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2021-03-31-accounts

Report of the Trustees including Unaudited Financial Statements for the year ended 31[st] March 2021

Clevedon Baptist Church Station Road Clevedon North Somerset BS21 6NH

Operating as a Charitable Incorporated Organisation Registered Charity No: 1182579

www.clevedonbaptistchurch.org

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Contents Page
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Report of the Trustees
Status
Charitable Purpose
Public Benefit
Vision
Mission
Focus on Church Life 2020-2021
Basis of Faith and Practices
Achievements and Performance
Church Programme
Review of Activities
Multi - congregations
Mosaic Church
Poets Mews CommunityChurch
Pill Church – Millers Close
Worship
Pastoral Care and Home Groups
Prayer
Evangelism and Outreach
Chaplaincy
Social Action
Overseas Mission Partners
Children
YoungPeople
YoungAdults 18s-20s
Families
Seniors
Luncheon Club
Dementia Focus Group
Art Group
Craft Group
Open Door Coffee Mornings
Churches Together in Clevedon and CommunityActivities
Use of Church Premises
Organisation and Decision Making
Organisational LeadershipStructure
Role of Church Leaders

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Role of the Ministry Team Leaders and Support Team Leaders 15
Trustees and Church Officers 16
Employees 16
Ministers 16
PayStrategy 17
Policies 17
Risk management 18-19
Financial Review 19
Significant events 19
Income 19
Costs 20
Plans 20
Contribution of volunteers 20
Charging policy 20
Fundraising 20
Reservespolicy 21
Impact of COVID-19 21
Control and Risk Management measures 21-22
Changes inpractice 22
Government Support 22
Statement of Trustees’ Responsibilities 23
Independent Examiner’s Report to the Trustees of Clevedon Baptist
Church		 24
Responsibilities and basis of report 24
Independent Examiner’s Statement 24
Addresses for the Church, Independent Examiner and Bankers 25
Financial Statements 26-39
Statement of Financial Activities 26
Balance Sheet 27
Notes to the Financial Statements 28-39

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Report of the Trustees

Clevedon Baptist Church

For the period ending 31[st] March 2021

Report of the Trustees

Although through this most unusual of years it has been necessary for the church building to be closed, or to be open when allowed but subject to significant constraints, the church has perhaps been more alive than ever. The work and ministry of the church to reach out to the community and to serve our members has continued in many ways, both old and new, and despite the virus we have seen significant progress.

Status

The Church was created by Trust Deed on 8[th] June 1925 as a Church within the Baptist Denomination. The Holding Trustee for the land and buildings is the West of England Baptist Trust Company (West) Ltd.

The Church initially became a Registered (unincorporated) Charity No 1133375 on the 25[th] January 2010. The governing document (Constitution) was approved for the Church at the Church Members’ Meeting held on 15[th] September 2009.

The Church then became a Charitable Incorporated Organisation – Charity No 1182579. The new governing document was approved for the Church at the Church Members’ Meeting held on 20[th] May, 2018, and the CIO was added to the Charity Commission register on 21[st] March 2019.

This is therefore the first annual report for the CIO. At midnight on 31[st] March 2020, the Trustees donated the assets, liabilities, contracts etc. of the old unincorporated Charity to the CIO. Note 21 to the accounts gives the details of the financial values of the assets and liabilities transferred, and throughout the accounts the prior-year comparison values shown are those for the final full year of operation of the unincorporated Charity.

This CIO has the same charitable purpose as the unincorporated church and has the same initial Trustees who have served in this capacity throughout the financial year to 31[st] March 2021.

In due course, the Trustees of the unincorporated Church plan to agree the dissolution of the charity in accordance with the provisions in its governing document. This final step has been delayed by the impact of the coronavirus pandemic, which has prevented the necessary members’ meeting from taking place.

More details of the impact of the pandemic are contained within this report and the associated accounts.

Charitable Purpose

The principal purpose of the Church is the advancement of the Christian faith according to the principles of the Baptist Denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Public Benefit

The Trustees confirm that in setting their objectives they have complied with their duty under the Charities Act 2011 to have due regard to the public benefit guidance published by the Charities Commission.

Vision

In July 2015 the Church Members’ Meeting approved a statement of vision for the Church;

‘Vision 2025 : As we look to the future we can see CBC as: large multi-congregational, all age, disciple-making, contextually aware, Word and Spirit Baptist Church.’

Mission

Clevedon Baptist Church is committed to promoting the Gospel of Jesus Christ, through word and deed, at home and abroad.

We see our God given mission as:

Being Church: Living as a reconciled liberated community of God’s people Evangelism: Witnessing to the good news, with words, works and wonders Discipleship: Making disciples and living as whole-life disciples Church planting: Establishing new congregations Social action: Serving people with compassion and mercy in practical gospel action Peace-making: Seeking to overcome violence and build peace Justice: Searching for God’s justice in the world as God’s prophetic people Creation: Stewarding the resources of creation

Our vision is a means of implementing our God-given mission into the world. We engage with God’s mission as worshippers who serve God alone, seeking first God’s Kingdom.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Focus on Church Life 2020-21

Some of the key highlights of the year as we’ve worked together to implement our vision and mission include:

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Basis of Faith and Practices

The Practices of Clevedon Baptist Church encompass the following aspects of church life:

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Achievements and Performance

The Church does not define the success of its programmes simply by numbers, including financial numbers, but in less tangible measures such as the depth of fellowship, growth in discipleship, the level of mutual encouragement and mission reach and impact.

We believe that we have experienced another year where God has blessed the ministries within the Church, even though it we have experienced the Coronavirus pandemic. We are aware of God’s continued presence and blessing to us as a fellowship, which we pray will enable the Church to pursue its mission with continued enthusiasm and with increasing effectiveness in the year ahead.

On the 1[st] January 2021 the membership stood at 195. (Committed attenders of Mosaic Church, Pill Church and Poets Mews are not included in this membership figure.) The Church has many regular attendees both at services and other activities, who are not church members. We are encouraged that 4 people were baptised and others are preparing for believers’ baptism. This year the Baptist Union also requested our attendance figures beyond just our Sunday services and our estimated regular contacts for midweek activities is over 900.

Period 2017 2018 2019 2020
Members 202 197 195 195
Children <11in regular contact
with the Church through its
organised activities		 84 118 122 120
Young People 11-18in regular
contact with the Church through
its organised activities		 76 151 170 160
Believers Baptisms 2 1 0 4
Total
attendance
all
congregations (1st January
2020)		 308 309 324 330

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

The Church Programme

Sunday 10.30am Sunday Morning Service of Praise and Worship.
Live Streamed for those who can’t attend in person.
10.00am Children’s work
11.30am Youth work
2.30pm Poets Mews Community Church
6.30pm Virtual Foyer – An opportunity to catch up with other members
of the church.
Monday 9.30am Art Group
2.00pm Art Group
7.30pm Home Groups
Tuesday 2.30pm Communion Service - Monthly
4.00pm Ignite – Years 6 & 7
7.30pm Home Groups or Prayer Focus
Wednesday 7.45am ASK Prayer
9.30am Walking group
10.00am Home group
12.30pm Luncheon Club – Monthly
4.00pm Fizz group - R – Year 5
7.00pm Youth homegroup (fortnightly)
Thursday 9.15am ‘Noah’s Ark’ Toddler Group
10.00am Coffee Morning
11.15am Bumps and Bundles
4.00pm Youth Drop In
7.30pm Home Groups
Friday 10.00am Craft Group
7.00pm Friday Night Family Story
7.00pm
Youth Clubs
Saturday 10.00am Coffee Morning
1.30pm Mosaic Church

Notes:

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Review of Activities

The Church provides a welcome to all who come into contact with us. We seek to remain flexible and regularly review our activities and involvement.

