2022-12-31-accounts - Skipton Baptist Church

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

Registered Charity no. 1181773

Skipton Baptist Church

Trustees' Annual Report and Accounts Year Ended 31st December 2022

Wyatt & Co

Chartered Accountants 125 Main Street, Garforth Leeds LS25 1AF

Skipton Baptist Church

Year Ended 31st December 2022

Contents Page

	Page
Legal and Administrative Information	1
Trustees' Annual Report	3
Independent Examiners Report	10
Statement of Financial Activities	11
Statement of Financial Position	12
Notes to the Financial Statements	13

Skipton Baptist Church

Year Ended 31st December 2022

Legal and Administrative Information

Reference

The Charity is called “Skipton Baptist Church” and is registered with the Charity Commission for England and Wales as an Charitable Incorporated Organisation (CIO) incorporated on the 28th January 2019 (1181773). Skipton Baptist Church is located on the corner of Otley Street and Rectory Lane, Skipton. The postal address is Otley Street, Skipton, North Yorkshire, BD23 1ET.

Registered Charity Number 1181773 Registered Office Skipton Baptist Church Otley Street Skipton North Yorkshire BD23 1ET United Kingdom Date of incorporation 28th January 2019

Date of incorporation

The Trustees

The trustees who have served during the year until the date this report was approved are:

Rev P Burns (Lead Minister) Mr M Smith (Youth Minister) Resigned 31 Jan 2023 Mrs C Heskin (Children's Minister) Mr M Dewhirst (Lay Pastor) Mrs J Nixon (Church Secretary) Mr S Hudson (Deacon) Mrs C Tate (Associate Minister) Mrs R Watts (Deacon) Mrs Uriana Boye (Deacon) Mr A Cobbald (Deacon) Mrs E Petersen (Deacon) Mr D Green (Church Treasurer) Mr B Harris (Deacon) Mr M Leigh (Deacon) Mr M Stow (Deacon) Appointed 27 Apr 2022

Independent Examiner

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

Skipton Baptist Church

Year Ended 31st December 2022

Legal and Administrative Information

Legal Advisors:

Bankers:

Anthony Collins Solicitors LLP 134 Edmund Street Birmingham B3 2ES Virgin Money, 73 North Street, Keighley, BD21 3SD. CAF Bank Ltd, 25 Kings Hill Av, Kings Hill, West Malling, Kent, ME19 4JQ. Barclays Bank, 49 High St, Skipton BD23 1DT.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

Trustees' responsibilities statement

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Structure, Governance and Management

The church is a Charitable Incorporated Organisation CIO, with Trustees elected by its members, and its governance is set out in its constitution.

Election to the diaconate (the trustees) is normally for a three-year period, made by church members at an Annual Church Meeting or occasionally in between if vacancies arise, at ordinary church meetings. All church members are encouraged to attend those meetings. All regular worshippers at the church are encouraged to become formal members.

Normally, the trustees meet monthly (most months of the year) for formal meetings. Where necessary, decisions may be taken between meetings following verbal or email discussions.

Organisationally, the church operates in a multi-faceted manner through a series of groups which are:

The Ministers and Lead Minister operate together to decide the spiritual direction, study topics and general direction of the church.
The above plus all employed staff consider day-to-day matters, affecting those working in the building. They may individually incur minor expenses within budget. Periodic reports will be made to the trustees where budgets may need revision or new aspects, or extensions of the work are planned.
The trustees consider financial and administrative matters with information provided by the church treasurer and church secretary and provide overall guidance on other aspects of church life.
All are subject to discussions at constituted meetings of church members.

Trustee training begins prior to election where the candidate is provided with a document detailing the duties and responsibilities of a trustee of the church and the church checks their suitability as a trustee. This is followed by a discussion between the candidate and one or more existing trustees to clarify issues and answer questions. Following election, the trustees are updated with changes to charity law or other legislation which specifically influences the church. In this, guidance is taken from the Charity Commission, the Baptist Union Corporation, HMRC, etc.

The pay and remuneration of the charity’s paid staff is set during the church budget process, in the Autumn of each year. Trustees who are not employed by the charity or not related to employees form a pay review group to set employees’ salaries for the following calendar year. A written procedure is used which categorises staff into three pay grades according to their duties and responsibilities. The first stage of the process is to review the procedure itself and adopt it, with any necessary changes for the following pay review. The procedural review considers aspects such as:

Guidance from the Baptist Union Corporation.
National Living Wage values.
Cost of living indices.
Prevailing budgetary constraints.

Staff are considered individually, and their pay levels set. Staff are notified in writing of the outcome of their pay review. Appeals are considered based on information not available to the pay review group when salaries were set.

