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← Herne Hill Baptist Church

2024-09-30-accounts

HERNE HILL BAPTIST CHURCH Charity Registration No: 1153419

Half Moon Lane (corner of Winterbrook Road) Herne Hill, London, SE24 9HU

Report and Financial Statements for the year ended 30 September 2024

HERNE HILL BAPTIST CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

ADDRESS FOR CORRESPONDENCE Half Moon Lane (corner of Winterbrook Road)
Herne Hill
London
SE24 9HU
GOVERNING DOCUMENT Trust Deed dated 12 March 1907 (revised 3 July 1994) that
governs the use of a Church building.
Constitution for a Trust dated 30 January 2013, which governs the
charity's other activities.
CHARITY REGISTRATION NUMBER 1153419
TRUSTEES RESPONSIBLE FOR Monica Barnes (Deacon) (appointed March 2024)
MANAGING THE CHARITY Elizabeth Brown (Treasurer)
Elizabeth Emes (Church Secretary) (appointed September 2024)
Matthew Gale (Deacon) (appointed March 2024)
Samantha Joseph (Deacon)
Anne Kemp (Elder)
Lesley Morrison (Chair of Trustees) (resigned May 2024)
Beatrice Stevens (Elder)
Timothy Tree (Elder)
CUSTODIAN TRUSTEES The London Baptist Property Board Limited
235 Shaftsbury Avenue
London
WC2H 8EP
INDEPENDENT EXAMINER Ajay Rajani FCIE
Stewardship
1 Lamb's Passage
LONDON
EC1Y 8AB
INDEX
Page 1 Legal & Administrative Details
Pages 2-6 Trustees' Report
Page 7 Independent Examiner's Report
Page 8 Receipts and Payments Account
Page 9 Statement of Assets & Liabilities
Pages 10-11 Notes to the Accounts

Page 1

HERNE HILL BAPTIST CHURCH

Charity Registration No: 1153419

Report of the Trustees for the year ended 30 September 2024

The Trustees present their Report and the Financial Statements for the year ended 30 September 2024.

Purpose

The principal purpose of Herne Hill Baptist Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Herne Hill Baptist Church is a member of The Baptist Union of Great Britain and the London Baptist Association.

As a member of The Baptist Union of Great Britain the Church subscribes to the Union’s Declaration of Principle:

That our Lord and Saviour, Jesus Christ, God manifest in the flesh, is the sole and absolute authority in all matters pertaining to faith and practice, as revealed in the Holy Scriptures, and that each Church has liberty, under the guidance of the Holy Spirit, to interpret and administer His laws.

That Christian Baptism is the immersion in water into the name of the Father, the Son and Holy Ghost, of those who have professed repentance towards God and faith in our Lord Jesus Christ who died for our sins according to the Scriptures, was buried and rose again on the third day.

That it is the duty of every disciple to bear personal witness to the gospel of Jesus Christ, and to take part in the evangelisation of the world.

Herne Hill Baptist Church is an ‘open membership’ Church. Baptism by immersion upon personal profession of faith is the normal mode of entry into membership of the Church. Persons seeking membership who have not been baptised in the manner described in the Union’s Declaration of Principle may, at the discretion of the Church Members’ Meeting, be accepted for full membership based on their own public profession of faith.

Governance and Management

The activities of the charity are governed by:

The charity registered as a charity with the Charity Commission on 15 August 2013. Prior to this date the charity was an excepted from the obligation to register because the charity is a member of the Baptist Union and its income was less than £100,000.

Meetings of Church members take place from time to time. Such meetings have responsibility for the overall governance of the Church. The Managing Trustees are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity. All members are encouraged to take an appropriate part in the spiritual and practical tasks in the furtherance of the charitable objective.

Relevant matters may be submitted to the Church Meeting by the Managing Trustees for guidance, or may be raised by members in Church Meeting for further consideration by the Managing Trustees.

Page 2

HERNE HILL BAPTIST CHURCH

Charity Registration No: 1153419

Report of the Trustees for the year ended 30 September 2024 (continued)

Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

During the year the Finance Team comprised Anne Kemp, Elizabeth Brown, Lyn Ransom and Fiona Reid.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service.

The Church has considered the Charity Commission guidance on public benefit and is satisfied that the activities outlined in this report demonstrate that the charity is providing a benefit to the public.