Multi-congregations:

Mosaic Church

Due to the Coronvirus pandemic Mosaic Church has been unable to meet regularly. However, we have distributed themed activity bags every month to those who had signed up to our Mosaic Church Belongers group and this has enabled us to keep in contact with many of our regular members. The bags have contained a Bible theme with related activities plus goodies for the families to enjoy. Regular video messages with a Bible message and prayers have also been sent out and made accessible on our church website.

When restrictions were eased briefly at the end of 2020 we held a Christmas Celebration. This was done in a Covid-secure way and we were delighted to see our foyer and hall full - all socially distanced of course! On Mother's Day 2021 we held another event and this was well attended. We also continue to deliver activity bags to those who are not able to come along at the moment.

Poets Mews Community Church

We have been unable to hold services in Poets Mews Community Church in the Poets Mews Care Home this year due to Covid-19. This care home has a specialism in dementia care which is an area that we have explored as a church in recent years. The church normally meets every Sunday at 2.30pm for residents, staff and family members. However, we have provided regular support to both staff and residents, together with seasonal resources and gifts including Easter Eggs and Advent Calendars.

Pill Church – Millers Close

The last 12 months have been difficult for our small fellowship. Our focus had been to make the fellowship more missional and we had begun to make steps in the right direction. We were also involved in Churches Together events for Lent, Palm Sunday, Good Friday and Easter Sunday. Unfortunately, lockdown brought these activities to a halt. When lock down restrictions ease, and it is safe to do so, we plan to meet again in person. In November 2020 we joined services with Yatton and Pill Methodist Churches.

Worship

Central to the work and witness of the Church is the provision of regular public services of Christian worship. Services of praise and worship are open to all who would wish to attend and we strive to be a welcoming community with services that are relevant to believers and non-believers alike. We acknowledge that our worship gatherings are an expression of the worship we offer to God in all aspects of our everyday life.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

During our Sunday morning service, a full children and young people’s programme also takes place which in the past year has included sessions on Zoom.

In addition to our formal worship we run ‘Café Church’. Here we are seeking to reach out to those for whom church is unfamiliar. Free refreshments are served, and people can come and go as they please. This is a place where members of the community can drop in and find a warm welcome and be given appropriate help and advice, if required.

We also have a team who visit Care Homes in the town to take worship services (both the monthly Thursday services and occasional extra services involving additional Care Homes) and to offer Communion. This has been particularly difficult to maintain during the past year due to restrictions.

Our Mosaic Church congregation meets on Saturdays, and worship is expressed in ways relevant to an ‘all age missional congregation’. Pill Church Millers Close and Poets Mews Community Church also meet each week.

During the past year due to Covid-19 restrictions we have also provided online services, zoom gatherings and resource packs so that we can continue to connect with each other. We have made use of social media opportunities including FaceBook Live from the Manse on Sunday evenings and our YouTube channel. We also provided DVDs of recordings of the service for those who couldn’t access them online.

Pastoral Care and Home Groups

The pastoral care of all those attending CBC is overseen by the Pastoral Co-ordination Team with the Church Leaders. We actively encourage our members to be involved by showing mutual love and caring both in word and deed.

All those regularly attending our Church are encouraged to belong to a Home Group made up of a core of people who meet regularly for Bible study, prayer, and fellowship. We also have a youth Home Group for our young people. In order to meet the needs of the wide variety of ages, backgrounds and locations of those attending, these groups meet at various times and on various days in the church building or in people's homes in Clevedon and the surrounding areas. During the past year many Home Groups were able to meet together on Zoom, go for walks with each other and people continued to support each other.

Beyond the pastoral care role of home groups, there are additional expressions of pastoral care. This care is given by a number of teams whose members are gifted and trained in their specific areas: Befrienders, Communion Team, Hospital Visiting, Pastoral Visiting and Prayer Ministry Team.

During the Coronavirus crisis we implemented a pastoral care plan to support those who were vulnerable and shielding. In addition, we supported people through pastoral cards, emails and phone calls, and we held regular Prayer Ministry evenings on Zoom.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Prayer

During the past year we have found ways to engage in different ways of praying. This has included 24/7 days of prayer, Prayer Focus evenings and lunchtime prayers on Zoom.

Evangelism and Outreach

Due to Covid-19, this year Destination Bethlehem was a virtual experience. The resource was used by 7 schools in our region and included films, puzzles, challenges and activities. Other initiatives during the year included Hope Space when the church building was open for people to come and participate in creative prayer. We have encouraged the whole church to share their faith with their friends and neighbours and have given them Christmas and Easter resources to give to others.

In the Autumn we held an online Zoom Alpha course and were encouraged that people became Christians. In January 2021 we have placed an emphasis on attending the Wellbeing Journey Course and joining one of the groups. This is for Christians and nonChristians.

We have also established a telephone befriending programme called ‘Two’s Company’ enabling us to respond in a relevant way to the Covid-19 pandemic. Referrals are made to volunteers in our church who befriend a vulnerable or isolated person, through regular phone calls.

Chaplaincy

In 2020 Clevedon Chaplaincy has continued, headed up by the Minister of CBC, but working with other churches in Clevedon. During the past year we have trained new chaplains and offered ongoing training and support to existing chaplains. When the market reopened during lockdown we hired a market stall for the market chaplains to use and to give support to market traders. At present we offer chaplaincy to the town centre, the market and the Hill Road areas of Clevedon. We are ready to commence chaplaincy at Poets Mews Care Home when restrictions are lifted.

Social Action

We are committed to serving people with compassion and mercy in practical gospel action and searching for God’s justice in the world. This is worked out through various existing activities of the church, church members using their time to work with projects and organisations and in our financial support to mission partners. We will continue to look to see how we can develop this mode of mission, as well as the stewarding of the resources of creation. During the past year our Minister has met with our local Covid Aid group and met with other community leaders in order to respond to the crisis and support people in Clevedon.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Overseas Mission Partners

The church maintains an active interest in mission overseas and in the UK, through prayer, and budgeted giving to a wide range of missional organisations. The Mission team endeavour to ensure that this giving reflects the interests and involvement of the Church members.

Due to government restrictions regarding travel over the past year involvement has been maintained through on line contact with our mission partners in Albania, Thailand and Nepal.

Children

Unsurprisingly, the shape of our children's ministry has altered dramatically in the past year. Our provision now involves a weekly meeting of children (open to those aged 3-11 but taken up by children aged 5-9) via Zoom. The meeting is run by a team of 6 leaders (two per session) and contains a chance to catch up, focus on a topic of discipleship or a Bible story, activities to aid understanding as well as a time of prayer. This last term has also had a time of focus on learning a Psalm off by heart.

Those families who we do not see on a Sunday get termly emails which contain a reminder that their children are welcome, an open-ended offer of practical and prayer support as well as an assurance of our prayers for them as families. There are some families who find Zoom a tricky medium for their children to engage in. For those families, we provide a pack which contains resources and ideas connected to the session's theme. The take-up of this is small but valuable.

Young People

Due to Covid 19 a majority of our time has been spent on Zoom, but the same groups have been running. We have a number of different activities for young people held at the church and in leaders' homes. We have a Home Group for years 8-13. It runs on alternate Wednesdays and is a time of Bible study, fellowship and prayer support. This work is linked to the Sunday Youth Group for those of secondary school age.

