Acton Baptist Church CIO Annual Report and Accounts for 2021
This is the third annual report of Acton Baptist Church CIO (“ABC”) and it covers the 12month period to 31 December 2021.
Contents
| Aims and purposes | 3 | The Refurbishment of the Sanctuary | 9 |
|---|---|---|---|
| Objectives and activities | 3 | Finance | 10 |
| Public benefit | 3 | The pandemic | 10 |
| Covid-19 pandemic | 4Strategy | The pension deficit | 10 |
| 4 | The 2021 financial results | 10 | |
| The slides | 5 | Reserves Policy | 11 |
| Church services and outreach | 5 | Our staff and volunteers | 11 |
| Discipleship mentoring. | 6 | Structure, governance and management | 12 |
| Prayer | 6 | Reference and administrative details | 12 |
| Pastoral care | 6 | Names of charity trustees who manage the church | 12 |
| House Groups. | 7 | Name of trustees holding title to property belonging to the | |
| Membership | 7 | charity | 13 |
| Children and Young people | 7 | Declarations | 13 |
| Living Room | 8 | The Receipts and Payments Accounts for Acton Baptist | |
| Toy Library | 8 | Church CIO (charity number 1179061) for the period 1 January 2021 to 31 December 2021 14 |
|
| Safeguarding | 8 | The Restricted Funds | 20 |
| Building usage | 8 | Designated Funds | 19 |
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Aims and purposes
Acton Baptist Church has operated as a church at its current location in Church Road, Acton since 1864. The principal purpose of ABC is the advancement of the Christian faith, which is fulfilled in and from our buildings, and through the work and contributions of our members. ABC is in membership of the Baptist Union of Great Britain and the London Baptist Association.
Objectives and activities
The Minister, elected Charity trustees and staff, together with the membership, are committed to enabling as many people as possible to hear about the Christian faith and to be able to worship as a community at our church.
Public benefit
The charity trustees have considered the Charity Commission's guidance on public benefit and the specific guidance on charities for the advancement of religion. We seek to enable any person to explore and live out their faith regardless of whether they are members of the church.
Our services and activities are open to any person to attend, whether in person or, more commonly this year, online and our work with children and young people, including through the Living Room project, do not require those children and young people or their parents or guardians to have any faith or to be members of the church.
In addition, we are fortunate to have good-sized halls that can be made available for a variety of community activities and events. Our rental income includes hiring out the buildings to another church for its own services and to a variety of groups providing gymnastics, dance and toddler groups to the community at large. As noted below, there have been impacts from the Covid-19 pandemic on our ability to rent out space in 2021, though this has had a less marked impact on receipts than in 2020.
We have a prohibition against the consumption of alcohol within any of the church buildings, and we do reserve the right to refuse to rent our property for political, religious or community activities which we think are not consistent with our objectives or which otherwise might run contrary to our desire to play our part in building up a diverse, inclusive and peaceful community of peoples of all faiths and of none in our locality.
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Covid-19 pandemic
Responses to the pandemic have restricted or prohibited gatherings and activities at various times during the year. This has unsurprisingly shaped every aspect of the undertaking and operations of the charity since March 2020. We have been able to do more than last year. Many activities had migrated to online delivery mechanisms in 2020 and this year as restrictions and guidelines have varied over the year so have we adapted, returning to Sunday church meetings in April 2021. This was doubly joyful as we returned to our refurbished sanctuary which was handed back to us in February 2021. The space and improvements to light, heating and the audiovisual environment has given a new impetus to our considerations of longer term strategy.
In particular, 2021 has seen hybrid meetings as the “new normal” whereby nearly every in person service or meeting will also be broadcast on YouTube or permit participation through Zoom. The use of YouTube and Facebook has continued to provide an opportunity for a potentially wider public to engage with sermons, prayer and communion without needing to be physically present, let alone in the same country, and to do so at a time and in a place of their choosing. We are pleased that most are now able to be present in meetings and participate in the online life of the church. We have continued to follow Government guidelines and advice from the Baptist Union of Great Britain, choosing to be slightly more cautious in the timing with which we opened up especially given our demographics.
