_**Inspiring lives with the message of Jesus**_
## **Ross-on-Wye Baptist Church**
# **Annual Report and Accounts for the year ended 31st December 2021**
**Charity registered number: 1175785**
Ross-on-Wye Baptist Church, Broad St, Ross-on-Wye HR9 7EA Church Office, The Venue, Hill Street, Ross-on-Wye, Herefordshire, HR9 7AD Tel: 01989 566966, Email: admin@rossbaptist.org www.rossbaptist.org
Registered Charitable Incorporated Organisation No: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## **Annual Report and Accounts**
## **Contents**
Annual Report and Accounts .............................................................................................................. 2 Contents .................................................................................................................................................. 2 Report of the Trustees ............................................................................................................................ 3 Trustees and Administration ................................................................................................................. 12 Independent Examiner's Report to the trustees of Ross-on-Wye Baptist Church ................................ 13 Statement of financial activities - .......................................................................................................... 14 Balance sheet ........................................................................................................................................ 15 Cash flow statement.............................................................................................................................. 16 Notes to the accounts ........................................................................................................................... 17
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Report for the year ended 31st December 2021
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## **Report of the Trustees**
## **for the year ended 31st December 2021**
## _**Objectives and activities**_
## **Our aims**
The objects of the charity are set out in the charity’s Approved Governing Document and are summarised as follows:-
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.
Our ‘Mission’ statement is:
_“To be a people inspired by Jesus who share life together and who are empowered to make a difference in all aspects of life”_
## **Our objectives**
Our objectives are set to reflect our faith and community aims. In carrying out this review, the trustees have considered the Charity Commissioners general guidance on public benefit and in particular its supplementary public guidance on the advancement of religion for the public benefit.
Our aims continue to be the provision of a facility where the community in Ross on Wye and the surrounding district can worship, and also a facility that can be used by the general public as a safe place to meet and provide activities. We also wish to cast a wider vision of transforming our town, county, and country and beyond to help make a world-wide community that is peaceful, vibrant, and harmonious, healed through God’s love.
Our ‘Vision’ statement still states that at Ross Baptist Church:
_“We will be a Church that serves our community and where people of all ages and abilities can develop a relationship with Jesus”_
## **Our communications**
In our publicity, letterhead, and literature Our ‘Mission’ statement and ‘Vision’ statement are combined and shortened to:
_“Inspiring lives with the message of Jesus”_
## **Covid-19 Pandemic**
The charity’s activities continued to be restricted in face-to-face events with the continuing effects of the SARS Coronavirus 2 Pandemic. The activities listed below gradually returned to normal during the course of the year, when following Government advice, and the regulation in force at the time the church building, and community centre (The Venue) were opened in stages to the public. The charity continued its activities throughout the year with church services being recorded and then broadcast
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on our YouTube™ channel, and other activities such as communion services, prayer meetings and social interactions and support via Zoom™ meetings.
## **Strategies**
We continue to want to make Ross-on-Wye Baptist Church an accessible and welcoming venue where the community in general, or those who wish to know more about our faith, can gather to learn about God’s love and grace and to worship. The church building and the community centre (The Venue) are open for activities most days each week (when permitted) and support and guidance are available from the Church Office in The Venue when the church building is closed.
Regular teaching remains a feature of church life and the church community by way of Sunday services and weekday events, including communion, and house groups.
The church’s focus is not only inwards to its members, and an important part of its strategy is to provide help and support to the community at the point of need. For example a Christians Against Poverty debt counselling service is operational, regular mentoring visits are made to the town’s secondary school, pastoral help and support is available to all, and support and help to those on the margins of our society feature heavily on its agenda.
The church’s finances are self-supporting through the gifts and donations of its members. As part of its strategy the church is also mindful of giving to those nationally and worldwide who have insufficient money to cover their basic needs for shelter, food, clothing, and who are destitute with no means of support.
An important part of our strategy is community welfare and education. All our community activities are advertised, and we welcome the participation of all in our local community. Most of our activities, such as a children’s annual Holiday Club and Team Café events, are free and supported by donations or grant funding. Where a charge is made, concessions or bursaries are available in order to minimise exclusion of those in need.
An important focus is made on supporting school-age activities and the church employs a full-time youth worker and a part-time families ministry team leader, plus volunteer helpers some of whom are heavily involved in mentoring work within the local primary and secondary schools.