When possible, young people from our community are welcome to come to the Youth Drop-In on Thursday afternoons after school where they can unwind with free hot chocolate and snacks and chat with a youth leader if they wish to. Youth Clubs run on a Friday evening for those in Year 6 -8 Elevate followed by The Zone for years 9+. Held at the church each week in term time, they offer a variety of sports, crafts, pampering, and games. There is also a group for young people in year 6 and 7 that runs on a Tuesday afternoon. It's a place to come have some food, play games and dig a bit deeper into the Bible.

We also hold regular socials and occasional special events when we can do so, including running a Youth Weekend away, which will become a regular fixture in the church calendar. A number of individuals volunteer in supporting the provision of all these youth activities along with the Youth Pastor.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Young Adults 18s-20s

In the Autumn we began a group for young adults. There are regular attenders from around the local area and the vision is to help young adults develop in their faith, find a place to share life and truly belong. We recognise that wholeness and wellbeing are important and the aim is to be a group that is living out our faith in our everyday life situations. The group offers lots of opportunities to connect both spiritually and socially.

Families

Our Ministry Team Leaders for Families support the families in the Church and in the community spiritually and practically. During the last 12 months finding ways to support our Families has been a challenge. Our groups for parents with young children have turned to online story telling which happens at bedtime each Friday.

We are managing to run a parenting course for those families with Teenagers and this has moved to meeting through zoom.

With the inability to meet physically we have turned to producing packs with resources in to help families with their spiritual journey. These have gone out at specific points during the year - for example at Christmas and Easter.

We pray that as restrictions are lifted and as we are able to meet face to face we will be able to start new ways of supporting our Families more practically.

Seniors

Since April 2020 our Seniors ministry has adapted wonderfully in order to continue to encourage and minister to our older church members and friends in the community. This has included a Facebook group which 54 people now belong to, socially distanced crafting (when permitted), regular mailouts, doorstep visits and phone calls of encouragement, as well as monthly ‘Good News’ events especially for Seniors. We also remain in touch with our care home contacts and we look forward to going in again when we can.

Luncheon Club

Due to Covid 19, luncheon club has been unable to meet at the church this year. A small team of church volunteers have kept in monthly contact with the luncheon club attendees, either by telephone or doorstep visits.

Dementia Focus Group

The Dementia Focus Group (DFG) no longer meets regularly, having achieved its primary aims. However, as an interested group they still host an occasional Dementia Friends Information Session, and also offer to visit local organisations and churches and take a session to them, if required. CBC remains a dementia-embracing church, as part of the North Somerset Dementia Action Alliance, and the DFG members are still keen to promote dementia awareness and to support those in our church and the wider community who are living with dementia.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Art Groups

The Church usually operates weekly groups for Art & Craft on the premises. Both of these groups are open to anyone from the wider community to attend and are flourishing. At both the morning and afternoon Art Groups, everyone is encouraged to utilise any medium they are happy with and much beautiful work is produced. An annual public exhibition of work produced is well attended. This year the art groups managed to meet for a few weeks between lockdowns, in a socially distanced way. The annual exhibition had to be cancelled for this year too, but we have kept in touch via zoom meetings, to encourage one another.

Craft Group

The craft group meets once a week on the church premises. It is open to anyone from the wider community to attend. We are mainly involved in supplying knitted and crocheted goods to various charities and organisations. This past year we have only been able to meet together rarely because of Covid restrictions, but the crafting has continued in individuals' homes. We look forward to meeting together again when it is safe and restrictions are lifted.

Open Door Coffee Mornings

The weekly Thursday and Saturday Coffee Mornings ‘Open Door’, continued to be popular but unfortunately due to Covid-19 we had to temporarily close them. They provide an opportunity to chat, make friends and share information with the community. Our charges are kept at a low level to ensure no one is excluded and to encourage those on low income and fixed budgets to attend. From time to time the coffee mornings host Community Care as well as the Clevedon Neighbourhood Police Team, giving the organisations opportunities to make the community aware of their services and support. We hope to reopen as soon as we are able to.

Churches Together in Clevedon and Community Activities

Normally there are CTiC united services (3 per year) that encourage members of the different churches to meet and worship together. There are also united services on Good Friday and Easter Day. An initiative known as Prayer4Clevedon takes place on a monthly basis to pray for all aspects of the community. However due to Covid-19 our gatherings have not been able to take place in the past year. There have been pre-recorded services and videos for people to watch instead.

The Church links with local charities in supporting work with those recovering from addiction, the local Foodbank and the charity Changing Lives. Our minister continued to meet with other clergy in the town.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Use of Church Premises

A number of other charities use the church building to host events.

The Lions Club used Open Door coffee mornings, the Craft Group and our Sunday morning Café Church during the Christmas period as a vehicle for their ‘Tree of Life’ fundraiser. This enabled members of the community to remember a loved one and give a charitable donation, which was then used in the community by the Lions.

The Church is listed under the local police scheme as a ‘Safe Place’ for vulnerable people in the community and also acts as a voucher provider for those in the community who need a food parcel from the Foodbank.

From time to time the local schools exhibit work, done by the pupils, in our foyer and windows to share their work with people in the community.

Our buildings are also used for regional training and other events for the West of England Baptist Network.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Organisation and Decision Making

Members of the Church are accepted in accordance with its Constitution, which requires them to have been baptised on profession of faith in Jesus Christ or to renew a public profession of faith in Jesus Christ.

Church Members’ Meetings normally take place six times per year and have responsibility for the overall policy of the Church. Extra meetings are called as necessary in accordance with the Constitution. During this particular year though, because of the pandemic, it has not been possible to maintain this schedule. Members have been kept fully informed and up to date by a variety of other means.

All Church Members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the charitable purpose.

The Church Members’ Meeting elects Trustees to be responsible, along with the Minister, for the governance of the Church. Trustees are chosen from among the Church Members with the maximum number of Trustees being agreed from time to time by the Church Members’ Meeting. The current practice is for there to be up to 12 Trustees excluding the Minister and Associate Ministers.

The Trustees are responsible for the day-to-day running of the Church’s work and witness as well as the financial and legal aspects of the Charity. As Trustees, they meet before each Church Members’ Meeting.

Trustees, other paid and volunteer leaders meet together as part of a number of leadership teams to plan, programme, co-ordinate and oversee the life of the Church. They also meet regularly for prayer, mutual support and encouragement.

Relevant and appropriate matters are submitted to the Church Members’ Meeting by the Trustees for decision on matters of policy and for guidance. Church Members may also raise matters for consideration by the Trustees and the Church Members’ Meeting.

Though the Constitution permits decisions to be made at Church Members’ Meetings by appropriate majorities, the Church seeks to discern God’s will for the future life and work of the Church and to arrive at a consensus on matters wherever possible.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Organisational Leadership Structure

Organisationally, the Church has three parts to the leadership: Church Leaders, Ministry Team Leaders and Support Team Leaders with the following roles:

Role of the Church Leaders:

(Comprising the Senior Minister and lay members):

Role of the Ministry & Support Team Leaders (MTLs and STLs):

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Trustees and Church Officers

The Trustees are those leaders elected or co-opted as Trustees together with the Minister and Church Treasurer (if not elected from amongst the Trustees). The Trustees who have served in the year ending 31[st] March 2021 are:

Martyn Frampton Chair of Trustees
Rev Antony Wareham Senior Minister
A John Wheeler Treasurer
Ruth Berry
Helen Pedder
Keith Pimm
Matt Sharpe

The Church Treasurer is elected annually at the annual general meeting. Elections for leaders usually take place annually – for Trustees in May, and in November for Ministry Team Leaders; those elected then serve for three years. If nominated, Church Leaders may stand for election for a second consecutive 3-year term before being required to stand down for at least one year. Election as Trustee or Church Officer (Treasurer or Secretary) is dependent on the support of 66% of Church Members present and voting at a Church Members’ meeting.

