**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||
i
**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|
ii
**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.
1
**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.
2
**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:
- Our theme for 2020 was ‘The Love of God’ and ‘Nets 2020’ and our preaching, teaching and bible studies throughout the year looked at how this impacts on different aspects of our Christian lives.
- Our 2021 theme is ‘Times of Change and Refreshing’.
- The Coronavirus crisis has enabled us to upgrade our media equipment and to use new digital technology more effectively as a church.
- We connected with each other via Zoom for family bedtime stories, quiz evenings, film discussions, a girls’ night in, retreats, bible studies and prayer times.
- We continued to develop missional outreach work including Destination Bethlehem. We partnered with the Town Council for the Christmas Lights event. During the Coronavirus crisis, in line with government guidelines, we opened the church for private prayer and created a Hope Space.
- We continued to establish a new church in Poets Mews residential care home and trained chaplains to be available for staff and residents.
- Despite Covid restrictions, Mosaic all age church has worked with families and the Millers Close church in Pill has also continued to serve their community.
- We have continued to work in partnership with WEBNET and our Senior Minister leads the North Somerset Ministers’ Cluster.
- We have run the Hope Wellbeing Journey and the Alpha Course, mostly online because of Covid restrictions.
- We used our website to provide resources for different age groups including resources to support people with their mental health.
- During lockdown we started the Two’s Company telephone support initiative.
- We have held a series of prayer events and we participated in the national ‘Thy Kingdom Come’ prayer initiative.
- During the year we prioritised global mission, and this included welcoming representatives from Tearfund, Bristol Baptist College, the WEBox appeal and Home Mission.
- We continued with our partnership with Agape Church in Tirana, Albania.
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**Clevedon Baptist Church**
## **Report of the Trustees**
## **For the period ending 31[st] March 2021**
- We continued our support for our members and the work they do beyond our church programme. We have called this their ‘104 hours’. We used the Frontline Sunday resources.
- For 2021 we identified a range of initiatives and plans to be explored during the year including Muddy Church, maintaining fellowship, new leaders and preparing to celebrate the centenary of our church in 2022.
## **Basis of Faith and Practices**
- Declaration of Principle of the Baptist Union of Great Britain
- Basis of Faith of the Evangelical Alliance
The Practices of Clevedon Baptist Church encompass the following aspects of church life:
- A Believers’ Church
- Baptism of Believers
- The Ministry of all Believers
- Church Members and Church Meetings
- Small groups
- Interdependence
- Religious freedom
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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 <11**in regular contact
with the Church through its
organised activities|84|118|122|120|
|**Young People 11-18**in 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:**
- Adult Home Groups meet for Bible study, prayer and fellowship at various venues and times throughout the week.
- Holy Communion is normally included on the evening of the first Sunday and the morning on the third Sunday of each month.
- The Church holds some church members’ meetings after the Sunday morning service, as well as some Tuesday evenings.
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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.
9
**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.
10
## **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.
12
**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:
- Church Leaders provide pastoral oversight together with vision and planning for the longer-term
- Ministry Team Leaders provide leadership and direction to all the ministries of the Church: Children, Youth, Families, Senior Adults, Mission Partners and Welcome.
- Support Team Leaders provide the day-to-day support services to all areas of Church life covering administration, premises and finance supported by the Church Administrator
## **Role of the Church Leaders:**
(Comprising the Senior Minister and lay members):
- Preaching and teaching
- Supporting pastoral care (emergencies, special visits, Church discipline)
- Leading prayer and worship
- Visioning (looking to the future) and spiritual oversight
- Encouraging / mentoring Ministry Team Leaders and other leaders
- Leading Church Members’ Meetings
- Discerning those called to full-time ministry, paid positions, Church Leadership Team and Ministry Team Leaders
- Being denominationally aware
## **Role of the Ministry & Support Team Leaders (MTLs and STLs):**
- Setting direction and Annual Plan for their ministry area in conjunction with Church Leadership Team
- Leading and ensuring successful day-to-day running of the ministry area (ultimate accountability to Church Leadership Team and Church Members Meeting)