Throughout the year, the children’s work has continued to be managed and transacted by volunteer members of the church congregation. Links with primary schools have been maintained; the work of Open the Book is supported by a number of church members who between them regularly visit 2 schools as part of this outreach. The church continued with involvement in Transforming Lives for Good; an early intervention process supporting children & families in one local school.
## **Grant making policy**
Church members continue to give generously to disaster appeals arising from natural calamities affecting various countries around the world as well as those ‘at home.’
## **Staff**
We have five paid staff: our minister, a youth worker, a part time administrator and a part time families ministry team leader, as well as the Wye Valley Centre manager for Christians Against Poverty who also works part time.
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Report for the year ended 31st December 2021
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The decision to appoint a part time dedicated Children’s and Families Worker has been deferred until 2022. [This post is currently being advertised – July 2022]
In March 2021 following a complaint our minister Revd N. Bennett was suspended without judgment pending the outcome of investigations. His suspension continued throughout the remainder of 2021. Subsequently his accreditation as a Baptist minister was removed by the Baptist Union of Great Britain and he then resigned his post on 20[th] March 2022. The Revd. N Bennett was removed from the list of trustees held by the Charity Commission on 6[th] April 2022.
## **Use of volunteers**
Volunteers are an important resource in both our faith and community work. Volunteers are involved in most of our faith and community work and number approximately 60. All the church trustees give of their time freely. We encourage every church member to be involved in voluntary activities and to share their faith and skills with others.
All those volunteers working with children and other vulnerable persons are DBS checked.
## _**Activities and achievements**_
## **How our activities deliver public benefit**
The charity carries out a wide range of activities in pursuance of its charitable aims. The trustees consider that these activities, summarised below, provide public benefit both to those who worship at Ross-on-Wye Baptist Church and the wider community of Ross on Wye and its locality. All these meetings are open to the public.
Though convenient, the separation between “religious” and “community” used below is entirely artificial – with a great deal of cross-over between the two areas.
## **Religious activities**
The church provides a centre for our worship, prayers, teaching, and other activities associated with our Christian faith. During the year under review, we offered a range of religious services and activities, despite the restrictions including:
## **Believer’s Baptism**
When permitted we are able to baptise people who wish, in this way, to bear witness to their Christian faith.
## **Children and Youth Programmes**
A rich and varied programme of children and young persons’ events regularly take place each week and at camp and festival events when available and permitted; with the purpose of showing the love of Jesus in a practical, relevant, and understandable way. All programme events take place in a safe environment.
## **Christian Marriage**
The church provides a venue for Christian marriage services. Furthermore the church encourages Marriage Preparation and Marriage enrichment by conducting, as required, courses on these subjects.
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Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## **Christian Mission**
The church continues to support communication of the Christian faith beyond Ross. This year has seen some of our members serving in placement in northern Kenya with the Africa Inland Mission.
The church has a policy of ensuring that a tithe of our income is made available to support activity in mission and missional community benefit.
## **Courses to Explore Christian Faith**
From time to time these courses (generally Alpha or Christianity Explored) are held for those who wish to explore the Christian faith.
## **Festivals**
The church recognises and celebrates the major Christian festivals of Easter, Pentecost, Harvest and Christmas. All services are open to the general public, and some are conducted in the public realm when permitted.
## **Funeral facilities**
The church is made available for those who wish for a Christian funeral. Post bereavement counselling and care is available if required.
## **Holiday Club and other activities**
Our summer school holiday activities [Family Fun Week] was able to restart in July taking place in the church car park, The Venue and at the local rugby ground. In September the Kingdom Crew restarted mornings of activity & Christian teaching together with a lunch [Family Fun on Sunday] held in the Venue, and a Nativity Play took place watched by families within a Sunday Service at Christmas.
## **Infant dedication**
From time-to-time requests for infant dedication are agreed and these normally take place as part of Sunday morning services.
## **Inter-denominational and faith dialogue**
Ross-on-Wye Baptist Church is a member of Churches Together Ross-on-Wye, and is open to promote inter-faith dialogue and social cohesion.
## **Pastoral care**
This has continued to be a challenging year from a pastoral perspective, but we believe that pastoral care means much more than just meeting up with people in a time of crisis. It's about journeying with one another on a day-by-day basis and building relationships. Pastoral care has been provided by our Pastoral Framework via telephone, Zoom™, house groups and out-door, followed by home visits when permissible. This continues to encourage deeper and more meaningful pastoral connection within the Church and has offered support to the isolated and those shielding from infection.
