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← Seer Green Baptist Church

2024-12-31-accounts

SEER GREEN BAPTIST CHURCH

Trustees Annual Report and Accounts, 2024

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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SEER GREEN BAPTIST CHURCH

Contents

1. Trustees annual report for 2024 ............................................................................................................ 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 2024 .................................................. 8
5. Statement of assets and liabilities as at 31st December 2024 .............................................................. 9
6. Notes to the accounts .......................................................................................................................... 10

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SEER GREEN BAPTIST CHURCH

1. Trustees annual report for 2024

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 2024 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 four Trustees for 2024. The Trustees, together with the Minister (who was also appointed by the Members and is the fifth 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. On these Sundays we have also started to run an early service called Fun & Faith for families with young children. The fifth Sunday, when it occurs, generally coincides with a special celebration like Christmas or Easter. We continue with this pattern of meeting.

The Church seeks to be a friendly and welcoming community, and anybody is free to attend any of these meetings.

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SEER GREEN BAPTIST CHURCH

The community activities we support have continued. These continue to include meetings for parents and carers with the pre-school children in their care at Little Blessings, a Baby Group for mums with their babies up to one year old, a group for dads and their children, and weekly coffee mornings. Additionally, once a month on a ‘Community Sunday’ the church runs a faith-based group for families entitled ‘Fun and Faith’. The Church also maintains close links with the village school.

The church has continued to organise meetings for carers to share common experiences. This has proved to be a valuable method of support and companionship, and the church will continue to develop this ministry.

In line with our wish to be inclusive we are also developing ways of facilitating some of our older and increasingly infirm church members being able to attend whole church gatherings. There is some cost to the church, but we feel that this is an important and worthwhile initiative.

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 weekly mobile Post Office service. We also host a village lunch club once a month, available to the wider community and run youth groups for ages 9 to 11 (Torchlight) and ages 11 to 14 (Connect).

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 regarding 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 2024 was another very positive year in the life of the Church. We look forward to pursuing our vision in 2025 with renewed enthusiasm.

The number of individuals having regular involvement in the activities run by the church as noted above in 2024 were:

Children and teenagers 190 Adults 170

Seer Green Baptist Church had 38 members at the end of 2024. No dedications or baptisms were held.

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SEER GREEN BAPTIST CHURCH

Financial Review

The financial results for 2024 together with a summary of the accounting policies adopted are set out in the accompanying financial statements.

The Church received total income of £104,037 and incurred expenditure of £94,906 resulting in a surplus of £9,131. The year ended with current assets of £65,128. Income for the year included a legacy and one-off donation totalling £8,500.

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. In December 2024 the church employed an intern who will be with us for a period of two years. The associated costs of employment 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 11 and 13.

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 2025

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 2025 we will:

The Trustees Report was approved by the Trustees at their meeting on 11th March 2025 and signed by the chair of the meeting, Reverend Louise Gilbertson

Reverend Louise Gilbertson

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SEER GREEN BAPTIST CHURCH

2. Charity information

Trustees:

Reverend Louise Gilbertson (Minister and Missional Leader) Tim Cox Barry Richardson (Treasurer) Ian Woodley Hilary O’Flanagan (Secretary)

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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SEER GREEN BAPTIST CHURCH

3. Independent examiner's report on the accounts

Section A Independent Examiner’s Report ~~ee~~   Report to the trustees/ Seer Green Baptist Church members of On accounts for the year 31[st] December 2024 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 31/12/2024 .

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

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: Date: 14[th] March 2025 ~~Po [|~~ Name: David S Jordan ~~DC~~ Relevant professional FCCA qualification(s) or body (if any): Address: Dell Lees, Seer Green Beaconsfield Buckinghamshire

