2023-12-31-accounts - Hanham Baptist Church

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Sunday Lunch with the Spanish Church.

Annual report & Financial statement 2023

Community Litter Picking

Hanham Baptist Church

About Hanham Baptist Church ..............................................................................................2 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 Church Life .........................................................................................................................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 .............................................................................................................8 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 2023 .......................................... 12 Statement of Financial Activities - Summary .................................................................... 13 Receipts and Payments for Year ended 31 December 2023 ........................................... 14 Notes to the Accounts - Year ended 31 December 2023 ................................................. 15 Pension Schemes ............................................................................................................ 18

Hanham Baptist Church

Annual Report 2023

The Charity Trustees present their Annual Report and Financial Statement for 2023. 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.

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:

accept the Beliefs of the Church;
meet the Church’s qualification on Baptism;
commit themselves to serving Christ within the Church and beyond;
abide by the decisions of the Church Members’ Meeting;
acknowledge their responsibilities as Church Members;

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.

Hanham Baptist Church

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.

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.

Hanham Baptist Church

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 January 2023 as a result of no eligible employees.

Hanham Baptist Church

Charity Trustees

Minister and Chair of Trustees Revd Peter Cook Deacons Anne Knight (re-elected May 2023) David Miller (re-elected June 2023) Jacqueline Williams (appointed May2023) Judy Bampfylde (elected June 2022) Nick Papuca (appointed May2023)

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

Church and Hall at High Street, Hanham, BS15 3QY
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.

Hanham Baptist Church

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

In the last year we have continued to try to understand what the nature of our calling as a church looks like. As is common to all churches, changing social patterns in the post-Covid world have continue to impact the way in which the church functions.

Changing life situations

There has been more stability in the congregation this year, with far fewer moving away, although changing work and family commitments, and the prohibitive cost of housing in Hanham still continue to have an impact on church life. It has been good to see a steady number of people seeking out the church, and we have been blessed with a number of those staying with us, including people from a number of different ethnic and social background. It is encouraging that a number of those who attend other church activities have started to attend worship on a Sunday too.

Our engagement with our local community is important to us, and it is good to see more use made of our buildings by those around us. With those opportunities also comes dilemmas, as we have to balance the direct and indirect life of the church.

We have been blessed with two new Deacons, Jackie Williams, and Nick Papuca, who have brough many gifts and insights to our leadership team. It is good to have these new Deacons join us, but we will need even more people involved in leadership as we move into a new stage of church life.

God is bringing many talented older people into the church, and we are grateful for their many gifts, but there will be a challenge as we will have to look to older people to accept roles in church life to keep things functioning.

Work with children

With the loss of key families last year (who moved away from the area) and the stepping down of our youth worker, our work with church children and families has struggled. It is hard not to feel sad when we look at the small number of children who go out to Sunday School on a Sunday morning. We are incredibly grateful to Margaret Cook and Denise Nixon, as they hold that work together, rarely knowing from week to week, how many children they will have, and what ages they will be. Their ability to adjust the material they have prepared at the last minute is amazing. But that does not mean that we are not in contact with children and their families.

On a Wednesday morning Tots at Ten continues to thrive and it is a brave person who dares to traverse the main church area, across the field of children and toys. It has been encouraging to see the Tots at Ten team develop with several of them taking seriously a ministry of talking to parents and carers, which is really rewarding.

We have also begun to hold occasional “Fun Mornings” which are a mixture of crafts, Bible teaching, followed by lunch. These are targeted via the Tots at Ten families and have

Hanham Baptist Church

proved a popular way of building links with those families, as well as introducing them to other church groups.

Girls Brigade has found a new impetus, with children from church families and their friends swelling numbers. We continue to seek ways of linking Girls Brigade with wider church activities, but this has not been easy.

We also now have Brownie Unit using the Church Hall, and we are looking at ways of reaching out to them as well.

The work amongst younger people is an essential part of the life of our church and we are looking for new ways of reaching out to them in the name of Jesus.

Work with older people

KOB (Knocking on a Bit) has continued to flourish and is proving an effective way to reach out to seniors in the community and to ingrate them into the wider worship life of the church. We are grateful to all those who give their time, in so many ways to make this happen. Tea and Memories has continued thanks to the work of Anne-Louise Crithchlow from Abbeyfields and the use of their fantastic video library. Numbers attending have steadily increased, with people from both church and community helping and enjoying these times together.

