Tots at Ten at the start of a session
Christmas Nativity Service 2022
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Annual report & Financial statement 2022
Contents
Charitable Objective ...........................................................................................................2 Risk Management ..............................................................................................................2 Organisational Structure ....................................................................................................2 Related Parties ..................................................................................................................4 Pension Provision ..............................................................................................................4 Charity Trustees .................................................................................................................5 Principal Advisors...............................................................................................................5 Our Activities .........................................................................................................................6 Objectives ..........................................................................................................................6 Changing life situations ..........................................................................................................6 Work with children .................................................................................................................6 Work with older people ..........................................................................................................7 Mission ..................................................................................................................................7 Supporting wider community .................................................................................................7 Spiritual Growth .....................................................................................................................8 Revaluating opportunities ......................................................................................................8 Financial Review ................................................................................................................8 Unrestricted Funds .............................................................................................................9 Designated Funds ..............................................................................................................9 Restricted Funds ................................................................................................................9 Church Groups and Organisations Funds ..........................................................................9 Reserves Policy .................................................................................................................9 Statement of Trustees’ Responsibilities ........................................................................... 10 Independent Examiner’s Report .......................................................................................... 11 Accounts .............................................................................................................................. 12 Statement of Assets and Liabilities as at 31 December 2022 .......................................... 12 Statement of Financial Activities - Summary .......................................................... 13 Receipts and Payments for Year ended 31 December 2022 ........................................... 14 Notes to the Accounts - Year ended 31 December 2022 ................................................. 15 Pension Schemes ............................................................................................................ 18 Workplace Pensions ........................................................................................................ 19
1
Annual Report 2022
The Charity Trustees present their Annual Report and Financial Statement for 2022. The Charity, called Hanham Baptist Church, has been registered in The Central Register of Charities since 07 December 2015.
The charity registration number is 1164731; its registered address is at 157a High Street, Hanham, Bristol BS15 3QY
About Hanham Baptist Church
Charitable Objective
The Charity is governed by a constitution which states that the purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Charity may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.
Risk Management
The Deacons, as Charity Trustees, are engaged in an on-going programme of risk assessment of all major strategic and operational risks, including Health and Safety issues and Safeguarding, in connection with the church buildings and the church activities. Where necessary external professional advice is sought.
During the year as a result of the Covid-19 pandemic some of the church’s activities had to be suspended, and additional precautions were introduced to safeguard both individuals and the premises.
Organisational Structure
In accordance with the Constitution, the members appoint Deacons who serve as Charity Trustees. This includes the Minister, a young people’s worker, and traditionally a Church Secretary and Treasurer, but continue to review these roles to enable a more team-based approach. These people are collectively known as the Diaconate and are responsible for the day-to-day management and oversight of the Church's operations, together with the financial and legal aspects of the Charity. Except for the Minister, all Charity Trustees are normally elected for an initial period of up to three years, after which they are eligible for reelection.
Members of the Church are accepted in accordance with the constitution:
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accept the Beliefs of the Church;
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meet the Church’s qualification on Baptism;
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commit themselves to serving Christ within the Church and beyond;
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abide by the decisions of the Church Members’ Meeting;
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acknowledge their responsibilities as Church Members;
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The Church has a policy of open membership where, at the discretion of the Church Members' Meeting, a person may be accepted into full membership following public profession of their faith.
The Church continues to review its organisational structures, processes, and activities to deliver its objectives. We meet on a regular basis as elected leaders and as a gathering of committed members, to seek guidance and direction from God through prayer.
We continued working to ensure compliance by developing procedures and training in Safeguarding policies. The Church has policies and processes for safeguarding children and adults at risk. These policies are reviewed and reaffirmed annually at a Members' Meeting. The Church operates systems to ensure that all people working with children and adults at risk are vetted with the Disclosure and Barring Service.
Recognising the increasingly wide diversity of our work, the need to respond quickly to change, and the importance of sharing information and opportunities, we greatly value our gatherings or Church Meetings. These enhance our understanding of where God is leading us and help us to build a shared vision. These meetings have responsibility for the overall policy of the Church as well as considering routine matters. In addition, a Special Members' Meeting may be called for any of the purposes set out in the Constitution (Section 10.4).
