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2022-03-31-accounts

REGISTERED CHARITY NUMBER: 1177154

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Tewkesbury Baptist Church C.I.O.

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 13
Independent Examiner's Report 14 to 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Financial Statements 18 to 20
Detailed Statement of Financial Activities 21

Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

The trustees present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities issued in March 2005.

Reference and Administrative Details

Registered Charity number 1177154

Principal address

Station Road Tewkesbury Gloucestershire GL20 5DR

Trustees

Mrs S Charlesworth Mrs S Green P Haddrell D Hobbs Elder S Lockley K Morris S Napper J Rathbone

Independent examiner

Holberton and Co Nortonbury House 37 High Street Tewkesbury Gloucestershire GL20 5BB

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Structure, Governance and Management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Organisational structure

The Church Leader and Elders oversee the spiritual/pastoral side of the church life, whilst the trustees are responsible for facilitating the work of the church, overseeing maintenance, and ensuring the buildings are fit for purpose. The Key Team Leaders, who make up the Wider Leadership team, are responsible for their particular areas of church life but work collectively as a team, with the Church leader as head. There are 41 church members, one has moved to another church during the year.

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed, and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Objectives and Activities

Objectives and aims.

The Elders and Wider Leadership team, under the lead of Shane Roche, have the responsibility of promoting within Tewkesbury and its environs the whole mission of the church, pastoral, evangelistic and social.

The Trustees are responsible for the structure and fabric of the Church building located in Station Road, Tewkesbury, and the church manse, 31 Barton Road, Tewkesbury.

The Purpose of the Church is: -

The Wider Leadership Team and Trustees are committed to enable as many people as possible to worship at our Church. The Eldership maintains an overview of services and other activities within the church. Our services and worship put faith into practice through prayer, scripture, and music.

Our Church Leader is a full-time employee, leaving the Children and Youth Coordinator and safeguarding Officer as part time. One of our young people has been appointed as a cleaner for 6 hours per week giving her some work experience as well as a small income.

When planning our activities for the year, the Church Leader, Eldership and Wider Leadership Team have considered the Commission's guidance on public benefit including the specific guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our community outreach through prayer, scripture, and music.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Values

Everything we do to meet the above objectives and aims is underpinned by the following seven values, which were adopted in March 2011.

Encountering God

We seek to encounter God through His word, worship, and prayer. We read study and teach God's word, the Bible and listen to what he is saying to us through His Spirit.

We bring glory to God by worshipping Him, as we respond to his character, works and presence among us.

We pray:

to honour God for who he is and to thank him for all He has done, to see his plans happen on earth, for the needs of others and ourselves, to give and receive forgiveness, for help in difficult times and to resist evil.

Belonging

We offer friendship, support, and a place to belong, where we experience life together, through the good times and the bad, helping and caring for each other. We believe that together with God, we can achieve great things.

Believing

We share the good news of God's love and the rescue plan for us, as explained in the Bible, so that people may:

Growing

We encourage everyone to grow in their knowledge and experience of God. We provide opportunities to help us apply our Christian faith to all parts of our lives.

Engaging

We recognise that God has given each person a variety of gifts and abilities which need discovering, developing, and engaging in the Life of the Church. We

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

believe in putting faith into action, so we encourage each other to find a place where our gifts and abilities can be used.

Serving

We serve using the gifts and abilities God has given, so that everyone is encouraged and built up, as God works through each of us. We partner with other Christian groups and organisation as we aim to serve God in unity

Sending

We want to bring change to a world in need and to share the good news of God's love and his rescue plan for us. We engage in God's work locally and worldwide, sending out our people and supporting them through our prayers, financial giving, and encouragement.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Activities

The church normally carries out a wide range of activities in pursuance of its charitable objectives. The Trustees consider that these activities provide benefit both to those who worship at our church and the wider community of Tewkesbury.

We have also been able to make our building available to other community groups and since the ned of restrictions have seen a significant rise in community groups utilising the building on a regular basis. This has included Rainbows and brownies, Bridge club, Artist group, toddler ballet, and table tennis.

To facilitate this work, it is important that we maintain the Church building. This has included on-going re-decoration, and a phased replacement of lights to more economic LEDs.

