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2022-12-31-accounts

REGISTERED COMPANY NUMBER: 08813067 (England and Wales) REGISTERED CHARITY NUMBER: 1156083

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

MOORDOWN BAPTIST CHURCH

MOORDOWN BAPTIST CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Statement of Financial Position 9 to 10
Notes to the Financial Statements 11 to 17

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's purposes as set out in the objects in the company's Articles of Association are to advance the Christian faith primarily but not exclusively within Bournemouth and the surrounding neighbourhood; and such other charitable purposes as shall, in the opinion of the Trustees or the Church Fellowship in a Church Members' Meeting, further the work of the Charity.

We regularly review our aims, objectives and activities to ensure that we are being the most effective that we can. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Significant activities

Activities and public benefit

The Church provides a welcoming environment for those wanting to know more about the Christian faith and for followers of Jesus Christ. We are a people with real purpose in our lives. We enjoy life because we have been given new life in Jesus Christ, and know God in a personal way.

Our aim is to please God and serve him. We try to show God's love and care to those around us in a variety of ways - not least, in trying to introduce them to a relationship with God too. Moordown Baptist Church is not an exclusive club; all are welcome to come.

Services are held twice on a Sunday and efforts are made to ensure that they are 'user friendly' for those with little regular experience of church. For those who show an interest, small group courses are run to provide further teaching.

In addition to Sunday activities, the church has a programme of meetings and events for the benefit of the community, including but not exclusively a Drop in Coffee Morning on a Thursday Morning which has shown an increasing attendance over the year. A specific ladies Bible Study Group.

Children and young people are well catered for as well, with toddler groups and crèche facilities through to action packed children and youth programmes on Sundays and Fridays. We aim to provide children entrusted to our care with a healthy balance of physical activities (games, quizzes and craft) and structured Bible teaching (stories, songs, studies and memory verses), providing nurture for body, mind and soul. There are a number of practical activities undertaken by the church including collecting food for the local Foodbank. Throughout 2022 we have also put on a number of specific community activities in conjunction with national celebrations.

.

Public benefit

The Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Page 1

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

OBJECTIVES AND ACTIVITIES Volunteers

Volunteers are involved in most activities of the Church and are a very important resource to us. We encourage all members of the Church to be actively involved in its work and are grateful for their time freely given. Volunteers working with children or vulnerable adults are DBS checked in accordance with our Safeguarding Policy.

Page 2

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

ACHIEVEMENT AND PERFORMANCE

Charitable activities

As reported last year, Following the change in regulations at the end of 2020. The church has operated on a more normal format. However many of the innovations that were introduced during the global pandemic aimed at meeting the needs of the membership and wider community have continued to operate and form a vital link to the wider community both locally, nationally and internationally.

All services are now available in real time via YouTube or can be accessed at any time. In addition there has been considerable innovation in making this resource both more professional in appearance and easily accessible with things such as YouTube shorts and Instagram posts. These when taken together have been viewed in excess of 120,000 times during the reporting period. With an additional 62 Subscribers. These figures include Seasonal Messages and personal stories. A continued development to that recorded in the 2021 report.

In person attendance has gradually increased over 2022. Especially for the Sunday Morning services. In addition there has been an increase in attendance for the Tuesday Evening prayer and bible study meeting.

There has continued to be an upgrading of the Church Premises that was started towards the end of 2022 with the installation of inferred heating panels in the Lounge area. This is in line with the long term plans for the church to become carbon neutral by 2030 this is an ongoing programme of works that will take several years to complete.

The Care Groups have continued to flourish with the theme for the year being Caring in all its various aspects. For the majority of the year Stuart and Liz fisher coordinated this work along side Stuarts role as an Elder.

Staffing :

In addition to the volunteers the Church has had one full time member of staff in post for the whole of 2022 and following due process the members voted to call Jonathan Pearse to join the full time team. Jonathan has been called to focus the work of the Church in relation to Youth Work and Evangelism. He came into post in September 2022.