## **Small groups**
Nine small groups operate from within the church and together have served more than 100 members and friends. Many of these have continued during the pandemic by Zoom™ and have a range of activities from bible study and prayer to mutual pastoral support and family social events. The study
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topics are chosen by the groups to meet their particular needs and have ranged from thematic to bookbased and from deeply doctrinal to practical application.
All small group leaders are either trained in safeguarding or have group members so trained.
## **Worship, Teaching and Prayer**
Regular weekly services are held with an attendance of around 100 people, including children and young people either in person or via our YouTube™ channel. A twice weekly communion service has been held, and additionally a number of prayer meetings each week have taken place to pray through specific issues in the life of the church. Details of services have been published on the church’s website.
## **Community activities**
These were restricted in the early part of the year, but gradually opened up in a Covid secure manner during the course of the year. The church building opened for personal prayer for ‘Thy Kingdom Come’ in May. Live steam services without a congregation started in July, and open services started in August.
## **Acts 435**
We are involved in this national initiative which enables demonstrable need to be met quickly by targeted giving.
## **Christians against Poverty**
We provide a Christians against Poverty debt counselling service. The service has helped many people and has had a positive influence in the local community. A Centre manager is supported by, a voluntary debt coach, a community link worker, and client ‘befrienders.’ The Centre also acts as a hub for work in the Royal Forest of Dean and Monmouth areas as well as Prescoed & Usk prisons.
## **Children and Youth Groups**
Open to all children and young people to play and learn about the Christian faith in a safe environment. Groups normally take place weekly in the church and The Venue. Activities include storytelling and craft work as well as indoor and outdoor games. Groups continued to meet on-line, and a number of craft activity videos were posted on YouTube™, becoming face-to-face in stages through the year, as permitted.
## **Loaves and Fishes**
During the school holidays the Children & Families Team delivered food bags weekly to up to 20 families to address ‘holiday hunger’.
## **Community Food Larder**
The church is a participant in a community food larder scheme to provide practical help for the needy and those marginalised by society.
## **Freecycle**
The church usually organises a quarterly event at The Venue where surplus goods are offered free to those in need.
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Report for the year ended 31st December 2021
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## **Halls and rooms**
Our halls and meeting rooms are available for use by local groups and organisations. This year, in addition to occasional use by community-based groups for meetings, the facilities have been used by art groups, community interest-orientated groups, coffee mornings, concerts, children’s clubs, and fair-trade events, again when permitted.
## **Horizons**
The church normally provides a venue for a weekly gathering of around 20-30 older folk who pursue interests such as chairobics, knitting, table games and other similar activities. After a light lunch, a speaker is invited to give a short and age-relevant talk – which often involves some interactive element. Mindful of the vulnerability of this group, this activity remained closed for much of the year but reopened in September with a celebratory tea-party!
## **Mental Health & general Wellbeing**
The church continues to have an active role in providing support for those in our community who struggle with issues of mental health.
We are now recognised as being ‘dementia friendly’ by the Alzheimer’s Society.
## **Mentoring**
We currently have in the order of 40 students on our list at John Kyrle High School, where the school, when it is open, asks us to engage on a 1:1 basis to encourage young people who are having difficulties.
## **Parents and Toddlers**
This is a busy weekly support activity that has earned a local reputation as a friendly and accepting place. It is free and is mainly attended by many young mothers and their children. Play facilities and general fellowship feature each week with occasional professional advice and guidance sessions. We were able to re-open this activity in September.
## **The Venue**
During the year, The Venue is normally extensively used by both church and community. It regularly plays host to four different charitable groups (including the sole remaining open-access youth club provision in the town) as well as providing a space for performance events, Pilates, and the local produce market, which was able to continue operating throughout the restrictions.
## **Weekly Coffee Morning**
A weekly coffee morning takes place with a steady ‘regular’ clientele who welcome the quiet, friendly atmosphere, and during ‘lockdown’ met on Zoom™, later meeting in a local café before finally moving back into the church building.
## _**Structure, governance and management**_
## _**Organisational Structure**_
The charity trustees are responsible for the general control and management of the charity.
The trustees give their time freely and receive no remuneration or other financial benefits, apart from:
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- the Pastor, who is a managing trustee and paid employee of the church; and,
- the manager of The Venue who, with the agreement of the members, is paid for his time undertaking that work.
The trustees meet together as a corporate body bi-monthly and comprise:
- Elder trustees whose prime responsibilities are to focus on the spiritual well-being, pastoral direction, vision casting and care of the leaders, church members and congregation.
