West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **West Wickham & Shirley Baptist Church** 


**Annual Report and Accounts 2021** 

**(Charity Reg. No. 1166796)** 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

||Page|
|---|---|
|Legal and administrative information|3|
|Annual Report of the Trustees|5|
|Independent Examiner's report to the Trustees|13|
|Statement of financial activities|14|
|Balance sheet|15|
|Notes to the financial statements|16|



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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Legal and Administrative Information for the year ending 31[st] December 2021** 

## **Charity Name** 

West Wickham & Shirley Baptist Church 

## **Registered Address** 

Corner of Wickham Road & Monks Orchard Road, Croydon, CR0 8EH 

## **Charity registration number** 

1166796 

## **Governing document** : 

Church Constitution originally dated April 2016, revised March 2019. 

## **Objects of the Charity** 

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world. 

The Church has been inspired to embrace the vision to become like ‘ _**A City on a Hill**_ ’ in the context of Matthew’s Gospel, ch. 5 verse 14 and consequently adopted the following Mission Statement: " _Transforming lives and communities with the power of God’s love_ .‛ 

## **Trustees** 

The Trustees who served during the year or who were serving at the date of this report were: 

Rev Jonathan Hills (Chair, Senior Minister) Rev Sara Kennett (Minister) Mr Clifford Underhay (Secretary) Mr Paul Bradbury (Treasurer) Mr Philip Jenkins Mr. Neil Selby Mrs Janet Fagon (resigned 31[st] December 2021) Mr Okenna Nzelu 

## **Key Management Personnel** 

Those in charge of planning, directing, controlling, running and operating the church, including those members of staff who are the senior management personnel to whom the trustees have delegated significant authority or responsibility in the day-to-day running of the charity, are the Trustees, Ministry Leaders, Boys’ Brigade Captain, Girls’ Brigade Captain, and Youth & Children’s Worker. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Legal and Administrative Information for the year ending 31[st] December 2021** 

## **Bankers** 

Lloyds Bank, 137 North End, Croydon, CR0 1TN Teachers Building Society, Allenview House, Hanham Road, Wimborne, Dorset, BH21 1AG Baptist Union Corporation Ltd, Baptist House, 129 Broadway, Didcot, Oxon, OX11 8RT 

## **Independent Examiner** 

John Helm ACA, 17 Heathville Road, London N19 3AL 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Annual Report of the Trustees for the year ending 31[st] December 2021** 

The Trustees submit their annual report and the financial statements of West Wickham & Shirley Baptist Church (‚the Church‛) for the year ended 31 December 2021. The financial statements have been prepared in the format prescribed by the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP2015 (FRS102)) and the Financial Reporting Standard 102. The legal and administrative information set out earlier in this document forms part of this report. 

## **Covid-19 / Going Concern** 

The ongoing uncertainty arising from the Covid-19 pandemic continued to affect the church’s activities during 2021. 

Each year it is the Trustee’s responsibility to state whether or not the annual accounts have been drawn up on a going concern basis (see the accounting policy note on page 16). Going concern is the assumption that an entity, in this case the Church, has the resources (financial or otherwise) needed to continue operating for the foreseeable future and in particular, for at least 12 months from the date of approval by the Trustees of these annual accounts. If the going concern principle did not apply then the accounts would be drawn up on an insolvent basis. 

The Trustees continue to consider the impact of Covid-19 pandemic on its ministry. Although the hiring of the church halls has not yet returned to its pre-2020 levels, it is expected to return to a normal level towards the end of 2022. The impact of the pandemic and the subsequent cost-ofliving crisis on the finances of our church family members, whose giving provides the bulk of our financial support, remains unclear but a significant reduction in support is not thought to be likely. 

Against this background, the Trustees have reviewed its financial forecast for 2022. This review indicates that it may incur an increased deficit in 2022 but that its cash reserves are more than adequate to absorb that deficit. Accordingly, it has concluded that it is appropriate to prepare the 2021 Accounts on a going-concern basis and that it is not necessary to make any adjustment to these accounts as a result of the current situation.   The Trustees will continue to keep both the short-term and longer-term impact under review, ensuring that the financial situation of the church is reviewed on a monthly basis, and is coupled with a robust budgeting process. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Annual Report of the Trustees for the year ending 31[st] December 2021** 

## **1. Structure, Governance & Management** 

Trustees are responsible for the day-to-day management of the Church’s business in accordance with the Church’s objects. Trustees are elected by the Church members’ meeting. Trustees will normally serve a term of office of three years but can be re-elected at the end of their first and any subsequent terms. 

Trustees usually meet 10 times per year to discuss a full range of matters relating to finance, fabric of the buildings, general administration, the implementation of the church constitution and responsibility for the keeping of the church membership roll. 

The financial aspects of the church are the responsibility of the Trustees, but they are managed on a day-to-day basis by the Treasurer, the Finance Group (who are responsible for reviewing the finances and suggesting matters of policy to the trustees), the Offering Counting Team and the Treasurers for the auxiliary departments (e.g. Boys’ Brigade, Girls’ Brigade). 

None of the Church’s Trustees, with the exception of the Ministers, receive remuneration. 

The induction process for any church member newly-appointed as a Trustee comprises an initial meeting with the Minister and receipt of copies of: 

- the Church Constitution 

- the most recent financial statements 

- the Charity Commission’s guidance ‘The Essential Trustee’ 

- the Baptist Union Guideline Leaflet C15 ‘Help I’m a Charity Trustee’. 