Our finances were impacted too, not least through the loss of income from hirers of our halls though the eventual outcome was better than the forecast at the beginning of the year and now seems stable.
Our reserves remain above the levels that our reserves policy targets and they can support operations through 2022, even if the pandemic imposes a continued reduction on income compared with previous years.
The specific sections below provide details on our operations during this year.
Strategy
The refurbishment of the sanctuary and the enforced break in meeting together has provided an opportunity to reflect on what we want to do with that space and more widely how we want to express “church” at this time in Acton. The use of Zoom, perhaps a wider group of individuals speaking up and out in our shared times, and the wider societal conversations around Black Lives Matter and climate change have all framed these conversations. Formally the trustees and membership met and discussed strategy and direction at different times, but in September we had a day together on these subjects led by Sarah Robson. We looked at the things we did well at church, what we currently don’t do and what we would like to do. Underpinning all things we discussed our values as a church, which culminated in us forming a list of key values as displayed in the two slides below.
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After the meeting, the Church Secretary collated all the main points discussed and these were then further discussed at a trustees away day. Initiatives as captured in slides were presented to the ABC members meeting in November with leaders assigned to each initiative who are tasked with moving the ideas forward such as forming groups of volunteers. The initiatives included
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bringing an international focus to specific services or months
-
opening the church to the community in the week as a drop in cafe
-
rewording our purposes (taken from the Five New Testament purposes) to plainer English for all to understand
-
opening church mid-week once a month for prayer and worship
-
adopting an environmental policy
The slides
Church services and outreach
We have been able since April to hold a public church service at 10:30am on every Sunday in our refurbished sanctuary. We take communion together as a church at least once a month now during the Sunday service. Every other month we have an all-age service and since September we have recommenced running groups for children and young people every Sunday and which are reported on below. The return to church has been marked by a greater openness for different individuals to share testimony during the service by coming up to the front. While
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there was very rarely live music, initiatives to share song choices around a wider group has both shared the workload but more importantly has provided opportunities for a more diverse set of songs and artists to be used - reflecting better the diverse membership of the church.
As mentioned above, all are welcome to attend our Sunday service.
Periodically, we join with other churches in the near neighbourhood for joint services. This was able to occur only on one occasion in 2021.
We baptise in accordance with the Principles of the Baptist Union so would want to know that the person, whether adult or young person, has made a deliberate decision for themselves. We are fortunate to have a baptistry built in and have in the past baptised adults from other churches; we have not held a baptism in 2021. We have held three funerals in church since we returned to the building.
Discipleship mentoring.
The church offers discipleship mentoring on a one-to-one basis as and when it is needed. The material covers the basic doctrines of the Christian faith. We have not taken any members through a discipleship course in 2021; dependent on restrictions for meeting we would hope to resume in 2022. Though we do not limit the course to members, the nature of the course is that we expect those who are interested would be at least regular attenders.
Prayer
It is encouraging to be able to meet again for prayer during the Sunday service.There have been regular opportunities to pray over Zoom, each Sunday, and at other organised events during the week. The regular Friday morning prayer open to all, where members of the church join with members of other churches to pray for our community has not taken place in 2021.
Pastoral care
Pastoral care is administered in a number of different ways.
The Minister regularly visits those members and long-term friends of the church who are housebound. There are also people admitted to hospital and those who are suffering from long- or short-term illness. The Minister will also visit those on request on a very wide range of pastoral concerns. During 2021 a lot of the Minister’s pastoral care has continued to be given via telephone; the wider church leadership team also keep in touch with more vulnerable members and regular attenders by phone. This is in addition to the informal friendship and support groups that happen between members themselves independent of church structures. Since May visits have occurred again, although hospital and care home visiting has not been allowed.
Pastoral care is also carried out in the House Groups.
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House Groups.
House-based groups continue to be an effective way for people to meet to study the Bible, pray for each other’s needs and have fellowship. There are three groups that meet regularly.
Before the 2020 lockdown, the West Ealing group usually met every two weeks on Thursday at a member’s home; the Central Acton group were meeting on Thursday afternoon at the church but this has ceased during Covid; the North Acton group met weekly on Tuesdays in a home; and, the South Acton group met mid-week on different days. About a third of church membership attended a group before the restrictions on meeting.