In April we reopened the Church for our morning service in line with government covid-19 guidelines. Our desire was to ensure the safety of those who joined with us but also appreciated that initially many would be wary of returning so we started streaming our Sunday morning services live. Mask were required and booking essential to ensure spacing of seating.

Streaming

We have improved our streaming facilities over the last year, moving from a temporary set up of borrowed equipment to having a purpose-equipped room. This has now meant we have to increase our technical team from 2 to 4 volunteers every Sunday.

This new setup has also enabled us to livestream Weddings and Funerals when loved ones cannot join their family in person.

We now have almost 150 subscribers on our YouTube channel and average between 30 and 50 unique views of 10minutes or more on our Sunday live streams. Numbers have dropped as we now meet back in person, but it is still an important ministry for people who cannot attend in person, whether this is due to illness, holidays or moving away from the area. We also still have international friends and viewers who regularly watch the streams across approx. 8-10 countries.

Christmas had the most viewers in 2021 with our Nativity and Christmas services nearly hitting one hundred viewers each.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

We have also seen people come into the church after watching our services online during lockdown and have now visited in person.

We took the decision to stop streaming direct to Facebook as this was mainly a tool for interaction between our church family while we couldn't meet in person, but still post a link to the livestream on our Facebook pages and also in our church newsletter. We also only keep the streams up for a few weeks at a time now in case anything sensitive is shared.

Support

We have continued to seek to support and encourage those who initially did not feel able to join us face to face or who were unable to join with us. Although the need has reduced for this as the year progressed there are still those who are unable to join us. Contact has been maintained through calls, texts, Zoom, Messenger, WhatsApp and occasional appropriate visits - any real successes in this area does not belong to the leadership. It belongs to everyone who has made in effort to look after each other.

We've been able to offer some practical support to many in our church family and community. We've been able to provide:

The LUKES team have been sending gifts, birthday cards, encouragement and other special little things to remind people they're loved.

Children and youth

Children’s Church is another area to benefit from actual face to face meetings again. With anything between 10 and 20 primary aged children each week. Children Church covers quite a large range of ages and abilities with children from Reception (4/5yrs) to year 6 (10/11yrs. We have introduced a termly sharing session at the end of the main service, where the rest of the fellowship have been able to see just some of what

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

they are learning. With the creche doubling in size since the return (8/10 regularly each week) the future looks bright.

2021 started online and wondering if life would ever get back to what we once knew, but as the year went on things began to change, restrictions began to ease and before we knew the church is full of life and activity once again! It’s hectic, it’s crazy, it’s hard work but we wouldn’t have it any other way.

Our first church youth gatherings back in the building on 1st May 2021, this was an online event put on by the Message Trust and we were able to gather some of our older young people to spend the day together. These were our first tentative steps into life as we used to know it and in June, we were able to relaunch our regular youth groups on Thursday and Friday evenings. We had a quiet restart to the groups, spending a lot of our time on outdoor activities but very quickly the numbers were building, and things began to feel a little ‘normal’ again. As we’d only had half of the summer term to get back into the swing of things, we did a few extra summer activities this year to keep the momentum going and rebuild relationships with the young people who’d returned.

By September the groups were back up and running as usual and by the October half term the boys’ group had reach capacity at 40 and the girls having about 25 registered. The Explore group is our youth Life Group for older teens. We welcomed back a good number, meeting 2 or 3 times a month from around May.

Another summer went by without our usual youth festivals and so, once again the Glydes were kind enough to allow us to use their garden for our own mini event that we themed around ‘Chasing’. We looked at several areas of life where we might chase after goals such as popularity, success, money, purpose, or happiness.

Mission

This has been an exciting year for mission. Firstly, we have established new partnerships with two missions. The first is Hope Ministries in India which work primarily with children in a resettled slum. We are supporting them in prayer and give a small financial gift each month. The second partnership is with the Pentecostal Church in Kibakwe (Tanzania). The church has a focus for growing the kingdom by holding mission meetings in local villages and planting new churches in these villages.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

We have been able to support three of the Kibakwe church pastors to attend bible college.

This year we have also started to support a young pastor, in Slovakia via the Slavic Gospel Association (SGA).

In April and May 21, the Covid 19 had a devastating impact in many countries, but particularly in India, which was unprepared for the suffering. In response we sent out nearly £2,000 to help with basic food and medicines.