All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the Charitable Objectives. All Charity Trustees are aware of the specific guidance issued by the Baptist Union and the Charity Commission and have confirmed that they will act in accordance with such information and directives.
Matters for consideration by the Church Meeting may be tabled by the Charity Trustees or by members. Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
The Charity Trustees meet monthly (except August) to receive reports, to act within agreed and delegated guidelines and to make recommendations to the membership. The Trustees have also met on separate occasions to spend time discussing specific issues.
Our aim is to show the love of Jesus Christ in word and deed and to bring people into a closer relationship with Him as living Lord.
Central to the work and witness of the Church is the provision of regular public services of Christian worship. These services usually take place each Sunday at 10.30am, subject to change as notified. A communion service is included on two Sundays each month, one held on the morning and a reflective service usually on the first Sunday evening. Refreshments/opportunity to socialise and provide pastoral support follows each service. We are grateful to be able to host a Spanish speaking church that was meeting in the New Hall on Sundays from 12:00.
There is a programme for children during the morning services, seeking to be a friendly and welcoming community open to all. The Church runs a series of house groups that meet on a regular basis. These groups are spread geographically across the area and those attending come from a wide age range. A variety of teaching materials are used. These groups also provide pastoral care and other support to those who attend.
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Other social events - some for the whole fellowship, others specific to men and/or women - are organised throughout the year with additional opportunities during the summer and at Christmas.
The Church does not measure the success of its programmes simply in numbers, including financial data, but also in less tangible areas like fellowship and encouragement. We are blessed with people attending the church from differing ethnic backgrounds, making the church a vibrant community representing a wide range of ages, Christian experience and cultural identities and backgrounds.
Our desire is to be a church with a shared sense of God leading us to serve Him and the communities we live, work, and enjoy our recreation in. Our goal is that in knowing Christ better, we can make Him known to others. In an ever-changing world our Deacons/Trustees recognise that Church life needs to adapt to current circumstances.
Related Parties
The Church is affiliated to the Baptist Union of Great Britain and the West of England Baptist Association both of which are registered charities. The Church receives no grant funding from either of these bodies. The Church pays an annual subscription to BUGB based upon its membership numbers and donates to BUGB (Home Mission Fund) for the Baptist family in the UK – (see Note 4 Page 15).
Pension Provision
The Church is an employer participating in a pension scheme known as the Baptist Pension Scheme (“the Scheme”). The Scheme is a separate legal entity which is administered by the Pension Trustee (Baptist Pension Trust Limited). Details of the scheme are included at the end of the notes to the accounts.
In January 2017, the church opened a qualifying workplace pension scheme (Employers Pension Scheme Reference Smart2358378) for those members of staff who were not eligible for the Baptist Pension Scheme. Details of the scheme are included at the end of the notes to the accounts. The scheme was closed on 31 December 2022 as a result of no eligible employees.
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Charity Trustees
Minister and Chair of Trustees Revd Peter Cook Deacons Robert English (resigned June 2022) Terry Hooper (Retired June 2022) Graham Hunter (resigned April 2022) Anne Knight David Miller (re-elected June 2022) Carol Nesbitt (re-elected June 2022 resigned December 2022) Anne Pollard (retired June 2022) Judith Shore (resigned December 2022) Judith Bampfylde (elected June 2022)
Finance Team Terry Hooper, David Miller, Geoffrey Starling
Principal Advisors
Bankers
NatWest Bank plc, PO Box 304, 60 Regent Street, Kingswood, Bristol, BS15 0DY Baptist Union Corporation, Baptist House, 129 Broadway, Didcot, OX11 8RT
Solicitors
Clarke Willmott, Blackbrook gate, Blackwood Park Avenue, Taunton TA1 2PG
Independent Examiner
Mr M. A. Broad, MBE, 5 Sunnymead, Keynsham, Bristol BS31 1JD
Custodian Trustees
The West of England Baptist Trust Company Limited, Little Stoke Baptist Church, Kingsway, Little Stoke, Bristol BS34 6JW are the holding trustees of the following properties
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Church and Hall at High Street, Hanham, BS15 3QY
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Manse at 56 Pearsall Road, Longwell Green, Bristol BS30 9BG
These properties are shown in the Accounts at the current insured values, as no professional valuation has been carried out recently.
