Registered Charity no. 1158755 

## **Yardley Baptist Church** 

## **Trustees Annual Report and Accounts** 

**Year Ended 31st December 2023** 


## **Wyatt & Co** 

Chartered accountants 125 Main Street, Garforth Leeds LS25 1AF 



## **Yardley Baptist Church** 

**Year Ended 31st December 2023** 

## **Contents Page** 

||**Page**|
|---|---|
|Legal and Administrative Information|**1**|
|Trustee's Annual Report|**2**|
|Independent Examiners Report|**5**|
|Statement of Financial Activities|**6**|
|Statement of Financial Position|**7**|
|Notes to the Financial Statements|**8**|





## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Legal and Administrative Information** 

## **Reference** 

The Charity is called “Yardley Baptist Church”.  The Church is registered with the Charity Commission for England and Wales and was registered on the 2nd October 2014. 

**Registered Charity Number** 1158755 **Registered Office** Rowlands Road Birmingham B26 1AT **Website** https://www.yardleybaptist.co.uk/ **Trustees** Rev Alison Taylor _Appointed 09/01/23_ Heather Kelcey _Appointed 15/03/23_ Hannes Laurer _Appointed 15/03/23_ Stephen Aylin Alison Aylin Isobel Easton Danny Sinnassamy Laura Williams Emily Hanson _Resigned April 23_ Jo Green _Resigned April 23_ **Primary Bankers** Lloyds Bank Plc Ariel House 2138 Coventy Road Sheldon B26 3JW **Independent Examiner:** Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF 

1 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Trustee's Annual Report** 

## **Public Benefit Statement** 

In setting our objectives and planning our activities our trustees have given consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith through the provision of worship and teaching services and the relief of sickness, financial hardship and promoting good health. This has been achieved by the provision of funds, and services. 

We are a church that seeks to be rooted in the local community, wanting to see everyone become all that they can be, though encountering Christ and His Kingdom. Our aim is to be 'A community deeply rooted in authentic Christian discipleship, branching out to embody and share God's radical love for the whole world.' 

We seek to do this through the vision of Jesus in Acts 1:7-8 that gives his mandate to his followers to; Trust the Father, Receive the Spirit and Tell the story of the Son. 

We live this out through our 5 values: 

- We are a Baptist Church that is part of the Baptist Union of Great Britain in the Heart of England   Baptist Association. 

- We are affiliated to the FreshStreams Leaders network. 

- The church is also affiliated with the Evangelical Alliance and supports many Charitable organisations such as Tearfund, BMS World Mission, Christian Aid, and Birmingham City Mission amongst others. 

- We seek to work closely with other local churches of all traditions in the desire to see the community positively impacted. 

## **Objectives and Principal Activities** 

The Charity was constituted in 2009 and registered as a separate Charity on 2 October 2014. The principal purpose of the Charity 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 other parts of the world. 

## **Structure, governance and management** 

Our Trustees are familiar with the practical work of the Charity and are active Church members. Trustees are kept abreast of ongoing matters through their involvement with the Church’s day to day activities. The Board meet formally fortnightly every 2nd and 4th Thursday each month to agree and review the Church’s strategy and ensure all Church matters are administered and dealt with appropriately. 

2 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Trustee's Annual Report** 

## **Financial Review** 

The Charity’s statement of receipts and payments shows a net surplus of £30,237. 

The Charity’s receipts for the year equated to £131,944 and payments were £101,707. We continue to be very grateful to all who generously donate to our Church. The weekly offertory ensures our Church can continue to achieve its very important aims and objectives. 

The fund balances at the year end were as follows: 

||**2023**|2022|
|---|---|---|
||£|£|
|Unrestricted Funds|103,467|72,243|
|Restricted Funds|6,806|7,792|
||`──────────`|`──────────`|
|Total|**110,273**|**80,035**|



## **Going Concern** 

The Trustees are satisfied that the Charity is a going concern and do not know of any uncertainties regarding the organisations ability to continue operating as a going concern. 

## **Reserves Policy** 

The Church held £73,713 in unrestricted and undesignated funds at the end of December 2023. It is the trustees' intention to hold unrestricted reserves of between 3 and 6 months of operating costs. Where unrestricted funds are held over this amount the trustees will review the financial position of the charity and evaluate where surplus funds are best spent and invested. 

3 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Trustee's Annual Report** 

## **Achievement and Performance** 

Our charity's activities during the year included the following: 

- Boys Brigade and Girls Association 

- Welcome centre – lunch for local elderly people 

- SuperSign – baby and parent / carer learning activity. 

- Room hire for community use 

- Church use for conferences and seminars 

- Kids’ Church - Sunday school for children 

- Fundraising for various charities and causes 

- Collecting food for Foodbank 

- Contributing to Christmas toy parcels for disadvantaged children 

- Renew – a wellbeing space for those that need support. 