With lockdown restrictions easing during the year, the Mission Team were able to meet more regularly to pray for missions and missionaries, to plan future mission strategy and services, and to distribute funds.

The changes in the restrictions have also allowed us to resume Mission Services at the church. A significant change is that these services now take place on Sunday mornings, rather than evenings. This change has allowed more of the fellowship to engage in the services.

The team were also very pleased to facilitate the opportunity for the fellowship to write Christmas cards to church leaders who were subject to persecution in their countries.

With international travel restricted for much of the past year, no mission trips were organised. However, there was visit to Nikos and Popi in March 22 to encourage them.

In response to the Russian invasion of Ukraine, the team has been able to pass on many monetary gifts from the fellowship to SGA to support Ukraine.

Community Build Project

This continues to move forward according to the finance available. The last year has seen a structural engineer engaged to detail the steel work as the architect progresses the detailed plans to enable a building Regulation application to be submitted in April 2022. An M & E consultant has also been engaged to progress the details of this aspect. Fund raising has continued with more folks being engaged in the process and greater interest also form those outside the church.

Churches Together

The Church is a member of the Churches Together in Tewkesbury. Activities were very limited due to covid-19 but the church was a station in a walking Easter Trail which was well received in the town.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Volunteers

We would like to thank the many volunteers who work so hard to make our church the lively and vibrant community it is.

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Financial Review

Principal Funding Sources

Money is raised by the Church through donations, backed up with Gift Aid applications, investment income and also through utilising the Church building for the community. We also have one off gift days for certain projects and seek to access grants when available.

Reserves policy

Purpose and Scope

The Charity Commission require that the Trustees of every charity establish and record a reserves policy for the charity. The term reserves' mean those funds which could be available for use quickly to meet an emergency situation. The reserves policy must be included in the annual report accompanying the accounts. This has been reviewed for the next financial year and has been amended to meet with new challenges and projects:

The table below shows the various funds, their purpose and cash balances held.

Fund Purpose Balance £
General Fund Unrestricted - General Church
purposes		 15,084
Community Build Fund Restricted - For the building project 28,311
Mission Fund Designated - 10% of income for
mission purposes.		 2,321
Tewkesbury Supports
Refugees		 Restricted - For refugee support 1,312
Reserve Fund For emergency purposes 4,500
TOTAL 51,529

From the table, it can be seen that some of our funds are for specific purposes and they must be used for those purposes only. The balance needed for these funds will be dictated by the specific purpose of each fund. The Charity Reserves policy deals with our General Fund as the others are NOT required to be included in our reserves.

There is, therefore, only a need for a reserves policy for the General Fund. The Trustees consider that:

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

As the trustees monitor the balances at their monthly meeting, it is anticipated that appropriate notice could be given to terminate employment without drawing on reserve funds. However, it would be prudent to keep one months' salary in reserve should it be necessary (£2500).

Essential monthly running and maintenance costs, excluding employees amount to approximate £1000. The trustees will regularly consider the levels of current and expected income and expenditure and assess the level of cash reserves required to meet any shortfalls in cash receipts over payments. It is considered that one and a half months reserves (£1500 + plus £2500 for employees) would be sufficient. The treasurer is authorised to accumulate that amount as a reserve in the budget for 2019 – 20

PROCEDURE

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Tewkesbury Baptist Church

Report of the Trustees for the Year Ended 31 March 2022

Approved by order of the board of trustees on 20 December 2022

and signed on its behalf by:

………………………………………………………………………………..

D Hobbs - Trustee

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Tewkesbury Baptist Church

Independent Examiner's Report

Independent Examiner's Report to the Trustees of Tewkesbury Baptist Church

I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 31[st ] March 2022

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.

Basis of the independent examiner's report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view ' and the report is limited to those matters set out in the statements below. Independent examiner's statement

In connection with my examination, no matter has come to my attention:

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Tewkesbury Baptist Church

Independent Examiner's Report

Holberton and Co Nortonbury House 37 High Street Tewkesbury Gloucestershire Gl20 5BB

22/11/2022 Date: ……………………………………………………..