During 2022, the Skipton Building Society account and the HSBC account were closed as no longer necessary. A CAF Bank savings account was opened.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

The church is affiliated to the Baptist Union of Great Britain, the Yorkshire Baptist Association, and the Evangelical Alliance. It also cooperates with other local churches informally and formally through “Churches Together in Skipton”. All the above organisations may influence, but do not direct, the decisions of the church trustees.

Public Benefit Disclosure

Details of activities undertaken to further the charity’s purposes for the public benefit are given in ‘Objectives and Activities’ and ‘Achievements and Performance’ below.

The Trustees have read and continue to take into account Charity Commission guidance relating to Public Benefit.

The church building was partially reopened in January 2022 for church services and fully open by April 2022 for all activities.

Objectives and Activities Objectives

The principal objectives of the church are the advancement of the Christian faith according to the principles of the Baptist denomination and to encourage and support the members and regular church attenders in their Christian lives and in their voluntary work inside and outside the church. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Main Activities

The main activities of the Trustees are to give overall oversight to the many aspects of church life, including regular public worship, prayer; Bible study; preaching and teaching; baptism; the Communion of the Lord’s Supper; evangelism and mission (locally, regionally, nationally and internationally); the teaching, encouragement, welcome and inclusion of young people; nurture and growth of Christian disciples; education and training for Christian and community service; giving and encouraging pastoral care; supporting and encouraging charitable social action in the United Kingdom and abroad; and encouraging relationships with and supporting Baptists and other Christians.

The Trustees also oversee the maintenance and development of the buildings, finance, hospitality and social events, administration and the growth and support of the members of the congregation. Individual trustees may have a specialised area of responsibility in addition to their collective oversight.

Strategies to Achieve the Above Objectives

The main strategies to achieve current objectives are:

Public preaching and teaching, to build up members in their faith and promote a change in attitude, lifestyle and service to others,
Mutual encouragement of members by personal discipleship and interaction in small groups,
Encouragement of individual and small team initiatives by the church as a whole.

Success in the above strategies is indicated by the Trustees’ collective perception of the growth in numbers of those attending public devotion and reports from the leaders of groups within the church.

During 2022, refurbishment took place of the building next door to the church building, called ‘The House’ which is owned by the church. The project was completed in the summer of 2022 and the building opened for use in the autumn of 2022. This facility will double the available floor area of the church and allow reordering of the whole property to accommodate increased attendance. The use of ‘The House’ will be aimed at, but not limited to, community engagement activities.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

Grant-making

The church does not make material grants to other Charities. It does donate small gifts to individuals and charities engaged in Christian service in the UK and overseas.

Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attenders, and in the case of its social work by members of other churches and the general public. Most areas of the church activity include contributions from volunteers and some key aspects of administration and outreach are staffed entirely by volunteers. To all of them, the Trustees express their thanks.

Social Investment

The church does not make financial social investments per se but is investing time and effort in the local area through its general outreach activities, notably the Skipton foodbank, which is run by Skipton Baptist Church, CAP (Christians Against Poverty) projects, lunch club, a Community Wellbeing Café, Messy Hands, street mission through the #doyouknowHim? initiative and affiliation with the Kintsugi Hope organisation. The aim of Kintsugi Hope is to provide a safe, supportive space in which to explore how to maintain positive mental and emotional wellbeing. All of these initiatives involve both staff and volunteers. Some room bookings are heavily discounted providing a social benefit.

Achievements and Performance

Meet God, Meet Friends, Make a Difference

The church’s principal aim is the advancement of religion, through the provision of church buildings and worship services open to all, the provision of infant dedication, wedding and funeral ceremonies and contributing to the spiritual and moral education of children and young people. It also contributes towards a better society by promoting friendship and shared values. It encourages its members to carry out, as a practical expression of their religious beliefs, other activities of value to the community, whether sponsored by the church or not, and in particular the church-run activities for the relief of hunger and freedom from debt already mentioned. All of these may be summed up in the church’s motto “Meet God, make friends, make a difference”.

Meet God

The church provides a programme of two regular Sunday services, being a morning service and an evening service. Occasionally there is an additional Sunday afternoon service. At the morning service children and young people’s provision takes place where they participate in exploring their faith through discussion, Bible study, craft and many other activities. Prayer ministry is always available after the morning service for adults.

The church runs a ‘Count Everyone In’ service on Sunday afternoon for people with learning difficulties where they can worship, explore their faith and receive Christian teaching. Other areas of the devotional life of the church are fourteen small ‘Connect’ groups for adults who meet mid-week to study those deeper questions about life and seek what God might be saying and three ‘Connect’ groups for children and young people which are also held mid-week. There is also a Sunday evening youth Bible study group.

The church also puts on courses such as ‘Alpha’ and plans to do so again early in 2023.