## **Church Members** 

Church Membership is open to those who: 

- accept the Beliefs of the Church; 

- 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; 

- have their membership application accepted by the Church Members’ Meeting. 

Church Members share in the responsibility for the finances, administration, maintenance and activities of the church and elect the Church Leadership. Church Members meet regularly each year for business meetings and receive reports from the Church Leadership. 

## **Risk & Risk Management** 

The church and its activities operate with the confidence and assurance of God’s provision and protection. Nevertheless, the trustees are aware of the ever-changing risks that the church is exposed to which could affect its ability to fulfil its objectives and purposes. The trustees have put in place a risk management framework supported by a risk management policy and a culture of creating and managing risk assessments for activities to which they are appropriate. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Annual Report of the Trustees for the year ending 31[st] December 2021** 

An assessment of the major risks that the church faces is routinely reviewed by the trustees and mitigating controls are put in place and reviewed. Where controls are considered to require additional work to reduce the risk to an acceptable level, a clear action plan and ownership is put in place. 

At a high-level the areas of risks identified and monitored by the trustees include: 

|Risk Area|**Mitigating Controls**|
|---|---|
|Safeguarding and safety of anyone|Safeguarding team, safeguarding policy,|
|involved in church activities|safeguarding training. Health & Safety policy & risk|
||assessments. Individual activityrisk assessments.|
|Alignment of church activities to the|Appropriate level of leadership and internal|
|charitable objects/purposes|reporting, clear communication of church objectives|
||to leaders/volunteers.|
|Proper management of financial resources|<br>Financial controls & procedures, budgeting process,|
||reservespolicy,fiveyearproperty plan.|
|Compliance with legislation|Regularly reviewed set of policies covering all areas|
||of church life. Staff/volunteer training.|



## **2021 Covid Arrangements** 

With the relative easing of lockdown restrictions in 2021 the regular Church Meetings resumed in September 2021. Prior to this, members were kept up-to-date with relevant information via e-mail, WhatsApp and periodic Zoom sessions. 

At the November AGM the election of Trustees and Church Officers resumed after being suspended during 2020. 

## **2. Activities** 

In fulfilling its purpose, the Church will engage in a range of activities either on its own or with others that will vary from time to time with activities being initiated, expanded, or closed, as appropriate. When planning our activities for the year, the trustees have considered the Charity Commission’s guidance on public benefit. In particular, we try to enable ordinary people to live out their faith as part of our church and local community through: 

- Worship and prayer; learning about the Gospel; and developing their knowledge and trust in Jesus. 

- Provision of pastoral care for people living in the local area. 

- Missionary and outreach work. 

- Sunday School, Boys’& Girls’ Brigades & Youth Work. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Annual Report of the Trustees for the year ending 31[st] December 2021** 

To facilitate this work, it is important that we maintain the fabric of the church buildings. 

The Activities may include but are not restricted to: 

- regular public worship, prayer, Bible study, preaching and teaching; 

- baptism, as defined in the Baptist Union’s Declaration of Principle; 

- the Communion of the Lord’s Supper which shall normally be observed at least once a month; 

- evangelism and mission, locally, regionally, nationally and internationally; 

- the teaching, encouragement, welcome and inclusion of young people; 

- nurture and growth of Christian disciples; 

- education and training for Christian and community service; 

- giving and encouraging pastoral care; 

- supporting and encouraging charitable social action in the United Kingdom and overseas. 

The Church runs a range of activities and organisations for all age-groups. The motivation for all of these has been to demonstrate God’s love to the community, to reach out in His name, to bring people into a saving knowledge of His love, to draw them into the Fellowship of His Church and to build up the Church Family. 

During 2021 the church’s activities started to return to normal with the Covid-19 lockdown restrictions being eased. The activities and organisations normally taking place are: 

## **For Children and Parents:** 

- Toddlers: For children aged 0-3 and accompanying adults, with toys and games, chat, friendship and support. 

- Rhyme Time: For children aged 0-3 and accompanying adults, with music, chat, friendship and support. 

## **For Young People** 

- **Girls’ Brigade & Boys’ Brigade:** Both of the Brigade organisations have a range of classes and activities for every age group from 5 to 22, some leading to Brigade Awards and Duke of Edinburgh’s Awards. They are also involved with Sunday Parade Services, regional activities and competitions, and annual camps. 

- **‘Bible Study’/Youth Group:** An opportunity for young people to go deeper in their worship, prayer and faith. Visits to Soul Survivor, Hillsong, social events and activities, two youth weekends a year. 

- **West Wickham & Shirley Baptist Church (WWSBC) Football Academy:** Meets on Saturday Mornings during term time at Forest Academy school, Bridle Road, Shirley for children aged 5 to 16, run in connection with ‘Kick London’ (Registered Charity). 

## **For Adults** 

- **Small groups:** Monthly or more frequently, different times of day or evening. 16 small groups meeting for Bible Study, prayer, fellowship, social activities and mutual support. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Annual Report of the Trustees for the year ending 31[st] December 2021** 

- **Prayer events:** monthly meetings for prayer offering different styles and themes, including Mission, world issues, etc. 

- **Morning Bible Study:** Friday Mornings. This is also one of the Church’s small groups. 

- **Lunch Club:** Monday and Thursday lunchtimes. Mostly for older people, a cooked meal, friendship, chat and low-key activities. 

- **Art Group:** Friendship and art activities. 

- **Ramblers and Amblers** : Two walking groups for different abilities meeting monthly. 