Employees

During the financial year ending on 31[st] March 2021 the Church employed:

A full time Senior Minister A full time Youth Pastor Two part time Administrators

A part time Cleaner (note that for a period of 7 weeks during the initial pandemic lockdown from March, 2020, it was necessary for the church cleaner to be put “on furlough”. The church received appropriate financial recompense from the HMRC job retention scheme).

Ministers

Ministers are elected at a Special Church Members’ Meeting and must receive at least 75% of the votes of those present and voting. Their period of service is indeterminate. The Church currently employs a Senior Minister (who is also a Trustee) and a Youth Pastor, both of whom work full-time.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Pay Strategy

Ministers’ stipends, and salaries for other staff, are recommended by the Trustees and agreed by a Church Members’ Meeting for the forthcoming calendar year. The basis for all calculations is the recommended stipend, as proposed by the Baptist Union of Great Britain (the BU), and the proposed annual increments thereof.

Stipends for the ministers are usually set at certain multiples of the BU minimum stipend (for example if the BU stipend were £24,000 per annum and the agreed multiplier were 1.2, then the minister’s stipend would be £28,800). The multiplier is usually agreed for each minister at the time of their employment but can be changed by agreement of the Church Members.

Salaries for other staff are usually increased each year by applying the percentage increment as recommended by the BU.

Policies

The Church has policies and procedures on a number of areas -

  1. Employment policies and procedures addressing:

Statement of Terms of Employment (generic and specific to each employee) Equal Opportunities Discipline Grievance Recruitment of ex-offenders Retirement

  1. Health & Safety Policy – the policy is implemented by means of 20 procedures addressing the key risks which include Fire Safety, Food Safety and Hygiene etc

  2. Safeguarding Policy - for the protection of children, young people and adults at risk

  3. Finance

  4. General Data Protection Requirement (GDPR)

  5. Counter Terrorism Policy and Procedure – initial measures have been put in place and training for stewards is planned for the future

The Church Meeting is kept fully up to date as new policies are developed and implemented.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Risk Management

On a regular basis the Trustees carry out an exercise to identify the Church’s main operational risks, and then ensure that suitable procedures are in place to mitigate the risks as appropriate.

During the financial year to 31[st] March 2021 there has been sharp focus on the need for all church activities to be subject to detailed risk assessments because of the pandemic. The church’s Health & Safety Officer has led this work, and any physical church activities have gone ahead with full mitigation in place, completely meeting the government’s various safety requirements as defined from time to time.

The key risks, with mitigation steps identified currently are:

1) Physical harm to users of the church – accidents

2) Financial - significant loss of income

3) Legal/statutory compliance - H&S legislation

4) Legal/statutory compliance - food safety

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

5) Legal/statutory compliance – protection of children and adults at risk

6) Continuity of operations - key persons

a) identify individuals for succession plans within ministry areas

7) Damage to reputation - conduct unbecoming a Church Member

Financial Review

Despite the impacts of the coronavirus pandemic, the financial performance of the charity continues to be in line with the Trustees’ expectations.

The Treasurer prepares an annual budget, which is usually agreed by the Trustees and approved by the Church Members’ Meeting held in March each year. Any major expenditure outside the budget has to be approved by the Trustees and a Church Members’ Meeting.

In February, 2021 the Trustees approved the re-appointment of Burton Sweet Chartered Accountants as Independent Examiners to review the financial statements of the Church.

The Church continues to raise the funds that it needs to carry on its activities from within its own members and congregation.

Significant Events

The most significant event in financial terms was clearly the impact of the pandemic.

Income – naturally unscheduled income reduced since worship services were either not taking place or were severely restricted in numbers. But is was very encouraging to see how many of our supporters, who previously gave in this way, were able to find different ways to support the work of the church – mainly through on-line giving. Standing Order and Gift Aid income has not been materially impacted and so overall income has only seen a reduction of about 6%.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Costs – there were some reductions in costs as a result of the restriction on activities but these were partially off-set by additional expenditure on live-streaming equipment (cameras, lighting etc.). Staff and building overheads are mainly fixed costs. It was pleasing that the charity was able, throughout the year, to continue to express its part in the life of the wider Church by making grants to national and international Christian organisations and societies with Christian aims and objectives compatible with the Church’s own charitable purposes. The level of these donations was the same as in the previous (normal) year. The church has continued to make contributions to the Baptist Pension Trustee re the pension fund deficit – as a result of the pandemic, though, the Trustee halved the required levels of these contributions for the last six months of 2020.

Plans – at the very time that the pandemic hit us we were starting to explore the possibility of appointing a new Associate Minister. We were not able to pursue this scenario and intend to come back to it as and when the situation allows us to do so.

Contribution of volunteers

Most of what happens in the Church is driven by volunteers, whether that is worship, youth and children's work, practical jobs or roles requiring specialised skills. It is not feasible to quantify the contribution of volunteers to Clevedon Baptist Church except to say that it would not be possible to carry out many of our activities without them. The Church seeks to provide as many opportunities as possible for volunteers to grow in their gifts and abilities and has dozens of people volunteering in at least one role within Church. As an example, for a typical Sunday morning service we will usually have many volunteers involved in leading, music, PA, AV, welcoming, stewarding, serving refreshments, children’s work, youth work and so on.

Charging Policy

Clevedon Baptist Church is committed to making its activities accessible to as wide a range of people as possible and so seeks to minimise the cost of events. Where a charge has to be made, the church offers subsidies where appropriate to ensure that money is not a barrier to people participating in activities. The Church does not charge a membership fee and offers many activities, courses and services without charge.

Fundraising

The primary source of income for the charity is voluntary donations. The charity does not engage in significant public fundraising. Most of the giving is from committed attenders who express their ‘belonging’ and commitment to the Church through regular and one-off giving to share in the ministry costs of church life. The leadership of the church, under the oversight of the Senior Minister and the Trustees, prayerfully teaches the biblical principles of financial stewardship and generosity in the context of discipleship. From time to time, the leaders encourage giving towards particular global partners or mission projects and, very occasionally, hold offerings for special projects such as building developments. The charity does not subscribe to any particular fundraising scheme or standards and the charity’s practices are regularly reviewed to ensure that any incidental fundraising is carried out appropriately.

20

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Reserves policy

In September, 2015 the Trustees re-confirmed the formal reserves policy for the Church. Under normal circumstances the available bank balances are managed to a minimum of £60,000 (approximately one quarter’s turnover), and a maximum of £120,000. Such reserves are held to ensure that, should income levels fall significantly, the Church would be able to meet its immediate liabilities, primarily payment of wages to staff and other contracts. From time to time reserve balances are built up in anticipation of specific future planned and significant commitments.

The Trustees remain completely satisfied that there are sufficient assets in hand, primarily the bank account balances, together with on-going income anticipated, to enable the Church to continue to function effectively as a CIO in the coming year.

As at 31[st] March 2021 the cash balance not committed in designated or restricted funds stood at £147.0k (2020: £126.0k), and the total free reserve stood at £132.0k (2020: £96.4k). The “free” cash balance is higher than the church’s specified maximum but this is expected to reduce in the coming year, once we can resume our usual operations after the pandemic crisis – and particularly if we proceed with the appointment of a new Associate Minister.

Impact of COVID-19

The impact of the global pandemic on the operations of the charity has been significant – most noticeably because members and friends have not been able to meet together regularly for worship and other events without restrictions since the first lockdown was implemented in March, 2020.

We have, however, been so grateful that there has not been any major impact on the health or well-being of our ministers and staff.