Short Mat Bowls continues to provide a good meeting place for a number of people. Their skill at the game is quite impressive!

Mission

We have continued to work with the other churches in Hanham. Many of them continue to go through a tough time, and we are seeking way that we can support them. It was good to be able to take part in the Good Friday Walk of Witness again this year. Church members well supported the World Day of Prayer, and we thank Marilyn Mathias for her work in organising this.

We took a leading role in the communities’ act of remembrance, on Remembrance Sunday. Peter is concerned about how this will continue when he retires and is seeking other church leaders to take a coordinating role which will keep the churches central in this important part of community life.

We continue our links with the Baptist Missionary Society, which we are seeking to build upon. We had speakers from other organisations, including Simon Guillebaud, who told us about his work in Barundi. We again took part in Tear Fund’s “Big Quiz”, and once again there was great support for the Operation Christmas Child shoebox appeal with our boxes sent into Asia.

We are 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. Through the year the local foodbank was well supported with regular journeys to take donated food to the foodbank in Kingswood .

We continued to pray for the situation in Ukraine, with daily prayer reports from David Bute working with Kreativity in Cherkassy. A number of us met with him when he visited the UK.

Supporting wider community

We continue enjoying our relationship with the Spanish speaking Church, who meet in our hall on Sunday afternoons. They are quite different to us, but a real love between the congregations was seen during shared lunches and barbecues. We were also grateful for the Spanish church being willing to be an agent for one of our number polishing their Spanish prior to moving to Ecuador. They are wonderful people, and we praise God for them.

Hanham Baptist Church

The church continues to host the weekly Breast-Feeding Support Group, Slimming World (who our Pastor is especially grateful to), Silver Swans 50+ ballet group, and the Brownie unit mentioned before. We head up a monthly community litter-pick and community collections for the local Food Bank.

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

The church continues to face challenges, as we seek God’s will for the future. We look towards an unknown future, filled with difficulties, but also great opportunities, and a God who is awesome and loves us. .

The church is now beginning to move into a new stage of its life, as we begin to focus on what our life will be like after our minister of twenty years retires in 2025. This will inevitably be a tough time, but also an exciting time as we look for God to open the next chapter of the Hanham Baptist Church story – a story that stretches back over three and a half centuries. God has faithfully led us in the past and he will lead us into our new future too.

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 £55,743, an increase of £1,410 on the 2022 total of £54,333, which enabled a small surplus for the year to be achieved.

During the year we received a community grant from Sth Glos. Council of £200 (2022 £1,650), and with donations from church organisations and from new outside organisations the income from use of our premises was £8,339 (2022 £10,062). Total income from all sources including mission and legacy gifts, excluding organisations’ income of £4,882 (2022 £4,866), amounted to £85,428 (2022 £102,849). We gratefully acknowledge several legacies amounting to £5,000, which although undesignated, have been used towards the purchase of a new communion table and the re-laying of the Hall patio. A new Church Notice Board was bought from Robin Argile’s legacy in memory of his daughter Celia as per his wish.

During the year expenditure on the general account amounted to £71,889 (2022 £80,348), resulting in a surplus of £671 after the transfer of £4,500 to the Building Fund.

Additional Mission receipts for the year including the BMS Birthday Scheme and special appeals, amounted to £3,368 (2022 £5,619); £9,643 (2022 £16,036) was distributed to mission projects during the year, including designated giving of £7,000 (2022 £7,000) to Home Mission and Baptist World Mission from the General Fund.

Unrestricted Funds

General Fund - working fund to meet general running expenses. General reserve – created as a result of an undesignated generous donation

Hanham Baptist Church

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, Shoebox and Kreativity (Ukraine). 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 17).

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 £82,100 for the year 2024) which equates to approximately £ 20,500 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.

Legacies

Legacies are accounted for when grant of probate has been received, the amount of the legacy can be reliably quantified, and the conditions of the legacy are within the control of the church. The church has been notified by solicitors that it is a recipient under the will of our late member Anne Pollard, but probate has not been completed.

Hanham Baptist Church

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:

i) Select suitable accounting policies and apply them consistently;
ii) Make judgements and estimates that are reasonable and prudent;
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
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:

➢ the trustees have approved the report above: and
➢ have authorised me to sign it on their behalf.