- Church member (managing) trustees whose prime responsibilities are the supervision of the day-to-day management of the church, including finance, premises, health and safety, staffing, child protection and insurance.
The Elder trustees generally meet twice monthly in addition to meeting with the managing trustees.
To assist in the smooth running of the charity the trustees have set up a number of subgroups that help them oversee certain aspects of the charity’s work. Subgroups are currently established for finance, pastoral work, welcoming/hosting, ladies’ breakfast, and AV team. Each group reports back with their recommendations to a full meeting of the trustees and to the church members’ meeting. Subgroups meet at appropriate intervals.
The chair of trustees chairs the church trustees’ meetings. The chair of trustees is a managing trustee and also attends meetings of the elder trustees, thus achieving a fully informed ‘cross-over’ with both charity trustee committees.
The church managing trustees are accountable fully to the members’ church meeting which is ultimately the decision-making body in accordance with the Approved Governing Document.
Day to day management of the church, community facilities and projects is delegated to staff, assisted from time to time by volunteer workers.
## **Recruitment and appointment of trustees**
The existing trustees are responsible for the appointment of new trustees in accordance with the Approved Governing Document of the church. Nominations are sought from members of the church and a process of election in accordance with the Approved Governing Document subsequently takes place.
In selecting new trustees, the church seeks to identify people who are church members, are actively engaged in the activities of the church, have apostolic gifts as outlined in the Bible and possess, when necessary, personal competence, specialist knowledge and skills.
## **Induction and training of trustees**
Following successful election and appointment, new trustees are introduced to their new role and given copies of the Approved Governing Document and the Baptist Union Corporation Limited publication C15 – Help I’m a Charity Trustee. Direction towards looking at a number of publications from the Charity Commission is also given. Included in this is the guidance on churches and public benefit and on the advancement of religion for the public benefit.
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All trustees are required to participate in, and be certified as having completed, safeguarding training.
These procedures ensure that new trustees are aware of the scope of their responsibilities under The Charities Act.
## **Risk Management**
The trustees have assessed the risks the charity faces and have drawn up a number of policies to address the major risks associated with our estate and activities. These deal with the nature of the risks, the likelihood of the risks happening, and the measures taken to manage them.
The policies are reviewed regularly by the trustees. The chair of trustees reports on a regular basis any changes in risk factors to the relevant trustees’ meeting and to the church members’ meeting.
The trustees are satisfied that policies and systems are in place to manage the risks that have been identified. In particular that insurance cover is in place, Health and Safety issues are identified, Safeguarding polices are documented and followed, Significant Risk Areas are reported, and the finances of the church are kept under regular review.
Appropriate Disclosure Barring Service (DBS) checks, supported by regularly reviewed policies, are made for all those who work with children, young people, and vulnerable adults.
All leaders of activities at which children and/or vulnerable adults could be present are required to participate in, and be certified as having completed, safeguarding training.
The systems necessary to comply with the General Data Protection Regulation UK were put in place.
## _**Financial review**_
## **Reserves policy**
We believe that the needs of the church will be met by God at the proper time, but we recognise also that prudence and recommended charity practice both require there should be a formal policy on reserves. It is important that a sufficient balance of funds should be held within the General fund to enable it to meet all its financial obligations as they fall due, and to that end the Trustees consider we should maintain a working balance in the General fund equivalent to three months expenditure - approximately £50,000.
At 31 December 2021 the balance of £124,559 in General Funds exceeded that figure by a comfortable margin, subject to the ongoing uncertainty regarding the pensions liability, although the risk there appears to have been mitigated significantly.
## **Principal funding sources and financial performance**
The church continues to raise the funds which it needs to carry on its activities from within its own membership. The church is heavily dependent on its 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
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nevertheless contribute substantially to the achievement of the church’s objectives and to the public benefit.
The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements. The pandemic has severely impacted the ability of the church to meet together over the last two years, but despite all the difficulties and the significant reduction in hirings of The Venue, it is heartening to be able to report that at both the operational and the overall levels the income for the year has exceeded expenditure, thanks to the grace of God and the continuing generosity of the membership. The financial stability this produces is enabling the church to make plans with confidence for the further development of the work amongst children, and in other areas.
## **Investment policy and objectives**
The charity has no long-term investments. Cash reserves are held in deposit accounts.