Meet Friends

Young people meet at “Youth Café” on Friday afternoons. This is an opportunity for young people to meet in a safe place to hang out, play games and relax after a week at school. Very young children are catered for with “Messy Hands” and “Mini Hands” parent/toddler groups meeting three times a week, and which were often over-subscribed.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

During the week, all parts of the church building are utilised for the benefit of the local community. Thirteen interest groups regularly used the church facilities during mornings, afternoons and evenings for a wide variety of community activities. The building was also used for private functions and local elections.

Make a Difference

The church is involved with six major community engagement projects, listed below for the benefit of Skipton town and district. In the first few months of 2022 these activities were returning to normal following the church building closure of previous years. These six projects as follows, are respected and supported by other churches in the area and by various statutory and social bodies who increasingly have referred clients to these projects at the church. Also a Lunch Club meets monthly on Wednesdays to provide a cooked lunch and good company for up to 20 elderly members of the community.

1) The church employs a manager to run a CAP centre which, with the support of volunteers, works with clients to achieve often over a long period of time, a debt free and financially stable way of life. There is no charge to the clients for this service. The CAP centre has worked at its maximum capacity to support many households to become debt free.
2) The church employs two staff to run the Skipton Foodbank who are supported by a large number of regular volunteers. The foodbank this year has continued the trend of previous years and increased its capacity considerably. During 2022 the foodbank was affiliated to the Trussell Trust who provide training for staff and volunteers and other benefits.
3) The Church has just started to run a ‘Renew Wellbeing’ space once a week on a Tuesday morning with plans to open on another day too.
4) The church works with other churches in Skipton to run a CAP Job Club which tutors out of work people with the skills needed to gain employment. In recent years this has been highly successful with a high proportion of clients gaining employment. However, the Job Club manager has remained in contact with existing and previous clients during 2022 to provide support, encouragement and advice and plans were made to restart Job Club meeting in 2023.
5) The church works with the local Methodist church to run a weekly community Wellbeing Café which is well attended by members of the Skipton community. As well as partnering with other churches, the café is based on collaborative working with a funded art/craft service provider (Pioneer Projects) who also provide advice on mental health issues. The café is also a meeting place for those involved with other church ministries such as CAP Debt Centre, CAP Job Club, Foodbank and other community support agencies, which facilitates an integrated approach to providing these services. A similar initiative was started at the House when it was opened to the public in Autumn 2022.
6) Once a week the youth minister visits a local senior school to provide direct support to pupils on a one-to-one basis with issues of mental health and wellbeing. This continued in 2022.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

Fundraising

A donation of £40,000 was received from the Joseph Rank trust towards the refurbishment of the ‘House’.

Financial Review

Position at Year-end

A Statement of Financial Position is attached to this report. The CIO ended the year with tangible fixed assets of £1,052,374 and current assets of £259,462. Amounts falling due within one year are £48,206 and after more than one year are £423,878. The net assets are £211,256.

Principal Use of Funds

Payments are dominated by Ministers and staff salaries, upkeep of the building, and the cost of running the various activities of the church. In addition to that, the charity has continued to pay interest and capital repayments of external loans used to purchase the neighbouring property called “The House” in line with the 10-year plan.

Principal Sources of Funding

The church’s income comes predominantly from donations and the consequent gift aid. There was no income from Sunday morning church collections because most regular donors have transferred to direct debit payments. The church does not appeal to the general public to fund its core activities, but has welcomed funds from local individuals, churches and organisations to help support the foodbank and the CAP centre.

Investments

The church does not hold investments but does hold an interest-bearing Skipton Building Society account for the keeping of reserve and designated funds.

Key Risks and Uncertainties Disclosure

Regular Church Activities

The main work of the church indicates few uncertainties because it is fully funded by regular donations. Reduced income because of church building closure has been balanced by reduced expenditure.

Building Works

The “house” refurbishment, although an expensive capital project was completed in 2022 with little uncertainty for the future.

Plans for Future Periods

The major plans for the year 2023 include:

Further integration of the ‘Make a Difference’ activities to address the causes of poverty.
• Fundraising for chapel refurbishment.

Pension Liabilities

The trustees are advised by the Baptist Pension Scheme that the estimated employer debt as of July 2022 is zero. For more details in relation to the defined benefit pension scheme please refer to note 15 of the financial statements.

