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2022-03-31-accounts

Report of the Trustees including Unaudited Financial Statements for the year ended 31[st] March 2022

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 2022

Contents Page
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Report of the Trustees
Status
Charitable Purpose
Public Benefit
Vision
Mission
Focus on Church Life 2021-2022
Basis of Faith and Practices
The Church Programme
Review of Activities
Achievements and Performance
Multi - congregations
Mosaic Church
Poets Mews CommunityChurch
Pill Congregation
MuddyChurch
Worship
Pastoral Care and Home Groups
Prayer
Evangelism and Outreach Events
Chaplaincy
Social Action
Overseas Mission Partners
Children
YoungPeople
YoungAdults 18s-30s
Families
Seniors
Luncheon Club
Art Groups
Craft Group
Open Door Coffee Mornings
Churches Together in Clevedon and CommunityActivities
Use of Church Premises
Organisation and Decision Making
Organisational LeadershipStructure
Role of Church Leaders

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Role of the Ministry& 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 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
Statement of Financial Activities 26
Balance Sheet 27
Notes to the Financial Statements 28-39

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Report of the Trustees

As restrictions have gradually been lifted following what we hope and pray was the worst of the pandemic, it has been great to see the various ministries of the Church becoming more active once again. Throughout the last two most unusual years, the Church has continued to reach out to the community and to serve our members in many ways, both old and new, and as we enter more “normal” times we continue to see 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 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 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. All the assets, liabilities, contracts etc. of the unincorporated church were transferred to the CIO with effect from 1[st] April, 2020.

The unincorporated Church has recently (April, 2022) been dissolved and removed from the Charity Commission’s central register of charities.

Charitable Purpose

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

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 Charity 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 Clevedon Baptist Church as: a large multi-congregational, all age, disciple-making, contextually aware, Word and Spirit Baptist Church.’

Mission

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

We see our God given mission as:

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

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Focus on Church life 2021-22

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Basis of Faith and Practices

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

The Church Programme

Sunday 10.30am Morning Service of Praise and Worship
Live Streamed for those who can’t attend in person.
Children’s and youth work during service
2.30pm Poets Mews Community Church
3.00pm Muddy Church (monthly)
6.30pm Virtual Gathering – An opportunity to catch up with other
members of the Church on Zoom.
Monday 9.30am Art Group
2.00pm Art Group
7.30pm Home Groups
Tuesday 4.00pm Ignite and Going Deeper youth work
7.30pm Home Groups or Prayer Focus
Wednesday 7.45am ASK Prayer
9.30am Walking group (monthly)
10.00am Home group
12.30pm Luncheon Club (monthly)
2.30pm Seniors’ Good News event (monthly)
7.00pm Youth home group (fortnightly)
Thursday 9.15am ‘Noah’s Ark’ Toddler Group (term time)
11.00am ‘Noah’s Ark’ Toddler Group (term time)
11.15am Bumps and Bundles (term time)
4.00pm Youth Drop In
7.00pm Young Adults Church
7.30pm Home Groups
Friday 10.00am Craft Group
7.00pm
Youth Clubs
Saturday 10.00am Coffee Morning
3.30pm Mosaic Church (monthly)

Notes:

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Review of Activities

The Church aims to provide a welcome to all who encounter us. We seek to remain flexible and regularly review our activities and involvement.

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 we have lived through 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 1[st] January, 2022 the membership stood at 190. (Committed attenders of Mosaic Church, Pill Church, Poets Mews and Muddy Church 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 during the year 4 people were baptised and others are currently preparing for believers’ baptism. Due to the pandemic and lockdown we began livestreaming our services in 2020 and we have included in the table below Hybrid Church numbers for those who participate in the services online.

Year 2018 2019 2020 2021
Members 197 195 195 190
Believers Baptisms 1 0 4 4
Children <11in regular contact
with the Church through its
organised activities		 118 122 120 125
Young People 11-18in regular
contact with the Church through
its organised activities		 151 170 160 165
Young Adults 18+ in regular
contact with the Church through
its organised activities		 24
Seniors –Good News Service 50
Hybrid online Weekly
200-250
Attendance all congregations
(1st January)		 309 324 330 530-580
(including
online)

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Multi-congregations :

Mosaic Church

Our year started with an Easter Celebration when the hall and foyer were full - as far as social distancing allowed. We continued to meet once a month just for an hour through to September. All the activities were available on each table for the families. During this time it was difficult to get to know any of our attendees better. Then once restrictions were eased again we started to meet twice a month and finished each session with a cooked meal. This enabled us to get to know the families better and for them to forge friendships with others. For those families who still didn't feel able to return just yet we continued to deliver an activity bag each month.

