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2024-12-31-accounts

Herne Bay Baptist Church Report of the Trustees for the Year Ended 31[st] December 2024

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

Church Secretary:

Kevin Budd Until 31 March 2025

Deacons:

Trevor Aldridge Linda Cornelius Until 31 March 2025 Geoffrey Court From 16 October 2024 Denise Hahner From 16 October 2024 Yvonne Setter

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)

2

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2024

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 2024.

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 three-year 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.

3

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2024

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 is 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.

4

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2024

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:

“We aspire to be a body of Christ that recognises and embraces its divinely given talents,to attract, enable and equip people to know and grow in Christ.

Aspiring to build a thriving and modernized church, to be an inspiring and generous people, investing in the future and determined to energise the emerging generation and with a yearning to create an incredible legacy of hope.”

The Trustees have regard to the guidance issued by the Charity Commission on public benefit.

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. In 2024, we began a Christian, Relaxation and Meditation Course, which proved very popular and is being run again in 2025 alongside an Alpha course for those seeking to know more about Christ. We also now hold a weekly Fellowship and Bible Study evening every Thursday.

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 have recently launched a youth club “Roots” held once a week and aimed at children aged between 9 and 12.

We have worked entensively at building up relationships with other local churches, the police and schools.

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.

5

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2024

8. Staff and Volunteers

The Church employs a full-time minister and 4 part-time staff. Much of the Church’s work is undertaken by volunteers with, at least, 30 individuals giving significant amounts of time every 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. Attendances at our worship services has increased in recent months with several people applying to become church members. Our programme of events has grown in terms of the range of gatherings offered to our community and the numbers attending, particularly the events aimed at those who might otherwise feel isolated in our community.

10. Financial Review

During the year, the Church received total income of £102,625 (£124,984 – 2023). The largest source being £71,378 (£64,527 – 2023) from general giving including gift aid tax, an increase of 10.6%. The decrease in total income was caused by a reduction in rental income from £22,580 to £12,700 and the legacy of £31.584 received in 2023.

In 2024, we spent significant sums on carrying out necessary repairs and enhancing our premises. In particular, improvements required to comply with fire regulations costing £22,420. This contributed to an increase in our total expenditure for 2024 of £144,111 (£112,848 - 2023).

The Church had a financial deficit for 2024 of £41,486 (surplus of £12,136 – 2023) and had cash reserves of £127,047 at 31 December 2024 (£168,533 at 31 December 2023).

11. Reserves Policy

The Church maintains a reserves policy to retain cash reserves approximately equal to six months’ committed expenditure. At 31 December 2024, the balance held in a separate interest-earning deposit account for unrestricted funds totalled £33,505 (£31,905 at 31 December 2023). The Trustees review the reserves policy on an annual basis.

6

Herne Bay Baptist Church Report of the Trustees (Continued) for the Year Ended 31[st] December 2024

12. Future Developments

We are currently updating our procedures in the event of a fire in our premises. We have also began a review of our activities in the context of making best use of our resources, both human and financial, beginning with our youth and childrens’ ministries.

We are also currently exploring various options to increase our income, in particular, the renting out of our halls and office space and also the possibility of converting an area in one of our buildings into a residential dwelling available for rental.

The trustees are satisfied the church has sufficient financial resources to enable it to continue in operation for the foreseeable future.

Trevor Aldridge Yvonne Setter Trustee Trustee

Original signed on behalf of the Trustees of Herne Bay Baptist Church on 16th July 2025.

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of Herne Bay Baptist Church On accounts for the year 31 December 2024 Charity no 1153040 ended (if any) Set out on pages

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

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: Original signed Date: 29 July 2025 ~~Po |~~ Name: Jonathan Barton ~~Ps~~ Relevant professional CTA, ATT (Fellow) qualification(s) or body (if any): Address: Beacon House Hillborough Road Herne Bay Kent CT6 6HN

No (if any) 1153040

Herne Bay Baptist Church

Receipts and payments accounts For the period Period start date Period end date To ~~e~~ from ~~e~~ 01/01/2024 ~~e~~ 31/12/2024 ~~ee~~

CC16a

Section A Receipts and payments

Unrestricted
funds
Restricted funds Endowment
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Donations 60,379 - - 60,379 57,625
HMRC Gift Aid 10,999 - - 10,999 6,902
Interest Received 6,079 - - 6,079 1,594
Rental Income 12,700 - - 12,700 22,580
Specific Event Income 7,431 - - 7,431 4,624
Grants Received 4,737 - - 4,737 -
Legacy - - - - 31,584
Sale of Furniture & Equipment 300 - - 300 75
Sub total(Gross income for AR) 102,625 - - 102,625 124,984
A2 Asset and investment sales,
(see table).
-
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total receipts 102,625
-
-
102,625
124,984
~~——————~~
A3 Payments
Administration 20,343 - - 20,343 17,895
Ministry 38,798 - - 38,798 11,792
Mission 28,001 - - 28,001 27,733
Upkeep 20,521 - - 20,521 18,744
PropertyRepairs & Maintenance 31,491 - - 31,491 31,446
Specific Event Expenses 4,957 - - 4,957 5,238
- - - - -
- - - - -
- - - - -
**Sub total ** 144,111 - - 144,111 112,848
A4 Asset and investment
purchases, (see table)
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total payments
144,111
-
-
144,111
112,848
~~——————~~
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
(41,486)
-
-
(41,486)
12,136
-
-
-
-
-
-
-
- -
-
(41,486)
-
-
(41,486)
12,136
~~====>~~