Reserves

The trustees have identified certain contingent events which if they should crystallise in the short term (within one year) could inhibit or prevent the charity from providing public benefit. It is considered that the risks associated with these events cannot sensibly be mitigated by advance training of staff or volunteers or by the means of insurance policies. The risks associated with these events are considered sufficient high such that a reserve fund should be set aside which can be spent if any of these events occur, in order to continue in the short term to provide public benefit. These contingent events and the

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

fund set aside to mitigate each are listed below. Low probability contingent events are not listed. The reserve fund was adjusted during 2022 because of uncertainties relating to interest rates and inflation. The reserve fund at October 2022 was as follows:

Contingent Events

1) The continued use of the church building is essential to the provision of much of the church’s public benefit. Accidental damage to the fabric could render the building uninhabitable. The building is insured but emergency repair would be required to render the building safe and waterproof pending the settlement of an insurance claim. A reserve fund of £10,000 is set aside for this.
2) The charity employs seven staff who are directly involved in providing public benefit. Long term sickness or maternity leave would require the employment of temporary staff for continuity. A reserve fund of £5,000 is set aside for this.
3) A relatively small number of donors contribute a disproportionately large proportion of the total regular donations. This presents a risk if some of these donors leave the church. This loss would eventually be made up by new people joining because the church is growing. To accommodate this loss during the interim period, a reserve of £5,000 is included.
4) Unforeseen operation cost may be incurred through emergent issues not foreseen during the annual budgeting process. A reserve of £5,000 has been set aside for this.
5) There have been unexpected and significant increases in shop price inflation and energy bills which have occurred as a consequence of the country emerging from the pandemic, coincident with the war in Ukraine. These increases are forecast to stay at current levels for the early part of 2023 but may reduce later on. A reserve of £10,000 is included in case the levels do not reduce or increase.
6) Large loans for a building project were taken out in 2022 which were originally at 3.25% interest, a level which had been sustained for the previous decade. The interest rate has now risen, and forecasts suggest that the interest rate will increase further. For 2023 the interest charge would increases by £3,700/year for every 1% rise in the rate. This represents a significant risk in the short term so that a reserve of £17,000 is set aside for this.

Reserve Fund

On the above basis, the trustees set aside for 2022 a reserve fund of £52,000 to be used only if any of the contingent events should crystallise. This fund represents approximately two months income from regular donors. The reserve fund is reviewed annually as part of the budgeting process although the adequacy of the reserve fund is monitored more frequently.

Other Funds

For the CIO (1181773) the total funds carried forward at the yearend was £839,752 (2021: 1,389,650). The carried forward balance is made up of £144,624 restricted (2021: £563,907), £,58,536 designated (2021: £320,495) and £636,592 unrestricted (2021: £505,248). The CAP Fund, Fellowship Fund and Foodbank Fund are expected to receive donations at about the same rate as fund expenditure so that the funds are not expected to materially diminish in the foreseeable future.

Funds in Deficit

No funds have been in deficit.

Skipton Baptist Church

Year Ended 31st December 2022

Trustees’ Annual Report

Going Concern

The trustees consider that there are no material uncertainties which could influence the ability of the Skipton Baptist Church CIO charity number 1181773 to continue as a going concern.

Events after the end of the reporting period

Particulars of events after the reporting date are detailed in note 20 to the financial statements.

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period.

In preparing these financial statements, the trustees are required to:

select suitable accounting policies and then apply them consistently,
observe the methods and principles in the applicable Charities SORP,
make judgments and accounting estimates that are reasonable and prudent,
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' annual report was approved on and signed on behalf of the board of trustees by:

Mrs J Nixon (Church Secretary) Mr D Green (Church Treasurer) Trustee Trustee

06/06/2023 06/06/2023

Skipton Baptist Church

Year Ended 31st December 2022

Independent Examiners Report

I report to the trustees on my examination of the financial statements of Skipton Baptist Church ('the charity') for the year ended 31 December 2022.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements 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 confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

accounting records were not kept in respect of the charity as required by section 130 of the Act; or
the financial statements do not accord with those records; or
the financial statements do 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.

Nigel Wyatt BSC FCA Date: 07/06/2023 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

Skipton Baptist Church

Year Ended 31st December 2022

Statement of Financial Activities

			2022		2021
		Unrestricted	Restricted	Total
		Funds	Funds	Funds	Total Funds
	Note	£	£	£	£
Income
Donations and legacies	2	216,352	132,457	348,809	439,104
Charitable activities	3	6,218	-	6,218	2,031
Investment income	4	8,093	-	8,093	2,995
		`──────────`	`──────────`	`──────────`	`──────────`
Total Income		230,663	132,457	363,120	444,130
		`──────────`	`──────────`	`──────────`	`──────────`
Expenditure
Expenditure on charitable activities	6	456,982	551,740	1,008,722	288,929
		`──────────`	`──────────`	`──────────`	`──────────`
Total Expenditure		456,982	551,740	1,008,722	288,929
		`──────────`	`──────────`	`──────────`	`──────────`
Actuarial gains/(losses) on defined benefit pension schemes	16	95,704	-	95,704	47,361
		`──────────`	`──────────`	`──────────`	`──────────`
Net income and net movement in funds		(130,615)	(419,283)	(549,898)	202,562
		`──────────`	`──────────`	`──────────`	`──────────`
Reconciliation of funds
Total funds brought forward	17	825,743	563,907	1,389,650	1,187,088
Transfers	17	-	-	-	-
		`──────────`	`──────────`	`──────────`	`──────────`
Total funds carried forward	17	695,128	144,624	839,752	1,389,650
		`──────────`	`──────────`	`──────────`	`──────────`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Skipton Baptist Church