- **Occasional or Annual Activities** , including: Pancake Morning, Hot-cross bun Coffee Morning, Easter Egg hunt, Harvest tea, Christmas Lunch/Carol Service, Quiz Night. 

- **Courses:** Training courses including: Junior Church Teachers’ training, Safeguarding and Newcomers welcome courses. 

- **Connect Groups:** Interest-based groups which allow people to get to know each other in an informal setting – Board Games, Amblers, Ramblers, Knit & Natter, Running. 

## **3. Achievements & Performance** 

During the first part of 2021 we continued in lockdown due to the ongoing covid pandemic. After Easter some activities started to open up again. 

During the first three to six months of 2021 the church consisted of the following activities: 

- A weekly recorded service which was delivered through the YouTube platform. 

- Weekly ‘after church’ coffee over Zoom. 

- A weekly ‘Thought for the day’ delivered through YouTube. 

- A weekly on-line Quiz over Zoom. 

- A WhatsApp group for communication and support. 

- An increased social presence on Facebook 

- Young People’s Bible Study over Zoom 

- Home groups over Zoom 

- Simple in-person covid-secure communion services when government regulations allowed. 

A massive thank you goes to all those were involved in setting up and running these activities and kept the mission of the church going during this difficult time. 

Once in-person church services were resumed they were, and continue to be, live-streamed via Youtube. On average 150 people watch the services via this method either live or during the following week. 

The prolonged enforced isolation which many members experienced during 2021 risked an increase in anxiety, loneliness, and other mental health issues and so an extensive programme of covid-secure visits, regular phone-calls and electronic communication remained in place during 2021. As part of this our most vulnerable members were given regular pastoral packages of food 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Annual Report of the Trustees for the year ending 31[st] December 2021** 

and other items to help them cope and let them know that they were not alone. The restriction of activities and other difficulties caused an increase in pastoral situations which had to be dealt with by the ministerial and pastoral teams. 

During 2021 the church became a vaccination centre for the NHS. The centre operated on average for 3 to 4 days per week, and over 30,000 people received vaccinations. The centre continued into early 2022 but was expected to close as the vaccination programme reduced and moved to doctor surgeries and pharmacies. 

## **4. Financial review** 

Traditionally the church’s main sources of funding are the free-will offerings of church members, and others in attendance at church meetings, and income from hiring out the church’s premises and facilities. During 2020 and 2021 the church’s income from weekly offerings and rental income has been reduced due to the non-availability of the church premises. However, the church membership has continued to support the church financially and many people who would normally give through the offering have transferred to other methods of giving. The weekly offering was reinstated as part of Sunday worship in early 2022, and some rental activity started towards the end of 2021. 

## **Financial Activity and Financial Position** 

The Statement of Financial Activities and Balance Sheet can be found on pages 14 and 15 respectively. The Church’s total reserves increased by £80,895 during the year, mainly due to revaluation of the church manse and pension liability. The free reserves decreased by £10,435. The balance sheet shows total net assets of £2,292,747 at the end of 2021. 

Included in total funds are amounts totalling £33,451 which are restricted. These monies have either been raised for and their use is restricted to specific purposes, or they comprise donations subject to donor-imposed conditions. More details of these restricted funds can be found in note 8 to the accounts together with an analysis of movements in the year. 

The church has maintained a strong financial position at the end of 2021, due mainly to the generous levels of giving by members of the congregation. 

The building project has not progressed significantly, in the main due to Covid 19, and is not likely to affect the 2022 income/expenditure. The building project has been re-based to focus its attention on the creation of a coffee shop in the foyer area, and the re-purposing of various existing rooms to meet the needs of future projects based around the church being a Hub for the Community. 

In addition to the General Fund the church runs several other restricted funds for particular purposes. This includes funds for giving to other organisations such as Baptist Home Mission and Baptist Missionary Society. The Plummer Fund, named after a church member who left a generous bequest, is designated for assistance to young people who undertake missionary work in other 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Annual Report of the Trustees for the year ending 31[st] December 2021** 

countries. The Global Legacy Fund is a fund, created from a legacy left by a church member, which has no restricted use and will be used to support various projects during the next few years. 

## **Reserves Policy** 

The Trustees have established a Reserves Policy which aims to maintain a level of reserves equivalent to three month’s average expenditure.  The Church believes this is a reasonable and prudent level but would permit variations from this amount where circumstances warrant this. This would be, for instance, where expenditure is so urgent that to delay it would result in even higher costs later. If this situation should arise, then the Church would make plans to rebuild the reserves as quickly as possible. 

At 31 December 2021 the church had free reserves of £179,370 (2020: £189,805) as follows: 

|**Total reserves**<br>Less: restricted funds<br>Less: capital funds<br>Add: provision (long term)<br>**Free reserves**<br>**Free reserves requirement:**<br>3 month’s budgeted routine expenditure|**2021**|**2020**<br>**£**<br>**2,211,852**<br> <br>(36,621)<br> <br>(2,013,527)<br>28,101|
|---|---|---|
||**£**||
||||
||||
||**2,292,747**||
||(33,451)||
||(2,102,527)||
||22,601||
||||
||**179,370**|**189,805**|
||||
|||**50,000**|
||**50,000**||
||||



## **Volunteers** 

The Church is heavily dependent on its membership and congregation working as volunteers in all aspects of the church’s activities, many of which run with little or no impact on the church’s expenditure, but nevertheless contribute substantially to the achievement of the church’s objectives. No accounting for this time and effort has been included in the financial statements. 