Our theme from September was Journeying with Jesus. Our sessions ended with a time of celebration.

From the beginning of 2022 we have started to see many of the families committing to coming along more regularly. Our main session is now held on the first Saturday afternoon of each month, with additional sessions planned from time to time. We started our first Alpha course February.

Poets Mews Community Church

We held services from late summer up until the first week of January. Special services were celebrated such as Harvest, Advent and Christmas when gifts and cards were given. In the first week of January there was an outbreak of Covid at the home. During this time of lockdown postcards with an encouraging verse were sent to both residents and staff, and from comments received these were much appreciated.

The team meets in the Piano room at around 2.00pm to set up and greet people before the service starts at 2.30pm, after which we enjoy refreshments and having a time of chatting and getting to know each other. Numbers vary - between about twelve and twenty attendees. God is blessing this work and relationships are developing to a point with residents feel comfortable enough to share what is going on in their lives and families.

Pill Congregation

Until March 2020, our Pill congregation was meeting for worship in a retirement centre lounge at Millers Close in Pill/Easton in Gordano. When Covid arrived, the Millers Close facility was closed to us, and 12 months ago we joined with the Pill Methodist congregation for joint worship services. William Gaydon and Neil Redwood take 50% of the worship services and Jill Flowers, the Methodist Minister for Yatton and Pill, takes the other 50%. We now call the joint congregation 'The Church on the Green' (the location of Pill Methodist Church). Besides giving us a place to worship, it has been a great encouragement for both congregations. We feel blessed to have been freely accepted into their midst. Our passion is still to grow the kingdom of God in Pill, through a fresh expression of Church and prayer for revival. We are also praying for a younger generation of people to join us, those who have a real passion for growing the Kingdom of God, and who can bring the gifts and talents we so much need.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Muddy Church

We began Muddy Church in 2021 - it seemed a great time to plant Muddy Church as during the pandemic and lockdown we were either unable to or advised not to meet inside. Muddy Church is intergenerational, for Christians and non-Christians and it is a great opportunity to share our faith with others as we explore God's creation around us. During the first few months we have been on walks and wanders, held a beach clean, visited the birds of prey centre, learnt about farming and cows and had BBQs. Our vision is that we would grow in numbers and in our discipleship journeys as we enjoy being together outside to worship God.

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. We acknowledge that our worship gatherings are an expression of the worship we offer to God in all aspects of our everyday life.

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 have ‘Café Church’ but due to Covid this didn’t run during 2021. We are looking for a relaunch in 2022.

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

During the past year due to Covid restrictions we have also provided online services, zoom gatherings and resource packs so that we can continue to connect with each other. We are going to continue to offer in person and online opportunities as we seek to develop as a hybrid Church.

Pastoral Care and Home Groups

The pastoral care of all those attending the Church is overseen by the Pastoral Coordination 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.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

During the past year many Home Groups were able to meet together on Zoom or 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.

Prayer

During the past year we have found ways to engage in different ways of praying. This has included “Thy Kingdom Come”, 24/7 days of prayer and Prayer Focus evenings in person and online.

Evangelism and Outreach Events

Evangelism and outreach events in 2021 included the following:

Chaplaincy

In 2021/22 Clevedon Chaplaincy has continued, headed up by the Minister of Clevedon Baptist Church, 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. We have continued to have a market stall each week 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.

Clevedon Baptist Church commissioned four chaplains and has commenced chaplaincy at Poets Mews Care Home and further developments could include chaplaincy in the Hawthorns Retirement Village.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

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 have continued to highlight and feature social action in our services and different congregations during the year. This has included supporting the Clevedon Churches Refugee Support Group and the Clevedon Foodbank. In the future we would like to aim for more Church members to be involved in social action ministry and to work effectively to support under-represented segments of society and those struggling with their mental health.