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Our Activities
Objectives
In considering the objectives and planning the activities for the year, the Trustees have followed the guidance issued by the Charity Commission on public benefit. In order to achieve the principal object, which is set out above, the Church provides a variety of activities, both to its membership and to the wider community. The aim is to show the love of Jesus Christ in word and deed and to bring people into a closer relationship with Him as living Lord.
Church Life
The last year we continued to explore what it means to be a local Baptist Church in the light of the post-Covid world, which it seems is very different, both inside and outside of the church.
Changing life situations
It has been a year of great challenge and great opportunity. Over the last three years many people have moved houses, and now as life comes back to a more “normal” situation that is reflecting on their church attendance. We were sad to lose some families who have moved to Keynsham. They were really important in our work, and key in our resourcing of church life, because of their skills, commitment, and the impact their families made on the life of the church. Because of those changes, we lost three deacons, and a large part of our work with young people, so these changes are having to be addressed.
On the other hand, people have moved into the area, giving us new opportunities. There are a number of older people who have moved to be nearer families or in more suitable accommodation, and we rejoice in new, mature Christians, who are already a real resource in church life. We are also being blessed with several people who have left Hong-Kong because of the situation there. We need to consider how we can be supportive of them in our life together.
Sadly, none of us is any younger and this is also something that we are having to factor into our planning. This is especially true as we being to think about how the church will engage with the retirement of Peter in a couple of years.
Work with children
One of the greatest challenges of the last year were key church families with children moving away. This combined with losing contact with many of the children we were working with outside of the church for two years because of the pandemic restrictions, we were left with very low numbers in many of our groups.
In the autumn, Tom English, who has been our youth worker for almost decade stood down from his role. Tom has done brilliant work with the young people in the church, including heading up some of the most amazing, and ambitious, holiday clubs we have ever seen. We want to express our great thanks to him, and his family. We will really miss their part in church life.
Tots at Ten has attracted good numbers this year, for which we are grateful, but they have been affected by the challenge of key leaders leaving. What has been left behind is a group of highly skilled and motivated workers who are now having to discover their own wings as they take on new roles in the group. We also are encouraged by the growth of the spin-off Child Minders support group. We have been encouraged by the steady building of numbers
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in our Girls Brigade work, where a good core of younger girls is building. We are also very pleased to have a Brownie pack using our church hall. We also need to be prayerful as we lack any work with boys of a similar age. Although we are operating with much smaller numbers than we did in the past, there are real opportunities with the number of children that pass through our building each week that we need to creatively make the most of.
Work with older people
KOB (Knocking on a Bit) has continued to flourish. It has a slightly different format with less ambitious lunches, and meeting fortnightly., This is really appreciated by those who attend. Tea and Memories has continued thanks to the support of Anne-Louise Crithchlow from Abbeyfields and the use of their fantastic video library. Numbers attending are holding up well with new people regularly coming in.
Short Mat Bowls, continues to provide a good meeting place for people who may be older, but are very highly skilled in their playing of the game.
Mission
We have continued to work with the other churches in Hanham (though many are going through a tough time). It was good to be able to take part in the Good Friday. Walk of Witness again, along with the World Day of Prayer. We also took a leading role in the communities’ act of remembrance, on Remembrance Sunday and played a key role in the setting up of local “warm spaces” during the energy crisis.
We are strengthening our links with the Baptist Missionary Society, and have had speakers from other organisations, such as Missionary Aviation Fellowship, and Tear Fund. We took part in Tear Fund’s “Big Quiz” again which was greatly enjoyed and sacrificially supported several calls for aid, mostly via Tear Fund.
We are also increasingly thinking about our environmental responsibilities, lobbying politicians on these issues, and practically taking part in initiatives such as litter-picks and regreening our church yard. The local foodbank was well supported through the year. Once again there was great support for the Operation Christmas Child shoebox appeal with our boxes being sent into Asia.