Since March, the frequency of meetings has reduced and participation has depended on access to online facilities – which not all members have, despite efforts to get more online. Housegroup participation has not recovered yet from the impacts of social distancing and concerns over gatherings in homes, understandably.
Membership
During the year we admitted one new member into membership and two members died. At the year's end, there were 72 members of the church.
Children and Young people
Creche: In March 2020 we stopped meeting in our church building and so our Creche and Children’s activities ceased. When we returned to our building in April 2021 we had a new Creche facility in the main sanctuary which has been used weekly ever since we opened. It is a great resource for us. We have a rota, made up of parents and other volunteers who are DBS checked. It is good that we can offer this space to those with young children in which they can relax and listen to the service. We now have a number of other children aged 3 to 9 years old and have started a Junior Church for them, meeting in the Upper Hall.
Amongst the Trustees, the Children’s and Youth Co-ordinator oversees the young people’s and children’s works. We also employ a Church Youth Worker who is responsible for the Youth Work. She returned from maternity leave during the early part of the period, and since we have returned to our new building she has spent her time involved in the Creche and Junior Church.
Since Covid began this area of our work has particularly suffered during the pandemic in the absence of building based work. Many of our young people have moved on to University and College and so the Youth Work did not restart when we moved back into our building in April. We have sought to engage with the young people as much as possible during this time via parents and sending cards.
Some of the young people that have returned to Church are involved in our tech team and it has been great to see them learning new skills.
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Living Room
The Living Room continued its work of providing safe, fun spaces for young people in Acton during 2021. This year’s work varied with the pandemic – the type of activity dictated by the National Youth Agency’s guidance. We began the year our sessions delivered online on zoom with games and chats and even cooking classes. We also communicated with our young people via Instagram. During this restricted time staff and volunteers took advantage of excellent online training offered free from London Youth; most of us trained in mental health first aid, for instance.
Later in the year we resumed our outdoor activities in the church garden and in the market place in Central Acton.
In June we expanded our activity and started a new group after school on Thursdays for years 7 and 8 in the garden. This attracts young people from several local schools. We also started going back into Ark Acton Academy. Here we ran a lunch session for 10 selected year 7s.
We had a student from West Thames University on placement with us for several weeks in the spring. Towards the end of the year, we trained up several wonderful people from the local churches and community as volunteer youth workers. They are joining in with various clubs and schools work. We look forward to being able to have a greater impact among the youth in Acton thanks to these volunteers together with our great, core staff.
Toy Library
In May we took over the operation of the Ealing Toy Library from its former operator. Toy Library is currently run from Acton Baptist Church on a Thursday morning. It enables families in the area to regularly borrow and return toys for their children to play with. We operate an online booking system for reservation of the toys. Parents and carers collect them at an allocated time and date and currently members collect and leave the premises immediately. In due course, we hope this activity may develop so parents and carers can stay and play with their children.
Safeguarding
The Trustees are ultimately responsible for safeguarding. The Church has a Safeguarding Policy which is kept under review. Safeguarding training last took place in 2020.
We believe it is the responsibility of all members of Acton Baptist Church to make sure that all children, young people and vulnerable members of the church are kept safe.
Building usage
The church owns its own buildings and the legal titles to these are held by the London Baptist Property Board Limited.
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The sanctuary and the halls are of generous size and allow the church both for its own benefit and for wider community benefit to carry on any of the activities it wishes to.
The buildings are a source of significant expense in terms of running costs and day to day maintenance but, in normal years we have received income from the hiring out of the halls which offset the running costs and day to day maintenance. We are fortunate to have several long-term hirers. The pandemic has obviously disrupted their own activities but where the law has permitted their operation, we have made appropriate adjustments and arrangements to support them as much as possible.
We continue to welcome rentals for community activities to be carried on in the church halls.
The Refurbishment of the Sanctuary
As reported last year, a major refurbishment of the sanctuary commenced in 2020 and it was completed in February 2021, just a month later than the original contract target despite the pandemic impacts which was a major achievement by our builders and architect. There were very few adjustments to the specification, or the price and the total costs came in on budget.