- Managing, supporting, encouraging and nurturing Team Members
- Identifying new roles / fill vacant roles
- Managing expenditure in line with pre-agreed budget
- Meeting with Church Leadership Team for encouragement, support and guidance
15
**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.
16
**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
2. 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
3. Safeguarding Policy - for the protection of children, young people and adults at risk
4. Finance
5. General Data Protection Requirement (GDPR)
6. 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.**
17
**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**
- a) ensure H&S policies, procedures and practices are current and relevant to the activities of the Church
- b) ensure training is provided to regular leaders and regular users of the building
- c) provide briefings as necessary on the use of the building and equipment
- d) encourage a culture of ‘looking after each other and looking after ourselves’
- e) ensure good practice, e.g. avoidance of / extra care over lone working
## **2) Financial - significant loss of income**
- a) monitor income and expenditure levels on regular basis
- b) ensure a minimum balance of the equivalent of 3 months’ expenditure is held in reserve
- c) regularly promote each member’s commitment to guard the unity of the Church and support the liabilities of the Church
## **3) Legal/statutory compliance - H&S legislation**
- a) ensure H&S policies and practices are current and relevant to the activities of the Church and its buildings
- b) ensure reporting arrangements are in place, complied with and regularly monitored
## **4) Legal/statutory compliance - food safety**
- a) ensure food safety policies and practices are current and relevant to the activities of the Church
- b) ensure training is provided to regular leaders and regular users of the building
- c) ensure reporting arrangements are in place, complied with and regularly monitored d) ensure cleaning and food safety monitoring is undertaken
- e) ensure a culture of personal cleanliness and food safety compliance
18
**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**
- a) ensure operation and compliance with ‘Safeguarding’ policies and practice for children, young people and adults at risk
- b) ensure training is provided to appropriate leaders and volunteers
- c) ensure reporting arrangements are in place, complied with and regularly monitored
## **6) Continuity of operations - key persons**
a) identify individuals for succession plans within ministry areas
- b) review workload within leadership meetings to avoid overload of key persons
## **7) Damage to reputation - conduct unbecoming a Church Member**
- a) adopt and regularly promote the member’s covenant requiring commitment to guard and support the testimony of the Church
## **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%.
19
## **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:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the 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; and
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable entity will continue in business.
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**
- **1 Accounting policies** a) The church operates as a public benefit entity. On 31st March, 2020, the Trustees transferred all assets and trade of the old unincorporated charity, Clevedon Baptist Church, to this new CIO. Prior year comparison figures (Equivalent Total Funds) included throughout this report are those for the old Charity for the period 6th April, 2019 to 31st March, 2020, prior to the point of transfer. See Note 21 for more details. The Trustees are confident that there are no material uncertainties about the charity’s ability to continue as a going concern, despite the significant global disruption being caused by the worldwide COVID-19 crisis. The Trustees currently expect that the impact on the charity’s reserves in the coming months and years will not be significant, and the charity has sufficient reserves to be able to meet such challenges.
- b) The Financial statements have been prepared under the historical cost convention, as modified by the inclusion of investments at market value, and in accordance with the Financial Reporting Standard 102, the Charities Act 2011 and the Statement of Recommended Practice (FRS102).
- c) Income from donations is included in the accounts when these are receivable, except when donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods.
- d) Legacies are recognised when the charity is legally entitled to the legacy and the amount can be quantified with reasonable accuracy. Entitlement is regarded as the earlier of the charity being notified of an impending distribution or the legacy being received.
- e) Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Expenditure includes attributable VAT which cannot be recovered.
- Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities. It includes costs that can be allocated directly to its charitable activities and the support costs necessary to maintain them. Support costs are apportioned in proportion to the expenditure incurred by each activity.
- f) The Church Building and Fixtures and Fittings are included at cost including any incidental expenses of acquisition. The Church manse is stated at a professional valuation as at 11th February, 2020 of £390,000, confirmed by the Trustees on 4th March, 2020. See Note 10.
## 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)
- In accordance with the SORP, no provision for depreciation has been made against the properties as it is the view of the Trustees that the estimated residual value of each property is not materially different from the carrying value. The Trustees carry out an annual impairment review on the properties.
- g) Unrestricted general funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the church. Restricted funds can only be used for the particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Expenditure which meets these criteria are debited to the restricted fund, together with a fair allocation of support costs where applicable.
- Designated funds are earmarked for specific future initiatives of the church but are not restricted in the same way as described above. Should the particular initiatives not come to fruition, or not cost as much as has been previously designated, the funds are reclassified as general unrestricted accordingly.
- h) The Charity is an employer participating in a pension scheme known as the Baptist Pension Scheme. This scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. The pensions costs charged to the SoFA in the year are contributions payable towards benefits and expenses accrued in that year. Section 28.11A of FRS 102 also requires agreed deficit recovery payments to be recognised as a liability. See note 20 of the financial statements.
- i) Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
_______________________________________________________________________________________________________________________________________________________________________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**
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**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.
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## **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|
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