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2022-12-31-accounts

Evesham Baptist Church

Report and Accounts Year ended 31 December 2022

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

EVESHAM BAPTIST CHURCH

LEGAL AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2022

ADDRESS FOR CORRESPONDENCE Seward Close Cowl Street Evesham WR11 4PN GOVERNING DOCUMENT Charitable Incorporated Organisation 11 June 2015 CHARITY REGISTRATION NUMBER 1162147 TRUSTEES RESPONSIBLE FOR Rev. Dr Edward Pillar MANAGING THE CHARITY Andrew Foster Derek Markie Graham Wells CUSTODIAN TRUSTEES Baptist Union Corporation BANKERS Cooperative Bank INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal and Administrative Details Page 2 Independent Examiner's Report Page 3 Receipts and Payments Account Page 4 Statement of Assets & Liabilities Pages 5-6 Notes to the Accounts Appendix Trustees' Report

Page 1

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

EVESHAM BAPTIST CHURCH

I report to the trustees on my examination of the accounts of Evesham Baptist Church ('the charity') for the year ended 31 December 2022 on pages 3 to 6 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

  1. 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.

Jaimée Young

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 10 May 2023

Page 2

EVESHAM BAPTIST CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2022

Notes
Income receipts
Donations
Gift aid receipts
Other grants
Income from letting of facilities
Investment income
Capital and similar receipts
Total receipts
Payments
2
New building project
3
Total payments
Transfers between funds
5
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
charitable
activities undertaken directly
Sale of land		 General
Designated
Funds
Funds
£
£
45,221
291
10,288
57
-
-
524
-
3,849
25,141
59,882
25,489
-
-
-
-
59,882
25,489
51,225
3,487
-
80,037
-
4,000
51,225
87,524
8,657
(62,036)
(9,570)
8,255
(913)
(53,780)
913
1,561,253
-
1,507,473
Unrestricted Funds		 Restricted
Funds
£
60,861
13,315
30,000
-
-
104,176
-
-
104,176
9
197,971
-
197,979
(93,803)
1,314
(92,489)
439,501
347,012		 Total
2022
£
106,372
23,660
30,000
524
28,990
189,547
-
-
189,547
54,720
278,008
4,000
336,728
(147,182)
-
(147,182)
2,001,667
1,854,485		 Total
2021
£
General
Funds
£
45,221
10,288
-
524
3,849
59,882
-
-
59,882
51,225
-
-
51,225
8,657
(9,570)
(913)
913
-
146,989
30,602
58,000
222
2,689
238,502
1,500,000
1,500,000
1,738,502
49,776
118,424
6,935
175,135
1,563,367
-
1,563,367
438,300
2,001,667

The notes on pages 5 - 6 form part of these accounts.

Page 3

EVESHAM BAPTIST CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 DECEMBER 2022

A Cash funds
Cash at bank with immediate access
Notice deposits
Petty cash
B Other monetary assets
Gift aid due to charity
C Liabilities
Falling due within one year:
BU Pension scheme deficit
Note 6
Trade creditors
PAYE/NI owed
Accounts preparation and independent examination
New build retention fees
Falling due after one year:
BU Pension scheme deficit
Note 6
Total		 General
Designated
funds
funds
£
£
-
36,116
-
1,471,168
-
188
-
1,507,473
1,378
-
1,378
-
-
-
8,135
-
332
-
1,290
-
3,987
-
13,743
-
-
-
-
-
13,743
-
Unrestricted Funds		 Restricted
funds
£
-
347,012
-
347,012
-
-
-
-
-
-
-
-
-
-
-		 Total
2022
£
36,116
1,818,181
188
1,854,485
1,378
1,378
-
8,135
332
1,290
3,987
13,743
-
-
13,743		 Total
2021
£
General
funds
£
-
-
-
-
1,378
1,378
-
8,135
332
1,290
3,987
13,743
-
-
13,743
30,247
1,971,255
165
2,001,667
1,430
1,430
4,033
1,260
362
1,320
-
6,975
44,367
44,367
51,342

On 28th September 2022 the trustees committed to paying a maximum of £200,000 excluding VAT in respect of preliminary works in relation to the construction of the new church building.