As we reported last year at the 2020 year end, the total sum that had been designated as relating to this contract, including organ specialists, architect, solicitors and insurance was £443,639. As at 1 January 2021, the building works were around 92% completed and a remaining balance of £76,329 was expected to be spent in January 2021. Agreed additions to the scope of work in January and reconciliations added £2,094. At the date of this report the contract has now been completed and fully paid. Agreed snagging will take place in 2022 within the contract price. Given an existing balance in the Building Fund, £4,955 of the previously designated funds for the project could therefore be released back into general reserves (the balance remaining after paying for the speaker set up design and installation mentioned below).
The newly refurbished sanctuary provides a flexible usage space, with levelled access to a disabled toilet. It has been completely rewired, with a three-phase supply, new heating system and a modern fire alarm system. During 2021, we bought 100 stackable chairs and trolleys to store them at a cost of £7,950. This was wholly funded by gifts raised from church members for that purpose. A remaining balance on this fund was able to be transferred to general reserves due to a specific gift being given on terms to allow this if it were not fully needed.
We have also installed a new audio-visual and broadcast system and whilst much of the work was done by church volunteers, we employed a specialist to design, specify and install the speakers; the total cost of fit out (with a very small amount for some other items around the church) was £15,214. The install has been very well received and provides us, and other users, with a high-quality performance and ease of set-up for multiple users. The sourcing of the equipment during the pandemic was the one area of any financial dispute in the year with several (high value) items being delayed, unavailable or going missing in transit. Some issues were due to the pandemic. Every such item was ultimately refunded and the church has suffered no loss. Replacements or alternatives were sourced in time such that the a/v installation was practically complete by late June and is now finished.
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Finance
The impact of the Covid-19 pandemic and the completion of the building contract (reported on above) were the most significant financial events of the year.
The pandemic
Experience from 2020 meant we were already forecasting expected loss of income for 2021. The original budget did not envisage any drawdown on reserves, nor a surplus. In the event the unbudgeted need to re-roof some of the halls was the principal impact on the years’ underlying running costs, that is excluding the building project and fit out. Giving was slightly down from budget, and the prior year.
The pension deficit
The church is now responsible for its own obligations and those of the earlier unregistered charity that was Acton Baptist Church in relation to the Baptist Union Pension Scheme. The estimated employer debt provided by the pension scheme as at 20 December 2021 was £52,800. The Trustees are of the opinion that there is no prospect in the year ahead of that sum becoming due to be paid.
The 2021 financial results
The accounts are set out around three types of funds for transparency –
-
(i) the unrestricted funds (or general reserves) belonging to the church and free to use for any purpose,
-
(ii) the designated funds which consist of amounts earmarked for a project or purchase, but which could be reallocated to the general reserves if needed; and,
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(iii) the restricted funds, which have been donated for a specific purpose or represent a collection made in church to support a thirdparty charity.
As regards the unrestricted funds, the total receipts were £69,332 and total payments £88,669. The principal sources of income are regular offerings from church members (£46,357) and hall hire (£8,516). All gift aid has been recovered for donations up to 31 August 2021. There was a prospective claim for £2,352 for the remainder of the year (and this was collected from HMRC in January 2022).
The church has no loans, whether secured or not, and has not given a guarantee.
Reserves Policy
The church looks to keep at least £50,000 in unrestricted reserves at any time as that is approximately 9 months’ worth of general expenditure based on the past and expected needs. This excludes expenditure on the building outside of minor maintenance and upkeep. At year end the figure was £81,451.
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Additionally, the policy aims to have a year’s ordinary expenditure (£66,606 at this year-end) covered by the total of the unrestricted funds plus the value of any unclaimed but quantified gift aid and any advances. As at year end the figure was £84,258.
On either test the church is meeting its reserves policy. The Trustees recognise that over-reserving may not be good stewardship but in 2022 there are risks and capital needs too. The policy was last reviewed in January 2022.
