## **Independent examiner's report on the accounts** **Section A Independent Examiner’s Report** **Report to the trustees/** Charity Name **members of** Carlisle Baptist Church **On accounts for the year** 31/12/2022 **Charity no** 1178089 **ended (if any) Set out on pages** 1-2 (remember to include the page numbers of additional sheets) I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended **31 December 2022** . **Responsibilties and** As the charity's trustees, you are responsible for the preparation of the **basis of report** 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** 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: - 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. _._ **Signed: Date: Name:** JOANNE THOMLINSON **Relevant professional** FCA, Institute of Chartered Accountants in England & Wales **qualification(s) or body (if any): Address:** Dodd & Co Limited, FIFTEEN Rosehill, Montgomery Way, Rosehill Estate Carlisle, CA1 2RW **Oct 2018** 1 **IER** ## **Section B Disclosure** Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). **Give here brief details of any items that the examiner wishes to disclose** . **Oct 2018** 2 **IER** ••Carlisle Baptist Church CARLISLE BAPTIST CHURCH Charity Number: 1178089 Trustees, Annual Report & Financial Statements for the Period l January 2022 to 31 December 2022 January 2023 Carlisle Baptist Church Trustees, Annual Report & Financial Statements for the Financial Period from l January 2022 to 31 December 2022 Reference & Administration Details Charity Details: Name: Number: Address: Carlisle Baptist Church 1178089 Aglionby Street, Carlisle, CAI IIN Trustees The trustees who served during the year were.. Peter Walkingshaw (Chairperson) Peter Simpson (until 10110120221 Gregg Paterson Andrew Heron (from 26109120221 The Baptist Union Corporation Limited (Registered Charity Number 249635,. Company Number 327431 is the custodian trustee in respect of the propertv. Bankers Virgin Money, 82 English Street, CA3 8HP Carlisle Independent Examiner Dodd and Co, 15 Monteomery Way. Rosehill Industrièl Estate. Carlisle CAI 2RW Structure, Governance & Management Description of the Charity's Trusts The church 15 governed by a Conveyance document dated 30 July 1890 and registered as a Charitable Incorporated Organi53tion on 24 April 2018 with assets transferred from the former Unincorporated Association on l Janijary 2019. The Charitable Incorporated Oreanisation is governed by two documents, a Church Constitution and Church Rules. Appointment of Trustees.. The chaiity trustees of the Church are the persons appointed to the eldership of the church by the members of the church in line with the ChLJrch Rules. All new Trustees are provided with a copy of the Governing Document (Constitution and Rules) and the most recent Trustees, Annual Report and Financial Statements. Objects P*JD2oF5 The p￿rposeS of the Church are.. the advancement of the Christian faith in accordance with the Statement of Faith primarily but not exclusively within Carlisle and the surrounding lleighbourhood,. and such other charitable purposes as shall, in the opinion of the charity trustees. put into practice the Christian faith in accordance with the Statement of Faith, including but not limited to.. the prevention and relief of need, hardsh*p and sicknes5.' the advancement of education,. and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability. financial hardship or social circumstances with the object of improving their conditions of provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the Church from time to time in accordance with the provisions of the Church Rules. Statutory Declaration on Public Benef it The trustees declare that they have complied with their duty to have due regard to the gtjidance on public benefit published by the Charity Corrtmission in exercising their powers or duties. The trustees are satisfied that the activities we undertake. as outlined in this Report or otherwise, meet our charitable objects for the public bÈnefit. Activities, Achievements & Performance The church's formal objects and purposes, as set out above, are summarised by the single sentence "A Family on Mission" This idea 15 centred around being a group of followers of Jesus Christ who are committed to loving and serving one another. the community around them, and beyond. It places a strong emphasis on "the church" being Its people, not a building, an organisational structure. or its leadership. As Covid-19 re5triction5 were lifted and guidance updated, 2022 saw a return to in-person events without limitatlOn5 as to numbers or special arrangements such as social distancing. This enabled the welcome resumption of a single Sunday morning gatherinE where the whole Church could meet together. after nearly two years of online Services and. throughout 202 1 and early 2022, the option to attend one of two separate meetings. Some key highlights from the year are 35 follow5.. Regular meetings: Sunday mornings.. The church organises weekly Sunday meetings at our Wafwick Square building which are free of charge and open to all. These provide an opportunity for members and non- members to hear and respond to the teachings of the Bible and to build friendships with one another. It ha5 been ellcouraging to be able to welcome a number of new individuals and familles to these throughout 2022, including several who are new to the UK. Growth groups.. The Church runs weekly Growth Groups for mutual encouragement, with much of the sUPPOrt and care offered by the church being organised from within these groups. A daytime group aimed at women began in late 2022 which, among other benefits, provide5 a time when those with childcare or evening responsibilitie5 can meet with others from the church. Youth rjnd children s work.. Our children'5 and youth work continues to develop with a variety of mid-week and Sunday morning groups running for children aged 0-16, including a weekly baby and toddler group, Little Sparks. Many of the children attending our mid-week group5 are from the local P493of5 community. It was pleasing to once more offer the annual weekend away for the