D Assets retained for charity's own use

ets retained for charity's own use
Church buildings and land
Church contents
Manse		 Value
2022
£
1,105,780
90,192
328,772
1,524,744

The trustees have used insurance values as the trustees are unable to reliably estimate current values; insurance values may differ materially from current values.

The title to the church building at Cowl Street and the Manse are held by the Baptist Union Corporation as Custodian Trustee. The church building is held as an endowment fund with proceeds to be used for capital expenditure only.

E Guarantees and secured debts

The charity has not given any guarantees and has not provided its assets as security for any liabilities.

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

by

date Andrew Foster 26 April 2023

The notes on pages 5 - 6 form part of these accounts.

Page 4

EVESHAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

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.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. 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 charitable activities undertaken directly
Minister
Note 4
Manse costs
Note 4
Church building costs (including employment)
Church activities
Administration and support
Governance
3
Grants and gifts paid to others
Organisations:
Baptist Missionary Society
HEBA Home Mission Fund
Tearfund
Organisations < £1,000		 Unrestrict Designated
funds
£
-
-
2,218
41
1,229
-
3,487
2,000
2,000
-
-
4,000
ed Funds		 Restricted
Funds
£
-
-
-
9
-
-
9
-
-
-
-
-		 Total
2022
£
36,390
4,776
8,811
357
3,186
1,200
54,720
2,000
2,000
-
-
4,000		 Total
2021
£
General
funds
£
36,390
4,776
6,594
308
1,958
1,200
51,225
-
-
-
-
-
35,213
5,226
5,045
1,327
2,035
930
49,776
2,500
2,000
1,000
1,435
6,935

4 Transactions with related parties

The total costs (stated in Note 2) for the minister Edward Pillar consist of his stipend, pension, expenses of office and manse costs (which is customary for ministers). These payments are for his services to the Church and not for acting as a trustee, as permitted by the governing document. The minister is not party to any decisions about these costs.

No other trustees were paid any expenses during the year and there were no transactions with trustees other than to reimburse them for amounts they spent on behalf of the Church.

Page 5

EVESHAM BAPTIST CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2022

5
Movement of funds
General funds
Designated funds
Mission Giving
Fabric
Fixed Assets
Youth and Children's Work
New Building
Outreach
Seward Close Amenities
Reserve
Surplus Fund
Restricted funds
Children's Work
Fred Hands Legacy
Mission Giving
New Building
New Building youth room
Word for Today
Total funds		 Opening
balance
£
913
1,126
5,253
3,000
3,088
1,505,802
10,000
378
22,700
9,906
1,562,166
935
1,000
467
437,007
-
92
439,501
2,001,667		 Receipts
£
59,882
-
-
-
347
25,141
-
-
-
-
85,370
-
-
-
104,133
-
44
104,176
189,547		 Payments
£
(51,225)
(4,000)
(2,218)
-
(41)
(80,037)
-
-
-
(1,229)
(138,749)
-
-
-
(197,971)
-
(9)
(197,979)
(336,728)		 Transfers
£
(9,570)
6,321
(0)
(3,000)
(29)
5,048
-
-
-
(83)
(1,314)
(15)
-
(467)
577
1,347
(127)
1,314
-		 Closing
balance
£
-
3,446
3,035
-
3,365
1,455,953
10,000
378
22,700
8,594
1,507,473
919
1,000
-
343,746
1,347
-
347,012
1,854,485

Mission giving is either designated for the church to contribute mission outside of the church, or restricted in response to a specific appeal. The transfer to general funds was because these funds had been paid out in a previous year.

Fabric relates to funds set aside for maintenance of the church building. Youth and children's work relates to funds given specifically, and set aside from general funds, to further the youth and children's work in the church. The transfer relates to funds paid out of general funds in a prior year.

New Building relates to funds given specifically, and set aside from general funds, for the building of the new church on Offenham Road. Outreach relates to funds set aside toward the overall ministry of the church.

