SEER GREEN BAPTIST CHURCH
## Trustees Annual Report and Accounts, 2022
Seer Green Baptist Church
Our Vision
_**‘To become a church that is a blessing and spiritual home for many in our village by sharing through action and words the life-changing good news of Jesus Christ with all’.**_
Charity number 1174411
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## **Contents**
|1.|Trustees annual report for 2022 ............................................................................................................ 3|
|---|---|
|2.|Charity information ................................................................................................................................ 6|
|3.|Independent examiner's report on the accounts .................................................................................. 7|
|4.|Statement of financial activities for the year to 31st December 2022 .................................................. 8|
|5.|Statement of assets and liabilities as at 31st December 2022 .............................................................. 9|
|6.|Notes to the accounts .......................................................................................................................... 10|
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## **1. Trustees annual report for 2022**
## _**Purpose**_
The Church is governed by a constitution which was approved by the Church members in 2009 and updated in 2022 which states the principal purpose is the advancement of the Christian faith according to the Biblical 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 became a registered charity in August 2017.
## _**Structure, Governance and Management**_
Members of the Church are accepted in accordance with the Constitution which requires them to have been publicly baptised on the profession of faith in Jesus Christ, or, following other modes of baptism, to have made a public profession of faith in Jesus Christ.
In 2022 six Church members' meetings were held. These meetings have responsibility for the overall policy of the Church.
In accordance with the Constitution, the members appointed five Trustees for 2022. The Trustees, together with the Minister (who was also appointed by the Members and is the sixth Trustee), are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity.
All members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the Church's purpose.
Relevant matters may be submitted to the Church members' meeting by the Trustees for guidance and decision or may be raised by members in Church meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.
## _**Objectives and Activities**_
To achieve the principal purpose, which is set out above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to show the love of Jesus Christ through our relationships, our words and our actions.
In 2022 we started to regroup after the pandemic and lockdowns. We started to follow a new model for gathering together, based on our Vision 2020, and also based on our learnings during the pandemic when we were forced to consider what church really means. We now meet on Sunday as a gathered church twice a month for prayer, worship, celebration and teaching. Once a month we meet in small groups for fellowship, discipleship and sharing. And once a month we hold a Community Sunday where different small groups engage with the community around our church, seeking to bless and serve our neighbours. The fifth Sunday, when it occurs, generally coincides with a special celebration like Christmas or Easter. We aim to make one service a month available over Zoom to include those who are not able to come to the church building for whatever reason.
The Church seeks to be a friendly and welcoming community, and anybody is free to attend any of these meetings.
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We have reviewed all the community activities we support, and these have resumed with renewed enthusiasm and purpose. These include meetings for parents and carers with Little Blessings (formerly Toddlers), a new Baby Group, and weekly coffee mornings. The Church also maintains close links with the village school.
An important role for the whole church is to reach out to the community and the wider world in social action to show God's generous heart. The Church supports several local and international Christian charities through prayer, financial support and other means.
As part of our commitment to serve the village in social action and support, we continued to make our premises available for a mobile Post Office service.
During the year the church spent time to discuss and pray through our vision, and this resulted in the adoption of a new statement which is reproduced on the front page of this report.
The activities of the Church are advertised on the Church website: lifeinseergreen.org
The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service. One of the trustees is the designated Safeguarding Trustee.
The Church has read the Charity Commission guidance on public benefit, and is satisfied that the activities outlined above clearly demonstrate that the charity is providing a benefit to the public.
## _**Achievements and Performance**_
The Church does not measure the success of its activity in numbers but rather in less tangible areas like fellowship, encouragement, spiritual growth and generally providing a positive, beneficial impact in the community.
The Charity Trustees recognise that these are not easy to measure but believe that 2022 was a very positive year in the life of the Church. We look forward to pursuing our vision in 2023 with renewed enthusiasm.
## _Involvement in SGBC_
|Children (Under 11)|6|
|---|---|
|Adults in Regular Contact|c.150|
|Dedications|2|
|Baptisms|2|
|Baptist Members|41|
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## _**Financial Review**_
The financial results for 2022 together with a summary of the accounting policies adopted are set out in the accompanying financial statements.