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
B5 Liabilities
B3 Investment assets
B4 Assets retained for the
charity’s own use
Furniture and Equipment
Original signed
Signature
Original signed
Independent Examiner's Fee
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, Herne Bay,
Kent under a "Fairburn Trust". The
church is responsible for maintaining
these properties and cannot sell them
and redeploy the proceeds.
Bank Accounts
Petty Cash
Details
Total cash funds
Gift Aid Reclaim
Details
Details
Details
Freehold Property at 97 Cornwall Raod,
Herne Bay, Kent CT6 7SZ
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
126,922
-
125
-
-
-
127,047
-
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
2,671
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
-
-
Unrestricted
-
Unrestricted
-
-
-
-
-
-
Unrestricted Fund
Amount due
(optional)
300
-
-
-
-
Print Name
Trevor Aldridge
Yvonne Setter
Endowment
funds
to nearest £
-
-
-
-
Endowment
funds
to nearest £
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of approval
Original signed Trevor Aldridge 16/07/2025
Original signed Yvonne Setter 16/07/2025

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ members of Herne Bay Baptist Church On accounts for the year 31 December 2024 Charity no 1153040 ended (if any) Set out on pages

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 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 (other than that disclosed below *) in connection with the examination which gives me cause to believe that in, any material respect:

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: Original signed Date: 29 July 2025 ~~Po |~~ Name: Jonathan Barton ~~Ps~~ Relevant professional CTA, ATT (Fellow) qualification(s) or body (if any): Address: Beacon House Hillborough Road Herne Bay Kent CT6 6HN

No (if any) 1153040

Herne Bay Baptist Church

Receipts and payments accounts For the period Period start date Period end date To ~~e~~ from ~~e~~ 01/01/2024 ~~e~~ 31/12/2024 ~~ee~~

CC16a

Section A Receipts and payments

Unrestricted
funds
Restricted funds Endowment
funds
Total funds Last year
to the nearest £ to the nearest £ to the nearest £ to the nearest £ to the nearest £
A1 Receipts
Donations 60,379 - - 60,379 57,625
HMRC Gift Aid 10,999 - - 10,999 6,902
Interest Received 6,079 - - 6,079 1,594
Rental Income 12,700 - - 12,700 22,580
Specific Event Income 7,431 - - 7,431 4,624
Grants Received 4,737 - - 4,737 -
Legacy - - - - 31,584
Sale of Furniture & Equipment 300 - - 300 75
Sub total(Gross income for AR) 102,625 - - 102,625 124,984
A2 Asset and investment sales,
(see table).
-
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total receipts 102,625
-
-
102,625
124,984
~~——————~~
A3 Payments
Administration 20,343 - - 20,343 17,895
Ministry 38,798 - - 38,798 11,792
Mission 28,001 - - 28,001 27,733
Upkeep 20,521 - - 20,521 18,744
PropertyRepairs & Maintenance 31,491 - - 31,491 31,446
Specific Event Expenses 4,957 - - 4,957 5,238
- - - - -
- - - - -
- - - - -
**Sub total ** 144,111 - - 144,111 112,848
A4 Asset and investment
purchases, (see table)
-
-
-
-
-
-
-
-
Sub total -
-
-
-
-
Total payments
144,111
-
-
144,111
112,848
~~——————~~
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
(41,486)
-
-
(41,486)
12,136
-
-
-
-
-
-
-
- -
-
(41,486)
-
-
(41,486)
12,136
~~====>~~

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
B5 Liabilities
B3 Investment assets
B4 Assets retained for the
charity’s own use
Furniture and Equipment
Original signed
Signature
Original signed
Independent Examiner's Fee
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, Herne Bay,
Kent under a "Fairburn Trust". The
church is responsible for maintaining
these properties and cannot sell them
and redeploy the proceeds.
Bank Accounts
Petty Cash
Details
Total cash funds
Gift Aid Reclaim
Details
Details
Details
Freehold Property at 97 Cornwall Raod,
Herne Bay, Kent CT6 7SZ
Details
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
126,922
-
125
-
-
-
127,047
-
Unrestricted
funds
Restricted
funds
to nearest £
to nearest £
2,671
-
-
-
-
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
Fund to which
asset belongs
Cost (optional)
Unrestricted
-
-
Unrestricted
-
Unrestricted
-
-
-
-
-
-
Unrestricted Fund
Amount due
(optional)
300
-
-
-
-
Print Name
Trevor Aldridge
Yvonne Setter
Endowment
funds
to nearest £
-
-
-
-
Endowment
funds
to nearest £
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of approval
Original signed Trevor Aldridge 16/07/2025
Original signed Yvonne Setter 16/07/2025