Signed

P J Cook

Trustee

Dated 4 March 2024

Hanham Baptist Church

Independent Examiner’s Report

I report on the accounts for the year ended 31 December 2023 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 24[th] May 2024

5 Sunnymead, Keynsham, Bristol BS31 1JD –

Hanham Baptist Church

Accounts

Statement of Assets and Liabilities as at 31 December 2023

£ 13,758 34,558 20,271 20,000	2023 Notes £ 88,587 - 1,067 17 89,654 - 89,654	2022 £ 21,933 72,405
		94,338

		-
1,067		980
		95,318 -
		95,318
	34,768 26,752 25,271 1,067 17 87,858 784 14 60 952 15 89,654 2,685,079 131,132 483,588 3,299,799	34,097 38,065 21,056 980
		94,198 59 109 952
		95,318
		2,562,102 125,126 445,288
		3,132,516

Hanham Baptist Church

- Statement of Financial Activities Summary

For the period 01 January to 31 December 2023

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 2023*
	Unrestricted Funds	Designated Funds	Restricted Funds	Total Funds Prior Year Total Funds
	£	£	£	£ £
*Total Income*	77,060	9,882	3,368	90,310 107,715

*Total Expenditure*	71,889	21,393	2,692	95,974 94,946

*Net* *Income/Expenditure*	5,171	(11,511)	676	(5,664) 12,769

*Transfers*	(4,500)	4,500	-	- -

*Net movement in* *Funds*	671	(7,011)	676	(5,664) 12,769

*Total Funds Brought* *forward*	34,097	60,101	1,120	95,318 82,549

*Total Funds Carried* *forward*	34,768	53,090	1,796	89,654 95,318




*Funds*
General Fund	34,768			34,768 34,097
General Reserve		16,500		16,500	16,500
Building Fund		7,500		7,500 3,000
KoB’s		62	60	122	143
Legacy Reserve		26,752		26,752 38,065
Short Mat Bowls		522		522	562
ToT’s		483		483 384
Youth Organisations		1,271		1,271	1,556
Mission Fund			784	784 59
Willis Trust			952	952	952
	34,768	53,090	1,796	89,654 95,318

Hanham Baptist Church

Receipts and Payments for Year ended 31 December 2023


*GENERAL FUND*		2023		Notes	2022
	Receipts
	Offerings General	21,647			19,050
	Gift Aided donations	34,096	55,743		35,283	54,333
	Gift Aid Tax reclaimed		9,651			11,716
	Donations and legacies		-			1,239
	Use of premises		8,339			10,062
	Investment income		2,424			1,063
	Other Receipts		903	2		2,177
			77,060			80,590
	Payments
	Ministry	34,686		3	48,021
	Mission	7,047		4	7,218
	Administration	5,080		5	4,938
	Church Premises	20,728		6	16,347
	Manse	4,348		7	3,824
			71,889			80,348

	Surplus (deficit) for the year		5,171			242
	Transfer		(4,500)			630
	Balance brought forward		34,097			33,225
	Balance carried forward		34,768			34,097

Hanham Baptist Church

Notes to the Accounts - Year ended 31 December 2023

1	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	2023	2022
	Grants	200	1,650
	Use of Photocopier	38	-
	SundryIncome(incl. refunds)	665	527
		903	2,177

3	Ministry	2023	2022
	Ministerial Costs *
	Stipend, pension & National Insurance See note 18	32,030	29,744
	Pension deficiency contribution See note 18	12	2,342
	Fees & Expenses	1,730	1,311

	Youth Worker
	Salary, pension & National Insurance See note 19	-	13,321
	Fees and expenses	-	42

	Visiting preachers	455	369
	Special Church services & Study Groups	141	291
	Payroll services	318	601
		34,686	48,021
	*The Minister acts as one of the church's trustees and receives remuneration
	benefits in respect of his services as Minister, including accommodation owned by the church.