For 2022, the principal financial risks and needs relate to :
-
(i) an unbudgeted need to expend significant sums on an unexpected repair to our buildings - a quinquennial survey is planned this year which should help get a better assessment of forward needs
-
(ii) the ongoing pandemic (noted above and not presently seen as significant in this financial respect),
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(iii) the need during 2022 for the Living Room to identify more grants or donations. Again this is not presently seen as significant. The Living Room Project, whilst not legally separate, aims to be self-funding. Due to a surplus of receipts over payments in 2021, the Living Room’s need to find £15,857 or so could be met by its reserves which stood at £23,571 at year end.
In any event, the Trustees do not consider these are risks that might threaten the ongoing solvency and sustainability of the church for the year ahead. The Trustees have insurance policies in place for a prudent range of perils.
Our staff and volunteers
Rev Michael Drake continued to serve as our Minister. He is the only full-time employee and the only paid Trustee.
Our Senior Youth and Community Worker returned from maternity leave during the period. Fifteen of her 23 weekly hours are allocated to the Living Room Project and a person was employed for those hours only during maternity cover. The other employee is a permanent 15 hour per week youth worker for the Living Room.
We are also fortunate to have many volunteers. We estimate 22 individuals gave their time to further the work in different ways. This number is in addition to the unpaid Trustees. We are very grateful to all for their tireless work in such a difficult year.
Structure, governance and management
The church is a Charitable Incorporated Organisation. Its governing document is an association constitution based principally on the model agreed for member churches of the Baptist Union of Great Britain. Trustees are drawn from the membership and elected by them in a secret ballot. Any person wishing to serve must be nominated by two other members. The offices of church secretary and treasurer are chosen by the Trustees from amongst themselves. Any Minister for the time being is a Trustee.
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Reference and administrative details
| Charity name | Acton Baptist Church CIO |
|---|---|
| Registered charity number | 1179061 |
| Charity’s principal address | 12 Church Road, Acton, London, W3 8PP |
Names of charity trustees who manage the church
| Name | Office (if any) | Dates if not acted for whole year |
| Carol (“Carlie”) Sears | ||
| Colin Nicoll | resigned 21/3/21 | |
| Elizabeth Nicoll | resigned 21/3/21 | |
| Elizabeth Salako | appointed 21/3/21 | |
| Frances Bellis | ||
| Geraint Thomas | ||
| Guy Sears | Treasurer | |
| Jan Neasham | ||
| Name | Office (if any) | Dates if not acted for whole year |
| John Robson | appointed 21/3/21 | |
| Josephine Choji-Davou | ||
| Laura Kellard | ||
| Michael Drake | Minister | |
| Neil Kellard | (Church Secretary) | resigned 21/3/21 |
| Sarah Robson | Church Secretary from 21/3 |
|
| Valerie Drake | ||
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Name of trustees holding title to property belonging to the charity
Trustee name Dates acted if not for whole year London Baptist Property Board Limited
Declarations
The company has taken advantage of the small companies’ exemption in preparing the report above. The trustees declare that they have approved the trustees’ report (including directors’ report) above. Signed on behalf of the charity’s trustees/directors
| Signature | Sarah Robson | Guy Sears |
|---|---|---|
| Full name | Sarah Jane Robson | Guy Russell William Sears |
| Position | Church Secretary | Treasurer |
| Date | 23 February 2022 |