Responsibilities of Trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

Review of the year

The life and fellowship of HHBC has continued to be supportive of all who gather with us to worship God, those who are no longer able to attend services and those who join us midweek from our community. The leadership team of the Elders and Deacons, along with the staff, have worked hard to build up the church with prayer, worship and preaching series delivered by both members and visiting preachers for which we are very grateful.

During the year our Chair of Trustees, Lesley Morrison, stepped down after six years. We thank God for her long service and dedication. Three new appointments to the leadership team have been made: Monica Barnes and Matt Gale as Deacons and Liz Emes as Church Secretary.

Our Christmas party and evening entertainment was held on a Saturday for the first time last year. This was a great success and enabled the event to be prepared and enjoyed all within one day and visitors who may not have felt able to attend on a Sunday could also come along.

We held a Vision Morning on a Saturday in February to enable everyone to talk and pray about putting together a church profile so that we might begin the search for a minister. The Search Team have worked with our Moderator, Richard Marzetti to look for a new minister through the Baptist Union, but as yet have not engaged in formal conversations with any applicant.

Our staff team worked well together and achieved a substantial amount of work in the building, namely electrical work, refurbishment of the baptistry and the lift. Sadly our excellent Office Manager, Linda Jones, left us at the end of August to work in more depth with homeless outreach at Amott Road Baptist Church where she and her husband worship. Since then we are very pleased to have appointed Mark Sloan as Church Manager with a stronger focus on the building and its ongoing maintenance and repairs.

Chris Willis, our Families and Youth Worker has continued to work with the children and young people on Sundays and during the week, both in the church building and at St Jude’s Primary School.

Page 3

Charity Registration No: 1153419

HERNE HILL BAPTIST CHURCH

Report of the Trustees for the year ended 30 September 2024 (continued)

Review of the year continued

We give thanks for being able to celebrate with two people who were baptised this year and hope this will encourage more people to come forward for baptism.

Our midweek groups continue to flourish supporting those in the community and church members. We have shared soup, cake, drinks, fun, singing, knitting, chatting, playing, praying and Bible study.

The Manse continues to be let to the same tenants and over the past year Tamsin Symonds has done an excellent job in overseeing various repairs and refurbishments for which we are very grateful.

The building continues to be hired by various groups from our local community including Dulwich U3A, The Half Moon Stitchers, Play Ball, local choirs and Play the Stage. The church is also used as a polling station for local and national elections. We give thanks for the increase in income from hiring of the Church and the Manse.

Our Mission giving has increased to reflect our increased income. We have increased our giving to Baptist Union Home Mission, Spurgeon’s College and Christians Against Poverty and are also supporting Arab World Ministries, Open Doors, Walk through the Bible, and Tear Fund South Sudan. We held a Mission Sunday Service in September where we hosted a team from Operation Mobilisation (OM) and OM workers Bankin (who happens to be our excellent cleaner) and his wife Ruth, both of whom work with Refugees in Peckham. We look forward to supporting them in the coming year.

We are really grateful to and give thanks to God for all the teams of volunteers who help in so many areas of church life. So far we have counted 24 different teams! Without these teams we would not have the vibrant Sunday services and weekday activities so many of us and the wider community enjoy.

Sunday Children’s work and Youth Team Welcome Team
Security Team Worship Team
Leading Services Team Preaching Team
Projection Team Sound Team
Communion Set up Team Church Lunch Team
Café Church Team Pastoral Team
Welcome Space Team Quiet Prayer Team (monthly)
Monday Prayers Team (weekly) Knit and Natter Team
Moonbeams Team Wednesday Bible Study Team
Monthly midweek Communion Team Home Groups Team
Friday Night Prayer Team (monthly) Youth Groups/Blu Youth Team
Gardening and Maintenance Team Opening up for Hall Hire Team

Praise God for his faithfulness to us as we seek to serve Him, each other, our families and friends and reach out to the local community. We look forward to our fellowship ministering together and separately in the coming year.

Page 4

HERNE HILL BAPTIST CHURCH

Charity Registration No: 1153419

Report of the Trustees for the year ended 30 September 2024 (continued)

Reserves policy

The trustees consider that the charity should aim to hold a reserve of unrestricted general fund cash of no less than three months’ normal operating costs after taking account of the charity’s monetary assets and liabilities at the year end. This would equate to a reserve of no less than £50,000, which the trustees believe would be sufficient to allow the charity to continue to operate smoothly should income and / or expenditure vary unexpectedly. At the year end the charity held unrestricted cash of £158,448 and some of these reserves may be used to help employ a church minister.