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Tewkesbury Baptist Church

Statement of Financial Activities

Statement of Financial Activities for Year Ended 31 March 2022

Notes
INCOMING RESOURCES
Voluntary Income
Investments
2
Total incoming resources
RESOURCES USED
Charitable Activities
Total resources used
NET INCOMING / OUTGOING
RESOURCES
Fund Transfers In
Fund Transfers Out
Net Movement of Funds
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Funds (£)
85,430
1,654
87,084
83,889
83,889
3,194
8,533
18,718
-6,991
46,567
39,577		 Restricted
Funds (£)
20,008
0
20,008
24,719
24,719
-4,710
10,185
0
5,475
644,148
649,623		 Total
Funds (£)
105,438
1,654
107,092
108,608
108,608
-1,516
18,718
18,718
-1,516
690,716
689,200

The notes form part of the financial statements Page 16

Tewkesbury Baptist Church

Balance Sheet

Balance Sheet at 31 March 2022

Notes
FIXED ASSETS
Tangible Assets
5
CURRENT ASSETS
Investments
6
Cash at Bank and in Hand
7
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
Funds (£)
17,671
21,906
39,577
39,577
39,577		 Restricted
Funds (£)
620,000
29,623
29,623
29,623
649,623		 Total
Funds (£)
620,000
17,671
51,529
69,200
69,200
689,200
39,577
649,623
689,200

The financial statements were approved by the Board of Trustees on …………………….. 20 December 2022 and signed on behalf by:

S Lockley – Trustee

P Haddrell – Trustee

The notes form part of the financial statements Page 17

Tewkesbury Baptist Church

Notes to the Financial Statement

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Fixed assets consist of work conducted on expanding the church which is an ongoing project.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

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

There are a number of restricted funds as follows:

Community Build Fund Monies set aside for a future building extension

Tewkesbury Supports Refugees Monies set aside to support refugees

The notes form part of the financial statements Page 18

Tewkesbury Baptist Church

Notes to the Financial Statement

2. INVESTMENT INCOME

Rents Received
COIF Investment Income		 31.03.2022
960
694
1,654		 31.03.2021
720
683
1,403

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2021.

4. STAFF COSTS

31.03.2022 31.03.2021
Wages and salaries 41,015 35,793

The average monthly number of employees during the year was as follows.

Pastoral
Schools and Young People		 31.03.2022
1
1
2		 31.03.2021
1
1
2

No employees received emoluments in excess of £60,000.

5. TANGIBLE FIXED ASSETS

Freehold property

COST At 1 April 2021 and as at 31 March 2022 £620,000 NET BOOK VALUE At 31 March 2022 £620,000 At 31 March 2021 £620,000

are based on the valuations of the Chapels, building and mooring owned by the Charity when it merged the two charities into one.

The notes form part of the financial statements Page 19

Tewkesbury Baptist Church

Notes to the Financial Statement

6. INVESTMENTS

The Charity has invested in COIF Charities Investment Fund £17,671 for which a quarterly return is received and shown in the results upon receipt.

7. MOVEMENT IN CASH FUNDS

Fund Name
General
Community Build
Mission
Tewkesbury Supports Refugees
Reserves
TOTAL		 Opening
Balance
22,280
24,148
2,116
0
4,500
53,045		 Net Movement
in Funds
-7,196
4,163
205
1,312
0
-1,516		 Closing
Balance
15,084
28,311
2,321
1,312
4,500
51,529

8. CREDITORS

There are no creditors or liabilities at 31[st ] March 2022 (31.3.21 - £NIL)

The notes form part of the financial statements Page 20

Tewkesbury Baptist Church

Detailed Statement of Financial Activities

Detailed Statement of Financial Activities for Year Ended 31.03.2022

INCOMING RESOURCES
Voluntary income
Offerings
Donations
Gift aid
Other Income
Investment income
Rents received
COIF investment income
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Employment Costs
Training & Discipleship
Premises costs
Transport costs
Administration
Church groups
Community Support
Mission
Community Build Costs
Manse maintenance and upkeep
Total resources expended
NET INCOME / EXPENDITURE		 31.3.2022

62,883
25,182
15,716
1,658
105,438
960
694
1,654
107,092
41,015
766
13,162
0
5,770
2,812
5,127
9,746
24,719
5,489
108,608
108,608
-1,516		 31.3.2021
56,787
27,617
15,357
976
100,737
720
683
1,403
102,140
35,793
882
10,635
986
4,168
3,133
2,237
8,961
19,297
1 ,643
87,735
87,735
14,405

This page does not form part of the statutory financial statements

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