## **5. Plans for Future Periods** 

As the church moves forward into 2022 the church remains acting as an NHS Vaccination Centre as long as is required by the NHS. As restrictions on activities and public gatherings start to ease, the church will start to open up to in-person meetings both for worship and other weekly activities including youth and children’s work. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Annual Report of the Trustees for the year ending 31[st] December 2021** 

It is not possible at this stage to make definite plans for the future, but we hope that as the current pandemic is brought under control, we will gradually be able to restart our regular meetings including making our premises available for community use. 

## **6. Statement of Trustees’ Responsibilities** 

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **7. Approval** 

The report of the Trustees was approved by the Trustees on 6[th] September 2022 and signed on its behalf by: 


Cliff Underhay **Trustee** 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Independent Examiner's Report to the Trustees of West Wickham & Shirley Baptist Church for the year ending 31[st] December 2021** 

I report on the accounts of the Church for the year ended 31 December 2021 which are set out on pages 14 to 29 of the charity report and accounts. 

## **Respective responsibilities of trustees and examiner** 

The charity’s 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 2011 Act) and that an independent examination is needed. 

It is my responsibility to: 

- examine the accounts under section 145 of the 2011 Act; 

- follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and 

- state whether particular matters have come to my attention. 

## **Basis of independent examiner's statement** 

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 seeking 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** 

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 

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

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

Mr John Helm Date 19 September 2022 17 Heathville Road London N19 3AL 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Statement of Financial Activities for the year ending 31[st] December 2021** 

||**Notes**|**Unrestricted**<br>**Funds**|<br>**Restricted**<br>**Funds**|<br>**Capital**<br>**Funds**|<br>**Total**<br>**Funds**<br>**2021**|**Total**<br>**Funds**<br>**2020**|
|---|---|---|---|---|---|---|
||||||||
|||£|£|£|£|£|
|**Income and endowments from:**|||||||
|Donations and legacies|2|153,869|2,530|-|156,399|178,290|
|Charitable activities|2|33,682|35,152|-|68,834|19,842|
|Other tradingactivities|2|1,992|-|-|1,992|5,010|
|**Total**||**189,543**|**37,682**|**-**|**227,225**|**203,142**|
||||||||
|**Expenditure on:**|||||||
|Charitable activities|3|193,057|42,273|-|235,330|207,197|
|**Total**||**193,057**|**42,273**|**-**|**235,330**|**207,197**|
||||||||
|**Net income**||**(3,514)**|**(4,591)**|**-**|**(8,105)**|**(4,055)**|
|**Transfers between funds**||**(1,421)**|**1,421**|**-**|**-**|**-**|
|**Other recognisedgains/(losses):**|||||||
|Gains/(losses) on revaluation of fixed<br>assets||-|-|89,000|89,000||
|**Net movement in funds**||**(4,935)**|**(3,170)**|**89,000**|**80,895**|**(4,055)**|
||||||||
|**Reconciliation of funds:**|||||||
|Total funds brought forward||161,704|36,621|2,013,527|2,211,852|2,215,907|
|**Total funds carried forward**||**156,769**|**33,451**|**2,102,527**|**2,292,747**|**2,211,852**|



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West Wickham & Shirley Baptist Church – Annual Report and Accounts **2021** 

## **Balance Sheet As at 31 December 2021** 

||**Notes**|**Unrestricted**<br>**Funds**|<br>**Restricted**<br>**Funds**|<br>**Capital**<br>**Funds**|<br>**Total**<br>**Funds**<br>**2021**|**Total**<br>**Funds**<br>**2020**|
|---|---|---|---|---|---|---|
||||||||
|||£|£|£|£|£|
|**Fixed Assets:**|||||||
|Tangible assets|4|12,887|-|2,102,527|2,115,414|2,018,287|
|**_Total Fixed Assets_**||**_12,887_**|**_-_**|**_2,102,527_**|**_2,115,414_**|**_2,018,287_**|
||||||||
|**Current Assets:**|||||||
|Debtors|5|6,116|3,083|-|9,199|6,704|
|Cash at bank and in hand||164,811|30,368|-|195,179|218,081|
|**_Total Current Assets_**||**170,927**|**33,451**|**-**|**204,378**|**224,785**|
||||||||
|**Current Liabilities:**|||||||
|Creditors: Amounts falling due<br>within oneyear|6|4,444|-|-|4,444|3,119|
|**_Net Current assets_**||**166,483**|**33,451**|**-**|**199,934**|**221,666**|
||||||||
|**_Total assets less current liabilities_**||**179,370**|**33,451**|**2,102,527**|**2,315,348**|**2,239,953**|
||||||||
|**Other Liabilities:**|||||||
|Defined Benefit Pension Scheme<br>Liability|7|22,601|-|-|22,601|28,101|
||||||||
|**Total net assets**||**156,769**|**33,451**|**2,102,527**|**2,292,747**|**2,211,852**|
||||||||
|**The funds of the charity:**|||||||
|Unrestricted funds|8|156,769|-|-|156,769|161,704|
|Restricted income funds|8|-|33,451|-|33,451|36,621|
|Capital funds|8|-|-|2,102,527|2,102,527|2,013,527|
|**Total charity funds**||**156,769**|**33,451**|**2,102,527**|**2,292,747**|**2,211,852**|



The financial statements were approved by the Trustees on 6[th] September 2022 and signed on its behalf by: 

## **Paul Bradbury Trustee** 


The notes on pages 16 to 29 form part of these accounts. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements** 

**For the year ended 31 December 2021** 

## **1. Accounting Policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## **Basis of accounting** 

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Charities Statement of Recommended Practice (Charities SORP (FRS 102)) and Financial Reporting Standard 102 (FRS 102). The accounts have also incorporated the amendments defined in Update Bulletin 1 to the Charities SORP (FRS 102), published on 2 February 2016. The financial statements are drawn up on the historical cost basis of accounting except for the revaluation of the residential freehold land and building which is shown at market value. 