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Report for the year ended 31st December 2021
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## **Trustees and Administration**
_**Trustees during the year**_
|**Title**|**Forename**|**Surname**|**Role**|
|---|---|---|---|
|Mr.|Andrew|Downing|Managing Trustee|
|Mr.|Michael|Agyeman|Managing Trustee|
|Rev.|Neil|Bennett|Minister
& ex officio Trustee|
|Mrs.|Liz|Blake|Elder Trustee|
|Mrs.|Irene|Rothwell|Elder Trustee|
|Mrs.|Sheila|Shepheard|Elder Trustee|
|Mr.|Martin|Skirrow|Treasurer & Elder Trustee|
|Mr.|Mike|Spencer|Managing Trustee|
|Miss|Rosemary|Sutton|Managing Trustee|
|Mr.|Vincent|Tweed|Managing Trustee|
|Mr.|Nick|Wardale|Elder Trustee|
|Rev.|Peter|Wade|Elder Trustee|
|Dr.|John|Wilson|Chair/Secretary &
Managing Trustee|
## **Notes**
Appointed 30/07/2021 (3 years) Appointed 30/07/2021 (2 years) [Resigned 20[th] March 2022}
Re-appointed 16/07/2018 (5 years) Appointed 26/10/2020 (7 years) Retired 21/11/2021
Re-appointed 16/07/2018 (6 years) Appointed 30/07/2021 (3 years) Appointed 30/07/2021 (2 years) Appointed 30/07/2021 (1 year) Re-appointed 16/07/2018 (6 years) Appointed 26/10/2020 (7 years) Appointed 30/07/2021 (1 year)
## _**Independent examiner**_
PJC Metcalfe, Chartered Accountant, Hildersley Cottage, Ross-on-Wye, HR9 7NJ
## _**Name of the bankers**_
CAF Bank Limited (CBL), 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ. Registered under number 1837656.
This report was approved by the trustees on and signed on their behalf by:
John Wilson,
Chair Trustees, Ross-on-Wye Baptist Church.
4[th] July 2022
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Report for the year ended 31st December 2021
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## **Independent Examiner's Report to the trustees of Ross-on-Wye Baptist Church**
I report to the trustees on my examination of the accounts of the above charitable incorporated organisation (the Charity) for the year ended 31 December 2021.
## _**Responsibilities and basis of report**_
As the charity's trustees you are responsible for the preparation 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 all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## _**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 which give me cause to believe that, in any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did 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.
Date: 5th July 2022
Peter J C Metcalfe
Ross-on-Wye Chartered Accountant
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Report for the year ended 31st December 2021
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## **Statement of financial activities**
|**Notes**
Donations and legacies
**2**
Charitable activities
**3**
Investment income
**4**
Total income
**Expenditure on:**
Charitable activities
**5**
Total expenditure
**Net income/(expenditure)**
Transfer between funds
**Net movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted funds**
**Restricted**
**Endowment**
**Total**
**Total**
**General**
**Designated**
**funds**
**funds**
**2021**
**2020**
£
£ £
£
£
£
163,244
25,653
188,897
185,233
1,212
5,817
7,029
6,618
391
391
439|
|---|---|
||164,847
5,817
25,653
196,317
192,290|
||158,955
13,212
20,759
192,926
181,779|
||158,955
13,212
20,759
192,926
181,779|
||5,892
-7,395
4,894
3,391
10,511
-2,484
2,484|
||3,408
-4,911
4,894
3,391
10,511
124,559
57,951
35,457
50,000
267,967
257,456|
||127,967
53,040
40,351
50,000
271,358
267.967|
The notes on pages 17 to 22 form part of these financial statements.
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Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## **Balance sheet**
|**Notes**
**Fixed assets**
**Tangible fixed assets**
**9**
**Current assets**
Debtors
**10**
Cash in hand and at bank
**11**
**Current liabilities**
Creditors: amounts falling due within one year
**12**
**Net current assets**
**Total assets less current liabilities**
**Non-current liabilities**
Creditors: amounts falling due after one year
**13, 14**
**Net assets**
**15**
**Charitable funds**
Unrestricted funds
**16**
Restricted funds
**17**
Endowment funds|**2021**
£
116,809
7,068
175,801
182,869
11,460
171,409
288,218
16,860
271,358
181,007
40,351
50,000
271,358|**2020**
£
119,454|
|---|---|---|
|||9,523
168,241|
|||178,764
8,527|
|||170,237|
|||289,691
21,724|
|||267,967|
|||182,510
35,457
50,000|
|||267,967|
The financial statements were approved by the trustees on 4[th] July 2022 and signed on their behalf by:
## John F Wilson Chair of Trustees
The notes on pages 17 to 22 form part of these financial statements.