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 endeavours to ensure that this giving reflects the interests and involvement of 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

As is echoed across the Church, the children's ministry has been responding to the variety of changes to rules, guidelines and preferences that the last year has held. We now meet all together (0-10 years-old) in the hall on Sunday mornings and numbers have been gently increasing since December 2021. We now, on average, have about 12-14 children attending.

Our current challenge is to provide an appropriate discipleship programme for the range of ages when we are currently all in one room. However, we are seeing more Church members join or re-join the team and, as this increases, we hope this will provide us the opportunity to be more flexible in how we structure and host the groups.

This year, within the Sunday morning sessions, we have started a children's Alpha for those aged 8+. In order to ensure that this works within the wider age group, we gather all together at the start to introduce the week's topic at an age-inclusive level but then aim to split into two groups in order to allow the older and younger children's needs to be appropriately provided for. This is proving a challenge in a room which is also running the creche, but we are finding that the children are beginning to respond to this opportunity to go deeper.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Young People

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 a group for year 7 and 8 that run 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.

Young Adults 18s-30s

We are continuing to meet as a group for young adults with a number of new people joining the group over the past year from around the local area - one member of the group got baptised. Our 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. We have had some great speakers come and share with us over the past year and we are excited for the year ahead. The group offers lots of opportunities to connect both spiritually and socially. We are going to go on a retreat day, Christian summer festivals and a weekend away.

Families

Over the last 12 months we have continued to support our families with packs at Easter and Christmas and small activities such as an art competition. We have also been very blessed to have been able to hold 2 face-to-face events, Wandering through the Psalms, and a Christmas family movie.

The Care for the Family courses continue to be popular and Jane Wheeler has run several Handling Anger in the Family courses as well as a Teenage Years course and a Marriage course.

Toddlers and “Bumps & Bundles” groups are now able to meet face-to-face again and have a waiting list of families waiting to join.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

We praise God for the easing of restrictions allowing families to feel comfortable returning to worship in the building and pray for this to continue.

We pray for wisdom in planning future events that can be accessed by all and bring glory to God.

Seniors

Seniors were kept in touch with Clevedon Baptist Church and encouraged in their personal walk with the Lord during 2021 through the devoted ministry of Alex Drew who continued to send monthly newsletters, mainly hand-delivered by a small team of members. The monthly Good News events grew in popularity as restrictions were lifted a little and we were able to offer invitations to folk who used to come to Luncheon Club and Friday Fusion, as well as other contacts. It has been good to see more of our seniors coming on Sunday mornings and staying to socialise after the service. We have not yet been able to resume the ministry to Winash, Alvony and Mount Elton care homes because of restrictions and a new team leader and others would be needed before we could offer this service again. We would like to place on record our deep appreciation of the loving commitment and encouragement Alex gave to all senior members in the past two years. Under the team leadership of Judi Spencer, ideas and plans have been suggested for increased activities in 2022 as they become possible.

Luncheon Club

Due to Covid, luncheon club has been unable to meet at the Church during 2021-22. A small team of Church volunteers have kept in monthly contact with the luncheon club attendees, either by telephone or doorstep visits. Luncheon club restarts with monthly sessions from April, 2022.

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 has not been able to be exhibited due to the pandemic. This year the art groups managed to meet more regularly, in a socially distanced way. And we are planning an exhibition in August. We have had a few new members join both groups and we have lost a few members also, so we are maintaining our membership levels.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Craft Group

Craft group meets once a week on the Church premises. This is on a Friday morning from 10 till 12. We are mainly involved in supplying knitted and crocheted goods to a variety of charities and organisations, but members also make personal items for family and friends. It has been really good that most of this past year we have been able to meet in person in the building as a huge part of this ministry is about relationship building and support which was more difficult during lockdowns. Recently we have been very happy to have gained some new members and will always be happy to welcome more.

Open Door Coffee Mornings

The weekly Thursday and Saturday Coffee Mornings (‘Open Door’) continued to be popular but unfortunately due to Covid 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 these organisations opportunities to make the community aware of their services and support. We intend to re-open 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.

Clevedon Baptist Church links with local charities in supporting work with those recovering from addiction, the local Foodbank and the charity Changing Lives. Our Senior Minister has worked with the Town Council for the Christmas Lights events. During 2021 we also formed links with Clevedon BID; we took charge of the deckchair activity during the summer in Queens Square, as well as being part of other Clevedon BID events.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Use of Church Premises

Use of the building by other charities has been curtailed because of Covid. The Lions Club “Tree of Light” was a popular feature at Christmas, and when possible the building has been used by others for training and exhibitions.