- Supporting various organisations via monthly communion offerings 

- Continuous contact and support offered to churchgoers and members via Sunday services and ‘encounter group’ meetings 

- Ongoing regular financial support of three chosen charities 

- Providing employment 

- Building church community by hosting meals, film reels and quizzes 

- Supporting community by providing venue for funerals 

- Supporting climate action, by recycling and disposing of many items used on site in an eco-friendly manner 

- Providing a course for new Christians to enable them seeking and delving into their faith more deeply 

## **Approved by the Trustees** 

## Isobel Easton 

**Name of Trustee:** 


**----- Start of picture text -----**<br>
───────────────────────────────────────────────────<br>**----- End of picture text -----**<br>


**Signed on Behalf of the Trustees:** 

**Date of Approval:** 



**----- Start of picture text -----**<br>
───────────────────────────────────────────────────<br>28/10/2024<br>───────────────────────────────────────────────────<br>**----- End of picture text -----**<br>


4 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Independent Examiners Report** 

I report to the trustees on my examination of the financial statements of Yardley Baptist Church ('the charity') for the year ended 31 December 2023. 

## **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: 

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 

2. the financial statements do not accord with those records; or 

3. 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. 


Nigel Wyatt BSC FCA Independent Examiner 125 Main Street Garforth Leeds LS25 1AF 

Date: 28/10/2024 

5 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Statement of Receipts and Payments** 

||||**2023**||2022|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|**Total**|Total|
|||Funds|Funds|**Funds**|Funds|
||**Note**|£|£|**£**|£|
|**Receipts**||||||
|Donations and legacies||113,721|6,672|**120,393**|108,132|
|Charitable activities||8,469|2,049|**10,518**|6,125|
|Investment income||633|-|**633**|3|
|Other income||400|-|**400**|-|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Receipts**|**2**|123,223|8,721|**131,944**|114,260|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Payments**||||||
|Payments on charitable activities|**3**|92,475|9,232|**101,707**|103,641|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Payments**||92,475|9,232|**101,707**|103,641|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Net Receipts / (Payments)**||30,748|(511)|**30,237**|10,619|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Net Movement in Funds (Cash)**||||||
|Total funds (cash) brought forward|**7**|72,243|7,792|**80,035**|69,416|
|Transfers|**7**|476|(476)|**-**|-|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds (Cash) Carried Forward**|**7**|**103,467**|**6,806**|**110,273**|80,035|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|**Funds Represented by**||||||
|General (unrestricted)||73,713|-|**73,713**|46,453|
|Designated (unrestricted)||29,754|-|**29,754**|25,790|
|Restricted funds||-|6,806|**6,806**|7,792|
|||`──────────`|`──────────`|`──────────`|`──────────`|
|||**103,467**<br>`──────────`|**6,806**<br>`──────────`|**110,273**<br>`──────────`|80,035<br>`──────────`|



## **Approved by the Trustees** 

## Isobel Easton 

## **Name of Trustee:** 

─────────────────────────────────────────────────── 

## **Signed on behalf of the Trustees:** 


─────────────────────────────────────────────────── 

## 28/10/2024 

**Date of approval:** 

─────────────────────────────────────────────────── 

6 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Statement of Assets and Liabilities** 

As the accounts are prepared on a cash basis and thus there is no formal Balance Sheet or Statement of Financial Position. A statement of assets and liabilities is outlined giving an indication of the charity's assets instead at the year end. The fixed assets are disclosed in this statement according to the value held in the churches insurance document. 

||**2023**|2022|
|---|---|---|
||**£**|£|
|**Fixed assets**|||
|Tangible Fixed Assets|96,843|96,843|
||`──────────`|`──────────`|
||96,843|96,843|
|**Current assets**|||
|Cash at Bank and Petty Cash|110,273|80,035|
||`──────────`|`──────────`|
||110,273|80,035|



7 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **Basis of Preparation** 

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash. 

## **Assessment of Going Concern** 

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. 

## **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. 

## **Incoming Resources** 

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid. 

## **Resources expended** 

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash. 

## **Governance Costs** 

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters. 

## **Pensions** 

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme. 