Sewards Close amenities is allocated toward a community activity.

Reserve Surplus is to pay for ongoing going liabilities should the CIO close.

The Fred Hands legacy is to be used for a specific item in the new church rather than being added to the general fund.

The Word for Today funds were transferred to the general funds with permission from the donor (who confirmed the gifts were for general use).

6 The Baptist Pension Scheme

Previously the Baptist Pension Scheme’s now closed defined benefit scheme had been reporting a funding deficit and the charity had been making contributions to help make good the shortfall. The Baptist Pension Scheme provided estimates for the charity’s share of the funding deficit and the estimate at the year end was included as a monetary liability in the Statement of Assets and Liabilities.

In July 2022 the Baptist Pension Scheme reached an agreement with an insurance company, called Just, to secure the benefits payable under the now closed defined benefit pension scheme (‘DB Scheme’). The premium payable to Just was favourable and, after the transaction with Just, the DB Scheme no longer has a funding deficit. It will take some time to complete the process and, until it is complete, some risks remain. Based on current values the Baptist Pension Scheme believes it has sufficient assets to complete the process without requiring additional contributions from participating employers but, because some risks do remain, the charity has been asked to make a nominal monthly contribution of £1 to the DB Scheme from August 2022.

7 New build project

On 28th September 2022 the trustees committed to paying a maximum of £200,000 excluding VAT in respect of preliminary works in relation to the construction of the new church building.

Page 6

EVESHAM BAPTIST

CHURCH

TRUSTEES ANNUAL REPORT 2022

EE

Evesham Baptist Church

Trustees Annual Report 2022

CONTENTS

Contents 2
Trust Information 3
Trustees Report for the year ended 31stDecember 2022 4
Objects 4
The Church: Its Aims and Objectives 4
The Year: Its Objectives and Achievements 5
New Building Development 6
Policy Development 6
Plans for the New Year 6
Financial Review 7
Grant Making Policy 7
Risk Management 7
Statement of Trustees Responsibilities 8
Church Values 8

Page 2 of 8

Evesham Baptist Church

Trustees Annual Report 2022

TRUST INFORMATION

Status Charitable Incorporated Organisation Trustees Rev. Dr Edward Pillar (Minister) Mr Andrew Foster Mr Derek Markie Mr Graham Wells Registered Address Cowl Street Evesham Worcestershire WR11 4PN Independent Examiner Stewardship 1 Lamb’s Passage London EC1Y 8AB Bankers Cooperative Bank Limited PO Box 250 Delf House Southway Skelmersdale WN8 6WT

Page 3 of 8

Evesham Baptist Church

Trustees Annual Report 2022

TRUSTEES REPORT FOR THE YEAR ENDED 31ST DECEMBER 2022

OBJECTS

The primary aims of the trust are to fulfil the role of a Christian Church in the Evesham area and to provide help to others in promoting the Christian faith in the United Kingdom and overseas.

THE CHURCH: ITS AIMS AND OBJECTIVES

The Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by the Lord Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. Evesham Baptist Church, its trustees and members, are committed to seeking to live out those New Testament principles. Evesham Baptist Church is not alone in this, but it is one of many churches in the area, country and all over the world that are committed to following the teaching of Jesus Christ. The vision is to see the people of Evesham Baptist Church come into this experience of knowing Jesus as their Lord, Saviour and friend.

Evesham Baptist Church is a member of the Baptist Union of Great Britain, the Heart of England Baptist Association and the Evangelical Alliance.

Directions relating to the Church are made by the trustees, who are responsible for governing the life and teaching of the church. Day to day decisions on expenditure and activities are decided by the staff and volunteers in charge of different areas of the church, with budgets set and monitored by the trustees. The powers of appointment or removal of trustees rests with the members. New trustees are selected from the members of the church. On being appointed, new trustees spend time with the existing trustees to ensure they understand their responsibilities and the legal and financial framework in which the church operates.