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 2021-22 though, because of Covid, 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 Senior 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 Senior Minister and any 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 decisions 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 2022

Organisational Leadership Structure

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

Role of the Church Leaders:

(Comprising the Senior Minister and lay members):

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Trustees and Church Officers

The Trustees are those leaders elected or co-opted as Trustees together with the Senior Minister and Church Treasurer (if not elected from amongst the Trustees). The Trustees who have served in the year ending 31[st] March 2022 are:

Martyn Frampton Chair of Trustees
Rev Antony Wareham Senior Minister
A John Wheeler Treasurer
Ruth Berry
Helen Pedder
Keith Pimm (until Sept 2021)
Matt Sharpe (until Sept 2021)
Karen Gomm (from Sept 2021)
Pete Jennings (from Sept 2021)

The Church Treasurer is elected annually at the annual general meeting. Elections for Trustees take place annually in May. Ministry Team Leaders are elected by the Church Members’ meeting at any time. 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 year ending on 31[st] March 2022 the Church employed:

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

Ministers

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Pay Strategy

Ministers’ stipends, and salaries for other staff, are recommended by the Trustees and agreed annually by a Church Members’ Meeting for the forthcoming calendar year. The basis for all calculations is usually the standard 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 also usually increased each year by applying the percentage increment as recommended by the BU.

Policies

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

  1. Employment policies and procedures addressing:

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

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

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

  3. Finance

  4. General Data Protection Requirement (GDPR)

  5. Counter Terrorism Policy and Procedure

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

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

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 most of 2021/22 there continued to be sharp focus on the need for all Church activities to be subject to detailed risk assessments because of Covid. The Church’s former Health & Safety Officer led this work, and prior to the easing of restrictions any physical Church activities took place with full mitigation in place, completely meeting the government’s various safety requirements as defined from time to time.

Other key risks, with mitigation steps identified, currently are:

1) Physical harm to users of the Church – accidents

2) Financial - significant loss of income

3) Legal/statutory compliance – Health & Safety legislation

4) Legal/statutory compliance - food safety

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

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

6) Continuity of operations - key persons

7) Damage to reputation - conduct unbecoming a Church Member

Financial Review

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

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

In March, 2022 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 by donations from its own members and congregation.

Significant Events

Despite the impact of Covid, there have been no really significant financial events in 2021/22.

Income – following a slight reduction in income in the first year of the pandemic, it has been pleasing to see a small increase in receipts in 2021/22. It is encouraging to see how many of our supporters now support the work of the Church through on-line giving and Standing Orders.

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Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Costs – once again costs were perhaps lower than expected as a result of the restriction on activities, but we have seen expenditure increase gradually as the Covid restrictions have been eased from early 2022. Staff and building overheads are mainly fixed costs. The charity was again 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 Church continues to make contributions to the Baptist Pension Trustee re the pension fund.

Plans – when the pandemic first impacted on us, the Church was starting to explore the possibility of appointing a new Associate Minister. As restrictions have been eased from early 2022, we are now again considering the possibility of increasing our paid ministerial team. During the coming year we also intend to celebrate the centenary of the Church with a programme of outreach events for the local community, to send a small team on a mission visit to our partner Church in Albania, and to invest in improvements to the Church auditorium.

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. The leaders of the Church, under the oversight of the Senior Minister and the Trustees, prayerfully teach 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 2022

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 2022 the cash balance not committed in designated or restricted funds stood at £163.8k (2021: £147.0k), and the total free reserve stood at £151.2k (2021: £132.0k). The “free” cash balance is higher than the Church’s intended maximum but this is expected to reduce in the coming year, particularly if we proceed with the appointment of a new Associate Minister and invest significant funds in the auditorium improvements.

Impact of Covid-19

The operations of the Church continued to be impacted by Covid, but gradually, particularly when restrictions were eased early in 2022, more activities could take place. We are grateful that there has not been any major impact on the health or well-being of our ministers or staff.

These activities included the initial AGM of the CIO which finally took place during the year and confirmed the appointment of the initial Trustees.

During the period of greater restriction, members and friends were kept fully up to date with developments through a combination of emails, videos 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.