## **Operating Leases** 

Rental charges payable under operating leases are charged on a straight line basis over the terms of the lease. 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

8 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **2 Analysis of Receipts** 

|**Analysis of Receipts**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2023**|
||£|£|**£**|
|**Donations and Legacies**||||
|Donations and offerings|110,845|4,945|**115,790**|
|Gift aid|2,571|670|**3,241**|
|Fellowship fund|-|1,057|**1,057**|
|Bible notes|305|-|**305**|
|Make lunch|-|-|**-**|
||`──────────`|`──────────`|`──────────`|
||113,721|6,672|**120,393**|
|**Charitable Activities**||||
|Boys brigade|-|266|**266**|
|Boys b' and girls a' combined|-|1,783|**1,783**|
|Other charitable activities|1,149|-|**1,149**|
|Welcome centre|7,320|-|**7,320**|
||`──────────`|`──────────`|`──────────`|
||8,469|2,049|**10,518**|
|**Investment Receipts**||||
|Interest|633|-|**633**|
||`──────────`|`──────────`|`──────────`|
||633|-|**633**|
|**Other Income**||||
|Room hire|400|-|**400**|
||`──────────`|`──────────`|`──────────`|
||400|-|**400**|
||`──────────`|`──────────`|`──────────`|
|**Total Receipts**|**123,223**|**8,721**|**131,944**|
||`──────────`|`──────────`|`──────────`|



9 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

**2[Analysis of Receipts ]** _**[(Continued)]**_ 

|**Analysis of Receipts****_(Continued)_**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2022**|
||£|£|**£**|
|**Donations and Legacies**||||
|Donations and offerings|69,299|7,302|**76,601**|
|Gift aid|27,619|2,198|**29,817**|
|Fellowship fund|-|1,214|**1,214**|
|Bible notes|347|-|**347**|
|Make lunch|-|153|**153**|
||`──────────`|`──────────`|`──────────`|
||97,265|10,867|**108,132**|
|**Charitable Activities**||||
|Boys brigade|-|1,021|**1,021**|
|Boys b' and girls a' combined|-|-|**-**|
|Other charitable activities|483|-|**483**|
|Welcome centre|4,621|-|**4,621**|
||`──────────`|`──────────`|`──────────`|
||5,104|1,021|**6,125**|
|**Investment Receipts**||||
|Interest|3|-|**3**|
||`──────────`|`──────────`|`──────────`|
||3|-|**3**|
|**Other Income**||||
|Room hire|-|-|**-**|
||`──────────`|`──────────`|`──────────`|
||-|-|-|
||`──────────`|`──────────`|`──────────`|
|**Total Receipts**|**102,372**|**11,888**|**114,260**|
||`──────────`|`──────────`|`──────────`|



10 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **3 Payments on Charitable Activities** 

|**Payments on Charitable Activities**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2023**|
||£|£|**£**|
|Bank charges|396|-|**396**|
|Bible notes|260|-|**260**|
|Church costs|36,664|-|**36,664**|
|Fellowship fund|-|-|**-**|
|Insurance|3,077|9|**3,086**|
|Make Lunch|-|20|**20**|
|Building refurbishment and maintenance|456|-|**456**|
|Ministerial costs|36,267|-|**36,267**|
|Missionary grants|11,558|7,135|**18,693**|
||`──────────`|`──────────`|`──────────`|
||88,678|7,164|**95,842**|
|**Other Activities**||||
|Boys brigade|-|-|**-**|
|Boys b' and girls a' combined|-|2,068|**2,068**|
|Welcome centre|3,797|-|**3,797**|
||`──────────`|`──────────`|`──────────`|
||3,797|2,068|**5,865**|
||`──────────`|`──────────`|`──────────`|
||92,475|9,232|**101,707**|
||`──────────`|`──────────`|`──────────`|



11 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **3[Payments on Charitable Activities ]** _**[(Continued)]**_ 

|**Payments on Charitable Activities****_(Continued)_**||||
|---|---|---|---|
||Unrestricted|Restricted|**Total Funds**|
||Funds|Funds|**2022**|
||£|£|**£**|
|Bank charges|270|-|**270**|
|Bible notes|307|-|**307**|
|Church costs|38,598|11,805|**50,403**|
|Fellowship fund|-|2,620|**2,620**|
|Insurance|3,040|-|**3,040**|
|Make Lunch|-|587|**587**|
|Building refurbishment and maintenance|15,957|-|**15,957**|
|Ministerial costs|6,658|-|**6,658**|
|Missionary grants|14,197|5,818|**20,015**|
||`──────────`|`──────────`|`──────────`|
||79,027|20,830|**99,857**|
|**Other Activities**||||
|Boys brigade|-|873|**873**|
|Boys b' and girls a' combined|-|-|**-**|
|Welcome centre|2,911|-|**2,911**|
||`──────────`|`──────────`|`──────────`|
||2,911|873|**3,784**|
||`──────────`|`──────────`|`──────────`|
||81,938|21,703|**103,641**|
||`──────────`|`──────────`|`──────────`|



## **4 Volunteers** 

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further detail about volunteer contributions in the organisation. 

12 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **5 Trustee Remuneration and Expenses** 

The Charity does not have an ultimate controlling party as it is controlled jointly by the Board of Trustees. 