The financial statements include all transactions, assets and liabilities for which the Church is responsible in law. They do not include the accounts of church groups that owe an affiliation to another body or those that are informal gatherings of church members. 

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

## **Going Concern** 

There are no material uncertainties about the charity’s ability to continue as a going concern and accordingly the accounts have been drawn up on a going concern basis. 

## **Income recognition** 

Voluntary income and donations (including legacies) are accounted for once the Church has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured.  Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis. 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report. 

The income from trading activities includes rental income from the letting of church premises which is accounted for when earned. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Church; this is normally upon notification of the interest paid or payable by the bank. 

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West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Notes to the Financial Statements For the year ended 31 December 2021** 

## **1. Accounting Policies (continued)** 

## **Expenditure recognition** 

Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The Church is not registered for VAT and accordingly expenditure includes VAT where appropriate. 

Charitable expenditure includes those costs in fulfilling the Church’s principal objects, as outlined in the Report of the Trustees. These include governance costs which comprise all costs involving the public accountability of the Church and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees. 

The church pays pension contributions into the Baptist Pension Scheme, a final salary defined benefit scheme for contributions until 31 December 2011 and a defined contribution scheme for contributions made thereafter. The scheme is a multi-employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the church. The scheme is therefore accounted for as a defined contribution scheme, with contributions payable to the scheme being accounted for on an accruals basis. In addition, the church currently pays contributions towards a deficit on the defined benefit scheme. The deficit, discounted to present value, is fully provided in these accounts and the charge to the income and expenditure account, which is included in the total pension cost, is the element of the movement in the provision which relates to the movement in the discount. 

Rentals under operating leases are charged as incurred over the term of the lease. 

## **Tangible Fixed Assets** 

Tangible fixed assets are accounted for as follows: 

- The church land and buildings are stated at the 2016 insurance cost of rebuild. Depreciation is not provided as the estimated residual value is considered to be the same or higher than the carrying value of the property in the accounts. 

- The church manse is stated at valuation, with the most recent estimated valuation taking place as at 31 December 2021 and the next valuation is expected to take place for the year ended 31 December 2026.  Depreciation is not provided as the estimated residual value is considered to be the same or higher than the carrying value of the property in the accounts. 

- The cost of any furniture, fittings and equipment, of value at least £2,500, is capitalised in these accounts. The cost less any expected residual value, is depreciated on a straight line basis over the effective useful life of the asset, which has been estimated as three years. 

## **Debtors** 

Debtors are included at the settlement amount due. Prepayments are valued at the amount prepaid. 

17 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements** 

## **For the year ended 31 December 2021** 

## **1. Accounting Policies (continued)** 

## **Cash at bank and in hand** 

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of opening of the deposit. 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation arising from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are recognised at their settlement amount. 

## **Fund accounting** 

The funds held by the charity are either: 

- Unrestricted general funds - these are funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

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

- Capital funds – this is the value of property, namely the church buildings and the manse. 

**2. Income** 

|**2. Income**|||||
|---|---|---|---|---|
||**Unrestricted**<br>**Funds**|<br>**Restricted**<br>**Funds**|<br>**Total**<br>**2021**|**Total**<br>**2020**|
||||||
||£|£|£|£|
|**Donations and legacies**|||||
|Gift Aid|103,715|760|104,475|117,096|
|Donations|21,220|560|21,780|22,852|
|Tax Recovered|25,964|190|26,154|31,275|
|Offering|2,970|20|2,990|7,067|
|Bequest / Legacy|-|1,000|1,000|-|
|**Total**|**153,869**|**2,530**|**156,399**|**178,290**|
||||||
|**Charitable Activities**|||||
|Government Grants(Furlough)|-|-||14,086|
|Fees/Contributions|-|295|295|1,735|
|Other Income|33,682|34,857|68,539|4,021|
|**Total**|**33,682**|**35,152**|**68,834**|**19,842**|
||||||
|**Other trading activities**|||||
|LettingIncome|1,992|-|1,992|5,010|
||||||
|**Grand Total**|**189,543**|**37,682**|**227,225**|**203,142**|



18 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **3. Expenditure on charitable activities** 

||**Unrestricted**<br>**Funds**|<br>**Restricted**<br>**Funds**|<br>**Total**<br>**2021**|**Total**<br>**2020**|
|---|---|---|---|---|
||||||
||£|£|£|£|
|Staff Costs(see note below)|136,666|3,315|139,981|117,272|
|BuildingMaintenance|11,500|21,940|33,440|8,892|
|Equipment/Materials|13,320|1,620|14,940|24,430|
|Utilities|5,737|8,191|13,928|9,736|
|Grants/Gifts(see note below)|5,106|2,417|7,523|24,161|
|Subs/Fees|6,347|670|7,017|7,611|
|Youth & Children|2,140|2,601|4,741|5,337|
|BuildingDevelopment|3,600|-|3,600|-|
|Insurance|3,168|-|3,168|3,131|
|OperatingLease(Photocopier)|2,119|-|2,119|1,560|
|Other|398|1,060|1,458|681|
|Publicity|756|421|1,177|903|
|Ind. Examiner's Fee|1,000|-|1,000|950|
|Office/Printingetc|553|38|591|1,870|
|Staff Expenses|507|-|507|222|
|PreachingFees|140|-|140|441|
|**Total**|**193,057**|**42,273**|**235,330**|**207,197**|