Furthermore the CIO has not been able to hold its initial AGM, which should have taken place no later than September 2020. Church members have, however, been kept fully up to date with developments and the current situation through a combination of emails, videos, DVDs and Zoom meetings. For those who are not able to join in such occasions for want of modern technology, contact has been made by telephone and by use of a “buddy” system.

Taking advantage of the emergency legislation for CIOs, a members’ meeting took place in March, 2021, in order to approve the 2021/2022 budget for the charity. Again, those not able to engage with this meeting were fully involved via older technologies in advance of the meeting so that their views could be taken on board. Unfortunately because this meeting was Zoom-based we were not able to reach a quorum, so the budget will be reconsidered at a later meeting.

21

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Control and risk management measures:

This year presented us with new challenges of a pandemic. Therefore, we followed the government guidance and regulations for places of worship and church activities. This included a detailed Coronavirus Risk Assessment and additional Health and Safety Instructions and Guidance. These were adapted and modified as government guidelines changed throughout the year. Following a period of time when the church building was shut we used a re-occupation checklist so we could resume activities in the building.

A thorough deep cleaning process was implemented and stewards received training in terms of keeping the building clean before, during and after use. We followed the government guidelines of track and trace for all those entering the building, we recorded attendance and made necessary changes to the layout of the church building to enable social distancing. Training was given to all those running activities and groups so that they could operate safely.

Changes in practices:

During the year we had to change our normal building use and routines. Sunday morning services were limited in numbers and were fully compliant with government guidelines. A pre-booking seat requirement was introduced to enable social distancing, sitting in social bubbles and a staggered entry and exit from the building. Many of our meetings made use of live streaming and Zoom. We issued a questionnaire to members to understand how people felt about coming into the building and attending activities.

The church also invested in new equipment including plastic screens in front of our singers and new media equipment to enable the church to stream its services live on the internet.

Government support:

In the first lockdown all of our ministers and staff were able to continue working from home, with the exception of our church cleaner who was placed on the government’s furlough scheme for 7 weeks. Compensation of £722 was received from the HMRC Job Retention Scheme to mitigate the charity’s costs. Since the end of the initial lockdown period the cleaner has been able to continue to work on site, and all cleaning processes and routines have been amended and enhanced where necessary to ensure that the building is fully compliant with government requirements and is as safe as it can be for anybody who enters or attends worship services.

The Trustees continue to closely monitor the finances of the Church and the ongoing levels of reserves and current net assets. The financial results for the year, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements.

22

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales/Scotland requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution.

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.

By order of the Trustees on 5[th] May, 2021.

Martyn Frampton Chair of Trustees

Rev Antony Wareham Senior Minister

23

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Independent Examiner’s Report to the Trustees of Clevedon Baptist Church

I report to the Trustees on my examination of the accounts of Clevedon Baptist Church (the Charity) for the year ended 31[st] March 2021, which are set out on pages 26 to 39.

Responsibilities and basis of report

As the Trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

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

  1. Accounting records were not kept in respect of the Charity as required by section 130 of the Act; or

  2. The accounts do not accord with those records; or

  3. The accounts 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.

Neil Kingston FCA Burton Sweet Chartered Accountants The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 2021

24

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2021

Addresses for the Church, Independent Examiner and Bankers

Church

Station Road, Clevedon, North Somerset BS21 6NH.

The Church occupies premises which are held by the West of England Baptist Trust Company (West) Limited on terms which are compatible with the Church’s purpose. The Church allows the Minister and his family to occupy 41 Yeo Moor Clevedon BS21.

Independent Examiner

Neil Kingston FCA, Burton Sweet Chartered Accountants, The Clock Tower, Farleigh Court, Old Weston Road, Flax Bourton, Bristol BS48 1UR.

Bankers

CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent, ME19 4JQ Baptist Union Corporation Limited, Baptist House, PO Box 44, 129 Broadway, Didcot, Oxon. OX11 8RT

25

CLEVEDON BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2021

Note
Donations and legacies
2
Investments
3
Other trading activities - hire of the church building
Expenditure on:
Charitable activities
Pastoral expenses
4
Mission enabling
5
Church building expenses
6
Specific gifts
7
9
17
Other movements in pension deficit liability
20
Gains/losses on revaluation of fixed assets
10
Net movement in funds
Reconciliation of funds:
Total funds brought forward
17
Total funds carried forward
17
Income and endowments from:
Net income/(expenditure)
Transfers between funds		 General
Funds
£
207,935
281
-		 Designated
Funds
£
-
-
-		 Restricted
Funds
£
688
-
-		 Total Funds
2020
£
208,623
281
-		 Equivalent
Total Funds
2020
£
221,089
492
213
208,216 - 688 208,904 221,794
83,689
45,997
46,020
1,100		 -
-
-
700		 35
-
-
618		 83,724
45,997
46,020
2,418		 72,028
48,484
65,896
1,503
176,806 700 653 178,159 187,911
31,410
(2,500)
10,851
-		 (700)
2,500
-
-		 35
-
-
-		 30,745
-
10,851
-		 33,883
-
(524)
65,000
39,761
2,561,153		 1,800
2,449		 35
969		 41,596
2,564,571		 98,359
2,466,212
2,600,914 4,249 1,004 2,606,167 2,564,571

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

At midnight on 31st March, 2020 the Trustees of the old unincorporated charity of Clevedon Baptist Church (which is now dormant) moved the trade and assets of the Charity into this new CIO. Prior year comparison figures (Equivalent Total Funds) included throughout this report are those for the old Charity for the year to 31st March, 2020, prior to the point of transfer. See notes 1a) and 21.

See note 19 for full Statement of Financial Activities for the previous year.

See note 20 for full details of the liability to the Baptist Union Pension Fund included in general funds above.

The notes on pages 28 to 39 form part of these financial statements

_____________________________26

CLEVEDON BAPTIST CHURCH BALANCE SHEET AS AT 31 MARCH 2021

Note
Fixed Assets
Tangible fixed assets
10
Current Assets
Debtors and Prepayments
14
Cash at bank
Creditors : Amounts falling due
within one year
15
Net Current Assets
Creditors: Amounts falling due
16
after more than one year
Net assets
Unrestricted funds
General funds
Pension reserve
Designated funds
Total - Unrestricted funds
18
Restricted funds
18		 2021
£
2,468,923
11,560
152,260
163,820
(9,593)
154,227
(16,983)
2,606,167
2,621,611
(20,697)
4,249
2,605,163
1,004
2,606,167		 Equivalent
Total Funds
2020
£
2,464,787
10,416
129,450
139,866
(9,998)
129,868
(30,084)
2,564,571
2,594,891
(33,738)
2,449
2,563,602
969
2,564,571

These financial statements were approved by the Trustees on 5th May 2021 and are signed on their behalf by:

________A J Wheeler Treasurer

The notes on pages 28 to 39 form part of these financial statements

_____________________________27

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

CLEVEDON BAPTIST CHURCH

True and fair override:

Where a policy of revaluation is adopted, UK GAAP requires this policy to be applied to all assets within the same class. However, it is the view of the Trustees that showing the Church Building at market value and revaluing every five years would not show a true and fair view. The building has been built specifically for the purposes and use of the church and its value for commercial or other use is not deemed to bear any relevance to the church.