The Church had an income of £88,946.43 and expenditure of £96,985.42 resulting in a deficit of £8,038.99. The year ended with current assets of £55,520.95. The deficit is entirely due to the decision to undertake three special projects during the year (a new electric board for the church, a new kitchen for the manse, and repairs to the church roof) at a total cost of £21,594. Without these special projects the underlying position was positive.
The Church raises the funds which it needs to carry on its activities from within its own membership and congregation. Funds are also raised from donations received for the use of the premises. No wider public appeal for funds was made during the year.
A Minister was employed for the full year. The associated costs are set out in Note 8.
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 managed by the Pension Trustee (Baptist Pension Trust Limited). See Note 9 for further details.
The Church is heavily dependent on its membership 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.
Donations were made to national and international organisations with Christian aims and objectives compatible with the Church's Purpose. The main details of these grants are set out in notes 12, 13, 14.
The Charity Trustees have established a Reserves Policy and are satisfied that there are enough reserves at the balance sheet date, together with ongoing income anticipated, to enable the Church to function effectively in the coming year. The Charity Trustees have assessed major risks facing the Church and are satisfied that there are measures in place to minimise these risks.
## _**Looking ahead to 2023**_
The trustees are committed to expanding the life of the Church in line with our new vision. We continue to seek the will of God and to be guided by the Holy Spirit. We regularly review the effectiveness of our activities and make appropriate changes. We believe in 2023 we will:
- continue to seek ways to make church relevant;
- anticipate further exciting developments as we listen to God, each other and the community and develop our vision;
- seek to serve the village in social action and support;
- above all, continue to seek to follow Jesus.
The Trustees Report was approved by the Trustees at their meeting on 14[th] March 2023 and signed by the chair of the meeting, Louise Gilbertson
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## **2. Charity information**
## _**Trustees:**_
Louise Gilbertson (Minister and Missional Leader) Tim Cox (Secretary) Barry Richardson (Treasurer) David Horncastle Ian Woodley Hilary O’Flanaghan
## _**Registered Address:**_
Seer Green Baptist Church Woodpond Close Seer Green Buckinghamshire HP9 2XG
## _**Bankers:**_
CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
National Westminster Bank plc. 250 Bishopsgate London EC2M 4AA
## _**Contact details:**_
Telephone: 01494 677266 Web: lifeinseergreen.org Email: treasurer@lifeinseergreen.org
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•
## **3. Independent examiner's report on the accounts**
|**Section A**|**Independent Examiner’s Report**|**Independent Examiner’s Report**||||
|---|---|---|---|---|---|
|||•||||
|||•||||
|**Report to**|**the trustees/**|Seer Green Baptist Church||||
||**members of**|||||
|||||||
|**On accounts for the year**||31stDecember 2022|**Charity no**|1174411||
||**ended**||**(if any)**|||
|||||||
|**Set out on pages**||8 to 14||||
|||I report to the trustees on my examination of the accounts of the above||||
|||charity (“the Trust”) for the year ended**31/12/2022**.||||
- **Responsibilities and** As the charity trustees of the Trust, you are responsible for the preparation **basis of report** of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
**Independent** I have completed my examination. I confirm that no material matters have **examiner's statement** come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- accounting records were not kept in accordance with section 130 of the Act or
- the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
|**Signed:**
**Name:**
**Relevant professional**
**qualification(s) or body**
**(if any):**
**Address:**|**Date:**||
|---|---|---|
|||17th March 2023|
||||
||David S Jordan||
||||
||FCCA||
||||
||Dell Lees, Seer Green||
||Beaconsfield||
||Buckinghamshire||
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## **4. Statement of financial activities for the year to 31st December 2022**