19 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **3. Expenditure on charitable activities (continued)** 

## 3a Staff Costs 

|3a Staff Costs|||
|---|---|---|
||**2021**|**2020**|
||||
||£|£|
|Grosspay|123,014|115,961|
|Pension contributions|12,974|11,805|
|Pension contributions(LiabilityAdj)|(5,500)|(16,875)|
|Employers NI|10,432|9,475|
|Employment Allowance|(4,000)|(4,000)|
|Staff Training|2,299|-|
|Other Payroll Costs|762|906|
|**Total**|**139,981**|**117,272**|



The average number of staff employed during 2021 is: 

|Average Head Count|-|6|(2020 – 7)|
|---|---|---|---|
|Average Full Time Staff|-|4|(2020 – 4)|
|Average Part Time Staff|-|2|(2020 – 3)|
|Average Full-time Equivalent|-|5|(2020 – 5)|



No employees (2020: none) received employee benefits (excluding employer pension costs) of more than £60,000 during the year. 

There was no material liability for paid annual leave or sick leave at the end of the reporting period (2020: none), and so no liability has been included in the accounts. 

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). The Senior Minister and Minister are eligible to join the Scheme, which is not contracted out of the State Second Pension. A detailed description of the scheme’s surplus/deficit and how it affects the charity is provided in note 9. 

20 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **3. Expenditure on charitable activities (continued)** 

## 3b. Analysis of Grants 

|**Grants by Recipient Type**|||**Grants by Institution**||
|---|---|---|---|---|
||£|||£|
|Grants to Institutions|5,220||Christians against Poverty|4,470|
|Grants to Individuals|2,303||London Baptist Assoc.|500|
|**Total**|**7,523**||Shrublands Foodbank|225|
||||SleepPod|25|
|**Grants by Nature of Activity**||||**5,220**|
||£||||
|Alleviation of Suffering/Poverty|7,023||||
|Christian Outreach|500||||
|**Total**|**7,523**||||



## **4. Tangible Fixed assets** 

|**Cost or valuation**|**Freehold land**|**and buildings**||
|---|---|---|---|
||**Church**|**Manse**|**Total**|
||**£**|**£**|**£**|
|At 1stJanuary 2021|1,602,527|411,000|**2,013,527**|
|At 31stDecember 2021|1,602,527|500,000|**2,102,527**|



The capital fund includes the valuation for the church buildings and manse. The church building is included at its 2016 insurance value, while the manse is included at market value. A policy of revaluing the manse every 5 years has been agreed, with the next revaluation due in 2026. 

|**Cost or valuation**|**Equipment, Furniture & Fittings**|**Equipment, Furniture & Fittings**|||
|---|---|---|---|---|
||**Net Book Value**<br>**@ 31/12/2020**|**Acquisitions**<br>**during 2021**|**Depreciation**<br>**during 2021**|**Net Book Value**<br>**@ 31/12/2021**|
||**£**|**£**|**£**|**£**|
|Equipment|**4,760**|16,440|8,313|**12,887**|



21 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **5. Debtors and prepayments** 

||**2021**<br>**£**|**2020**<br>**£**|
|---|---|---|
|Prepayments|0|0|
|Other debtors|9,199|6,704|
|**Total**|**9,199**|**6,704**|



Other debtors consist of £2,124 which is tax recoverable on Gift Aided donations and £7,075 which is invoiced charges related to the hire/use of the church building (all received during 2022). 

## **6. Creditors: amounts falling due within one year** 

||**2021**<br>**£**|**2020**<br>**£**|
|---|---|---|
|Loans and overdrafts|0|0|
|Other creditors|4,444|3,119|
|**Total**|**4,444**|**3,119**|



Other creditors consist of £1,020 representing general purchases of equipment & materials which were purchased in 2021 but for which the invoice was not received until early 2022, accrual of roofing repair costs £2,424, and independent examination fees of £1,000. 

## **7. Provisions** 

|Balance brought forward<br>Deficit contributions made in the year<br>Interest cost<br>Remaining change to balance sheet liability<br>Balance carried forward|**2021**<br>**£**<br>**2020**<br>**£**<br>28,101<br>44,975<br>(4,824)<br>(3,555)<br>353<br>735<br>(1,029)<br>(14,054)|
|---|---|
||**22,601**<br>**28,101**|



The provision is in respect of deficit pension contributions due to the Baptist Pension Scheme. The current deficit reduction plan requires contributions to be made until June 2026. The provision has been calculated based on the current deficit contributions, assuming they will increase by inflation and the total liability have been discounted to present value using a market bond rate. Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. 

22 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

Further information on the pension scheme can be found in note 9. 