Church properties:

Throughout the year there has been ongoing discussion with both the Baptist Union of Great Britain and Northern Ireland and the FIEC (Fellowship Property Trust) with regards to the deeds of the properties known as

92 The Avenue, Moordown, (the Main Building) Comber Road Moordown (Notice Board Plot of land) 66 West Way Moordown (Church Manse) 31 Vicarage Road Moordown (Church Manse)

This discussion related to the transfer of the deeds of these properties to the Church. Whilst this discussion was not concluded in 2022 considerable progress has been made is securing the trust deeds and establishing title over the Church holdings.

In addition to this approval was granted by the Charity Commission for the sale of 31 Vicarage Road to Mr and Mrs James Hill (Pastor) at the market rate. However, due to a last minute unforeseen legal technicality this was not achieved but remains an active programme.

Page 3

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

With the calling of Jonathan Pearse to serve in a full time capacity the manse at 66 West Way was vacated by the sitting tenant and a significant programme of urgent repair and modernisation was commenced.

The Church also purchased a people carrier as a replacement for the minibus that was given to Christian Camps in Wales as the minibus was deemed to no longer be of any significant use to the Church and inappropriate for the ongoing ministry of the Church

FINANCIAL REVIEW

Financial position

Despite ongoing expenditure on physical improvements to the church building, and the extensive repairs/ renovations at 66 West Way the church remains in a good position financially. Other than the building expenses, the cost of running the church continued to be in line with expectations. Maintenance figures were lower than expected however the cost of heating and lighting increased significantly.

In September 2022 a second full time worker was appointed; however the costs associated with this second appointment had been budgeted for in the forecast for 2022.

The elders are confident that the church continues to be adequately funded through donations from those who attend.

Principal funding sources

Income is primarily generated by freewill gifts and offerings. Other sales are made as deemed appropriate by the trustees in accordance with the powers given to them by the Trust Deed.

Investment policy and objectives

The Church sometimes needs to react very quickly to particular emergencies and has a policy of keeping any surplus liquid funds in short-term deposits which can be accessed readily. Surplus funds are held in the CAF Bank gold account.

Reserves policy

The Board has examined the Church's requirements for reserves in light of its main risks and commitments. It has determined a policy to hold reserves which are readily accessible and not already committed to specific projects or activities of between 3 and 6 months of expenditure. Budgeted expenditure is approximately £160,000 and therefore the target is £40,000 to £80,000 in general funds. This means that if income drops significantly then the church will be able to continue its activities in the near term.

Free reserves held in bank and cash balances amounted to £111,883 at 31 December 2022 (2021: £112,996). The Trustees are aware that the current available funds are outside of the target range but expenditure on one of the manses over the coming months will reduce the balance to an appropriate level

FUTURE PLANS

The church plans to continue with live streaming services and growing the online ministry. We are also very much looking forward to increasing the scope and range of youth activities and involvement in the community for example offering a 'warm space' throughout the remainder of the winter

The strategy of the church is under regular review to ensure that the aims and objectives of the church are being met and new initiatives and events will be developed to keep our vision fresh.

Page 4

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation is a company limited by guarantee governed by its Memorandum of Association dated 12 December 2013. It is registered as a charity with the Charity Commission. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

Organisational structure

The directors of the company are also charity trustees for the purposes of charity law. They consist of the Elders of Moordown Baptist Church (the Church) and other church members as considered appropriate by the Elders and the Church. Elders are appointed by the Church. Under the requirements of the Memorandum and Articles of Association a third of the directors retire by rotation each year.

The Memorandum and Articles of Association allow Trustees to be employed by the church or have a business relationship provided that:

A trustee cannot receive remuneration for acting as a trustee.

As trustees of a charity, the directors are given training on appointment and ongoing support and training as required.

Risk management

The Elders actively review the major risks which the charity faces on a regular basis and believe that maintaining our free reserves at the levels stated above, combined with our annual review of the controls over key financial activities, appropriately manage the key financial risks. The trustees have also examined other operational and business risks faced by the church and confirm that they have established systems to mitigate the significant risks.