No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the Charity during the year. 

During the year ended 31 December 2023 Rev Alison Taylor received remuneration of £22,045, pension contributions of £6,139 and received the provision of residential accommodation. This was received for Alison's role as minister and was not for his role as trustee. 

Expenses for Trustees undertaking their duties during the year ended 31 December 2023 totalled £5,235 (2022: £2,468). All expenditure was incurred for the day to day running of the church. 

## **6 Related Party Transactions** 

There were no related party transactions during the year. 

13 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **7 Analysis of Charitable Funds** 

## **Unrestricted Funds** 

|**Unrestricted Funds**||||||
|---|---|---|---|---|---|
||**1 Jan 2023**|Income|Expenditure|Transfers|**31 Dec 2023**|
||£|£|£|£|**£**|
|**Unrestricted**||||||
|General|46,453|115,462|(88,678)|476|**73,713**|
|**Designated**||||||
|HEBA investments (perviously<br>Building Improvements)|21,884|441|-|-|**22,325**|
|Welcome centre café|3,906|7,320|(3,797)|-|**7,429**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**72,243**|**123,223**|**(92,475)**|**476**|**103,467**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Restricted Funds**||||||
||£|£|£|£|**£**|
|Fellowship funds|1,103|1,057|-|-|**2,160**|
|LED screen|9|-|(9)|-|**-**|
|Missionary work|4,081|5,615|(7,135)|-|**2,561**|
|Make lunch|1,201|-|(20)|-|**1,181**|
|Boys brigade|383|266|-|(649)|**-**|
|Girls brigade|490|-|-|(490)|**-**|
|Toddlers group|526|-|-|(526)|**-**|
|Boys brigade and girls||||||
|association|-|1,783|(2,068)|1,189|**904**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**7,792**|**8,721**|**(9,232)**|**(476)**|**6,806**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds and Cash**|**80,035**|**131,944**|**(101,707)**|**-**|**110,273**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|



14 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **Analysis of Charitable Funds (continued)** 

## **Unrestricted Funds** 

|**Unrestricted Funds**||||||
|---|---|---|---|---|---|
||**1 Jan 2022**|Income|Expenditure|Transfers|**31 Dec 2022**|
||£|£|£|£|**£**|
|**Unrestricted**||||||
|General (unrestricted)|38,162|97,748|(79,027)|(10,430)|**46,454**|
|**Designated**||||||
|HEBA investments (perviously<br>Building Improvements)|21,881|3|-|-|**21,884**|
|Welcome centre café|2,196|4,621|(2,911)|-|**3,906**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Unrestricted**|**62,239**|**102,372**|**(81,938)**|**(10,430)**|**72,244**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Restricted Funds**||||||
|Fellowship funds|2,509|1,214|(2,620)|-|**1,103**|
|LED screen|-|1,384|(11,805)|10,430|**9**|
|Missionary work|1,886|8,013|(5,818)|-|**4,081**|
|Make lunch|1,532|256|(587)|-|**1,201**|
|Boys brigade|235|1,021|(873)|-|**383**|
|Girls brigade|490|-|-|-|**490**|
|Toddlers group|526|-|-|-|**526**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Restricted**|**7,177**|**11,887**|**(21,704)**|**10,430**|**7,791**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|
|**Total Funds and Cash**|**69,416**|**114,258**|**(103,643)**|**-**|**80,035**|
||`──────────`|`──────────`|`──────────`|`──────────`|`──────────`|



15 



## **Yardley Baptist Church** 

## **Year Ended 31st December 2023** 

## **Notes to the Financial Statements** 

## **Fund Descriptions** 

## **Designated Funds** 

HEBA investments (perviously Money set aside for as investments Building Improvements) 

Welcome centre café 

For the purchase of food and utensils to provide hot meals for the elderly. The funds income is generated through contributions towards the food, and may be designated for other purposes with the charity 

## **Restricted Funds** 

Fellowship fund 

Financial gift for individuals within our church community who find themselves in financial difficulty (members and non members included). 

LED screen Funds raised to purchase a new LED screen for the church Missionary work Specifically for charities homeland and overseas, helping to finance missionary work. Make lunch Provision of weekly free lunches for children during school holidays. 

Boys & girls brigade Christian youth organisations which support children and young people to reach their potential by providing opportunities and experiences. Toddlers group For the provision of refreshments, craft and teaching materials for young children. Boys brigade and girls Christian youth organisations which support children and young association people to reach their potential by providing opportunities and experiences. This fund income is through subscription fees and contributions towards activities. 

## **Transfers between funds** 

A transfer was made from the boys & girls brigade funds to combine  the activities as now operating as one assication. 

A transfer was made from the Toddler group, donated to the general funds of the church, when the toddler group stopped operating. 

16