Sadly, this year also saw the Russian invasion of Ukraine. It was good to be able to have a link with a church in the middle of Ukraine, who have sent us daily reports of their outreach to support displaced people.
Supporting wider community
One of the great joys of the last year has been our flourishing relationship with the Spanish speaking Church, who meet in our hall on Sunday afternoons. They are very different to us, but through shared lunches and barbecues, a real love between us is being built. It was wonderful to see non-Spanish speaking people in deep “conversation” with non-English speaking people – We have been really blessed by them.
We continue to host the weekly Breast-Feeding Support Group, and Slimming World regularly use our hall. It was good to be able to work for a while with an AgeUK day centre in the New Halll, but unfortunately that didn’t work out.
Our Pastor continued to regularly contribute to the Thought for the Day slot on Radio Bristol. The demise of this slot due to schedule changes was really sad. Other opportunities have arisen though, and our Pastor had the opportunity to speak on Radio 4 and Radio 2, which raised the profile of the church.
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Spiritual Growth
God is taking us on a new journey into who He is and our relationship with Him. This is seen in all aspects of church life as people have dared to take new steps of faith, but maybe has been best seen in the deepening of relationships in our small groups, who have tackled some complex areas of our faith in the last year and gained a new appreciation of who we are, together, in him.
Revaluating opportunities
As we face the new year, we do face real challenges. We are working with reduced numbers of experienced workers. We have to discover new God-given skills and resources as we continue into the future.
We have few children but are committed to working with children. We need to think about ways in which we can make the most of the large numbers of them and families that pass through the church each week.
Our work with older people is inspiring and needs to be consolidated as we face a world of loneliness, and fear.
We look towards an unknown future, filled with doubts, but also great opportunities. Looking back, we can see that God has never let us down, and constantly surprised us. New opportunities present themselves, and new skills are discovered. Both trepidation and excitement fill us as we look to moving onwards with God.
Financial Review
The church’s Finance team are responsible for managing the income given by members of the congregation and visitors through weekly and monthly donations, which are used to fund the day to day running of the church and the payment of its staff, and reporting to the Trustees.
Freewill donations together with the many regular standing orders, excluding gift aid tax recovery, amounted to £54,333 a decrease of £661 on the 2021 total of £54,994, but we were grateful too for a number of other donations amounting to £1,239 (2021 £14,862) received during the year which enabled a small surplus for the year to be achieved. During the year we received a community grant from Sth Glos. Council of £1,650 (2021 £456), and with donations from church organisations and from new outside organisations the income from use of our premises this income increased to £10,062 (2021 £3,669). Total income from all sources including mission and legacy gifts, excluding organisations’ income of £4,866 (2021 £2,252), amounted to £102,849 (2021 £140,624). We gratefully acknowledge an anonymous donation of £16,500, which although undesignated, will be probably be used for a new project.
During the year expenditure on the general account amounted to £80,348 (2021 £73,676) which was well below projected levels, again mainly as a result of the closure of the church premises and activities through the pandemic lockdowns. Overall, after the transfers of £630 that were paid in 2022, there was a surplus on the general account of £872 which exceeded the original projections.
Additional Mission receipts for the year including the BMS Birthday Scheme and special appeals, amounted to £5,619 (2021 £2,719); £16,036 (2021 £6,548) was distributed to mission projects during the year, including designated giving of £7,000 (2021 £3,500) to Home Mission and Baptist World Mission from the General Fund.
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Unrestricted Funds
General Fund - working fund to meet general running expenses. General reserve – created as a result of an undesignated generous donation
Designated Funds
Legacy Reserve - holding fund for legacies pending final disbursement. Youth Work – Designated funds accrued specifically for youth activities Building Fund - holding fund towards potential refurbishments.
Restricted Funds
Mission Fund - the church receives and distributes money for other registered charities, including Baptist Union Home Mission, BMS World Mission, Tear Fund, Operation Agri and Kingswood Food Bank. Individual records are maintained for each charity to ensure that these amounts are kept separate from normal church funds.
KoB’s – Balance of a grant from the John Laing Trust towards providing activities and equipment for the older age group.
Willis Trust Fund - the fund was created following a bequest. Both the income from the invested capital together with the capital sum can only be used for young people to support them in training or voluntary work purposes. At the discretion of the deacons, single grants not exceeding £100 can be made per applicant.