21

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

Control and risk management measures:

Throughout the period of restrictions we followed government guidance and regulations for places of worship and Church activities. This included a detailed Covid Risk Assessment and additional Health and Safety Instructions and Guidance. These were adapted and modified as government guidelines changed throughout the year.

Our thorough deep cleaning process continued and stewards kept the building clean before, during and after use. Training was given to all those running activities and groups so that they could operate safely.

Even since early 2022, when restrictions were finally lifted, cleaning continues to be done thoroughly, and all those who use the building are more careful than before, being more aware of the risks of infection.

Changes in practices:

As we reach the end of the year under review the use of the building has almost returned to normal. But we will continue to invest in and develop our Hybrid Church since we now have an established presence on-line as services are streamed live on the internet. We know that many people join our services in this way and it is our declared intention to develop our ministry and outreach to this new population.

Government support:

The Church did not need to claim any financial support from the various Government schemes during 2021/22.

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 2022

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 and Wales requires the Trustees to prepare financial statements for each financial year that give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Trustees on 18[th] May, 2022.

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 2022

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 2022, 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.

Joshua Kingston, BSc (Hons) ACA Burton Sweet Limited The Clock Tower Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 18[th] May, 2022

24

Clevedon Baptist Church

Report of the Trustees

For the period ending 31[st] March 2022

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

Joshua Kingston, BSc (Hons) ACA, Burton Sweet Limited, 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 2022

Note
Donations and legacies
2
Investments
3
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
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		 Unrestricted
Funds
£
216,287
474		 Restricted
Funds
£
2,478
-		 Total Funds
2022
£
218,765
474		 Total Funds
2021
£
208,623
281
208,904
83,724
45,997
46,020
2,418
178,159
30,745
-
10,851
41,596
2,564,571
2,606,167
216,761 2,478 219,239
81,335
53,423
53,709
2,900		 -
715
-
1,424		 81,335
54,138
53,709
4,324
191,367 2,139 193,506
25,394
-
682		 339
-
-		 25,733
-
682
26,076
2,605,163		 339
1,004		 26,415
2,606,167
2,631,239 1,343 2,632,582

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.

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 2022

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		 Total Funds
2022
£
2,471,221
10,351
173,987
184,338
(10,330)
174,008
(12,647)
2,632,582
2,638,790
(16,400)
8,849
2,631,239
1,343
2,632,582		 Total Funds
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

These financial statements were approved by the Trustees on 18th May, 2022 and are signed on their behalf by:

________A J Wheeler Finance Trustee

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

27

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

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.

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.

28

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

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
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
HMRC Job Retention Scheme
3 Income from investments
Unrestricted
Funds
£
Baptist Union
465
CAF Bank
9
474		 Unrestricted
Funds
£
2,356
4,191
3,908
28,362
36,216
(1,218)
124,327
18,145
-		 Restricted
Funds
£
-
-
-
-
115
238
-
-
2,125		 Total Funds
2022
£
2,356
4,191
3,908
28,362
36,331
(980)
124,327
18,145
2,125
216,287 2,478 218,765
Unrestricted
Funds
£
1,923
6,379
4,377
32,896
35,363
463
124,547
1,264
-
723		 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
Restricted
Funds
£
-
-		 Total Funds
2022
£
465
9		 Total Funds
2021
£
252
29
- 474 281

Income from investments - Prior Year: 2021 Income from Investments was wholly and exclusively received to the general, unrestricted fund, there being no restricted income received.

29

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2022

CLEVEDON BAPTIST CHURCH

**4 ** Pastoral expenses
Unrestricted Restricted Total Funds
Funds Funds 2022
£ £ £
Senior Minister's stipend - Trustee 34,514 - 34,514
Employer's national insurance (Senior Minister) 3,584 - 3,584
Senior Minister's superannuation 4,114 - 4,114
Youth Pastor's Stipend 20,030 - 20,030
Employer's national insurance - Youth Pastor 1,569 - 1,569
Youth Pastor - superannuation 1,002 - 1,002
Senior Minister's expenses 932 - 932
Youth Pastor - expenses 247 - 247
Senior Minister's phone 1,021 - 1,021
Youth Pastor - phone 180 - 180
Senior Minister - Continuous Ministerial Development 124 - 124
Movement on Church weekend away prepayments 265 - 265
Books and Publications 182 - 182
Manse light & heat & water 975 - 975
Manse council tax 1,874 - 1,874
Manse insurance 328 - 328
Manse repairs & maintenance 117 - 117
Visiting preachers 891 - 891
Payment to WEBA Payroll 589 - 589
National insurance rebate (4,000) - (4,000)
Other pastoral/employment expenses 596 - 596
Support and other employment costs (note 8) 12,201 - 12,201
81,335 - 81,335