Year Ended 31st December 2022

Statement of Financial Position

			2022	2021
		Note	£	£
Fixed assets
Tangible fixed assets		12	1,052,374	1,038,414
Current assets
Debtors		13	8,962	19,170
Cash at bank and in hand			250,500	589,297
			`──────────`	`──────────`
			259,462	608,467
Creditors: amounts falling due within one year		14	48,206	36,389
			`──────────`	`──────────`
Net current assets			211,256	572,078
			`──────────`	`──────────`
Total assets less current liabilities			1,263,630	1,610,492
Creditors: amounts falling due after more than one year		15	423,878	122,042
			`──────────`	`──────────`
Net assets excluding defined benefit pension plan liability			839,752	1,488,450
Defined benefit pension plan liability		16	-	98,800
			`──────────`	`──────────`
Net assets including defined benefit	pension plan liability	18	839,752	1,389,650
			`──────────`	`──────────`
Funds of the charity
Restricted funds			144,624	563,907
Unrestricted funds			695,128	825,743
			`──────────`	`──────────`
Total charity funds		17	839,752	1,389,650
			`──────────`	`──────────`
Directors Responsibilities
These financial statements were approved by the board of trustees and authorised for issue :
Name of Trustee:	Mr D Green (Church Treasurer)
	───────────────────────────────────────────────────
Signed on behalf of the Trustees:
	───────────────────────────────────────────────────
Date of approval:		06/06/2023

06/06/2023 ───────────────────────────────────────────────────

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

1 Accounting Policies

Basis of Preparation

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities Financial Reporting Standards applicable in the UK and Republic of Ireland (Charities SORP 2019 FRS 102) and the Charities Act 2011.

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Judgements and key sources of estimation uncertainty

In the application of the Church's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Church owns freehold property which is depreciated at costs less estimated residual value over its estimated useful economic life of 50 years. The residual value is estimated based on the current market value of the property assuming it is already of the age and condition expected at the end of its useful life.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources, it is probable that the resources will be received, and the monetary value of incoming resources can be measured with sufficient reliability:

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement is established.
Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

The fixed assets of the church consist of two freehold properties and are included in the financial statements at original cost less a previous impairment. As at 31st December 2017 the premises situated 47/53 Otley Street, Skipton.

The buildings are not depreciated due to the fact that the estimated time of useful economic life can not be reliably measured.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings

20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that is largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Defined benefit plans

The charity recognises a defined net benefit pension asset or liability in the statement of financial position as the net total of the present value of its obligations and the fair value of plan assets out of which the obligations are to be settled. The defined benefit liability is measured on a discounted present value basis using a rate determined by reference to market yields at the reporting date on high quality corporate bonds. Defined benefit obligations and the related expenses are measured using the projected unit credit method. Plan surpluses are recognised as a defined benefit asset only to the extent that the surplus is recoverable either through reduced contributions in the future or through refunds from the plan.

Changes in the net defined benefit asset or liability arising from employee service are recognised in income or expenditure as a current service cost where it relates to services in the current period and as a past service cost where it relates to services in prior periods. Costs relating to plan introductions, benefit changes, curtailments and settlements are recognised in income or expenditure in the period in which they occur.

Net interest is determined by multiplying the net defined benefit liability by the discount rate, both as determined at the start of the reporting period, taking account of any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. Net interest is recognised in income or expenditure.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

2 Donations and legacies

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Donations
General Donations	178,672	1,600	180,272
Donations for CAP	-	14,532	14,532
Donations for Food Bank	-	42,944	42,944
Donations for the Strategic Development Fund	-	28,076	28,076
Donations for Mission	-	-	-
General Donations Gift Aid	37,680	-	37,680
Legacy Income	-	-	-
Strategic Development Fund Donations Gift Aid	-	5,305	5,305
	`──────────`	`──────────`	`──────────`
	216,352	92,457	308,809
Grants and Contract Income
Strategic Development Fund - Joseph Rank Trust	-	40,000	40,000
	`──────────`	`──────────`	`──────────`
	-	40,000	40,000
	`──────────`	`──────────`	`──────────`
Total	216,352	132,457	348,809
	`──────────`	`──────────`	`──────────`