Whilst the church does employ two staff, it is the work of every member of the church, whether employed or not, that will make the difference in the church achieving its great commission. This is done by encouraging all members of the church to live out their faith in Jesus Christ amongst the people they interact with every day; by praying, by visiting the sick and others in need, in being involved in training others, in public teaching and worship, and also in administration. The financial resources of the church, to a very large extent, are given by the members and their private assets and equipment are regularly used in the work of the church. Much of this work is done privately, without recognition, and the hours and value of that time cannot be quantified.

Page 4 of 8

Evesham Baptist Church

Trustees Annual Report 2022

THE YEAR: ITS OBJECTIVES AND ACHIEVEMENTS

2022 has been dominated by the view forward towards our relocation while continuing to rebuild life after the constraints of Covid-19. Some people remained cautious through the winter, but attendance increased from around 50 towards the pre-covid norm of 70 but had not reached that before the end of the year. As noticed in the previous year, patterns of engagement had changed with less frequent attendance by some still loyal members and a reluctance to resume responsibilities. Church organisations resumed fully on site by the Easter term and outside organisations within the church also began to meet again on site. The Church Meetings continued on a mix of Zoom and face to face as the former did still generate higher attendance. We resolved the constitutional issues of business decisions at the face-to-face AGM in June. By September the plan for the new Church Community Centre building was confirmed and funding was in place enabling the appointment of the main contractor who commenced work on site in mid-November.

The leadership then set the course for the following year in terms of ministry, activities and detailed planning in support of the move expected the following autumn.

Overall the objectives of the organisation remained unchanged:

Page 5 of 8

Evesham Baptist Church

Trustees Annual Report 2022

NEW BUILDING DEVELOPMENT

In 2005 we addressed the needs of the Church in terms of our building and recognised that we were unable to expand in our current building. We sought alternative buildings that could accommodate a growing Church family, but were not successful in this search. In 2006 we were gifted a parcel of land and since this time have been raising funds to move to a new building on this land.

This has continued to be central to our future planning of a new Church & Community Centre on the Offenham Road where we were bequeathed the land. A sale of a portion of the land was completed in 2020 and a Social Housing Scheme by Bromford Housing Association is now almost complete. A further major appeal raised £400,000 in March 2021 from within the fellowship and the revised plan for our centre was approved that September. This still proved too expensive however and amendments were finally approved in June 2022 and put out to tender. This led to the appointment of Barnwood Ltd of Gloucester as Principal Contractor in October and work commenced in November. Completion of the construction of the £2.3m 550 square meter multi-purpose Community and Worship Centre is scheduled for September 2023.

Funding includes a 10-year zero interest loan which it is hoped will be repaid early from the proceeds of sale of the existing church buildings and other assets. The trustees have complied with the duty under the Charities Acts to have due regard to the public benefit guidance published by the Charity Commission.

POLICY DEVELOPMENT

Our Safeguarding, Health & Safety and Lettings Policy have been thoroughly reviewed during the year to ensure that they are fit for purpose in our new facilities and approved at the Annual or other Members Meetings during the year. Our Privacy Policy was being worked on at the turn of the year. All these will be subject to review and annual recommitment hereafter. Health & Safety and Safeguarding Trustees report directly to the Trustees. An expert Safety Officer and a Designated Person for Safeguarding of considerable experience provide independent channels for report and scrutiny in line with denominational and wider guidance.

PLANS FOR THE NEW YEAR

The key strategies for the church are to remain the same; the trustees have not set specific objectives for the coming year in quantitative terms beyond the budget and continuation of existing activities

The new building and related activities referred to above will necessarily dominate some of the business of the church but more broadly we have set out Expanding the Impact of our Life Together as a key area of thinking alongside Design and Finance as we begin to visualise working in the new area of the town.

Initially consideration of publicity during the build, the opportunity and occasion of an opening event provide a focus. The building of connections and relations with our new neighbours, community organisations and leaders will grow from these. This builds on excellent work throughout the last two years by our webmaster and other volunteers.