Pastoral expenses - Prior Year

Pastoral expenses - Prior Year
Unrestricted Restricted Total 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

30

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

5 Mission enabling

Outreach & events
Destination Bethlehem
Discipleship & materials
Training courses
Movement in training prepayments
Children's work
Youth work
Movement in Youth Work prepayments
Families' ministry
Young adults' ministry
Seniors' ministry
Church plant - Mosaic Church
Church plant - Poets Mews
Muddy Church
Pill Baptist Church
Local mission initiatives
Baptist Missionary Society
Baptist Home Mission Fund
Bible Society
TEAR Fund
Changing Lives
Clevedon Food Bank
Clevedon Churches Refugee Support Group
Bristol Baptist College
Bristol Hospitality Network
InHope Bristol
SAT7
Love Russia
Mission Aviation Fellowship
Open Doors
Tools with a Mission
Transforming Health & Education in Nepal
Faith in Later Life
Regents Park Baptist College
Spurgeons College
Other missionary giving
Support and other employment costs (note 8)		 Unrestricted
Funds
£
889
3,101
2,322
873
505
741
2,031
(150)
244
1,232
1,142
1,318
795
1,148
-
933
10,000
10,000
500
500
500
750
500
500
500
500
500
500
500
500
500
500
250
250
250
178
8,121		 Restricted
Funds
£
-
25
-
-
-
-
-
-
-
-
-
-
-
-
688
-
-
-
2
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2022
£
889
3,126
2,322
873
505
741
2,031
(150)
244
1,232
1,142
1,318
795
1,148
688
933
10,000
10,000
502
500
500
750
500
500
500
500
500
500
500
500
500
500
250
250
250
178
8,121
53,423 715 54,138

Grants made during the year to organisations (including specific gifts - see note 7) totalled £32,424 (2021: £31,318 ). There were no grants made to individuals during the year (2021: £100)

Mission enabling - Prior Year

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)		 Unrestricted
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		 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

31

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

6 Church building expenses

Church building expenses
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
£ £ £ £
Cleaning materials & supplies 1,498 - 1,498 1,289
Gas, electricity & water - cash 9,216 - 9,216 7,391
Gas, electricity & water - accrual movement 845 - 845 (442)
Telephone 3,743 - 3,743 3,816
Movement in telephone prepayments (296) - (296) (440)
Repairs & maintenance 9,401 - 9,401 8,151
Repairs & maintenance - accrual movement 50 - 50 250
Buildings & contents insurance 5,556 - 5,556 4,869
Depreciation 8,747 - 8,747 6,341
Support and other employment costs (note 8) 14,949 - 14,949 14,795
53,709 - 53,709 46,020

Church Building Expenses - Prior Year: 2021 Church Building Expenses were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

7 Specific gifts

Baptist Missionary Society Ukraine appeal
Baptist Missionary Society re Judy Cook (Thailand)
West of England Baptist Assoc re Albania Christmas appeal
Agape Church, Tirana, Albania
World Vision re Haiti appeal
TEAR Fund re Afghanistan appeal
Churches together in Clevedon re Chaplaincy
Specific gifts - Prior Year
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		 Unrestricted
Funds
£
1,000
-
400
500
500
500
-		 Restricted
Funds
£
986
123
265
-
-
-
50		 Total Funds
2022
£
1,986
123
665
500
500
500
50
2,900 1,424 4,324
Unrestricted
Funds
£
500
500
500
-
200
100
-
-
-
-		 Restricted
Funds
£
-
-
-
200
200
-
123
50
20
25		 Total Funds
2021
£
500
500
500
200
400
100
123
50
20
25
1,800 618 2,418