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		£	£	£
	Donations
	General Donations	184,326	637	184,963
	Donations for CAP	-	27,531	27,531
	Donations for Food Bank	-	56,354	56,354
	Donations for the Strategic Development Fund	-	72,292	72,292
	Donations for Mission	1,168	-	1,168
	General Donations Gift Aid	39,793	-	39,793
	Legacy Income	-	45,315	45,315
	Strategic Development Fund Donations Gift Aid	-	11,688	11,688
		`──────────`	`──────────`	`──────────`
		225,287	213,817	439,104
	Grants and Contract Income
	Strategic Development Fund - Joseph Rank Trust	-	-	-
		`──────────`	`──────────`	`──────────`
		-	-	-
		`──────────`	`──────────`	`──────────`
	Total	225,287	213,817	439,104
		`──────────`	`──────────`	`──────────`
3	Charitable activities
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2022
		£	£	£
	Event Income	64	-	64
	Lunch Club Income	2,095	-	2,095
	Messy Hands	4,059	-	4,059
		`──────────`	`──────────`	`──────────`
		6,218	-	6,218
		`──────────`	`──────────`	`──────────`
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2021
		£	£	£
	Event Income	-	-	-
	Lunch Club Income	300	-	300
	Messy Hands	1,731	-	1,731
		`──────────`	`──────────`	`──────────`
		2,031	-	2,031
		`──────────`	`──────────`	`──────────`

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

4 Investment income

Investment income
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Bank interest	371	-	371
Rental income	7,722	-	7,722
	`──────────`	`──────────`	`──────────`
	8,093	-	8,093
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Bank interest	-	-	-
Rental income	2,995	-	2,995
	`──────────`	`──────────`	`──────────`
	2,995	-	2,995
	`──────────`	`──────────`	`──────────`

5 Donated goods, facilities and services

During the year the charity received donations for the Church to redistribute through the foodbank. These donations have not been financially recognised as income in the accounts due to the nature of the donation, but are noted as a significant to the charitable activity of the church during the year.

6 Expenditure on charitable activities by fund type

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Ministry Costs	129,383	1,721	131,104
Events	1,760	-	1,760
Mission	27,300	66,358	93,658
Young People	14,310	-	14,310
Running Costs	44,624	-	44,624
Strategic Development	239,605	483,661	723,266
	`──────────`	`──────────`	`──────────`
	456,982	551,740	1,008,722
	`──────────`	`──────────`	`──────────`

During the year the Church undertook a significant and financially material building refurbishment and renovation project on the building next door to the church building, called 'The House'. The vast majority of expenditure included within the Strategic Development expenditure line is in relation to this project.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Ministry Costs	136,766	141	136,907
Events	180	-	180
Mission	29,095	55,764	84,859
Young People	11,351	28	11,379
Running Costs	34,099	-	34,099
Strategic Development	-	21,505	21,505
	`──────────`	`──────────`	`──────────`
	211,491 `──────────`	77,438 `──────────`	288,929 `──────────`

7 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustees' report for further detail about volunteer contributions in the organisation.

8 Actuarial gains/(losses) on defined benefit pension schemes

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2022	Funds	2021
	£	£	£	£
Actuarial gains/(losses) on defined	95,704	95,704	47,361	47,361
benefit pension schemes
Independent examination fees
Fees payable to the independent examiner for:
			2022	2021
			£	£
Independent examination and preparation of the financial statements			1,610	1,512
			`──────────`	`──────────`
			1,610	1,512
			`──────────`	`──────────`

9 Independent examination fees

10 Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

	2022	2021
	£	£
Wages and salaries	150,363	155,246
Social security costs	6,779	8,635
Employer contributions to pension plans	12,880	13,406
	`──────────`	`──────────`
	170,021	177,287
	`──────────`	`──────────`

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

The average head count of employees during the year was as follows:

	2022	2021
Average Head Count	8	7

No employees received benefits of more than £60,000 during the year.

Key Management Personnel

The charity considers its key management personnel to be the Lead Minister and the Associate Minister. In March 2022 Rev C Tate was appointed to the role of Associate Minister and she started the role in July 2022.

The total employee benefits received by key management

2022	2021
£	£
59,804	92,096

11 Trustee remuneration and expenses

During the year 9 trustees (2021: 7) were reimbursed for out of pocket expenses. The nature of these expenses were for ministry costs, travel and equipment. The total amount of expenses reimbursed during the year was £4,115. (2021: £2,932).