Church Groups and Organisations Funds
Organisations associated with the church are listed with the details of money they have received and paid. Normally the monies for these organisations are held separately and controlled by them. All these funds are independently scrutinised and reported. A summary of all the money from these organisations is included in the Statement of Assets and Liabilities and in the notes to the accounts (see note 16).
Reserves Policy
The Trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“the free reserves”) held by the charity should be approximately 3 months of the projected resources expended (currently calculated as £80,600 for the year 2023) which equates to approximately £20,150 in the general fund. At this level, the Trustees feel that they would be able to continue the current activities of the church in the event of a considerable drop in donations.
The Trustees continue to monitor the reserves level regularly, and they are satisfied that they have sufficient reserves, at present, in the General Fund, based on anticipated and projected expenditure for its activities together with ongoing income projections, to enable the Church to function effectively in the coming year.
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Statement of Trustees’ Responsibilities
Charity law requires the trustees (deacons) to prepare financial statements that give a true and fair view of the state of affairs of the charity at the end of the financial year. In doing so the trustees are required to:
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i) Select suitable accounting policies and apply them consistently;
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ii) Make judgements and estimates that are reasonable and prudent;
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iii) State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and
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iv) Prepare the financial statements on the ongoing concern basis unless it is inappropriate to presume that the charity will continue in operation.
The Deacons are responsible as trustees for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enables them to ensure that financial statements comply with charity law. The Deacons are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signature and Declaration
I declare, in my capacity of charity trustee, that:
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➢ the trustees have approved the report above: and
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➢ have authorised me to sign it on their behalf.
Signed
P J Cook
Trustee
Dated 24 April 2023
10
Independent Examiner’s Report
I report on the accounts for the year ended 31 December 2022 which are set out on pages 12 to 19.
Respective responsibilities of trustees and examiner
The trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
Having satisfied ourselves that the charity is eligible for independent examination, it is our responsibility to:
examine the accounts under section 145(3)(a) of the Charities Act;
to follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, no opinion is given as to whether the accounts present a ‘true and fair view’, and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
- which gives me reasonable cause to believe that, in any material respect, the requirements:
to keep accounting records in accordance with section 130 of the Act; and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met, or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Malcolm A Broad MBE dated 25[th] July 2023
- 5 Sunnymead, Keynsham, Bristol BS31 1JD –
11
Accounts
Statement of Assets and Liabilities as at 31 December 2022