32

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

**8 ** Support Costs
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2022 2021
£ £ £ £
Other employment costs 20,284 - 20,284 20,395
Legal costs re charitable status review - cash 420 - 420 1,226
Legal costs re charitable status review - accrual movement 200 - 200 (570)
Catering & kitchen 1,082 - 1,082 -
Church Suite database 726 - 726 761
Conference fees & expenses 210 - 210 58
Movement in Conference fees & expenses - accruals/prepayments (210) - (210) -
GDPR Consultancy and registration 35 - 35 35
Music, drama & licences 2,145 - 2,145 2,423
Movement in licence prepayments 115 - 115 (59)
Printing, stationery, advertising & postage 3,674 - 3,674 5,553
Movement in photocopier prepayments - - - (367)
Website Expenses 254 - 254 234
Finance costs (including interest costs of pension deficit liability) 215 - 215 644
Equipment small purchases and maintenance 2,274 - 2,274 2,454
Subscriptions & donations 1,162 - 1,162 1,154
Miscellaneous 613 - 613 531
Governance costs
Independent examination fee - cash 2,472 - 2,472 2,772
Independent examination fee - accrual movement (400) - (400) -
35,271 - 35,271 37,244

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: 2021 Support Costs were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

9 Net income/(expenditure)

Income reflects donations from Trustees and related parties totalling £22,417 (2021 : £22,790)

Expenditure
is stated after charging:
Total Funds Total Funds
2022 2021
£ £
Depreciation 8,747 6,341
Independent examiner's fees (cash plus movement in accrual) 2,072 2,772
Employee benefits paid to key management staff 64,813 64,997
Trustees' remuneration 42,212 43,400
Trustees' expenses (mainly ministers' mileage costs and costs of materials for church services) 1,599 1,468
Related party transactions (salary and pension contributions): 2021 restated to include additional relationship 11,244 11,252

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 2021 only the senior minister received remuneration for the provision of ministerial services.

Expenses reimbursed to Trustees during the year totalled £1,599 and were paid to 5 Trustees (2021 : £1,468 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, and to the part-time cleaner, who is the wife of a new Trustee who was appointed during the year. 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 2022

10 Tangible fixed assets
Cost or Valuation
At 1 April 2021
Additions
Revaluation
Disposals
At 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
Disposals
At 31 March 2022
Net book value
At 31 March 2022
At 1 April 2021		 Church
Manse
£
390,000
-
-
-		 Fixtures &
fittings
£
111,713
11,045
-
(785)		 Church
Building
£
2,065,410
-
-
-		 Total
£
2,567,123
11,045
-
(785)
390,000 121,973 2,065,410 2,577,383
-
-
-		 98,200
8,747
(785)		 -
-
-		 98,200
8,747
(785)
- 106,162 - 106,162
390,000 15,811 2,065,410 2,471,221
390,000 13,513 2,065,410 2,468,923

11 Operating Leases

At 31 March 2022 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
12 Staff costs
The aggregate payroll costs were:
Stipend and salaries
Social security costs (net of Government small business refund £4,000 (2021 : £4,000))
Pension contributions
Other employment benefits (movement in accrual for untaken holidays as at 31st March)
(Contributions to the pension scheme deficit fund are not included in the current expenditure.)		 2022
£
2,020
2,020		 2021
£
2,020
4,040
2022
£
73,857
1,154
6,081
3		 2021
£
74,363
761
5,972
297
81,095 81,393

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 2022

**12 ** Staff costs (continued)
The average staff headcount, and the average weekly number of employees during the year, calculated on the
basis of full time equivalents of 35 hours per week, was as follows:
2022 2021
Headcount FTE Headcount FTE
No. No. No. No.
Ministers 2 2.0 2 2.0
Administrator 2 0.6 2 0.6
Cleaner 1 0.3 1 0.3
5 2.9 5 2.9
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		 2022
£
8,499
1,852		 2021
£
9,479
2,081
10,351 11,560
2022
£
6,577
3,753		 2021
£
5,879
3,714
10,330 9,593
2022
£
12,647		 2021
£
16,983
12,647 16,983

35

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

17 Movement in funds

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Unrestricted funds - Totals
Total funds		 At 1 April
2021
£
1,004		 Income
£
2,478		 Expenditure
£
(2,139)		 Transfers
£
-		 Other fund movements
and revaluation
£
-		 At 31 March
2022
£
1,343
2,621,611
4,249
(20,697)		 216,761
-
-		 (190,373)
(900)
(94)		 (9,209)
5,500
3,709		 -
-
682		 2,638,790
8,849
(16,400)
2,605,163 216,761 (191,367) - 682 2,631,239
2,606,167 219,239 (193,506) - 682 2,632,582

Restricted funds represent donations received in support of global appeals and local church initiatives. The totals above represent several small accounts; details of these are available on application to the Clevedon Baptist Church treasurer.