4	Mission	2023	2022
	BU Home Mission	3,500	3,500
	BMS World Mission	3,500	3,500
	Kids on Sunday	47	126
	HBC Youth Work	-	92
		7,047	7,218

5	Administration	2023	2022
	Printing and Stationery	835	617
	Photocopier rental	937	859
	Publicity including website	173	-
	Subscriptions and licences	1,262	1,535
	Information Technology	698	734
	Church Refreshments	240	461
	Special events	536	530
	Sundryexpenses	399	202
		5,080	4,938

Hanham Baptist Church

6	Premises	2023	2022
	Heating 5,350		1,935
	Lighting 2,158	7,508	1,869
	Cleaning	3,179	3,191
	Water rates	417	382
	Maintenance and repairs	5,088	2,435
	Church Broadband	442	395
	Equipment	342	2,680
	Insurance	3,752	3,410
		20,728	16,347

7	Housing Costs	2023	2022
	Council Tax and Water rates	2,402	2,496
	Manse Telephone	713	716
	Repairs and general expenses	637	63
	Insurance	596	549
		4,348	3,824

	DESIGNATED FUNDS
8	Legacy Reserve Fund	2023	2022
	Receipts
	Legacies	5,000	-

	Payments	16,313	-
	Surplus (deficit) for the year	(11,313)	-
	Transfers	-	(3,600)
	Balance brought forward	38,065	41,665
	Balance carried forward	26,752	38,065

9	Youth Work	2023	2022
	Receipts
	Income from Activities	-	-
	Other Income	-	140
			140
	Payments
	Activities	285	247
	Otherexpenditure	-	140
		285	387
	Surplus (deficit) for the year	(285)	(247)
	Transfer	-	-
	Balance brought forward	1,556	1,803
	Balance carried forward	1,271	1,556

10	Organisations(see note 17)	1,067	980

Hanham Baptist Church

11	Building Fund	2023		2022
	Transfer from Legacy Fund	-		3,000
	Transfer from General Fund	4,500
	Payments	-		-
	Surplus (deficit) for the year	4,500		3,000
	Balance Brought forward	3,000		-
	Balance carried forward	7,500		3,000

12	General Reserve	2023		2022
	Donation	-		16,500
	Payments	-
	Surplus (deficit) for the year	-		16,500
	Balance Brought forward	16,500		-
	Balance carried forward	16,500		16,500
	RESTRICTED FUNDS
13	KoB’s	2023		2022
	Grant	-		-
	Payments	49		382
	Surplus (deficit) for the year	(49)		(382)
	Transfer			-
	Balance Brought forward	109		491
	Balance carried forward	60		109

	Restricted Funds
14	Mission Fund	2023		2022
	Receipts
	Donations and offerings 736		2,319
	Special Appeals 2,632	3,368	3,300	5,619
	Payments
	Disbursements (See note 16) 2,643		9,036
	Bank charges -	2,643	34	9,070
	Surplus (deficit) for the year	725		(3,451)
	Balance brought forward	59		3,510
	Balance carried forward	784		59

	The transfer from the general fund related to allocated giving to Home Mission and BMS World Mission for 2021 which were not paid until 2022.


15	Willis Trust	2023 2022
	Receipts
	Interest	- -
	Surplus (deficit) for the year	- -
	Balance brought forward	952 952
	Balance carried forward	952 952

Hanham Baptist Church

Giving to Mission		2023	2022
General Fund Giving (note 4)		7,000	7,000
BMS & home Mission o/s 2021		3,500
BMS Birthday scheme (see note below)	451	619
Samaritan Purse (Shoebox )	200	200
Tear Fund Big Quiz	250	302
Ukraine Appeal	-	4,140
Tear Fund Harvest appeal	780	-
Kingswood Food Bank	-	275
Tearfund Turkey/Syria Earthquake Appeal		2,643	9,036
Total Mission Giving		9,643	16,036
NOTE: During the year, including gifts paid direct to BMS, a total of £1,678 (2022			£859) was
given to the BMS Birthday Scheme.
The following outstanding amounts at the year-end were paid in January to Ukraine £460
and Living Water £180

CHURCH GROUPS AND ORGANISATION ACCOUNTS 17 AS AT 31 DECEMBER 2023

Opening	Receipts Payment	Receipts Payment	Closing
		s
balances			balances
KoB’s 143*	1,471	1,492	122
Tots at Ten 384	3,081	2,982	483
Short Mat Bowls 2022/2023 562	330	370	522
TOTALS 1,089*	4,882	4,844	1,127
Less funds held by church 109	-	-	(60)*
Total Organisation Funds 980	4,882	4,844	1,067
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.
*£60 (2022 £109) 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 £1,067 (2022 £980).
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. Pension Scheme Liabilities 2022/2023

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 Baptist

Hanham Baptist Church

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: -

	2023	2022

Baptist Pension Scheme	3,572	8,279
Workplace Pension	-	1,211
Total Pension Costs	3,572	9,490