our in-house resources. Attendances at our various activities as detailed above continue to grow and often provide a refuge for those who might otherwise feel isolated in our community.
10. Financial Review
During the year, the Church received total income of £124,984 (£197,534 – 2022). The largest source being £64,527 (£64,145 – 2022) from general giving including gift aid tax. We also received rental income from two properties of £22,580 (£26,476 – 2022) and a legacy of £31,584 (£100,000 – 2022).
In 2023, we spent significant sums on carrying out necessary repairs and enhancing our premises, in particular, our youth facility and church hall. This contributed to an increase in our total expenditure for 2023 of £112,848 (£108,446 - 2022).
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Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2023
10. Financial Review (Continued)
The Church had a surplus for 2023 of £12,136 (£88,888 – 2022) and had cash reserves of £168,534 at 31 December 2023 (£156,398 at 31 December 2022).
11. Reserves Policy
The Church maintains a reserves policy to retain cash reserves approximately equal to six months’ committed expenditure. At 31 December 2023, the balance held in a separate interest-earning deposit account for unrestricted funds totaled £31,905 (£31,105 at 31 December 2022). The Trustees review the reserves policy on an annual basis.
12. Future Developments
Our newly appointed minister, The Reverend Stevan Kirk-Smith, is in the process of introducing a number of new initiatives, primarily to develop the Christian faith of those attending the various services and events at our Church, including a Bible Study Group and Christian Relaxation and Meditation Courses.
We are currently finalising a review of our Safeguarding procedures with our leadership team and relevant staff and volunteers all attending training courses at an appropriate level.
The trustees are satisfied the church has sufficient financial resources to enable it to continue in operation for the foreseeable future.
Trevor Aldridge Kevin Budd Trustee Trustee
Original signed on behalf of the Trustees of Herne Bay Baptist Church on 17th July 2024.
Section B Statement of assets and liabilities at the end of the period
| Categories B1 Cash funds B2 Other monetary assets B3 Investment assets B5 Liabilities B4 Assets retained for the charity’s own use |
Details Bank Accounts Petty Cash Details Tax Reclaim Due Details Details Total cash funds (agree balances with receipts and payments account(s)) |
Details Bank Accounts Petty Cash Details Tax Reclaim Due Details Details Total cash funds (agree balances with receipts and payments account(s)) |
to nearest £ 168,354 180 . 168,534 Agreement Error to nearest £ 1,769 - - - - - Unrestricted funds Unrestricted funds Fund to which asset belongs Fund to which asset belongs |
to nearest £ 168,354 180 . 168,534 Agreement Error to nearest £ 1,769 - - - - - Unrestricted funds Unrestricted funds Fund to which asset belongs Fund to which asset belongs |
to nearest £ - - - - OK to nearest £ - - - - - - Cost (optional) - - - - - Cost (optional) - - - - - - 300 - - - Restricted funds Restricted funds Amount due (optional) |
to nearest £ Endowment funds |
|---|---|---|---|---|---|---|
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| OK | ||||||
| to nearest £ Endowment funds |
||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Current value (optional) |
||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| - | ||||||
| Current value (optional) |
||||||
| Freehold Property at 97 Cornwall Road, Herne Bay, Kent CT6 7SZ |
Unrestricted | - | - | |||
| The Baptist Union Corporation Limited is Custodian Trustee of the land and premises occupied by the Church in High Street, Herne Bay, Kent and The Manse in Spenser Road, Heren Bay, Kent under a "Fairburn Trust". The church is responsible for maintaining these properties and cannot sell them and redeploy the proceeds. |
- | - | ||||
| Furniture and Equipment | Unrestricted | - | - | |||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| Details Independent Examiner's Fee |
Unrestricted Fund to which liability relates |
When due (optional) |
||||
| Independent Examiner's Fee | Unrestricted | 300 | ||||
| - | ||||||
| - | ||||||
| - |
| Signed by one or two trustees on behalf of all the trustees |
Signature | Print Name Kevin Budd Trevor Aldridge |
Date of approval |
|---|---|---|---|
| Kevin Budd | 7/17/2024 | ||
| Trevor Aldridge | 7/17/2024 |
HERNE BAY BC RECONCILIATION OF DECEMBER REPORTS TO CC ACCOUNTS
| Deficit for the year per reports ro church | -18,658 | ||
|---|---|---|---|
| Legacy Received (not incl.on reports) | 31,584 | ||
| Legacy tithed to 31.12.23 | -800 | ||
| 2022 petty cash expenses duplicated in 2023 reports | 10 | Written off against Y+F Travel | |
| Surplus for the year | 12,136 | ||
| Opening Bank Balances | 156,228 | ||
| Opening Petty Cash | 170 | ||
| 156,398 | |||
| Surplus for the year (as above) | 12,136 | ||
| 168,534 | |||
| Closing Bank Balances: | 6,340 | ||
| Lloyds Current Account | 80,109 | ||
| Lloyds Savings Account | 50,000 | ||
| Charity Bank - 15 month bond | 31,905 | ||
| Charity Bank - I year bond | 168,354 | ||
| Closing Petty Cash | 30 | ||
| Admin. | 150 | ||
| Youth & Families | |||
| Total Cash at Bank and in Hand | 168,534 |
Note: £112 of petty cash expenditure incurred in 2023 is included in 2024 accounts.