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The Receipts and Payments Accounts for Acton Baptist Church CIO (charity number 1179061) for the period 1 January 2021 to 31 December 2021
These accounts have been prepared on a receipts and payments basis and consist of:
-
Section A - Receipts and Payments
-
Section B - Statement of Assets and Liabilities as at 31 December 2021 – there are no investment assets or present liabilities so sections B3 and B5 of the reporting template are excluded
-
Section C - Notes and further information
| Section A Receipts and payments | Section A Receipts and payments | Section A Receipts and payments | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | |||||
| Funds | Funds | Funds | Total Funds | ||||
| A1 Receipts | £ | £ | £ | £ | |||
| Offerings and donations | 45,510.13 | 7,558.00 | 53,068.13 | ||||
| Tax recovered | 11,811.22 | 11,811.22 | |||||
| Refunds | 12.97 | 12.97 | |||||
| Interest on bank accounts | 149.31 | 149.31 | |||||
| Income for Living Room | 26,334.83 | 26,334.83 | |||||
| Giving for 3rd parties funds | 314.26 | 314.26 | |||||
| Activities (hall hire + church weekend) | 11,692.50 | 208.77 | 11,901.27 | ||||
| Gross Income (to nearest £) | |||||||
| 69,176.13 | 208.77 | 34,207.09 | 103,591.99 | ||||
| A2 Asset and investment sales, (see table). Sub total 0.00 Total receipts 69,176.13 |
0.00 0.00 208.77 |
0.00 0.00 34,207.09 |
|||||
| 0.00 | 0.00 | _0.00 _ | |||||
| Sub total | |||||||
| 0.00 | 0.00 | 0.00 | 0.00 | ||||
| Total receipts | |||||||
| 69,176.13 | 208.77 | 34,207.09 | 103,591.99 |
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A3 Payments
| A3 Payments | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| Salaries and pensions | -43,091.79 | 0.00 | -19,357.37 | -62,449.16 | -57,123.69 | ||||
| Outside speakers | -317.50 | 0.00 | 0.00 | -317.50 | -247.50 | ||||
| Payroll costs | -476.00 | 0.00 | 0.00 | -476.00 | -506.50 | ||||
| Heat, water, council tax and light | -8,747.68 | 0.00 | 0.00 | -8,747.68 | -8,032.17 | ||||
| Internet and phone | -1,516.22 | 0.00 | 0.00 | -1,516.22 | -1,136.65 | ||||
| Office and church supplies and consumables | -539.90 | 0.00 | -657.79 | -1,197.69 | -501.39 | ||||
| Books and teaching materials purchased | -274.71 | 0.00 | 0.00 | -274.71 | -305.91 | ||||
| Conferences, regionals, events and courses | -565.00 | 0.00 | -353.50 | -918.50 | -263.10 | ||||
| Subsistence, drinks & meals | -281.69 | 0.00 | -19.08 | -300.77 | -128.25 | ||||
| Travel incl car costs | -323.65 | 0.00 | 0.00 | -323.65 | -521.65 | ||||
| Outreach and publicity (incl pcopy) | -684.02 | 0.00 | -55.00 | -739.02 | -210.84 | ||||
| Ministry | 0.00 | 0.00 | -59.27 | -59.27 | -175.70 | ||||
| Other miscellaneous expenses | -383.52 | -132.98 | _0.00 _ | -516.50 | -1,006.99 | ||||
| Building repairs and maintenance | -9,094.25 | 0.00 | 0.00 | -9,094.25 | -4,488.53 | ||||
| Building upkeep incl cleaner | -2,486.52 | 0.00 | 0.00 | -2,486.52 | -2,213.00 | ||||
| Donations to charities and community projects | 0.00 | 0.00 | -236.98 | -236.98 | -1,127.85 | ||||
| Bank charges | -88.00 | 0.00 | 0.00 | -88.00 | -60.00 | ||||
| Insurance and subs | -6,494.13 | 0.00 | 0.00 | -6,494.13 | -5,909.25 | ||||
| Examination fees | -336.00 | 0.00 | 0.00 | -336.00 | -336.00 | ||||
| Fundraising | 0.00 | 0.00 | -156.13 | -156.13 | 0.00 | ||||
| Building projects | 0.00 | -71,373.39 | -9,961.47 | -81,334.86 | -396,911.69 | ||||
| Sub total | -481,206.66 | ||||||||
| -75,700.58 | -71,506.37 | -30,856.59 | -178,063.54 |
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A4 Asset and investment purchases, (see
| A4 Asset and investment purchases, (see | |||||||||
|---|---|---|---|---|---|---|---|---|---|
| table) | 0.00 -12,968.32 |
0.00 0.00 |
-7,950.15 0.00 |
||||||
| chairs | 0.00 |
0.00 | -7,950.15 | -7,950.15 | 0.00 | ||||
| a/v | -12,968.32 |
0.00 | 0.00 | -12,968.32 | 0.00 | ||||
| Sub total | |||||||||