The most significant risk is the church's reliance on the continued financial support from the committed members of the Church. Church members are regularly informed of the financial position compared to budget and have always responded well to any financial needs.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08813067 (England and Wales)

Registered Charity number

1156083

Registered office

92 The Avenue Moordown Bournemouth Dorset BH9 2UU

Page 5

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

Trustees

W Rowley (resigned 13/6/2023) S J Fisher N Manning R L Heal J W Hill J G Pearse (appointed 18/9/2022)

Independent Examiner

J M Palin Chapelgate Chittlehamholt Umberleigh Devon EX37 9NS

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 20 June 2023 and signed on its behalf by:

R L Heal - Trustee

Page 6

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MOORDOWN BAPTIST CHURCH

Independent examiner's report to the trustees of Moordown Baptist Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the 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 matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

.

J M Palin Chapelgate Chittlehamholt Umberleigh Devon EX37 9NS

20 June 2023

Page 7

MOORDOWN BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

2022
Unrestricted
Restricted
Total
fund
funds
funds
Notes
£
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
144,991
15,150
160,141
Charitable activities
Church activities
6,535
-
6,535
Investment income
2
559
-
559
Total
152,085
15,150
167,235
EXPENDITURE ON
Charitable activities
3
Church activities
132,375
17,833
150,208
NET INCOME/(EXPENDITURE)
19,710
(2,683)
17,027
RECONCILIATION OF FUNDS
Total funds brought forward
158,331
6,050
164,381
TOTAL FUNDS CARRIED FORWARD
178,041
3,367
181,408
2021
Total
funds
£
147,194
8,746
8
155,948
161,721
(5,773)
170,154
164,381

The notes form part of these financial statements

Page 8

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2022

Unrestricted
Restricted
fund
funds
Notes
£
£
FIXED ASSETS
Tangible assets
8
42,806
-
CURRENT ASSETS
Debtors
9
26,618
-
Cash at bank and in hand
111,883
3,367
138,501
3,367
CREDITORS
Amounts falling due within one year
10
(3,266)
-
NET CURRENT ASSETS
135,235
3,367
TOTAL ASSETS LESS CURRENT
LIABILITIES
178,041
3,367
NET ASSETS
178,041
3,367
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS
2022
Total
funds
£
42,806
26,618
115,250
141,868
(3,266)
138,602
181,408
181,408
178,041
3,367
181,408
2021
Total
funds
£
23,770
23,775
119,046
142,821
(2,210)
140,611
164,381
164,381
158,331
6,050
164,381

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

MOORDOWN BAPTIST CHURCH (REGISTERED NUMBER: 08813067)

STATEMENT OF FINANCIAL POSITION - continued 31 DECEMBER 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 20 June 2023 and were signed on its behalf by:

R L Heal - Trustee

The notes form part of these financial statements

Page 10

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company meets the definition of a public benefit entity under FRS 102.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - at varying rates on cost Motor vehicles - 20% on cost

The company does not recognise land and buildings in these financial statements as they are held by third party trustees. All expenditure on the properties is therefore written off in the year in which it is incurred.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 11

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. INVESTMENT INCOME

INVESTMENT INCOME
2022 2021
£ £
Deposit account interest 559 8
CHARITABLE ACTIVITIES COSTS
Grant
Direct funding of Support
Costs activities costs Totals
£ £ £ £
Church activities 117,662 32,208 338 150,208

3. CHARITABLE ACTIVITIES COSTS

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2022 2021
£ £
Depreciation - owned assets 9,247 7,357

5. TRUSTEES' REMUNERATION AND BENEFITS

Trustees are not remunerated for doing their work as trustees. The following transactions with trustees occurred during the year:

James Hill was paid £23,910 (2021 £19,228) on which employer NI contributions of £404 (2021 £1,098) were payable.

In addition he occupied a manse rent free. The market value of this benefit was £16,484 (2021 £15,969).

Jonathan Pearse was paid £8,831 (2021 £Nil) on which no employer NI contributions were payable.