| MONETARY ASSETS Bank Accounts: Nat West Current account Baptist Union Corporation Other monetary assets: Cash in hand Held by Church Organisations TOTAL ASSETS LIABILITIES REPRESENTED BY: Unrestricted Funds General Fund Legacy Reserve (Designated) Designated Funds Church Organisations (Designated) Restricted Funds Mission Fund KoBs Willis Trust FIXED ASSETS (Insured Values) Church Buildings Fixtures and Fittings Manse TOTAL FIXED ASSETS |
£ 21,933 72,405 |
2022 Notes £ 94,338 - 980 17 95,318 - 95,318 |
2021 £ 17,804 63,842 |
|---|---|---|---|
| 81,646 | |||
| - | |||
| 902 | |||
| 82,548 - |
|||
| 82,548 | |||
| 34,097 38,065 21,056 980 17 94,198 59 14 109 952 15 95,318 2,562,102 125,126 445,288 3,132,516 |
33,225 41,665 1,803 902 |
||
| 77,595 3,510 491 952 |
|||
| 82,548 | |||
| 2,877,000 140,000 379,615 |
|||
| 3,396,615 |
12
Statement of Financial Activities - Summary
For the period 01 January to 31 December 2022
| Statement of Financial Activities- Summary | Statement of Financial Activities- Summary | Statement of Financial Activities- Summary | Statement of Financial Activities- Summary | Statement of Financial Activities- Summary | Statement of Financial Activities- Summary |
|---|---|---|---|---|---|
| For the period 01 January to 31 December 2022 | |||||
| Unrestricted Funds |
Designated Funds |
Restricted Funds |
Total Funds Prior Year Total Funds |
||
| £ | £ | £ | £ £ |
||
| Total Income | 80,590 | 21,506 | 5,619 | 107,715 142,876 |
|
| Total Expenditure | 80,348 | 5,176 | 9,422 | 94,946 88,841 |
|
| Net Income/Expenditure |
242 | 16,330 | (3,803) | 12,769 54,035 |
|
| Transfers | 630 | (600) | (30) | - - |
|
| Net movement in Funds |
872 | 15,730 | (3,833) | 12,769 54,035 |
|
| Total Funds Brought forward |
33,225 | 44,371 | 4,953 | 82,549 28,513 |
|
| Total Funds Carried forward |
34,097 | 60,101 | 1,120 | 95,318 82,548 |
|
| Funds | |||||
| General Fund | 34,097 | 34,097 33,225 |
|||
| General Reserve | 16,500 | 16,500 |
- |
||
| Building Fund | 3,000 |
3,000 - |
|||
| KoB’s | 34 |
109 | 143 |
616 | |
| Legacy Reserve | 38,065 | 38,065 41,665 |
|||
| Short Mat Bowls | 562 |
562 |
488 |
||
| ToT’s | 384 | 384 289 |
|||
| Youth Organisations | 1,556 | 1,556 | 1,803 | ||
| Mission Fund | 59 | 59 3,510 |
|||
| Willis Trust | 952 | 952 | 952 |
||
| 34,097 | 60,101 | 1,120 | 95,318 82,548 |
||
13
Receipts and Payments for Year ended 31 December 2022
| GENERAL FUND | GENERAL FUND | GENERAL FUND | 2022 | 2022 | Notes | 2021 | 2021 |
|---|---|---|---|---|---|---|---|
| Receipts | |||||||
| Offerings General |
19,050 | 15,764 | |||||
| Gift Aided donations | 35,283 | 54,333 | 39,230 | 54,994 | |||
| Gift Aid Tax reclaimed | 11,716 | 11,050 | |||||
| Donations and legacies | 1,239 | 14,862 | |||||
| Use of premises | 10,062 | 3,669 | |||||
| Investment income | 1,063 | 115 | |||||
| Other Receipts | 2,177 | 2 | 3,215 | ||||
| 80,590 | 87,905 | ||||||
| Payments | |||||||
| Ministry | 48,021 | 3 | 52,319 | ||||
| Mission | 7,218 | 4 | 3,751 | ||||
| Administration | 4,938 | 5 | 4,222 | ||||
| Church Premises | 16,347 | 6 | 9,547 | ||||
| Manse | 3,824 | 80,348 | 7 | 3,837 | 73,676 | ||
| Surplus (deficit) for the year | 242 | 14,229 | |||||
| Transfer | 630 | (3,500) | |||||
| Balance brought forward | 33,225 | 22,496 | |||||
| Balance carried forward | 34,097 | 33,225 | |||||
14
Notes to the Accounts - Year ended 31 December 2022
| 1 | Basis of Accounts | Basis of Accounts | Basis of Accounts | Basis of Accounts | |
|---|---|---|---|---|---|
| These accounts have been prepared on a Receipts & Payments basis and accord with Section 133 of the Charities Act 2011. |
|||||
| UNRESTRICTED GENERAL FUND | |||||
| 2 | Other Receipts | 2022 | 2021 | ||
| Grants | 1,650 | 2,825 | |||
| Use of Photocopier | - | 16 | |||
| SundryIncome(incl. refunds) | 527 | 374 | |||
| 2,177 | 3,215 | ||||
| 3 | Ministry | 2022 | 2021 | ||
| Ministerial Costs | |||||
| Stipend, pension & National Insurance See note 18 |
29,744 | 29,305 | |||