||**2022**|**2022**|**2022**|**2022**|**_2021_**||
|---|---|---|---|---|---|---|
||**Unrestricted**
**Restricted**
**Torchlight**
**TOTAL**||||**_TOTAL_**|**Notes**|
|**Income**
Gifts and donations
Use of premises
Income from events
Stable Lane Rental
Restricted giving
Torchlight income|£60,883.58
£18,954.75
£1,366.66|£7,001.79|£739.65|£60,883.58
£18,954.75
£1,366.66
£0.00
£7,001.79
£739.65|_£60,383.84_
_£9,619.50_
_£0.00_
_£7,669.10_
_£3,651.50_
_£0.00_|3
3
4
14
13|
|**TOTAL INCOME**|**£81,204.99**|**£7,001.79**|**£739.65**|**£88,946.43**|**_£81,323.94_**||
|**Running costs of the church**
Caretaker
Church maintenance and cleaning
Special project - electric board
Special project - manse kitchen
Special project - church roof
Church management
Church utilities
Other costs
Manse costs (excl. special projects)
**Minister and mission leader**
Employment costs
**Mission**
Regular outreach, children &
families
Equipping ourselves & specific
events
Support of missionary societies
**Restricted Expenditure**
**Transfer Unrest. to Rest.**|£1,898.81
£7,789.85
£2,694.00
£15,900.00
£3,000.00
£3,166.53
£5,412.74
£5,713.01
£2,456.80
£16,696.57
£8,533.89
£2,866.63
£13,976.65
£111.25|£5,838.08
-£111.25|£1,041.86|£1,898.81
£7,789.85
£2,694.00
£15,900.00
£3,000.00
£3,166.53
£5,412.74
£5,713.01
£2,456.80
£16,696.57
£8,533.89
£2,866.63
£13,976.65
£6,879.94
£0.00|_£5,005.83_
_£3,730.71_
_£0.00_
_£0.00_
_£0.00_
_£3,133.28_
_£5,277.78_
_£5,406.48_
_£5,130.20_
_£10,111.38_
_£8,361.58_
_£276.60_
_£15,560.04_
_£5,509.24_
_£0.00_|5
5
5
5
6
7
8,9
10
11
12
13,
14|
|**TOTAL EXPENDITURE**|**£90,216.73**|**£5,726.83**|**£1,041.86**|**£96,985.42**|**_£67,503.12_**||
|**Surplus**|**-£9,011.74**|**£1,274.96**|**-£302.21**|**-£8,038.99**|**_£13,820.82_**||
||**Unrestricted**|**Restricted**|**Torchlight**
**account**|**TOTAL**|
|---|---|---|---|---|
|**Total funds on 1st Jan 2022**|**£60,905.05**|**£1,974.70**|**£680.19**|**£63,559.94**|
|Income
Expenditure|£81,204.99
£90,216.73|£7,001.79
£5,726.83|£739.65
£1,041.86|£88,946.43
£96,985.42|
|**Total funds on 31st Dec 2022**|**£51,893.31**|**£3,249.66**|**£377.98**|**£55,520.95**|
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## **5. Statement of assets and liabilities as at 31st December 2022**
|Note|**31 December**
**2022**
£|**31 December**
**2021**
£|
|---|---|---|
|**Fixed assets**
15|0|0|
|**Current assets**
Cash at bank|55,520.95|63,559.94|
|**Total assets**|55,520.95|63,559.94|
|**Liabilities**
9|0|0|
|**Represented by**
Unrestricted funds
Designated funds
13
Restricted funds
14|51,893.31
377.98
3,249.66|60,905.05
680.19
1,974.40|
|**Total funds**|55,520.95|63,559.94|
The above statement of assets and liabilities, the statement of financial activities and the accompanying notes to the accounts were approved by the Trustees at their meeting on 14[th] March 2023 and signed by the chair of the meeting, Louise Gilbertson.
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## **6. Notes to the accounts**
## **1. Basis of financial statements.**
The accounts have been prepared on a cash receipts and payments basis.
## **2. Accounting policies.**
- a) Income – Donations, tax rebates and payments for the use of premises are accounted for gross when received.
- b) Expenditure is included on a cash basis, inclusive of VAT which cannot be recovered. Where expenditure relates to more than one cost category, it is apportioned on an appropriate basis. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statement of Financial Activities since there is no measurable cost attributed to the volunteers for their service.
- c) Grants – The Church makes grants to other organisations whose charitable objectives complement its own. They are accounted for in the year in which they are paid.
- d) Stock – The value of stock held at the year-end has not been included in these financial statements as it is not considered to be material.
- e) Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the Church and which have not been designated for other purposes.
- f) Restricted funds are funds that can only be used for specific purposes within the objectives of the Church. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
- g) Tax Status – The Church is a Registered charity within the definitions of section 506(1) Income and Corporation Taxes Act 1988 and is therefore able to take advantage of the exemptions given by Section 505 of that Act.