In addition towards the end of the year he occupied a manse rent free. The market value of this benefit was £763 (2021 £Nil).

Contributions towards personal pension schemes were £3,229 (2021 £2,933) for James Hill and £1,038 (2021 £Nil) for Jonathan Pearse.

continued...

Page 12

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

5. TRUSTEES' REMUNERATION AND BENEFITS - continued

At 31 December 2022 £Nil (2021: £Nil) pension contributions payable to defined contribution schemes were outstanding.

Trustees' expenses

Jonathan Pearse received £1,977 in connection with relocation costs and Jonathan Pearse and James Hill each received £261 for mileage to conferences.

Apart from reimbursement against invoices, no trustee received any further monies in respect of their work for the church, waiving normal travel and sundry expenses incurred during the course of their work.

6. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Church staff
2022
£
32,742
404
4,268
37,414
2022
1
2021
£
19,228
1,098
2,933
23,259
2021
1

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
135,241
Charitable activities
Church activities
8,746
Investment income
8
Total
143,995
EXPENDITURE ON
Charitable activities
Church activities
149,687
Restricted
funds
£
11,953
-
-
11,953
12,034
Total
funds
£
147,194
8,746
8
155,948
161,721

continued...

Page 13

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

7.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
NET INCOME/(EXPENDITURE)
(5,692)
RECONCILIATION OF FUNDS
Total funds brought forward
164,023
TOTAL FUNDS CARRIED FORWARD
158,331
8.
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£
COST
At 1 January 2022
40,369
Additions
2,123
Disposals
-
At 31 December 2022
42,492
DEPRECIATION
At 1 January 2022
16,599
Charge for year
7,503
Eliminated on disposal
-
At 31 December 2022
24,102
NET BOOK VALUE
At 31 December 2022
18,390
At 31 December 2021
23,770
- continued
Restricted
funds
£
(81)
6,131
6,050
Motor
vehicles
£
1,000
26,160
(1,000)
26,160
1,000
1,744
(1,000)
1,744
24,416
-
Total
funds
£
(5,773)
170,154
164,381
Totals
£
41,369
28,283
(1,000)
68,652
17,599
9,247
(1,000)
25,846
42,806
23,770

continued...

Page 14

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
11.
MOVEMENT IN FUNDS
At 1/1/22
£
Unrestricted funds
General fund
158,331
Restricted funds
Missionary fund
1,413
Ministry Development
4,637
6,050
TOTAL FUNDS
164,381
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
152,085
Restricted funds
Missionary fund
15,150
Ministry Development
-
15,150
TOTAL FUNDS
167,235
2022
2021
£
£
25,292
23,153
1,326
622
26,618
23,775
2022
2021
£
£
3,266
2,210
Net
movement
At
in funds
31/12/22
£
£
19,710
178,041
(558)
855
(2,125)
2,512
(2,683)
3,367
17,027
181,408
Resources
Movement
expended
in funds
£
£
(132,375)
19,710
(15,708)
(558)
(2,125)
(2,125)
(17,833)
(2,683)
(150,208)
17,027

Page 15

continued...

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
Missionary fund
Ministry Development
TOTAL FUNDS
Comparative net movement in funds, included in the above are as
Unrestricted funds
General fund
Restricted funds
Missionary fund
TOTAL FUNDS
At 1/1/21
£
164,023
1,494
4,637
6,131
170,154
follows:
Incoming
resources
£
143,995
11,953
155,948
Net
movement
At
in funds
31/12/21
£
£
(5,692)
158,331
(81)
1,413
-
4,637
(81)
6,050
(5,773)
164,381
Resources
Movement
expended
in funds
£
£
(149,687)
(5,692)
(12,034)
(81)
(161,721)
(5,773)

Page 16

continued...

MOORDOWN BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2022

12. RELATED PARTY DISCLOSURES

In the previous year A Heal, the son of R Heal, a trustee, provided grounds maintenance services to the company. The charge in that year was £937. No such charge arose in 2022.

There were no other related party transactions that are required to be disclosed in these financial statements.

Page 17