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Charity Name Number Herne Bay Baptist Church 1153040 Receipts and payments accounts CC16a For the period To from 01/01/2023 31/12/2023
| Section A Receipts and payments | Section A Receipts and payments | |||||
|---|---|---|---|---|---|---|
| A1 Receipts | Unrestricted funds to the nearest £ 57,625 6,902 1,594 22,580 4,624 31,584 75 - 124,984 - - - 124,984 17,895 11,792 26,933 18,744 31,446 6,038 - - - 112,848 - - - 112,848 12,136 - - 12,136 |
Restricted funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Endowment funds to the nearest £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
Total funds to the nearest £ 57,625 6,902 1,594 22,580 4,624 31,584 75 - 124,984 - - - 124,984 17,895 11,792 26,933 18,744 31,446 6,038 - - - 112,848 - - - 112,848 12,136 |
Last year to the nearest £ |
|
| Donations | 57,625 | 54,682 | ||||
| HMRC GiftAid | 6,902 | 9,463 | ||||
| Interest | 1,594 | 218 | ||||
| Rental Income | 22,580 | 26,476 | ||||
| SpecificIncome | 4,624 | 6,695 | ||||
| Legacy | 31,584 | 100,000 | ||||
| Sale of Equipment | 75 | - | ||||
| - | - | |||||
| Sub total(Gross income for AR) |
124,984 | 197,534 | ||||
| A2 Asset and investment sales, (see table). |
||||||
| - | ||||||
| - | - | |||||
| **Sub total ** | - | - | ||||
| Total receipts A3 Payments |
||||||
| 197,534 | ||||||
| Administration | 17,895 | 14,020 | ||||
| Ministry | 11,792 | 15,144 | ||||
| Mission | 26,933 | 29,020 | ||||
| Upkeep | 18,744 | 12,206 | ||||
| PropertyRepairs & Maintenance | 31,446 | 28,462 | ||||
| Specific Income Expenses | 6,038 | 9,794 | ||||
| - | - | |||||
| - | - | |||||
| - | - | |||||
| **Sub total ** | 112,848 | 108,646 | ||||
| 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 |
||||||
| 108,646 | ||||||
| 12,136 | - | - | 12,136 | 88,888 | ||
| - | - | - | - | - | ||
| - | - | - | - | - | ||
| 12,136 | - | - | 12,136 | 88,888 |
Section B Statement of assets and liabilities at the end of the period
| Categories Signed by one or two trustees on behalf of all the trustees B1 Cash funds B2 Other monetary assets B4 Assets retained for the charity’s own use B5 Liabilities B3 Investment assets |
Original signed Signature Original signed Details The Baptist Union Corporation Limited is Custodian Trustee of the land and premises occupied by the Church in High Street, Herne Bay, Kent and The Manse in Spenser Road, Heren Bay, Kent under a "Fairburn Trust". The church is responsible for maintaining these properties and cannot sell them and redeploy the proceeds. Furniture and Equipment Details Bank Accounts Petty Cash Details Details Total cash funds Tax Reclaim Due Details Freehold Property at 97 Cornwall Road, Herne Bay, Kent CT6 7SZ |
Unrestricted funds Restricted funds to nearest £ to nearest £ 168,354 - 180 - - - - - 168,534 - Unrestricted funds Restricted funds to nearest £ to nearest £ 1,769 - - - - - - - Fund to which asset belongs Cost (optional) - - - - Fund to which asset belongs Cost (optional) Unrestricted - - Unrestricted - - Fund to which liability relates Amount due (optional) - - - - Print Name Kevin Budd Trevor Aldridge |
Endowment funds to nearest £ |
|---|---|---|---|
| - | |||
| - | |||
| - | |||
| - | |||
| - | |||
| Endowment funds to nearest £ |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| Current value (optional) |
|||
| - | |||
| - | |||
| - | |||
| - | |||
| When due (optional) |
|||
| Date of approval |
|||
| Original signed | Kevin Budd | 17/07/2024 | |
| Original signed | Trevor Aldridge | 17/07/2024 |
25. Independent Examiner’s Report to the Trustees/Members
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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 Responsibilities and basis of report |
Herne Bay Baptist Church | Herne Bay Baptist Church | Herne Bay Baptist Church |
|---|---|---|---|
| 31 December 2023 | Charity no (if any) |
1153040 | |
| I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2022. As the charity trustees of the Trust, you are responsible for the preparation 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:
-
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: |
Original signed | 5 August 2024 |
|---|---|---|
| Jonathan Barton | ||
| CTA, ATT (Fellow) | ||
| Beacon House | ||
| Hillborough Road | ||
| Herne Bay | ||
| Kent CT6 6HN |