The liquid funds of the Church are all held on accounts with the bank, with as much as is practical held in deposit accounts earning interest at a currently available commercial rate. The Church does not invest in securities.

Risk policy

The trustees are aware that they need to regularly update a risk management strategy comprising

Financial review

The charity continued to raise the funds which it needs to carry on its activities from within its own membership and congregation. No wider public appeal was made for funds during the year. Overall income this year decreased by £15,000 to £219,000. There were a number of reasons for this:

Overall expenditure fell by £45,000, to £148,000. Again, there were number of reasons for this:

Page 5

HERNE HILL BAPTIST CHURCH

Charity Registration No: 1153419

Report of the Trustees for the year ended 30 September 2024 (continued)

Financial review continued

The cash surplus this year was £71,000 (2023: £40,000) and the overall cash held by the charity increased by this amount to £181,000. Of this £159,000 was held by unrestricted funds (both general and designated) and £22,000 was held by restricted funds.

Herne Hill Baptist Church is, by its nature, a voluntary organisation and no set of financial statements can do justice to all the work done in pursuit of its purposes. In addition, many hours are spent by unpaid volunteer members and associates performing many regular tasks without which Herne Hill Baptist Church would be ineffective. The financial statements do not record the value of such unpaid activities.

Approved by the Managing Trustees and signed on their behalf by:

E A Brown

E A Brown (May 12, 2025 10:30 GMT+1)

………………………………………..

Elizabeth Brown - Treasurer

May 12, 2025 ……………………………………….. Date of approval

Page 6

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

HERNE HILL BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Herne Hill Baptist Church ('the charity') for the year ended 30 September 2024 on pages 8 to 11 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts 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 2011 Act.

Independent examiner’s statement

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:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. 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.

Ajay Rajani Ajay Rajani (May 12, 2025 13:05 GMT+1)

Ajay Rajani FCIE Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: May 12, 2025

Page 7

HERNE HILL BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Notes
Income receipts
Church income
Donations
Gift aid receipts
Legacies
Government grants
Income from church activities
Income from letting of premises
Bank interest
The Mustard Seed Christian Pre-School
Local authority funding
Fees received from parents
Bank interest
Capital and similar receipts
Total receipts
Payments
2
3
4
Loan repayment including related interest
Total payments
Transfers between funds
6
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
transfers
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments in relation to church activities
Payments in relation to The Mustard Seed
Christian Pre-School
Loans received		 Unrestricted
funds
£
94,225
17,853
22,000
-
698
74,613
1,530
-
-
210,920
-
210,920
98,646
-
21,200
119,846
15,322
135,168
75,752
(6,000)
69,752
88,696
158,448
 Restricted
Funds
£
7,851

-
-
-
-
-
-
-
-
205
8,056
-
8,056
2,918
10,054
153
13,125
-
13,125
(5,069)
6,000
931
21,284
22,215		 2024
£
102,076
17,853
22,000
-
698
74,613
1,530
-
-
205
218,976
-
218,976
101,564
10,054
21,353
132,971
15,322
148,292
70,684
-
70,684
109,980
180,664		 2023
£
118,184
24,993
23,000
19,988
1,506
28,545
308
1,722
587
145
218,978
15,000
233,978
167,919
17,567
8,050
193,536
-
193,536
40,442
-
40,442
69,538
109,980

The notes on pages 10 and 11 form part of these accounts.

Page 8

HERNE HILL BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 30 SEPTEMBER 2024

Notes
A Cash funds
Church current account
Church deposit account
Pre-School current account
Pre-School deposit account
Petty cash
B
Other monetary assets
Gift aid due to charity
Debtors for letting premises
C
Liabilities
Loans from members
Provision for repayable employment allowance
Payroll taxes
Grants payable
Fee for Independent Examination
Gas and electricity
Hall hire income received in advance
Speaker's fees and other expenses		 Unrestricted
funds
£
4,878
153,105
-
-
466
158,448
4,630
160
4,790
-
-
606
700
1,890
500
2,320
-
6,016		 Restricted
funds
£
-
22,215
-
-
-
22,215
1,919
-
1,919
-
-
-
-
-
-
-
-
-		 2024
£
4,878
175,320
-
-
466
180,664
6,549
160
6,709
-
-
606
700
1,890
500
2,320
-
6,016		 2023
£
30,574
58,290
50
20,964
102
109,980
2,190
345
2,535
15,000
15,500
707
5,500
1,800
500
-
170
39,177

D Assets retained for charity's own use

Manse
Church building		 Fund to
which asset
belongs
Restricted
Restricted		 Cost
£
174,250
1
174,251

The manse was purchased in 1998 and cost represents the amount paid to purchase the property.