## **8. Fund description and movements** 

8a Unrestricted Funds 

|**Fund Name**|**Balance at 1st Jan**<br>**2021**|<br>**Income**|**Expenditure**|**Transfers**|**Balance at 31st**<br>**Dec 2021**|
|---|---|---|---|---|---|
|||||||
||£|£|£|£|£|
|||||||
|**Unrestricted Funds**|93,971|189,543|193,057|(1,421)|89,036|
|||||||
|**Designated Funds**||||||
|Plummer Bequest|5,823|-|-|-|5,823|
|Global LegacyFund|61,910|-|-|-|61,910|
|**Total Designated Funds**|67,733|-|-|-|67,733|
|||||||
|**Total Unrestricted Funds**|**161,704**|**189,543**|**193,057**|**(1,421)**|**156,769**|
|Unrestricted Funds - Prior Year||||||
|**Fund Name**<br>**Unrestricted Funds**|**Balance at 1st**<br>**Jan 2020**|<br>**Income**|**Expenditure**|**Transfers**|**Balance at 31st**<br>**Dec 2020**|
|||||||
||£|£|£|£|£|
|||||||
||97,927|173,281|175,863|(1,374)|93,971|
|||||||
|**Designated Funds**||||||
|Plummer Bequest|5,823|-|-|-|5,823|
|Global Legacy Fund|77,000|-|3,200|(11,890)|61,910|
|**Total Designated Funds**|82,823|-|3,200|(11,890)|67,733|
|||||||
|**Total Unrestricted Funds**|**180,750**|**173,281**|**179,063**|**(13,264)**|**161,704**|



The Global Legacy Fund is a fund, created from a legacy left by a church member, which the church aims to distribute to other causes to further the advancement of the Christian Faith and the relief of poverty. 

The Plummer Bequest was a gift left to the church which was put aside to support young people from the church who embark on mission training or mission trips. 

23 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

8b Restricted Funds 

|8b<br>Restricted Funds||||||
|---|---|---|---|---|---|
|**Fund Name**|**Balance at 1st Jan**<br>**2021**|<br>**Income**|**Expenditure**|**Transfers**|**Balance at 31st**<br>**Dec 2021**|
|||||||
|**Restricted Funds**||||||
|NHS Vaccine Centre|-|31,375|31,560|-|(185)|
|Coffee ShopDevelopment|12,500|-|-|-|12,500|
|Covid 19 Relief Fund|7,833|-|2,305|-|5,528|
|BuildingFund|7,320|50|-|-|7,370|
|Boys' Brigade|3,070|-|1,782|-|1,288|
|Other Funds|2,850|4,043|3,020|-|3,873|
|Mothers & Toddlers|2,311|255|-|-|2,566|
|Girls' Brigade|700|65|291|-|474|
|Home Mission|37|-|-|-|37|
|Lunch Club|-|1,894|3,315|1,421|-|
|BMS|-|-|-|-|-|
|FloatingShelter|-|-|-|-|-|
|**Total Restricted Funds**|**36,621**|**37,682**|**42,273**|**1,421**|**33,451**|



Restricted Funds – Prior Year 

|**Fund Name**<br>**Restricted Funds**<br>Coffee Shop Development<br>Covid 19 Relief Fund<br>Building Fund<br>Boys' Brigade<br>Other Funds<br>Mothers & Toddlers<br>Girls' Brigade<br>Home Mission<br>Lunch Club<br>BMS<br>Floating Shelter<br>**Total Restricted Funds**|**Balance at 1st**<br>**Jan 2020**|<br>**Income**|**Expenditure**|**Transfers**|**Balance at 31st**<br>**Dec 2020**|
|---|---|---|---|---|---|
|||||||
|||||||
||-|12,500|-|-|12,500|
||-|3,558|5,725|10,000|7,833|
||6,962|600|242|-|7,320|
||5,755|756|3,441|-|3,070|
||2,657|5,528|7,224|1,889|2,850|
||3,607|462|1,508|(250)|2,311|
||944|742|986|-|700|
||446|245|654|-|37|
||155|5,250|7,030|1,625|-|
||374|220|594|-|-|
||730|-|730|-|-|
||**21,630**|**29,861**|**28,134**|**13,264**|**36,621**|



Descriptions of the main restricted funds are as follows: 

The Coffee Shop Development fund are monies given specifically toward the Coffee Shop component of the wider building re-development project. 

24 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

The Covid 19 Relief Fund was money transferred from the Global Legacy fund to provide relief to members and others known to the church whose personal situations have deteriorated as a result of the effects of Covid 19. This money has been used to provide immediate, short-term relief, in critical situations and has been mainly used to provide food, essential items, and to meet small but urgent financial needs. 

The Building Fund represents funds given specifically for the church building re-development project. 

The Lunch Club fund is used for the running of the weekly Lunch club which provides a meal for the elderly members of the community. The Lunch Club was closed during 2021 and a service provided by Shirley Neighbourhood Care is now run in its place. 

The Boys’ Brigade, Girls’ Brigade and Mothers & Toddlers funds are held separately for the running of each organisation under the auspices of the church. 

The other funds (BMS, Home Mission, Floating Shelter) represent monies given to the church for other charitable organisations that the church has chosen to support, in response to appeals throughout the year. 

The NHS Vaccine Centre fund represents costs incurred in preparing and maintaining the building for use by the NHS, e.g. cleaning, gas, electricity, waste disposal. The costs were invoiced to the NHS and they reimbursed the church accordingly. 

## 8c Capital Fund 

|8c<br>Capital Fund||||||
|---|---|---|---|---|---|
|**Fund Name**|**Balance at 1st Jan**<br>**2021**|<br>**Income**|**Expenditure**|**Revaluation**|**Balance at 31st**<br>**Dec 2021**|
|**Capital Fund**|**2,013,527**|**-**|**-**|**89,000**|**2,102,527**|
|Capital Fund – Prior Year||||||
|**Fund Name**|**Balance at 1st**<br>**Jan 2020**|<br>**Income**|**Expenditure**|**Transfers**|**Balance at 31st**<br>**Dec 2020**|
|**Capital Fund**|**2,013,527**|**-**|**-**|**-**|**2,013,527**|



The capital fund represents the value of the church properties – the main church buildings on Wickham Road, and the church manse. 