Pension deficiency contribution See note 18 |
2,342 | 3,949 | |||
| Fees & Expenses | 1,311 | 1,292 | |||
| Youth Worker | |||||
| Salary, pension & National Insurance See note 19 |
13,321 | 16,861 | |||
Fees and expenses |
42 | - | |||
| Visiting preachers | 369 | 274 | |||
| Special Church services & Study Groups | 291 | 359 | |||
Payroll services |
601 | 279 | |||
| 48,021 | 52,319 | ||||
| 4 | Mission | 2022 | 2021 | ||
| BU Home Mission | 3,500 | 1,750 | |||
| BMS World Mission | 3,500 | 1,750 | |||
| Kids on Sunday | 126 | 251 | |||
| HBC Youth Work | 92 | - | |||
| 7,218 | 3,751 | ||||
| 5 | Administration | 2022 | 2021 | ||
| Printing and Stationery | 617 | 281 | |||
| Photocopier rental | 859 | 1,145 | |||
| Publicity including website | - | 822 | |||
| Subscriptions and licences | 1,535 | 1,714 | |||
| Information Technology | 734 | 143 | |||
| Church Refreshments | 461 | - | |||
| Special events | 530 | - | |||
| Sundry expenses | 202 | 117 | |||
| 4,938 | 4,222 |
15
| 6 | 6 | Premises | 2022 | 2021 | |
|---|---|---|---|---|---|
| Heating | 1,935 | 1,796 | |||
| Lighting | 1,869 | 1,325 | |||
| Cleaning | 3,191 | 490 | |||
| Water rates | 382 | 246 | |||
| Maintenance and repairs | 2,435 | 1,788 | |||
| Church Broadband | 395 | 280 | |||
| Equipment | 2,680 | 587 | |||
| Insurance | 3,410 | 3,035 | |||
| 16,347 | 9,547 | ||||
| 7 | Housing Costs | 2022 | 2021 | ||
| Council Tax and Water rates | 2,496 | 2,514 | |||
| Manse Telephone | 716 | 772 | |||
| Repairs and general expenses | 63 | 83 | |||
| Insurance | 549 | 468 | |||
| 3,824 | 3,837 | ||||
| DESIGNATED FUNDS | |||||
| 8 | Legacy Reserve Fund | 2022 | 2021 | ||
| Receipts | |||||
| Legacies | - | 50,000 | |||
| Payments | - | - | |||
| Surplus (deficit) for the year | - | 50,000 | |||
| Transfers | (3,600) | (9,335) | |||
| Balance brought forward | 41,665 | 1,000 | |||
| Balance carried forward | 38,065 | 41,665 | |||
| 9 | Youth Work | 2022 | 2021 | ||
| Receipts | |||||
| Income from Activities | - | - | |||
| Other Income | 140 | - | |||
| 140 | - | ||||
| Payments | |||||
| Activities | 247 | 71 | |||
| Otherexpenditure | 140 | - | |||
| 387 | 71 | ||||
| Surplus (deficit) for the year | (247) | (71) | |||
| Transfer | - | ||||
| Balance brought forward | 1803 | 1,874 | |||
| Balance carried forward | 1,556 | 1,803 | |||
| 10 | Organisations(see note 16) | 980 | 902 |
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| 11 | 11 | Building Fund | 2022 | 2021 | |
|---|---|---|---|---|---|
| Transfer from Legacy Fund | 3,000 | 9,335 | |||
| Payments | - | 9,935 | |||
| Surplus (deficit) for the year | 3,000 | (600) | |||
| Balance Brought forward | 600 | 600 | |||
| Balance carried forward | 3,600 | 600 | |||
| 12 | General Reserve | 2022 | 2021 | ||
| Donation | 16,500 | - | |||
| Payments | - | ||||
| Surplus (deficit) for the year | 16,500 | - | |||
| Balance Brought forward | - | - | |||
| Balance carried forward | 16,500 | - | |||
| RESTRICTED FUNDS | |||||
| 13 | **KoB’s ** | 2022 | 2021 | ||
| Grant | - | - | |||
| Payments | 63 | ||||
| Surplus (deficit) for the year | (63) | ||||
| Transfer | - | ||||
| Balance Brought forward | 554 | ||||
| Balance carried forward | 491 | ||||
| Restricted Funds | |||||
| 14 | Mission Fund | 2022 | 2021 | ||
| Receipts | |||||
| Donations and offerings 2,319 |
2,719 | ||||
| Special Appeals 3,300 |
5,619 |
- |
2,719 |
||
| Payments | |||||
| Disbursements (See note 16) 9036 |
2,797 | ||||
| Bank charges 34 |
9,070 |
||||
| Surplus (deficit) for the year | (3,451) | (78) | |||
| Transfer from General Fund | - | 3,500 | |||
| Balance brought forward | 3,510 | 88 | |||
| Balance carried forward | 59 | 3,510 | |||
| The transfer from the general fund related to allocated giving to Home Mission and BMS World Mission for the year which were not paid until 2022. |
|||||