- h) Pension costs - The Church is an employer participating in the pension scheme described in Note 9. The costs of employer contributions are accounted for in the year they are payable.
## **3. Income**
The Seer Green Baptist Church charity is registered for Gift Aid, so tax is reclaimed on Gift Aided donations and on small anonymous offerings of less than £30 under the Gift Aided Small Donations Scheme (GASDS).
On 31[st] December 2022 there were amounts receivable as follows:
- HMRC Gift Aid claims of £1,178.88 received 5[th] January 2023 and £3,450.01 received 9[th] January 2023.
- Payments for use of premises of £472 which has now been received.
The total unrestricted income from Gifts and Donations of £60,883.58 includes bank interest of £58.39 (2021 - 76p).
## **4. Stable Lane**
The church manse in Stable Lane, Seer Green, was let to tenants until July 2021. Since then it has been occupied by the Minister.
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## **5. Church management and special projects**
The Church Management category includes administration, preaching fees, insurance, governance costs, and running the photocopier.
In 2022 the Church carried out three major capital projects which are shown separately. These were a new electric board for the church building, a new kitchen for the manse, and repairs to the church roof. Further repairs to the church roof are anticipated in 2023.
## **6. Other costs**
This category includes technology, catering, supplies, minister's expenses.
## **7. Manse costs**
This category refers to essential maintenance and running costs for the Stable Lane property.
## **8. Staff costs and trustee expenses.**
|**rustee expenses.**||
|---|---|
||**£**|
|Salaries (Net)
Tax & NI
Pension costs|11,536.53
28.03
5,132.01|
|Total|16,696.57|
One member of staff was employed for the full year.
No employee received remuneration in excess of £60,000.
No sums were reimbursed to the Trustees for their work as Trustees.
Direct payments to employees: Rev. Louise Gilbertson, Minister: £14,504.21 (includes employer NIC and pension contributions). The Minister acts as one of SGBC's Trustees and receives remuneration (as shown above) and other benefits in respect of her service as Minister, including the provision of manse accommodation by the church. The balance between £14,504.21 and £16,696.57 represents pension deficit payments – see note 9.
## **9. Pension costs.**
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 managed by the Pension Trustee (Baptist Pension Trust Limited).
The Minister is eligible to join the Scheme. 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 Legal and General Life Assurance Society Limited. In addition, the employer pays a further 4% of Pensionable Income (or 3% if the employer is in the
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segregated DC section) to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members in the event that 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. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.
Benefits in respect of service prior to 1 January 2012 are provided through the Defined Benefit (DB) Plan within the Scheme. The main benefits for pre-2012 service were a defined benefit 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. 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.
In addition to the payments in respect of the current Minister’s pension, the church has also been making mandatory contributions (known as Deficit Recovery Contributions – DRCs) in respect of the deficit in the Defined Benefit Scheme.
On 29[th] July 2022 the Church was informed by the Baptist Pension Scheme that “The Trustee and the Baptist Union have agreed that DRCs will reduce to £1 per month for each employer from the August 2022 payment until June 2026. Currently, we do not anticipate reinstating the requirement to pay full DRCs in the future but we cannot rule that out at this stage.”
As there are a large number of contributing employers participating in the Scheme, the Church is unable to identify its share of the underlying assets and liabilities of the scheme. Accordingly, due to the nature of the Scheme, the profit and loss charge for the period represents the employer contributions payable. The total pension payments made by the Church was £5,132 in 2022. (2021 £5,140).
## **10. Children and family work.**
At the year-end, amounts totalling £433.75 were due in respect of children and family work. This was invoiced and paid on 3[rd] January 2022.
## **11. Equipping ourselves, and specific events**
This is a new category of expenditure, reflecting the new vision for the church, and intended to cover expenditure on local mission, outreach and equipping ourselves for future mission. In 2022 this included the provision of welcome packs for newcomers to the village, an Alpha course, events and outreach for the Queen’s Jubilee, Remembrance, and Christmas.