25 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **9. Pension Scheme** 

The Church is a participating employer in 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 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. 

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. 

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. Because it is not possible to attribute the Scheme’s assets and liabilities to specific employers, the scheme is accounted for as if the Scheme were a defined contribution scheme. 

The Ministers are eligible to join the Scheme. 

## **Actuarial valuation as at 31 December 2019** 

A formal valuation of the DB Plan as at 31 December 2019 was carried out 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. 

26 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **9. Pension Scheme (continued)** 

The key financial assumptions underlying the valuation were as follows: 

||**Type of assumption**|**% pa**|
|---|---|---|
||||
||RPIprice inflation assumption|3.20|
||CPIprice inflation assumption|2.70|
||Minimum Pensionable Income Increase Adjustment(above CPI)|0.50|
||Pre-retirement assumed investment returns(giltyieldplus 1.75%pa)|2.95|
||Post retirement assumed investment returns (including beneifts matched by<br>the insurancepolicy) (giltyieldplus 0.5%pa)||
|||1.70|
||||
||Minimum Pensionalbe Income increases(CPIplus 0.5%)|3.20|
||Deferredpension increases(based on RPI)||
||Pre April 2009|3.20|
||Post April 2009|2.50|
||Pension increases||
||Based on CPI with an annual floor of 0% and annual capof 5%|2.70|



Mortality is assumed in accordance with 80% of the S3NA standard mortality table. Future improvements projected from 2013 in line with the ‚CMI 2019‛ projection with a long-term rate of improvement of 1.75% p.a. for males and 1.5% p.a. for females with the core smoothing parameter and with additional initial mortality improvement factor A=0.5%. 

The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than as at 31 December 2022. 

## **Recovery Plan** 

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan. 

Under the current Recovery Plan signed in September 2020, deficiency contributions are payable until June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules. 

27 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

**Notes to the Financial Statements For the year ended 31 December 2021** 

## **9. Pension Scheme (continued)** 

Due to the nature of the Scheme, the profit and loss charge to the General fund for the period represents the employer contributions payable plus the movement in the pension provision (excluding the deficit contributions made in the year). For this scheme the pension cost for the Church is £6,586 made up of Pension Contributions of £11,771, and a Liability Adjustment of £(5,500). 

## **10. Prior Year Adjustments** 

No prior year adjustments were made to the Opening Balances. 

## **11. Related party transactions and trustee’s expenses and remuneration** 

No trustees were remunerated as part of their role as trustees. 

The following trustees were also employed by the church in the following capacities and as such received remuneration as part of their employment: 

Mr Jonathan Hills (Senior Minister) 

Gross Salary - £32,707 

Employer Pension Contributions - £4,000 

Was also provided with manse accommodation. 

Mrs Sara Kennett (Minister) 

Gross Salary (incl. accomodation allowance) - £29,469 

Employer Pension Contributions - £2,947 

The following close relatives of trustees were employed by the church in the following capacities: Mr Stuart Kennett (Youth Worker) 

Gross Salary - £26,120 

Employer Pension Contributions - £596 

No trustees incurred expenses whilst fulfilling their role as trustees. Three trustees had a total of £206 reimbursed for expenses incurred while on non-trustee church business. These expenses were limited to travel, accommodation, and subsistence. 

The trustees made aggregate unrestricted donations totalling £27,065. 

28 



West Wickham & Shirley Baptist Church – Annual Report and Accounts 

**2021** 

## **Notes to the Financial Statements For the year ended 31 December 2021** 

## **12. Prior Year Comparatives** 

|**Prior Year Comparatives**|||||||
|---|---|---|---|---|---|---|
||**Unrestricted Funds**||**Restricted Funds**||**Capital �Funds**||
||**2021**|**2020**|**2021**|**2020**|**2021**|**2020**|
||||||||
||£|£|£|£|£|£|
|**Income and endowments from:**|||||||
|Donations and legacies|153,869|156,701|2,530|21,589|-|-|
|Charitable activities|33,682|11,570|35,152|8,272|-|-|
|Other tradingactivities|1,992|5,010|-|-|-|-|
|**Total**|**189,543**|**173,281**|**37,682**|**29,861**|**-**|**-**|
||||||||
|**Expenditure on:**|||||||
|Charitable activities|193,057|179,063|42,273|28,134|-|-|
|**Total**|**193,057**|**179,063**|**42,273**|**28,134**|**-**|**-**|
||||||||
|**Net income/(expenditure)**|**(3,514)**|**(5,782)**|**(4,591)**|**1,727**|**-**|**-**|
||||||||
|**Transfers between funds**|**(1,421)**|**(13,264)**|**1,421**|**13,264**|**-**|**-**|
||||||||
|**Other recognisedgains/(losses):**|||||||
|Gains/(losses) on revaluation of fixed<br>assets|-|-|-|-|89,000|-|
|**Net movement in funds**|**(4,935)**|**(19,046)**|**(3,170)**|**14,991**|**89,000**|**-**|
||||||||
|**Reconciliation of funds:**|||||||
|Total funds brought forward|161,704|180,750|36,621|21,630|2,013,527|2,013,527|
|**Total funds carried forward**|**156,769**|**161,704**|**33,451**|**36,621**|**2,102,527**|**2,013,527**|



29