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows: Church Building No depreciation provided

Manse No depreciation provided

Fixtures and fittings 25% per annum straight line (see note)

_____________________________28

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

CLEVEDON BAPTIST CHURCH

2 Income from donations and legacies
Offerings (cash)
Offerings (envelopes)
Offerings (cheques)
On-line donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Other gifts
Specific gifts
HMRC Job Retention Scheme
Income from donations and legacies - Prior Year
Offerings (cash)
Offerings (envelopes)
Offerings (cheques)
On-line donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Other gifts
Specific gifts
3 Income from investments
General
Funds
£
Baptist Union
252
CAF Bank
29
281		 General
Funds
£
1,923
6,379
4,377
32,896
35,363
463
124,547
1,264
-
723		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
39
25
-
-
624
-		 Total Funds
2021
£
1,923
6,379
4,377
32,896
35,402
488
124,547
1,264
624
723
207,935 - 688 208,623
General
Funds
£
9,755
33,498
7,706
169
35,464
1,026
120,712
10,684
-		 Designated
Funds
£
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
74
-
-
-
2,001		 Equivalent
Total Funds
2020
£
9,755
33,498
7,706
169
35,538
1,026
120,712
10,684
2,001
219,014 - 2,075 221,089
Designated
Funds
£
-
-		 Restricted
Funds
£
-
-		 Total Funds
2021
£
252
29		 Equivalent
Total Funds
2020
£
405
87
- - 281 492

Income from investments and Hire of Building - Prior Year: 2020 Income from Investments and Building Hire was wholly and exclusively received to the general, unrestricted fund, there being no designated or restricted income received.

_____________________________29

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2021

CLEVEDON BAPTIST CHURCH

**4 ** Pastoral expenses
General Designated Restricted Total Funds
Funds Funds Funds 2021
£ £ £ £
Senior Minister's stipend - Trustee 35,620 - - 35,620
Employer's national insurance (Senior Minister) 3,745 - - 3,745
Senior Minister's superannuation 4,035 - - 4,035
Youth Pastor's Stipend 19,601 - - 19,601
Employer's national insurance - Youth Pastor 1,016 - - 1,016
Youth Pastor - superannuation 980 - - 980
Senior Minister's expenses 784 - - 784
Youth Pastor - expenses 86 - - 86
Senior Minister's phone 1,022 - - 1,022
Youth Pastor - phone 180 - - 180
Church weekend away (210) - 35 (175)
Less : Movement on Church weekend away prepayments 210 - - 210
Books and Publications 201 - - 201
Manse light & heat & water 1,111 - - 1,111
Manse council tax 1,788 - - 1,788
Manse insurance 302 - - 302
Manse repairs & maintenance 113 - - 113
Visiting preachers 901 - - 901
Payment to WEBA Payroll 587 - - 587
National insurance rebate (4,000) - - (4,000)
Other pastoral/employment expenses 1,128 - - 1,128
Support and other employment costs (note 8) 14,489 - - 14,489
83,689 - 35 83,724
Pastoral expenses - Prior Year
Equivalent
General Designated Restricted Total Funds
Funds Funds Funds 2020
£ £ £ £
Senior Minister's stipend - Trustee 33,022 - - 33,022
Employer's national insurance (Senior Minister) 3,410 - - 3,410
Senior Minister's superannuation 3,949 - - 3,949
Youth Pastor's Stipend 11,375 - - 11,375
Youth Pastor - superannuation 569 - - 569
Senior Minister's expenses 1,570 - - 1,570
Youth Pastor - expenses 448 - - 448
Senior Minister's phone 1,023 - - 1,023
Youth Pastor - phone 105 - - 105
Church weekend away 1,514 - 1,170 2,684
Less : Church weekend away prepayments (475) - - (475)
Books and Publications 331 - - 331
Manse light & heat & water 1,389 - - 1,389
Manse council tax 1,548 - - 1,548
Manse insurance 288 - - 288
Manse repairs & maintenance 78 - - 78
2nd Manse Rent (700) - - (700)
2nd Manse Repairs and Maintenance 57 - - 57
Visiting preachers 1,347 - - 1,347
Payment to WEBA Payroll 558 - - 558
National insurance rebate (3,000) - - (3,000)
Other pastoral/employment expenses 393 - - 393
Support and other employment costs (note 8) 12,059 - - 12,059
70,858 - 1,170 72,028

_____________________________30

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

5 Mission enabling

Outreach & events
Destination Bethlehem
Discipleship & materials
Training courses
Children's work
Youth work
Families' ministry
Young adults' ministry
Seniors' ministry
Church plant - Mosaic Church
Church plant - Poets Mews
Local mission initiatives
Baptist Missionary Society
Baptist Home Mission Fund
TEAR Fund
Changing Lives
Clevedon Food Bank
Bristol Baptist College
Bristol Hospitality Network
Christian Aid
InHope Bristol
SAT7
Love Russia
Mission Aviation Fellowship
Open Doors
Tools with a Mission
Transforming Health & Education in Nepal
Regents Park Baptist College
Spurgeons College
Linking Lives
Luke Wareham (Short Term Service)
Other missionary giving
Support and other employment costs (note 8)		 General
Funds
£
413
512
831
1,000
343
672
473
168
1,661
1,795
243
932
10,000
10,000
1,500
1,000
500
500
500
500
500
500
500
500
500
500
500
450
450
100
(100)
94
7,960		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2021
£
413
512
831
1,000
343
672
473
168
1,661
1,795
243
932
10,000
10,000
1,500
1,000
500
500
500
500
500
500
500
500
500
500
500
450
450
100
(100)
94
7,960
45,997 - - 45,997

Grants made during the year to organisations (including specific gifts - see note 7) totalled £31,318 (2020: £30,295 ). Grants made during the year to individuals (including specific gifts - see note 7) totalled £100 (2020: £208)

Mission enabling - Prior Year
Outreach & events
Destination Bethlehem
Discipleship & materials
Training courses
Less : Training courses prepayment
Children's work
Youth work
Families' ministry
Seniors' ministry
Church plant - Mosaic Church
Church plant - Poets Mews
Mission to Albania
Local mission initiatives
Baptist Missionary Society
Baptist Home Mission Fund
Clevedon Food Bank
Bible Society
Bristol Baptist College
Bristol Hospitality Network
Christian Aid
Compassion UK
Euro Relief
Faith in Later Life
Gideons
Love Russia
Mission Aviation Fellowship
Open Doors
Operation Mobilisation
The RoofTop
Tools with a Mission
Transforming Health & Education in Nepal
Regents Park Baptist College
Spurgeons College
Luke Wareham (Short Term Service)
Other missionary giving
Support and other employment costs (note 8)		 General
Funds
£
401
2,755
262
1,831
(505)
1,100
1,676
89
258
1,395
238
-
934
10,000
10,000
1,000
500
500
500
500
500
500
500
500
500
500
500
500
500
450
450
250
250
100
18
8,117		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
915
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Equivalent
Total Funds
2020
£
401
2,755
262
1,831
(505)
1,100
1,676
89
258
1,395
238
915
934
10,000
10,000
1,000
500
500
500
500
500
500
500
500
500
500
500
500
500
450
450
250
250
100
18
-
8,117
47,569 915 - 48,484

_____________________________31

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

6 Church building expenses

Church building expenses
Equivalent
General Designated Restricted Total Funds Total Funds
Funds Funds Funds 2021 2020
£ £ £ £ £
Cleaning materials & supplies 1,289 - - 1,289 988
Gas, electricity & water - cash 7,391 - - 7,391 10,264
Gas, electricity & water - accrual movement (442) - - (442) (176)
Telephone 3,816 - - 3,816 4,071
Less : Movement in telephone prepayments (440) - - (440) -
Repairs & maintenance 8,151 - - 8,151 20,386
Repairs & maintenance - accrual movement 250 - - 250 -
Buildings & contents insurance 4,869 - - 4,869 4,864
Depreciation 6,341 - - 6,341 7,879
Support and other employment costs (note 8) 14,795 - - 14,795 17,620
46,020 - - 46,020 65,896

Church Building Expenses - Prior Year: 2020 Church Building Expenses were wholly and exclusively paid from the general, unrestricted fund, there being no designated or restricted fund expenditure involved.