Ignite111-18 year old) group in 2022 and to see many young people attend this. Prayer meetings.. Our two Sunday prayer gathering5 continued to be focused on praying for local and world events and crises, causes the church supports, and the needs and activities of our church family. One of these prayer event5 is our Mission Prayer Supper which is for all ages and incltjdes soup and cake. Community events: We enjoy organising event5 to help us connett with others and to Show and explain the love and Ca￿ that comes from knowing Jesus. In 2022, this included a quiz night at a local rugby club, a 'not very Olympic Games" fun and sport day for the community in June and 'Bethlehem Live" in December. This event offered children and their families. as well as school groups, the chance to hear and experience the Christmas story as they walked round the church's building which was transformed into first century Bethlehem, complete with characters to meet from the story. The year also saw planning for a new group for older and retired people, both those who attend the church and those who do not, called "Connections" This began in January 2023 offering fellowship, friendship, fun and an introduction to the hope that Jesus brings. Care.. In a range of formal and informal w3YS, the church and its members seek to support those in need in and around Carlisle and beyond. This continues to be actively encouraged and supported by Growth Group leaders, the elder5, Dur Care Team and by many across the church. Church planting and mission: The church supports via prayer and financial giving various outreach and mi55ion initiatives in other parts of tho UK and overse35. This involves links with several mission partners, organisations and church plants that have similar aims and purposes to our own regarding public benefit. The church ha5 close links with these partners and receives regular updates on the work they are doing. Financial Review The majority of the church's income continues to come fmm the giving of members and attendees, shown as 'offerings" in the financial statements. It was pleasing to see these offerings increase by 14% (just over £8,000) compared to 2021. This refle¢t5 both the saciificial giving of a large number of individu215 at a time of rising costs and a broad commitment from the church to meet the increases in costs dije to inflation and deci5i0n5 (Juring the year. The chijrch members agreed to appoint an Assistant Pastor from September 2022 to develop our work in many areas. The increases in costs arising from this will be met both from this higher level of giving and, initially. cash reserves. Alongside giving from people who attend the chuich, we are also extremely grateful to individiJal5, chijrches and organi5ations from outside the church who have kindly provided funding to us. These gifts are shown as'external funding~ in the financial statement5. The majority of our expenditure was used to pay for the church's staff members, with the balance used to directly fund activities. maintain our premise5 and equipment, meet day to day expenditure. including rising utility costs. and in donations to several charit3ble organisation5. The financial figures for 2022 are summarised as follows.. Total income.. £102.01312021.. £88,105) Total expenditure." £92,63812021.. £85,663) Surplus.. £9,37512021.. £2,442) Closing cash balance.. £68,34012021.. £58,965) of5 Statement of Charity's Policy on Reserves It is our Charity's policy to hold at least three months, expenditure in it5 unrestricted funds. This policy was adhered to throughout 2022 with the unrestricted fund bèlance at 31 December 2022 being £68,34012021.. £58,965). Details of Any Funds Materially in Deficit The Trustees declare that the charity had no funds which were materially in deficit at 31 December 2022. Particulars of Any Outstanding Guarantee Given by the Charity The Trustees declare that the charity has given no guarantee where potential liability is outstanding at 31 December 2022. Particulars of Any Outstanding Debt The Trustees declare that the Charity has no outstanding debts which are secured by an express charge on any of the È5sets of the charity at 31 December 2022. Declaration The Trustees declare that they have approved the above report and authori5ed that it be signed on their behalf. A￿0 Èryl&yK) Trustee: & R&66- PrfTè£Éo.Q Trustee.. os Date.. Date.. Pw5o*Jr Carllsle 8aplist Church 1178089 (HARITY (OMMISSION FOR ENGLAND ANO WALES Receipts and payments accounts CC16a Fo¥ Ihe period from 31112,'2022 To Sectlon A Receipts and payments Unrèstricted lund$ Resiritted funds tDthE r￿re$l £ Endowmenl lund$ to thEiieèrt$t£ Total funds Last year tDtho [I￿re￿I È A1 Re¢el ts 6&673 13,107 1,250 313 5,972 5.61$ 630 2.138 66A73 13,107 1.250 313 5.972 &855 7Tr5 1128 80.050 10,925 Traintse lundin 7.5fy) 7,242 3.240 75 1594 ota ross inconie or 9B.698 3M15 102.013 105 A2 Asset and investment sales, see table tota Total re¢eipts 9&698 102,013 88,105 A3Pa menls ce costs EinploL Olhei Stall costs 45,170 14,013 $,315 43,330 13.598 13,30 4.134 14.013 10.B11 5.956 3,426 9,947 Pro costs 5,956 3,426 9.947 E￿errtal 9.Q10 Sub total 89,323 3J15 92,638 85,663 A4 Asset and Investment ur¢hase$ see lable Sub totAI Totalpayments 69,329 3,315 92￿38 85.663 Net ol recelptslfpayments) A5 Transfers between fund$ A6 Cash funds last year end Cash lunds this year end 9,375 9,375 2.442 58,965 60AdO $6,965 56,523 58,965 Seciion B Staiemeni of assets and Ilabllllles at the end of Ihe perlod UnrÈstiitled io ncuresi È RÈstrlctÈd to ncarost £ Endowfflent lo noa¥DsI£ B1 Cash funds S8￿d0 Pasior h Training fund Total cash funds 6B,340 laui8gts91gnccs ￿1h leCÉWS a41dpaymor.ls Unre$trleleil funds to nÈaresg £ Restrlcted lunds lo neattsst £ Endowment funds tè nearest t Deiails B2 Other monetary assèts FundtD which 58fjt b￿0 Cosiicpllonall Currentvaluo lional Detall$ B3 Investment assets Fund to wllch È$$ei belDn Delalls ¢9st loplknTrall Currentv￿u0 84 Assets retained lor the charlty's own usè Fund lo which relAtog Amounidue When due lonal Oela115 B5 Llabllltles 1,"_11411 Slgned by one or Iwo Irusiees on bBhall ot all the trustees nature Prini Namo Date of cglo?IL3