The employment remuneration payments have been authorised by the remaining member of the trustees

	2022	2021
	£	£
Rev L Holmes
Employment Remuneration	-	29,380
Employer pension contribution	-	2,876
Rev P Burns
Employment Remuneration	40,023	37,465
Employer pension contribution	3,986	3,659
M Smith
Employment Remuneration	28,093	26,127
Employer pension contribution	2,130	2,040
C Heskin
Employment Remuneration	26,622	26,127
Employer pension contribution	2,130	2,040
C Tate
Employment Remuneration	9,603	-
Employer pension contribution	953	-

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

12 Tangible fixed assets

		Freehold	Fixtures and
		property	fittings	Total
		£	£	£
	Cost
	At 1 January 2022	1,024,057	30,145	1,054,202
	Additions	-	22,354	22,354
		`──────────`	`──────────`	`──────────`
	At 31 December 2022	1,024,057	52,499	1,076,556
		`──────────`	`──────────`	`──────────`
	Depreciation		-
	At 1 January 2022	-	15,788	15,788
	Charge for the year	-	8,394	8,394
		`──────────`	`──────────`	`──────────`
	At 31 December 2022	-	24,182	24,182
		`──────────`	`──────────`	`──────────`
	Carrying amount
	At 31 December 2022	1,024,057	28,317	1,052,374
		`──────────`	`──────────`	`──────────`
	At 31 December 2021	1,024,057	14,357	1,038,414
		`──────────`	`──────────`	`──────────`
13	Debtors
			2022	2021
			£	£
	Trade debtors		355	185
	Prepayments and accrued income		8,607	18,985
			`──────────`	`──────────`
			8,962	19,170
			`──────────`	`──────────`
14	Creditors: amounts falling due within one year
			2022	2021
			£	£
	Bank loans and overdrafts		23,912	30,529
	Accruals and deferred income		21,534	3,648
	Social security and other taxes		2,760	2,212
			`──────────`	`──────────`
			48,206	36,389
			`──────────`	`──────────`

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

15 Creditors: amounts falling due after more than one year

	2022	2021
	£	£
Bank loans and overdrafts	423,878	122,042
	`──────────`	`──────────`
	423,878	122,042
	`──────────`	`──────────`

16 Pensions and other post-retirement benefits

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £12,880 (2021: £13,407).

Defined benefit plans

The Church is a participating employer the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income.

From January 2012, pension provision is being made through the Defined Contribution (DC) Plan within the Scheme. In general, members pay 8% of their Pensionable Income and employers pay 6% of members’ Pensionable Income into individual pension accounts, which are operated and managed on behalf of the Pension Trustee by Broadstone Corporate Benefits Ltd. In addition, the employer pays a further 4% of Pensionable Income to cover Death in Service Benefits, administration costs, and an associated insurance policy which provides income protection for Scheme members if they are unable to work due to long-term incapacity. This income protection policy has been insured by the Baptist Union of Great Britain with Aviva Limited. Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. Because it is not possible to attribute the Scheme’s assets and liabilities to specific employers, the scheme is accounted for as if the Scheme were a defined contribution scheme.

The Ministers are eligible to join the Scheme.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Actuarial valuation as at 31 December 2019

A formal valuation of the DB Plan as at 31 December 2019 was carried out by a professionally qualified Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £298 million, whilst the level of assets needed to pay benefits was £316m, giving a deficit of £18m (equivalent to a past service funding level of 94%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit.

The key financial assumptions underlying the valuation were as follows

Type of financial assumption	% pa
RPI price inflation assumption	3.2
CPI price inflation assumption	2.7
Minimum Pensionable Income increases (CPI plus 0.5% pa)	3.2
Assumed investment returns
- Pre-retirement	2.95
- Post retirement	1.7
Deferred pension increases
- Pre April 2009	3.2
- Post April 2009	2.5
Pension increases
Based on CPI with an annual floor of 0% and annual cap of 5%	2.7

Mortality is assumed in accordance with 80% of the S3NA standard mortality table. Future improvements projected from 2013 in line with the “CMI 2019” projection with a long-term rate of improvement of 1.75% p.a. for males and 1.5% p.a. for females with the core smoothing parameter and with additional initial mortality improvement factor A=0.5%.

The next actuarial valuation of the DB Plan within the Scheme is due to take place not later than 31 December 2022.

Recovery Plan

In addition to the contributions to the DC Plan set out above, where a valuation of the DB Plan reveals a deficit the Trustee and the Council agree to a rate of deficiency contributions from churches and other employers involved in the DB Plan.

Under the current Recovery Plan signed in September 2020, deficiency contributions are payable until June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

Movement in Balance Sheet liability

Section 28.11A of FRS 102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out in the table below.

	2022	2021
	£	£
Statement of Financial Position liability opening balance	(98,800)	(152,600)
Deficiency contributions paid	5,022	8,475
Interest cost	(1,926)	(2,036)
Actuarial gains/(losses) on defined benefit pension schemes	95,704	47,361
	`──────────`	`──────────`
Statement of Financial Position closing balance	-	(98,800)
	`──────────`	`──────────`

Comprises any change in agreed deficit recovery plan and change in assumptions between year-ends.