7 Specific gifts

BMS re Beirut explosion appeal
Baptist Missionary Society relief fund
Baptist Union of Albania re COVID-19 appeal
TEAR Fund re Haiti appeal
West of England Baptist Assoc re Albania Christmas appeal
Simon & Wendy Hall (BMS, Nepal)
BMS re Nepal leprosy Christmas appeal
BMS re Chad Hospital harvest appeal
TEAR Fund re Syrian refugees appeal
Churches together in Clevedon re Chaplaincy
Specific gifts - Prior Year
West of England Baptist Assoc re Albania Earthquake appeal
BMS Afghan Water appeal
TEAR Fund cyclone appeal
Baptist Missionary Society relief fund
Simon & Wendy Hall (BMS, Nepal)
Clevedon Food Bank
Churches together in Clevedon re Chaplaincy		 General
Funds
£
500
500
-
-
-
100
-
-
-
-		 Designated
Funds
£
-
-
500
-
200
-
-
-
-
-		 Restricted
Funds
£
-
-
-
200
200
-
123
50
20
25		 Total Funds
2021
£
500
500
500
200
400
100
123
50
20
25
1,100 700 618 2,418
General
Funds
£
500
-
-
-
108
-
-		 Designated
Funds
£
-
-
-
-
-
-
-		 Restricted
Funds
£
-
397
213
160
-
100
25		 Equivalent
Total Funds
2020
£
500
397
213
160
108
100
25
608 - 895 1,503

_____________________________32

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

8 Support Costs

Support Costs
Equivalent
General Designated Restricted Total Funds Total Funds
Funds Funds Funds 2021 2020
£ £ £ £ £
Other employment costs 20,395 - - 20,395 19,765
Legal costs re charitable status review - cash 1,226 - - 1,226 1,692
Legal costs re charitable status review - accrual movement (570) - - (570) 570
Catering & kitchen - - - - 1,641
Church Suite database 761 - - 761 552
Conference fees & expenses 58 - - 58 551
GDPR Consultancy and registration 35 - - 35 35
Music, drama & licences 2,423 - - 2,423 1,603
Less : Movement in licence prepayments (59) - - (59) (445)
Printing, stationery, advertising & postage 5,553 - - 5,553 4,878
Less : Movement in photocopier prepayments (367) - - (367) -
Website Expenses 234 - - 234 586
Finance costs (including interest costs of pension deficit liability) 644 - - 644 901
Equipment small purchases and maintenance 2,454 - - 2,454 1,394
Subscriptions & donations 1,154 - - 1,154 976
Miscellaneous 531 - - 531 679
Governance costs
Independent examination fee - cash 2,772 - - 2,772 1,668
Independent examination fee - accrual movement - - - - 750
37,244 - - 37,244 37,796

Other employment costs have been allocated to charitable activities with specific reference to the role(s) performed. Remaining support costs have then been allocated to charitable activities based on the percentage of total expenditure incurred.

Support Costs - Prior Year: 2020 Support Costs were wholly and exclusively paid from the general, unrestricted fund, there being no designated or restricted fund expenditure involved.

9 Net income/(expenditure)

Income reflects donations from Trustees and related parties totalling £22,790 (2020 : £22,525)

Expenditure is stated after charging:

Expenditure
is stated after charging:
Equivalent
Total Funds Total Funds
2021 2020
£ £
Depreciation 6,341 7,879
Independent examiner's fees (cash plus movement in accrual) 2,772 2,418
Employee benefits paid to key management staff 64,997 52,325
Trustees' remuneration 43,400 40,381
Trustees' expenses (mainly ministers' mileage costs and costs of materials for church services) 1,468 3,152
Related party transactions (salary and pension contributions) 4,420 4,163

Key management staff comprise the Trustees of the church (including the senior minister) and the youth pastor (not a Trustee).

During the year 1 Trustee - the senior minister - received remuneration as detailed in note 4 for the provision of ministerial services to the church. Remuneration to minister(s) is in accordance with the church's constitution (paragraph 21). Similarly in 2020 only the senior minister received remuneration for the provision of ministerial services.

Expenses reimbursed to Trustees during the year totalled £1,468 and was paid to 3 Trustees (2020 : £3,152 to 3 Trustees).

Related party transactions reflect pay (and employer's pension contribution) to one of the part-time administrators of the church, who is the wife of the senior minister. There are no other related party transactions.

In addition to the items specified above the senior minister, who is also a Trustee and a member of the key management staff, was provided with manse accommodation for him and his family. The church also paid the Council Tax and Water Rates related to this property (see note 4). In the previous year the same provisions were made to the senior minister.

_____________________________33

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

10 Tangible fixed assets

Cost or Valuation
At 1 April 2020
Additions
Revaluation
Disposals
At 31 March 2021
Depreciation
At 1 April 2020
Charge for the year
Disposals
At 31 March 2021
Net book value
At 31 March 2021
At 1 April 2020		 Church
Manse
£
390,000
-
-
-		 Fixtures &
fittings
£
105,421
10,477
-
(4,185)		 Church
Building
£
2,065,410
-
-
-		 Total
£
2,560,831
10,477
-
(4,185)
390,000 111,713 2,065,410 2,567,123
-
-
-		 96,044
6,341
(4,185)		 -
-
-		 96,044
6,341
(4,185)
- 98,200 - 98,200
390,000 13,513 2,065,410 2,468,923
390,000 9,377 2,065,410 2,464,787

11 Operating Leases

At 31 March 2021 the church had aggregate annual commitments under non-cancellable operating leases as set out below.

Operating leases which expire:
Within 1 year
Within 2 to 5 years
Staff costs
The aggregate payroll costs were:
Stipend and salaries
Social security costs (net of Government small business refund £4,000 (2020 : £3,000))
Pension contributions
Other employment benefits (movement in accrual for untaken holidays as at 31st March 2021)
(Contributions to the pension scheme deficit fund are not included in the current expenditure.)		 2021
£
2,020
4,040		 Equivalent
Amount
2020
£
2,020
6,060
2021
£
74,363
761
5,972
297		 Equivalent
Amount
2020
£
62,879
410
5,442
84
81,393 68,815

12 Staff costs

No employee received emoluments of more than £60,000.

The Trustees operate a defined contribution pension scheme. Contributions payable for the year are charged to the Statement of Financial Activities.

_____________________________34

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

12 Staff costs (continued)
The average staff headcount, and the average weekly number of employees during the ye
basis of full time equivalents of 35 hours per week, was as follows:
Ministers
Administrator
Cleaner
13 Taxation
The charity is exempt from corporation tax on its charitable activities.
14 Debtors and Prepayments
Gift aid
Prepayments
15 Creditors: amounts falling due within one year
Accruals
Pension fund deficit
16 Creditors: amounts falling due after more than one year
Pension fund deficit		 ar, calculated on the
Headcount
No.
2
2
1
2		 FTE
No.
2.0
0.6
0.3
021		 Headcount
FTE
No.
No.
2
1.6
2
0.6
1
0.3
2020
Equivalent		 Headcount
FTE
No.
No.
2
1.6
2
0.6
1
0.3
2020
Equivalent
5 2.9 5 2.5
2021
£
9,479
2,081		 Equivalent
Amount
2020
£
8,991
1,425
11,560 10,416
2021
£
5,879
3,714		 Equivalent
Amount
2020
£
6,344
3,654
9,593 9,998
2021
£
16,983		 Equivalent
Amount
2020
£
30,084
16,983 30,084

_____________________________35

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

17 Movement in funds

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Total funds		 At 1 April
2020
£
969		 Income
£
688		 Expenditure
£
(653)		 Transfers
£
-		 Other fund movements
and revaluation
£
-
At 31 March
2021
£
1,004
2,594,891
2,449
(33,738)		 208,216
-
-		 (176,256)
(700)
(550)		 (5,240)
2,500
2,740		 -
-
10,851		 2,621,611
4,249
(20,697)
2,563,602 208,216 (177,506) - 10,851 2,605,163
2,564,571 208,904 (178,159) - 10,851 2,606,167

Restricted funds represent donations received in support of local church initiatives.