We have not yet resolved all the key capacity issues facing the leadership and one of our Trustees is required to retire in September leaving us in an unconstitutional situation. We have however identified a new co-ordinator for catering and related standards which is a key requirement of our new Health and Safety Policy and are well on the way to resolving our data base systems to comply with the emerging Privacy Policy. Our newest members will be making significant contributions.

Page 6 of 8

Evesham Baptist Church

Trustees Annual Report 2022

FINANCIAL REVIEW

The Financial reserves of the Church have been retained during the year as members continue to give generously. The budget income (excluding the building fund) was not achieved however the budget deficit was small and easily offset against budget surplus generated in previous years. The Building funds are on target to deliver the contract payments for the new church and have been strengthened with additional grants as well as bank interest.

The trustees have set a policy of retaining funds sufficient for the foreseeable needs of the Church and to ensure the Church can meet the commitments that have been entered into. Where there is specific expenditure foreseen or expansion planned, amounts from the unrestricted funds (excluding amounts invested in assets for church use) are set aside into a number of designated funds to meet these needs, with the General Fund available to meet the day to day running costs of the Church.

A Reserve Fund is retained six months of all expenditure to allow the church to adapt to any changes in the income or expenditure of the church plus a further £5,000 contingency to allow for an emergency or unforeseen cost. The reserve fund should remain cash in hand, however the fund is classed as unrestricted and can be used to reduce borrowing or in other exceptional circumstance. If the fund is accessed for an exceptional circumstance the trustees must approve a written finance plan to replenish the fund within two years. At the year end the balance in the Reserve Fund was £22,700. Based on the figures set in the budget for 2022, this should sufficiently cover the needs detailed in our policy. This retained figure will be reviewed annually. The unrestricted funds at the year-end were £1,507,473 (including £22,700 Reserve Fund per reserves policy), and £347,012 in Restricted Funds, most of which is allocated to the new building.

As a church we recognise the generosity of the church family, not just with the general giving for the day to day running, but the continued giving to a fund for the New Building. At the end of the financial year, the total allocation to the new building, both restricted and unrestricted, was £1,802,424 including sale value to Bromford HA £1.5m, payments toward the new building construction totalling £278,008 were made during the year.

GRANT MAKING POLICY

Gifts to external organisations and individuals are considered by the trustees on the basis of need and fulfilment of the charitable objectives. The Church aims to distribute gifts totalling 10% of annual unrestricted income, rising to 15% if funds allow.

RISK MANAGEMENT

All major insurable risks are subject to normal Churches and employers’ insurance. Contractual risks are reviewed before being entered into to assess that they could not significantly impact upon the Church’s ability to fulfil its objectives. In particular in this period a bond was required to cover the risk of major difficulties including Contractor failures in connection with the build. An annual review of areas of risk is undertaken by the trustees in conjunction with staff and volunteers responsible for the area of activity. The trustees have considered their obligations relating to Health & Safety, Safeguarding and Privacy and continue to do so annually.

We continue to be vigilant with regard to pandemic related risks and following a Water Authority review have taken specific precautions in relation to water supply. We also undertook a significant if minor project to reduce the risk of falling render from our aging building.

Trustees were guided by Government publications and The Baptist Union’s specific advice to member churches.

Page 7 of 8

Evesham Baptist Church

Trustees Annual Report 2022

STATEMENT OF TRUSTEES RESPONSIBILITIES

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.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

The trustees confirm that the accounts comply with current statutory requirements and those of the Charity’s trust deed.

Approved by the board of trustees on: 26 April 2023

and signed on its behalf by: Dr Edward Morton Pillar (Chair)

Bringing the love of Christ to the community

CHURCH VALUES

Jesus We are committed to Jesus and seek to be his disciples. Welcome We are committed to welcoming all and making a safe place. Community We are committed to making authentic relationships - vulnerable yet available to one another. Inclusive We acknowledge that everyone has an intrinsic value - created and loved by God. We commit ourselves to honour all who come across our paths. Involvement According to gift and ability - all are encouraged to find their ‘right seat’ - in freedom and joy we can grow as we serve. Journey Together we make a spiritual journey to discover Jesus and to make sense of Him.

Page 8 of 8