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Report for the year ended 31st December 2021
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## **Cash flow statement**
|**Notes**
**Cash flows from operating activities:**
Net income for the year as per the statement of financial
activities
Adjustments for:
Depreciation charge
Decrease in debtors
Decrease in creditors
**Net cash (used)/ provided by operating activities**
**Cash flows from investing activities**
Investment interest
Capital expenditure on property
**Net cash used in investing activities/capital expenditure**
**Change in cash and cash equivalents in the year**
**Cash and cash equivalents at the beginning of the year**
**Cash and cash equivalents at the end of the year**
**11**|**2021**
**£**
3,000
2,645
2,455
-1,931
6,169
391
6,560
169,241
175,801|**2020**
**£**
10,072
2,665
-2,197
-16,241|
|---|---|---|
|||-5,701|
|||439
-4,494|
|||-4,055|
|||9,756
178,997|
|||169,241|
The notes on pages 17 to 21 form part of these financial statements.
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Report for the year ended 31st December 2021
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## **Notes to the accounts**
## **1 Accounting policies**
## **1.1 Accounting convention**
The charity is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and the 2015 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).
The financial statements have been prepared under the historical cost convention and on a going concern basis.
## **1.2 Income**
Donations are recognised when received, income tax on Gift Aid donations when the related income is recognised, legacies when their receipt is reasonably certain and can be properly quantified, and investment income in the accounts in the year in which it is receivable.
## **1.3 Expenditure**
All expenditure is included on an accruals basis and is recognised where there is a legal or constructive obligation to pay. The charity is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.
The Church makes grants to other organisations whose charitable objects complement its work, to people working in complementary Christian ministry, and for the relief of the poor in the local community. Grants and donations are accounted for when paid over.
Support costs are considered to be wholly attributable to the establishment activity.
## **1.4 Funds accounting**
Funds held are either:
Unrestricted - general fund to be used in accordance with the charitable objects at the discretion of the trustees
- designated funds - set aside by the church or trustees out of the unrestricted general fund for specific future purposes, or
Restricted - held under charity law under specific trusts, declared by the donor when making the gift or resulting from an appeal for funds for a specific purpose.
## **1.5 Fixed assets**
The church premises in Broad Street, Ross-on-Wye, are held by the Baptist Union Corporation Ltd charity no. 249635 as custodian trustee and are considered to be the permanent endowment of the charity. The historical cost is not known, and they are not shown at market value or depreciated.
The church is also the beneficial owner of the Venue, Hill Street, Ross-on-Wye, subject to the relevant trusts of which the Baptist Union Corporation Ltd is the custodian trustee. This building is used for the children and youth activities of the church, by the local community, and houses the church offices.
Freehold land and buildings are included in the financial statements at cost where that is known, less depreciation provided on the straight-line method.
Depreciation on the buildings is calculated to write off the cost on a straight-line basis over the expected useful life of the asset, at the following rate:
Buildings 2% pa
The cost of furniture, fittings and equipment is written off at purchase and not capitalised.
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RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## **1.6 Pensions**
The Church participates in a number of defined contribution arrangements and in addition is a participating employer in a multi-employer defined benefit scheme which is also accounted for as a defined contribution scheme as it is not possible to identify the Church’s share of the underlying assets and liabilities. Contributions to the schemes are charged to the financial statements in the period to which they relate.
The Church is obliged to make further contributions to the defined benefit scheme in respect of employment service before 31 December 2011. This scheme closed to further accrual on 31 December 2011 at which point it was replaced by a defined contribution plan.
Further information about the defined benefit scheme is given in note 17.
## **1.7 Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognized at transaction value and subsequently measured at their settlement value.
## **1.8 Going concern**
The trustees have reviewed the ongoing future of the charity and are satisfied that there are no material uncertainties that may cast significant doubt on the charity’s ability to continue as a going concern.