## **12. Grants to missionary societies**
During 2022 the Church's policy was to give 20% of the previous year’s underlying, unrestricted income to missionary societies and causes in line with the Churches governance document. The actual amounts donated from unrestricted giving were:
|onated from unrestricted giving were:||
|---|---|
|BMS World Mission|£1,103.97|
|Central Baptist Home mission|£1,103.97|
|GOL|£10.00|
|Interserve (for Simon & Ursula Standen)|£2,594.08|
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|Stewardship (for Mandy and Noel Taylor)|£1,586.97|
|---|---|
|Seer Ministries|£2,032.03|
|European Baptist Federation (for Ukraine)|£450.00|
|Amen (for Ukraine)|£450.00|
|Stewardship (for Paul & Lynne Round)|£2,133.20|
|Wycliffe (for Geoffrey & Rosemary Hunt)|£194.43|
|Hanga translators (roof replacement)|£718.00|
|Holistic Gospel Church pastors|£600.00|
|Wycombe Homeless|£500.00|
|CAP(Christians Against Poverty)|£500.00|
|**GRAND TOTAL**|**£13,976.65**|
One of the recipients of this missionary giving is the Baptist Union Corporation Limited which is also a charity number 249635, and which is controlled by the Baptist Union Council. The Church is a member of the Baptist Union of Great Britain, and the Central Baptist Association. The Church donated £1,103.97 in 2022 to the Baptist Union Home Mission Scheme.
Barry Richardson is a Trustee of both GOL and Seer Ministries, as well as a Trustee of the Church, but he played no part in the decision to give to those two charities.
## **13. Designated funds for Torchlight.**
The Torchlight children's activity keeps its funds in the main church bank account, represented by these designated fund movements. The Torchlight balance at the end of 2022 was £378.
## **14. Restricted funds.**
Restricted funds are used when a donor specifies the purpose to which the donation is to be used.
The total restricted balance at year end was £3,249.66 made up of
|tal restricted balance at year end was|£3,249.66 made u|
|---|---|
|Children’s work|£250.00|
|FellowshipFund|£562.50|
|Mission|£798.93|
|Music|£608.67|
|Graft|£442.00|
|Defibrillator|£510.25|
|EcoChurch|£77.31|
|**TOTAL**|**£3,249.66**|
The Fellowship fund is used at the discretion of the Minister (and during the period between Ministers, the discretion of the Deacons), specifically for use amongst the members of the church and Seer Green community, in situations where it is discerned there is need for financial support.
A grant to cover the purchase cost of the defibrillator from the Denham, Gerrards Cross and the Chalfonts Community Board was awarded in 2021 but the money (£1,337) was not paid until 2022. In 2021 we temporarily used £826.75 of unrestricted funds to part-cover the purchase costs. When the grant was
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received in January 2022 this was part-used to credit unrestricted funds, and the balance (£510.25) is kept in a restricted fund to support ongoing defibrillator running costs.
The Mission balance of £798.93 represents donations which were made late in 2022. All this money was distributed to the intended recipients in January 2023.
The money donated in 2022 as restricted gifts for missional causes was:
|**Cause**|**Money donated**|
|---|---|
|BMS (Christmas 2022)|£390.00|
|Clarion. (Uganda marriage seminar)|£62.50|
|Gary Lester's funeral (Split between Mind/Cancer Research/David McGuire)|£512.50|
|David McGuire (in addition to money from Gary's funeral)|£3,023.92|
|OneCan (Harvest 2022)|£353.87|
|Spurgeons (Christmas 2021)|£70.00|
|Tear Child (private donations)|£221.25|
|Hanga Translators (private donations to complete funding for new roof)|£720.00|
|Ukraine(Split 50/50 between Amen,and European Baptist Federation)|£1,125.00|
|**TOTAL**|**£6,479.04**|
(The balance between missional donations received of £6,479.04 and the total restricted giving of £7,001.79 shown in the Statement of Financial Activities is very largely made up of the Defibrillator grant along with a small donation to the Fellowship Fund).
## **15. Ownership of property.**
The church premises and the church manse are included in the financial statements at zero asset value. The value of the church premises cannot easily be ascertained and there are significant restrictions on the use of the building for anything other than a church. The legal titles to these properties are held by the church's custodian trustee (The Baptist Union Corporation Limited) for the church as the beneficial owner (subject to the relevant trusts). The church premises have an insured value of £1,136,493 and The Manse has an insured value of £325,473.
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