The designated fund represents monies set aside for future expenditure relating to a) the ongoing partnership with a baptist church in Tirana, Albania, and b) celebrations of the church's centenary in 2022

Movement in funds - prior year - equivalent amounts

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Total funds		 At 1 April
2019
£
959		 Income
£
2,075		 Expenditure
£
(2,065)		 Transfers
£
-		 Other fund movements
and revaluation
£
-
At 31 March
2020
£
969
2,498,355
2,864
(35,966)		 219,719
-
-		 (184,110)
(915)
(821)		 (4,073)
500
3,573		 65,000
-
(524)		 2,594,891
2,449
(33,738)
2,465,253 219,719 (185,846) - 64,476 2,563,602
2,466,212 221,794 (187,911) - 64,476 2,564,571

_____________________________36

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

18 Analysis of net assets between funds as at 31st March, 2021

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Total funds
Analysis of net assets between funds - previous year - equivalent amounts as at 31s
Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Prior Year Fund Accounting Analysis - Statement of Financial Activities
Equivalent statement of Financial Activities for the old unincorporated charity prior to the tr
Note
Income and endowments from:
Donations and legacies
2
Investments
3
Other trading activities - hire of the church building
Expenditure on:
Charitable activities
Pastoral expenses
4
Mission enabling
5
Church building expenses
6
Specific gifts
7
Net income/(expenditure)
Transfers between funds
17
Other movements in pension deficit liability
20
Gains/losses on revaluation of fixed assets
10
Net movement in funds
`
Reconciliation of funds:
Total funds brought forward
17
Total funds carried forward
17		 Tangible
fixed assets
£
-
2,468,923
-
-		 Net current
assets
£
1,004
152,688
4,249
(3,714)		 Long term
liabilities
£
-
-
-
(16,983)		 Total
£
1,004
2,621,611
4,249
(20,697)
2,468,923 154,227 (16,983) 2,606,167
t March, 2020
Tangible
fixed assets
£
-
2,464,787
-
-		 Net current
assets
£
969
130,104
2,449
(3,654)		 Long term
Liabilities
£
-
-
-
(30,084)		 Total
£
969
2,594,891
2,449
(33,738)
2,464,787 129,868 (30,084) 2,564,571
ansfer of trade and assets t
General
Funds
£
219,014
492
213		 o the CIO
Designated
Funds
£
-
-
-		 Restricted
Funds
£
2,075
-
-		 Equivalent
Total Funds
2020
£
221,089
492
213
219,719 - 2,075 221,794
70,858
47,569
65,896
608		 -
915
-
-		 1,170
-
-
895		 72,028
48,484
65,896
1,503
184,931 915 2,065 187,911
34,788
(500)
(524)
65,000		 (915)
500
-
-		 10
-
-
-		 33,883
-
(524)
65,000
98,764
2,462,389		 (415)
2,864		 10
959		 98,359
2,466,212
2,561,153 2,449 969 2,564,571

19 Prior Year Fund Accounting Analysis - Statement of Financial Activities

_____________________________37

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

20 FRS102 Pensions Disclosure

Background to the disclosure

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

For any month, each participating employer in the Scheme pays contributions as set out in the Schedule of Contributions in force at that time.

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS102. This is because it is not possible to attribute the Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year, plus any impact of deficiency contributions (see below).

The Minister(s), and some members of the church staff is/(are) eligible to join the Scheme.

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 Legal and General Life Assurance Society Limited. 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 in the event that 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 Plc. [Members of the Basic Section pay reduced contributions of 5% of Pensionable Income, and their employers also pay a total of 5%.] The further 4% contribution rate is reduced to 3% for Employer contributions made to the Segregated DC Arrangement.

Benefits in respect of service prior to 1 January 2012 are provided through the Defined Benefit (DB) Plan within the Scheme. The main benefits for pre-2012 service were a defined benefit 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. 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.

Actuarial valuation as at 31 December 2019

A formal valuation of the Defined Benefit (DB) Plan was performed at 31 December 2019 by a professionally qualified Actuary using the Projected Unit Method. The market value of the DB Plan assets at the valuation date was £298 million.

The valuation of the DB Plan revealed a deficit of assets compared with the value of liabilities of £18 million (equivalent to a past service funding level of 94%). The Church and the other employers supporting the DB Plan are collectively responsible for funding this deficit.

The key assumptions underlying the valuation were as follows:
Type of financial assumption % pa
RPI price inflation 3.20
CPI price inflation 2.70
Minimum Pensionable Income increases (RPI) 3.20
Assumed investment returns
- Pre-retirement 2.95
- Post retirement 1.70
Deferred pension increases
- Pre April 2009 3.20
- Post April 2009 2.50
Pension increases
- Main Scheme pension 2.70

Post–retirement mortality in accordance with 80% of the S3NFA and S3NMA tables, with allowance for future improvements in mortality rates from 2013 in line with the CMI 2019 core projections, with a long term annual rate of improvement of 1.75% for males and 1.5% 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 as at 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 dated 30 September 2020, deficiency contributions are payable until 30 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. However, the Trustee and the Council agreed a 50% reduction for all deficiency contributions payable between 1 July 2020 and 31 December 2020.

_____________________________38

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2021

20 FRS102 Pensions Disclosure ( continued )

Movement in Balance Sheet liability

Section 28.11A of FRS102 requires agreed deficit recovery payments to be recognised as a liability. The movement in the provision is set out in the table below.

Equivalent
Amount
Accounting date (year ending): 31/03/2021 31/03/2020
Balance sheet liability at year start £33,738 £35,966
Minus deficiency contributions paid (£2,740) (£3,573)
Interest cost (recognised in SoFA) £550 £821
Remaining change to balance sheet liability* (recognised in SoFA) (£10,851) £524
Balance sheet liability at year end £20,697 £33,738
* 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:

Accounting date 31/03/2021 31/03/2020 31/03/2019
Discount rate 0.5% 1.7% 2.4%
Future increases to Minimum Pensionable Income 3.2% 3.2% 3.3%

The Trustees have been advised that the cost for the church to buy out its Pension Scheme liabilities at February 2021 would have been approximately £49,400.

21 Donation of assets and liabilities

At midnight on 31 March, 2020, the Trustees moved the trade and assets of the old unincorporated charity Clevedon Baptist Church into this newly constituted CIO. Prior year comparison figures (Equivalent Total Funds) included throughout this report are those for the old Charity for the period to 31st March, 2020, prior to the point of transfer. See note 1a). The operations of the church continued unchanged as a result of this restructure. Please see the accounting policies and the Trustees' Report for more information.

The carrying values of the assets and funds transferred, which became the opening balances for this CIO, were:

Net Assets:
Fixed assets
Debtors
Prepayments
Cash in hand and on deposit
Creditors (<1 year)
Creditors (>1 year)
Funds:
Unrestricted general funds:
General funds
Pension reserve
Designated funds
Restricted funds		 £
2,464,787
8,991
1,425
129,450
(9,998)
(30,084)
2,564,571
2,594,891
(33,738)
2,449
969
2,564,571

_____________________________39