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RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## _**Notes to the accounts (continued)**_
|**2 Donations and legacies**
Offerings and gifts
Income tax recoverable
**3 Income – charitable activities**
Use of premises
Outreach
Youth work
**4 Investment income**
Bank interest
**Total income**
**5**
**Expenditure-charitable activities**
**Ministry & mission**
Salaries & national insurance
Pension costs
Ministry support costs
Gifts to speakers
Miscellaneous ministry costs
Children and young people
Outreach
Catering
Office costs including salary
Publicity
Sundries
Mission and other gifts (note 7)
**Establishment**
Building repairs & maintenance
Equipment replacement & repairs
Light and heat
Water
Insurance
Cleaning & management
**Expenditure before provisions**
**Net income before provisions**
**Provisions (non-cash)**
Depreciation
Finance cost - discount unwind
Change in pension liability
Total non-cash expenditure
**Total expenditure**
**6 Net income/(expenditure)**|**Unrestricted funds**
**General**
**Designated**
**£**
**£**
136,200
27,044
163,244
347
5,817
811
54
1,212
5,817
391
164,847
5,817
**Unrestricted funds**
**General**
**Designated**
**£**
**£**
83,400
5,609
968
875
4,043
5,950
149
1,636
16,347
72
687
255
17,025
136,761
255
4,022
2,564
3,519
2,301
6,110
3,127
229
137
3,989
1,551
1,975
3,277
19,844
12,957
156,605
13,212
8,242
-7,395
2,645
96
-391
2,350
158,955
13,212
5,892
-7,395|**Restricted**
**funds**
**£**
23,014
2,639
25,653
25,653
**Restricted**
**Funds**
**£**
4,800
13,444
2,515
20,759
20,759
4,894
0
20,759
4,894|**2021**
**Total**
**£**
159,214
29,683
188,897
6,164
811
54
7,029
391
196,317
**2021**
**Total**
**£**
88,200
5,609
968
875
4,043
5,950
13,593
1,636
16,347
72
942
19,540
157,775
6,586
5,820
9,237
366
5,540
5,252
32,801
190,576
5,741
2,645
96
-391
2,350
192,926
3,391|**2020**
**Total**
**£**
158,449
26,784|
|---|---|---|---|---|
|||||185,233|
|||||5,716
902|
|||||6,618|
|||||439|
|||||192,290|
|||||**2020**
**Total**
**£**
85,791
5,456
3,164
1,750
2,013
3,358
13,330
1,045
16,160
97
312
20,083|
|||||152,559|
|||||5,222
9,800
8,909
1,230
5,435
8,387|
|||||38,983|
|||||191,542
748
2,665
685
-13,113|
|||||-9,763|
|||||181,779|
|||||10,511|
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RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## _**Notes to the accounts (continued)**_
|**7**
**Charitable donations and grants** **Unrestricted**
**Restricted**
**£**
**£**
Baptist Home Mission
6,600
BMS World Mission
1,004
AIM (Alan & Pauline Jordan)
6,600
Bags of Hope
862
Others
1,434
Stewardship Fund (Designated)
Acts 435
2,515
Jordans
525
17,025
2,515
**8**
**Employees**
The average number of persons employed during the year was:
Employment costs
Salaries
Social security costs
Pension costs|**Total 2021**
**£**
6,600
1,004
6,600
862
1,434
2,515
525
19,540
**2021**
5
**£**
97,194
3,445
6,218
106,857|**Total 2020**
**£**
6,600
1,189
6,600
873
1241
3,520
60|
|---|---|---|
|||20,083|
|||**2020**
5
**£**
94,975
3,272
6,056|
|||104,303|
## **Related party disclosures**
No employee received emoluments in excess of £60,000 during the year (2020: none).
One trustee, Neil Bennett, was employed by the Church and his remuneration for 2021 was:
Salary: £38,781 (including manse allowance): Pension contributions: £3,632 Expenses: £242.
Vincent Tweed, trustee, supplied management services to the charity during the year in connection with The Venue costing £1,843 (2020: £1,787).
A total of £3,822 (2019: £6,350) was reimbursed to trustees relating to disbursements properly made on behalf of the charity.
Aggregate donations received from the charity's trustees in the year amounted to £29,933(2020: £31,634).