-12,968.32 |
0.00 | -7,950.15 | -20,918.47 | 0.00 | |||||
| Totalpayments | |||||||||
-88,668.90 |
-71,506.37 | -38,806.74 | -198,982.01 | -481,206.66 | |||||
| Net receipts/payments A5 Transfers between funds |
|||||||||
-19,492.77 |
-71,297.60 | -4,599.65 | -95,390.02 | -359,386.23 | |||||
| -706.85 | |||||||||
| 5,662.56 | -4,955.71 | -706.85 | |||||||
| A6 Cash funds last year end | 95,281.67 | 82,156.28 | 28,955.20 | 206,393.15 | 565,779.38 | ||||
| Cash funds thisyear end | |||||||||
| 81,451.46 | 5,902.97 | 23,648.70 | 111,003.13 | 206,393.15 | |||||
| Total Funds | Total Funds | ||||||||
| Unrestricted Funds | Designated Funds | Restricted Funds | 2021 | 2020 |
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Section B Statement of assets and liabilities at the end of the period
| Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period | Section B Statement of assets and liabilities at the end of the period |
|---|---|---|---|---|---|---|
| Categories | Details | Unrestricted funds Designated funds to nearest £ to nearest £ |
Restricted funds to nearest £ |
|||
| B1 Cash funds | CAF Bank accounts | |||||
| 20,625.14 | 0.00 | 0.00 | ||||
| Cash (30 euros) | ||||||
| 24.00 | ||||||
| Deposit at London Baptist Property Board | ||||||
| 60,802.32 | 5,902.97 | 23,648.70 | ||||
| Total cash funds | ||||||
| 81,851.46 | 5,902.97 | 23,648.70 | ||||
| Details | Details | Unrestricted funds to nearest £ 300 2,351 |
Designated funds to nearest £ |
Restricted funds to nearest £ |
|---|---|---|---|---|
| B2 Other monetary assets | Advance to Minister against expense account | 300 | ||
| Prospective HMRC gift aid reclaim on offerings | 2,351 | 189 |
| Details | Fund to which asset belongs Unrestricted Unrestricted Unrestricted Unrestricted Unrestricted Restricted - Living Room |
Cost (optional) 875,000 - - 12,530 7,950 - |
Current value (optional) | |
|---|---|---|---|---|
| B4 Assets retained for the charity’s own use |
Manse at Cloister Road | Unrestricted | 875,000 | - |
| Church Building and Land at Church Road | Unrestricted | - | - | |
| Organ at Church Road | Unrestricted | - | - | |
| Audio visual equipment | Unrestricted | 12,530 | - | |
| Church chairs | Unrestricted | 7,950 | - | |
| Living Room project Furniture and equipment | Restricted - Living Room | - | - |
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The attached notes in Section C below form part of these Receipts and Payments accounts.
The Trustees declare that they have approved these Receipts and Payments accounts on 23 February 2021
Signed on behalf of the charity’s trustees/directors
| Signature | Sarah Robson | Guy Sears |
|---|---|---|
| Full name | Sarah Jane Robson | Guy Russell William Sears |
| Position | Church Secretary | Treasurer |
| Date | 23 February 2021 |
Section C – Notes and further information
Part I Restricted funds
The Restricted Funds
These comprise money collected or distributed in the year for three 3[rd] parties and three restricted funds of the charity. The third party entities are:
-
Tearfund is registered in England & Wales as a charity (no.265464) and works to end global poverty.
-
Ealing Food bank is registered in England and Wales as a charity (no. 1156369) and works towards stopping hunger in the London Borough of Ealing.
-
Christians Against Poverty is registered in England and Wales as a charity (no. 1097217) and we support work that its volunteers do in the London Borough of Ealing on relieving poverty.
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The three other restricted funds are:
-
The Building Fund reflects the balance received from old ABC from gifts made specifically to support capital works to repair, maintain or improve the buildings owned by the charity. At the year end it had been spent entirely on the building project but it remains open for any further specific gifts.