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SEER GREEN BAPTIST CHURCH

4. Statement of financial activities for the year to 31st December 2024

----- Start of picture text -----
2024 2023
Unrestricted Restricted Designated TOTAL TOTAL Notes
Funds Funds Funds Funds Funds
Note 13 Note 12
Income £ p £ p £ p £ p £ p
Gifts and donations 52,946.04 52,946.04 61,504.22 3
Use of premises 24,437.00 24,437.00 18,887.50
Income from events 4,664.55 4,664.55 3,385.15
Interest earned 457.98 457.98 227.62
Restricted giving 4,239.14 4,239.14 4,895.27 13
Designated income 17,292.16 17,292.16 9,835.02 12
Utilities Refunds 0.00 218.58
TOTAL INCOME 82,505.57 4,239.14 17,292.16 104,036.87 98,953.36
Running costs of the church
Caretaker 2,942.50 2,942.50 2,664.00
Church maintenance and cleaning 5,322.35 5,322.35 7,963.04
Special project – fence and gate 1,679.17 1,679.17 0.00 5
Special project – Mance 5,313.60 5,313.60 0.00 5
boiler/shower
Special project - church roof 6,781.05 6,781.05 10,200.00 5
Church management 2,916.89 2,916.89 3,498.65 5
Church utilities 6,117.05 6117.05 6,607.39
Other costs 10,092.50 10,092.50 7,862.98 6
Manse costs (excl. special projects) 457.36 457.36 120.00 7
Minister/mission leader and intern
Employment costs 20,401.47 20,401.47 18,143.40 8,9
Mission
Regular outreach, children & 2,959.70 2,959.70 9,024.24
families
Equipping ourselves & specific 4,897.00 4,897.00 5,867.98 10
events
Support of missionary societies 10,758.10 10,758.10 16,000.00 11
Restricted Expenditure 1,856.75 1,856.75 5,536.75 13
Designated expenditure 12,410.45 12,410.45 4,989.19 12
Transfer between reserves -1,712.96 1,839.63 -126.67 £0.00 £0.00 13
TOTAL EXPENDITURE 78,925.78 3,696.38 12,283.78 94,905.94 98,477.62
Surplus/Deficit 3,579.79 542.76 5,008.38 9,130.93 475.74
----- End of picture text -----

----- Start of picture text -----
Unrestricted Restricted Designated
TOTAL
Funds Funds Funds
Total funds on 1st Jan 2024 48,098.03 2,674.85 5,223.81 55,996.69
Income 82,505.57 4,239.14 17,292.16 104,036.87
Expenditure 78,925.78 3,696.38 12,283.78 94,905.94
Total funds on 31st Dec 2024 51,677.82 3,217.61 10,232.19 65,127.62
----- End of picture text -----

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SEER GREEN BAPTIST CHURCH

5. Statement of assets and liabilities as at 31st December 2024

----- Start of picture text -----
31 December 31 December
2024 2023
Note £ p £ p
Fixed assets 14 0 0
Current assets
Cash at bank 65,127.62 55,996.69
Total assets 65,127.62 55,996.69
Liabilities 4 0 0
Represented by
Unrestricted funds 51,677.82 48,098.03
Designated funds 12 3,217.61 5,223.81
Restricted funds 13 10,232.19 2,674.85
Total funds 65,127.62 55,996.69
----- End of picture text -----

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 11th March 2025 and signed by:

Reverend Louise Gilbertson

Barry Richardson

Minister, Missional Leader and trustee

Treasurer and trustee

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SEER GREEN BAPTIST CHURCH

6. Notes to the accounts for the year to 31[st] December 2024

1. Basis of financial statements.

The accounts have been prepared on a cash receipts and payments basis.

2. Accounting policies.

3. Income and amounts due to the church

Seer Green Baptist Church is a charity and is registered for Gift Aid. Tax is reclaimed on Gift Aided donations and on small anonymous offerings of less than £30 under the Gift Aided Small Donations Scheme (GASDS). During the year amounts totalling £9,483 were claimed from H M Revenue & Customs in respect of Gift Aid and GASDS.

At 31[st] December 2024 there were amounts receivable as follows:

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SEER GREEN BAPTIST CHURCH

4. Expenditure and amounts due from the church

As permitted and as stated above, these accounts are prepared on a cash receipts and payments basis. At the year-end amounts totalling £395 were due to be paid to suppliers of goods and services received during the 2024 year. All amounts were settled within the first two weeks of 2025.

5. Church management and special projects

The Church Management category includes administration, preaching fees, insurance, governance costs, and running the photocopier.

During the 2024 further significant repairs were carried out to the church roof at a cost of £6,781.

6. Other costs

This category includes technology, catering, general supplies, minister's expenses, licences, small repairs and replacements and other incidental costs.

7. Manse costs

This category refers to essential maintenance and running costs for the Stable Lane property to the extent that these are not paid for by the Minister or dealt with separately as a special project.