The church building is situated on land leased from Dulwich Estates. The land is held under a separate Trust Deed that only allows the land to be used as a public place of worship. The historic cost of the building is not known and has been include at a nominal value of £1. The property's insurance value is now £7.7m.

The accounts were approved by the trustees and signed on their behalf by:

E A Brown

E A Brown (May 12, 2025 10:30 GMT+1)

Elizabeth Brown - Treasurer

Date: May 12, 2025

The notes on pages 10 and 11 form part of these accounts.

Page 9

HERNE HILL BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

Unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to Church activities
Ministry expenses
Staff costs
Church expenses
Equipment
Training and conferences
Youth and children's work
Property expenses
Routine maintenance and repairs
Major property repairs
Manse expenses including letting fees
Insurance
Electricity and gas
Other support costs
Bank charges and interest
Independent examiner's fee
3
Payments in relation to The Mustard Seed Christian Pre-School
Staff costs
Operational expenses
Independent examiner's fee
4
Grants paid in relation to charitable activities undertaken by others
Grants to institutions
Baptist Home Mission
for mission
Beacon CAP partnership
relief of hardship
Spurgeons College
for mission
Arab World Mission
for mission
Open Doors
for mission
Tearfund
for mission
Walk through the Bible
for mission
L'Arche
help with learning disabilities
Other small grants
relief of hardship
Grants to individuals
Support for those engaged in, or training for, UK and overseas mission		 Unrestricted
general
funds
£
53,192
11,344
171
428
1,489
6,707
-
5,874
5,731
11,618
291
1,800
98,646
-
-
-
-
5,000
4,000
2,000
3,200
3,200
3,100

700
-
-
-
21,200		 Restricted
Funds
£
-
-
2,648

-
270

-
-
-
-
-
-
-
2,918
10,054
-
-
10,054
-

-
-
-

-
-
-
-
53
100
153		 Total
2024
£
53,192
11,344
2,819
428
1,759

6,707
-
5,874

5,731

11,618
291

1,800
101,564

10,054

-

-

10,054
5,000
4,000
2,000

3,200
3,200
3,100
700

-

53

100
21,353
 Total
2023
£
64,920
8,530
95
170
2,560
3,194

59,779

12,997
5,600
8,317
316
1,440
167,919
17,111
96
360
17,567
3,300
2,000

1,000
-
-
-

-

1,200
250
300
8,050

Page 10

HERNE HILL BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

5 Transactions with related parties

During the year Anne Kemp was employed by the charity and received employment benefits totalling £1,642 (2023: £1,563). She received this payment for helping look after the charity's finances, not for serving as a trustee; this payment is permitted by the charity's governing document.

6
Movements on restricted funds
Restricted funds
Youth Equipment fund
Mustard Seed Pre-School fund
Children's and Families fund
Major Works fund
Church Equipment fund
Other small funds		 Opening
balance
£
270
21,014
-
-
-
-
21,284		 Receipts
£
-
205
-
5,020
2,678
153
8,056		 Payments
£
270
-
(10,054)
-
-
(2,648)
(153)
(13,125)		 Transfers
£
-
(11,165)
11,165
6,000
-
6,000		 Closing
balance
£
-
-
11,165
11,020
30
-
22,215

Though there was no formal restriction, previously the net income received by the Mustard Seed Pre-School was ring fenced to help meet the cost of operating the Pre-School. In the previous year the Pre-School was closed and, now that all its liabilities have been settled, the left over balance on the fund will be used to help support the Church's work with children and families.

The restricted Major Works Fund represents amounts set aside by the trustees (which this year was £500 per month) to help meet the cost of future repairs and improvements to church property. It also contains donations received to help repair the church’s stained glass window.

Page 11