| 15 | Willis Trust | 2022 2021 |
|||
| Receipts | |||||
| Interest | - - |
||||
| Surplus (deficit) for the year | - - |
||||
| Balance brought forward | 952 952 |
||||
| Balance carried forward | 952 952 |
||||
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| 16 | Giving to Mission | 2022 | 2021 | |
|---|---|---|---|---|
| General Fund Giving (note 4) | 7,000 | 3,751 | ||
| Home Mission & BMS (2021 ) | 3,500 | - |
||
| Harvest appeal Operation Agri | - | 1,320 |
||
| BMS Birthday scheme (see note below) | 619 | 730 |
||
| Samaritan Purse (Shoebox ) | 200 | 200 |
||
| Tear Fund Big Quiz | 302 | 316 |
||
| Ukraine Appeal | 2,940 | - |
||
| Tear Fund | - | 131 |
||
| Kingswood Food Bank | 275 | 100 |
||
| 9,036 | 2,797 | |||
| Total Mission Giving | 16,036 | 6,548 | ||
| NOTE: During the year, including gifts of £240 | paid direct to BMS, a total of £ 859 | (2021 | ||
| £790) was given to the BMS Birthday Scheme. |
CHURCH GROUPS AND ORGANISATION ACCOUNTS 17 AS AT 31 DECEMBER 2022
| Opening | Opening | Receipts | Payments | Payments | Closing | |
|---|---|---|---|---|---|---|
| balances | balances | |||||
| KoB’s 616* |
1,181 | 1,654 |
143* | |||
| Tots at Ten 289 |
3,395 | 3,300 |
384 | |||
| Short Mat Bowls 2021/2022 488 |
290 | 216 |
562 | |||
| TOTALS 1,393* |
4,866 | 5,170 |
1,089 | |||
| Less funds held by church 491 |
- | 352 |
109 | |||
| 902 | 980 | |||||
| Total Organisation | ||||||
| The books and accounting records of the associated | Groups and Organisations | listed above | ||||
| relating to the last 12 months of their financial year and have been | independently verified | |||||
| and are included in the accounts for information. | ||||||
| *£109 (2021 £491) is held in the Church’s bank account for KoB’s | which is the balance from | |||||
| a grant received in 2019. (See note13). The balance | for Organisation funds held | in their own | ||||
| accounts is £980 (2021 £902). | ||||||
| The Girls Brigade Company holds funds for its use, but should the | company close, these | |||||
| funds will be transferred to the national governing body and are therefore not included in the | ||||||
| organisational accounts. |
Pension Schemes
18. The Baptist Pension Scheme
The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers. The Scheme, previously known as the
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Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan. A formal valuation of the DB Plan as at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%).
The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2022. On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just are now providing financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022.
19.
Workplace Pensions
In January 2017, the church opened a qualifying workplace pension scheme (Employers Pension Scheme Reference Smart2358378) for those members of staff who were not eligible for the Baptist Pension Scheme. The scheme is managed by Smart Pension (Autoenrolment.co.uk) and the pension fund invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The church has no liability beyond making its contributions and paying across the deductions for the employee’s contributions. The Pension Regulator sets the minimum contribution level for both the employee and employer based on qualifying earnings. The church’s contribution will not normally exceed the level of that made to members of the Baptist Pension Scheme. The only member of staff eligible for this pension scheme resigned at 31 December 2022, and the scheme was closed In January 2023.
20 . Overall pension costs to the church from the two pension schemes are: -
| 2022 | 2021 | |
|---|---|---|
| Baptist Pension Scheme | 8,279 | 7,184 |
Workplace Pension |
1,211 | 1,533 |
| Total Pension Costs | 9,490 | 8,717 |
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