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

Movement in funds - prior year

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Unrestricted funds - Totals
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

36

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

18 Analysis of net assets between funds as at 31st March, 2022

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Unrestricted funds - Totals
Total funds
Analysis of net assets between funds as at 31st March, 2021
Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Unrestricted funds - Totals
Total funds		 Tangible
fixed assets
£
-		 Net current
assets
£
1,343		 Long term
liabilities
£
-		 Total
£
1,343
2,471,221
-
-		 167,569
8,849
(3,753)		 -
-
(12,647)		 2,638,790
8,849
(16,400)
2,471,221 172,665 (12,647) 2,631,239
2,471,221 174,008 (12,647) 2,632,582
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)
2,468,923 153,223 (16,983) 2,605,163
2,468,923 154,227 (16,983) 2,606,167

19 Prior Year Fund Accounting Analysis - Statement of Financial Activities

Income and endowments from:
Donations and legacies
Investments
Expenditure on:
Charitable activities
Pastoral expenses
Mission enabling
Church building expenses
Specific gifts
Net income/(expenditure)
Transfers between funds
Other movements in pension deficit liability
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
207,935
281		 Restricted
Funds
£
688
-		 Total Funds
2021
£
208,623
281
208,216 688 208,904
83,689
45,997
46,020
1,800		 35
-
-
618		 83,724
45,997
46,020
2,418
177,506 653 178,159
30,710
-
10,851		 35
-
-		 30,745
-
10,851
41,561
2,563,602		 35
969		 41,596
2,564,571
2,605,163 1,004 2,606,167

37

NOTES TO THE FINANCIAL STATEMENTS

CLEVEDON BAPTIST CHURCH

YEAR ENDED 31 MARCH 2022

20 FRS102 Pensions Disclosure

Background to the disclosure

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

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

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

The Scheme is considered to be a multi-employer scheme as described in Section 28 of FRS102. Because it is not possible to attribute the Scheme’s assets and liabilities to specific employers, the Scheme is accounted for as if it were a defined contribution scheme.

The Ministers, and some members of the church staff, are eligible to join the Scheme.

Actuarial valuation as at 31 December 2019

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

The key financial assumptions underlying the valuation were as follows:
Type of assumption % pa
RPI price inflation assumption 3.20
CPI price inflation assumption 2.70
Minimum Pensionable Income Increase Adjustment (above CPI) 0.50
Pre-retirement assumed investment returns (gilt yield plus 1.75% pa) 2.95
Post-retirement assumed investment returns (including benefits matched by the insurance 1.70
policy) (gilt yield plus 1.75% pa)
Minimum Pensionable Income increases (CPI plus 0.5%) 3.20
Deferred pension increases (based on RPI):
- Pre April 2009 3.20
- Post April 2009 2.50
Pension increases:
- Based on CPI with an annual floor of 0% and annual cap of 0.5% 2.70

Mortality is assumed in accordance with 80% of the S3NFA standard mortality table. Future improvements projected from 2013 in line with the "CMI 2019" projection with a long-term rate of improvement of 1.75% pa for males and 1.5% pa 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 signed in September 2020, deficiency contributions are payable until June 2026. These contributions are broadly based on the employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules.

38

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

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.

Accounting date (year ending): 31/03/2022 31/03/2021
£ £
Balance sheet liability at year start 20,697 33,738
Minus deficiency contributions paid (3,709) (2,740)
Interest cost (recognised in SoFA) 94 550
Remaining change to balance sheet liability* (recognised in SoFA) (682) (10,851)
Balance sheet liability at year end 16,400 20,697
* 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 31/03/2022 31/03/2021 31/03/2020
Discount rate 2.1% 0.5% 1.7%
Future increases to Minimum Pensionable Income 4.1% 3.2% 3.2%

The Trustees have been advised that the cost for the church to buy out their Pension Scheme liabilities at January 2022 would have been approximately £38,200.

39