|**9**
**Tangible fixed assets**
**Cost**
At 1 January 2021
At 31 December 2021
**Depreciation**
At 1 January 2021
Charge for the year
At 31 December 2021
**Net book value**
At 1 January 2021
At 31 December 2021|**The Venue**
**£**
132,230
132,230|
|---|---|
||12,776
2,645|
||15,421|
||119,454
116,809|
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RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## _**Notes to the accounts (continued)**_
|**10**
**Debtors**
Gift Aid tax reclaim
Other debtors
**11**
**Cash at bank and in hand**
Current accounts
Savings accounts
**12**
**Creditors: amounts falling due within one year**
Pension scheme - contributions to deficiency
Accruals
Other creditors
**13.**
**Creditors: amounts falling due after one year**
Pension liability
At 1 January
Finance cost of discount unwind
Increase/(decrease) in pension liability
Deficiency contributions
At 31 December
Amount falling due within one year
Amount falling due after one year
||**2021**
**£**
6,822
246
7,068
**2021**
**£**
11,635
164,166
175,801
**2021**
**£**
4,568
289
6,603
11,460
**2021**
**£**
26,226
96
-391
-4,502
21,429
4,568
16,860
||**2020**
**£**
6,859
2,664|
|---|---|---|---|---|
|||||9,523|
|||||**2020**
**£**
15,466
153,775|
|||||169,241|
|||||**2020**
**£**
4,502
833
3,192|
|||||8,527|
||
||
|**2020**
**£**
41,974
685
-13,113
-3,320
26,226
4,502
21,724|
The liability represents the present value of the deficiency contributions at the accounting date. The discount rate used is 1.3% (2020: 0.4%) and the minimum pensionable income rate 4.0% (2020: 3.0%).
See note 17 below for more information about the pension liability.
|**14**
**Analysis of net assets between**
**f**
**d**
Fund balances at 31 December
represented by:
Tangible fixed assets
Current assets
Current liabilities
Non-current liabilities|**Unrestricted funds**
**Restricted**
**Endowment**
**2021**
**General**
**Designated**
**funds**
**fund**
**Total**
**£**
**£**
**£**
**£**
66,809
50,000
116,809
89,478
53,040
40,351
182,869
-11,460
-11,460
-16,860
-16,860|
|---|---|
||127,967
53,040
40,351
50,000
271,358|
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RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785
Report for the year ended 31st December 2021
Ross-on-Wye Baptist Church
## _**Notes to the accounts (continued)**_
|**15**
**Unrestricted funds**
General fund
**Designated funds**
Development
a
Stewardship
b
Gift day
c
The Venue
d
Total unrestricted funds|**At 1.1.21**
**Income**
**Transfers**
**Expenditure**
**At 31.12.21**
**£**
**£**
**£**
**£**
**£**
124,559
164,847
-2,484
158,955
127,967|
|---|---|
||40,325
40,325
1,983
1,983
10,732
10,732
4,911
5,817
2,484
13,212
0|
||57,951
5,817
2,484
13,212
53,040|
||182,510
170,664
172,167
181,007|
- a. Relates to a legacy received in 2005 designated for the spiritual or physical development of the
- b. Set aside for future distribution
- c. For specific maintenance projects.
- d. Designated for the future maintenance, upkeep, and development of the centre.
|**16**
**Restricted funds**
Christians against Poverty
Youth & Children
Acts 435|**At 1.1.21**
**Income**
**Expenditure**
**At 31.12.21**
**£**
**£**
**£**
**£**
34,212
23,138
18,244
39,106
1,245
1,245
2,515
2,515|
|---|---|
||35,457
25,653
20,759
40,351|
## **17 Defined benefit pension scheme**
The Church participates in a number of defined contribution arrangements and in addition is a participating employer in the multi-employer defined benefit Baptist Pension Scheme. Contributions are charged to the statement of financial activities in the period to which they relate.
The defined benefit (DB) Baptist Pension Scheme is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The scheme closed to further accrual on 31 December 2011 and was replaced by a defined contribution (DC) plan within the same scheme.
The last formal valuation of this DB Plan was performed at 31 December 2019 and revealed a deficit of assets compared to liabilities of £18million, equivalent to a funding level of 94% (£93m and 70% at 2016).
The Church and other employers supporting the DB plan are collectively responsible for funding the deficit and the Church could be liable if other participating employers are unable to meet their obligations under the plan. Deficiency contributions are payable as a result of the deficit and the expectation for when these might finish is June 2026, but there can be no certainty about this.
Baptist Pensions have estimated that as at 20 April 2022 the cost for the Church to settle the employer debt in respect of its share of the pension deficit, relating to past ministers’ membership, was £28,000. Payment of this would be required if a cessation event occurred whereby the church no longer employed any members of the scheme, or the Church decided to settle its obligations under the DB plan. The Church currently has one active member of the scheme and plans to maintain this position so that it does not trigger a cessation event, and to retain some control over the timing of any settlement payment.
Total pension contributions to all schemes recognized as an expense in 2021 were £6,218 (2020: £6,056)
Page 22 of 22
RBC 2021 Report_Accounts 20220711 Final Signed
Charity registered number: 1175785