This liability represents the present value of the deficit contributions agreed as at the accounting date and has been valued using the following assumptions set by reference to the duration of the deficit recovery payments:

	2022	2021
Discount rate	5.70%	2.00%
Future increases to Minimum Pensionable Income	0.00%	4.06%
Pension cost for the year
	2022	2021
	£	£
Defined contribution ministers	3,986	6,535
Defined contribution for staff	8,894	6,872
	`──────────`	`──────────`
	12,880	13,406
	`──────────`	`──────────`

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

17 Analysis of Charitable Funds

					Gains and	31 Dec
	1 Jan 2022	Income	Expenditure	Transfers	losses	2022
	£	£	£	£	£	£
Unrestricted Funds
General Fund	505,248	230,663	(217,377)	22,354	95,704	636,592
Strategic Development Fund	319,473	-	(239,605)	(22,354)	-	57,514
Youth Bursary Fund	1,022	-	-	-	-	1,022
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total	825,743	230,663	(456,982)	-	95,704	695,128
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
					Gains and	31 Dec
	1 Jan 2022	Income	Expenditure	Transfers	losses	2022
	£	£	£	£	£	£
Restricted Funds
CAP Fund	12,139	14,532	(18,704)	-	-	7,967
Fellowship Fund	3,973	600	(1,721)	-	-	2,852
Food Bank	87,002	42,944	(46,949)	-	-	82,997
Other Church
Activities	54	-	-	-	-	54
#doyouknowHim?	5,144	-	(705)	-	-	4,439
Strategic Development Fund	410,280	73,381	(483,661)	-	-	-
The House Ministry	45,315	1,000	-	-	-	46,315
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total	563,907	132,457	(551,740)	-	-	144,624
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	1,389,650	363,120	(1,008,722)	-	95,704	839,752
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

Fund transfers

During the year a transfer of £18,456 took place the designated Strategic Development Fund to the general fund up on the purchase of fixtures and fittings as part of the house renovations.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

					Gains and	31 Dec
	1 Jan 2021	Income	Expenditure	Transfers	losses	2021
	£	£	£	£	£	£
Unrestricted Funds
General Fund	439,065	230,313	(211,491)	-	47,361	505,248
Strategic Development Fund	319,473	-	-	-	-	319,473
Youth Bursary Fund	1,022	-	-	-	-	1,022
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total	759,560	230,313	(211,491)	-	47,361	825,743
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
					Gains and	31 Dec
	1 Jan 2021	Income	Expenditure	Transfers	losses	2021
	£	£	£	£	£	£
Restricted Funds
CAP Fund	3,030	27,531	(18,422)	-	-	12,139
Fellowship Fund	3,477	637	(141)	-	-	3,973
Food Bank	67,990	56,354	(37,342)	-	-	87,002
Other Church
Activities	326	-	(28)	(244)	-	54
#doyouknowHim?	4,900	-	-	244	-	5,144
Strategic Development Fund	347,805	83,980	(21,505)	-	-	410,280
The House Ministry	-	45,315	-	-	-	45,315
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total	427,528	213,817	(77,438)	-	-	563,907
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`
Total Funds	1,187,088	444,130	(288,929)	-	47,361	1,389,650
	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`	`──────────`

Fund descriptions for material funds

CAP Fund

Food Bank Strategic Development Fund The House Ministry

Funds to run and resource the church's Christians Against Poverty (CAP) Debt Centre.

Funds to run and resource the churche's food bank. Fund for significant works towards development of the building. Funds for ministries run from the House.

Skipton Baptist Church

Year Ended 31st December 2022

Notes to the Financial Statements

18 Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2022
	£	£	£
Tangible fixed assets	1,052,374	-	1,052,374
Current assets	114,838	144,624	259,462
Creditors less than 1 year	(48,206)	-	(48,206)
Creditors greater than 1 year	(423,878)	-	(423,878)
Provisions	-	-	-
	`──────────`	`──────────`	`──────────`
	695,128	144,624	839,752
	`──────────`	`──────────`	`──────────`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2021
	£	£	£
Tangible fixed assets	1,038,414	-	1,038,414
Current assets	44,560	563,907	608,467
Creditors less than 1 year	(36,389)	-	(36,389)
Creditors greater than 1 year	(122,042)	-	(122,042)
Provisions	(98,800)	-	(98,800)
	`──────────`	`──────────`	`──────────`
	825,743	563,907	1,389,650
	`──────────`	`──────────`	`──────────`

19 Related party transactions

During the year, £8,030 (2021: £7,046) of expenditure was incurred with Martyn Leigh Landscape Design. Martyn Leigh is a trustee of the Charity and is also the business owner of Martyn Leigh Landscape Design. The church utilised Martyn's services during the year for the project management of the start of other building renovation work. There was no outstanding balance due to be paid at the year end.