-
The Chairs Fund: this was set up in December 2020 to receive gifts specifically made for the purpose of purchasing chairs for the refurbished main church area. These were bought in 2021 and a balance could be returned to general reserves (see A.5 above) because of the specific terms of one of the gifts. It is now closed..
-
The Living Room project is under the day-to-day management of one of the Trustees (who is unpaid) and works with young people in the church premises, on the streets and in schools and receives its funding from specific gifts and grants.
The following table provides details on money in the Restricted funds ( the Living Room project is reported upon in more detail in Part III).
| B/Fwd | Income | Expenditure | Transfers | C/Fwd | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Thirdparty collections | |||||
| Tearfund | 0.00 | 64.74 | -64.74 | 0.00 | |
| Ealing Food bank | 0.00 | 172.24 | -172.24 | 0.00 | |
| Christians Against Poverty | 0.00 | 77.28 | 0.00 | 77.28 | |
| Restricted | |||||
| Building Fund | 9,231.91 | 0.00 | -9,231.91 | 0.00 | |
| Chair Fund | 1,099.00 | 7,558.00 | -7,950.15 | -706.85 | 0.00 |
| Living Room | 18,624.29 | 26,334.83 | -21,387.70 | 23,571.42 |
Designated Funds
These comprise amounts “earmarked” for a particular purpose but have not been received by the church on terms that they can only ever be used for that purpose. Four such accounts were treated as designated funds, three remained in use at the year end.
-
Parent & Toddler: This fund had money transferred to it as a designated fund by the Trustees when the assets were transferred from the predecessor unregistered charity on 1 October 2019 to recognise sums previously held for such work and with a hope that in the near term such work could start again with the benefit of such funds.
-
Hall deposits: Deposits held from hirers are placed in a designated fund to recognise their different status.
-
Building Project: In July 2020, a sum equal to the expected total building cost was designated in the accounts. During the period, the building contract has been completed and paid for in full and the remaining balance returned to general reserves. It is now closed.
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- Toy library: During the year, the church took over the running of the Ealing Toy Library and now operates it weekly. Whilst it develops it may depend upon funding from general reserves but recognising a desire that it is both self-funding and any excess can be reinvested in new toy stock, it is being operated as a designated fund.
The following table provides details on money in the Designated funds
| B/Fwd | Income | Expenditure | Transfers | C/Fwd | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Designated | |||||
| P&T legacy | 5,327.18 | 0.00 | 0.00 | 5,327.18 | |
| Hall deposits | 500.00 | 0.00 | 0.00 | 500.00 | |
| Building Project | 76,329.10 | 0.00 | -71,373.39 | -4,955.71 | 0.00 |
| Toy Library | 0.00 | 208.77 | -132.98 | 75.79 |
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Part III
This section sets out more detailed accounts for the year of the Living Room Restricted Fund for ease of reference for funders.
| Receipts | £ |
| individuals | 10,137.20 |
| churches | 2,600.00 |
| fundraisers | 3,363.05 |
| grants | 10,234.58 |
| Total Receipts Payments |
26,334.83 £ |
| projects and trips | -59.27 |
| staff costs | -19,357.37 |
| training | -353.50 |
| publicity | -55.00 |
| fundraising costs | -156.13 |
| equipment | -657.79 |
| food | -19.08 |
| kitchen project | -729.56 |
| Statement of assets in the period (£) | |
|---|---|
| Cash funds at 1.1.2021 | 18,624.29 |
| Net Receipts in 2021 | 4,947.13 |
| Cash funds at 31.12.21 | 23,571.42 |
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of Acton Baptist Church CIO On accounts for the year 31 December 2021 Charity no 1179061 ended (if any) Set out on pages 1 - 21 (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 31/12/2021.
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
| Signed: Name: Relevant professional qualification(s) or body (if any): Address: |
Steve Ellum | 23/02/2022 |
| Stephen Francis Ellum | ||
| Member of the Institute of Chartered Accountants of England & Wales (ICAEW) |
||
| Adulam House | ||
| Glan Yr Afon | ||
| Llanelli SA15 3QB |
1
October 2018
IER
Section B Disclosure
Only complete if the examiner needs to highlight 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 .
2
October 2018
IER