8. Staff costs and trustee expenses.

----- Start of picture text -----
£
Salaries - net 15,618.07
Tax and national Insurance 862.28
Pension costs 3,920.92
Total 20,401.27
----- End of picture text -----

One member of staff was employed for the full year. Our intern commenced employment in December 2024.

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: £19,333 (includes employer NIC and employer 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 £20,401 and £19,333 represents salary payable to our intern, tax payment timing differences and pension deficit payments – see note 9.

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SEER GREEN BAPTIST CHURCH

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 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. In August 2022 these pavements reduced from £312.48 per month to £1 per month and ceased in October 2024. It is hoped that no further payments to the DRC will be required in the future.

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 including personal contributions was £3,921 in 2024. (2023 £3,644)

10. Equipping ourselves, and specific events

During 2024 we continued with the provision of welcome packs for newcomers to the village, an Alpha course, attended training courses, organised a number of outreach events and supported various events taking place in the village of Seer Green.

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SEER GREEN BAPTIST CHURCH

11. Grants to missionary societies

Each year, Seer Green Baptist Church makes grants from unrestricted income to missionary societies and other causes in line with the Churches governance document. The actual amounts donated from unrestricted income during 2024 giving were:

Grants to missionary societies and other
causes made during the year:
BMS World Mission
Interserve (for Simon and Ursula Standen)
Central Baptist Home Mission
Stewardship (for Mandy and Noel Taylor)
Seer Ministries
Dave McGuire
Hanga Translators
HGC Pastors
ARocha
Total		 Amount
£ p
1,100.03
2,799.99
1,100.03
1,750.00
1,958.05
550.00
790.00
660.00
50.00
£10,758.10

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 also donated to the Baptist Union Home Mission Scheme.

Barry Richardson is a Trustee of Seer Ministries, as well as a Trustee of the Church, but he played no part in the decision to give to that charity.

12. Designated funds.

Torchlight, a children's activity run by the Church and Little Blessing, an activity for parents, carers and the young children in their care, also run by the Church, keep their funds in the main church bank account as separate designated funds. In addition, funds have been set aside from one off gifts and legacies to help fund repairs to the church building and to assist with the cost of employing an intern. The movement on these designated funds was as follows:

Designated Funds
Torchlight
Little Blessings
Church building Fund
Intern Fund		 Balance at
Income
Expenditure
Transfer
Balance at
1st January
for the
for the
to/from
31st December
2024
Year
year
Unrestricted
2024
£ p
£ p
£ p
£ p
£ p
880.14
3,683.25
-4,690.06
126.67
0.00
4,343.67
5,108.91
-7,184.39
0.00
2,268.19
0.00
3,000.00
0.00
0.00
3,000.00
0.00
5,500.00
-536.00
0.00
4,964.00
5,223.81
17,292.16
-12,410.45
126.67
10,232.19

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SEER GREEN BAPTIST CHURCH

13. Restricted funds.

Restricted funds are funds set up where a donor specifies the purpose to which the donation is to be used.

The movement on the restricted funds during the year and balances at the year-end are as follows:

Restricted Funds
Childrens work
Fellowship Fund
Music
Graft
Defibrilator
EcoChurch
David McGuire
Tear child
Hanga Translators
Intern Fund
Lydia Gilbertson		 Balance at
Income
Expenditure
Transfer
Balance at
1st January
for the
for the
to/from
31st December
2024
Year
year
Unrestricted
2024
£ p
£ p
£ p
£ p
£ p
250.00
0.00
0.00
-250.00
0.00
462.50
815.47
-400.00
0.00
877.97
608.67
0.00
0.00
0.00
608.67
442.00
0.00
0.00
-442.00
0.00
436.66
0.00
-258.00
0.00
178.66
27.31
0.00
0.00
0.00
27.31
72.96
87.42
0.00
-160.38
0.00
14.75
7.50
-35.00
12.75
0.00
360.00
720.00
-720.00
0.00
360.00
0.00
2,165.00
0.00
-1,000.00
1,165.00
0.00
443.75
-443.75
0.00
0.00
2,674.85
4,239.14
-1,856.75
-1,839.63
3,217.61

Transfers to/from Unrestricted in the table above represents expenditure dealt with through the unrestricted general fund where donations have previously been received to assist with the cost of such expenditure and have been included in the restricted funds.

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.

14. 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 £1,426,873 and The Manse has an insured value of £408,274.

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