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2024-03-31-accounts

Report of the Trustees including Unaudited Financial Statements for the year ended 31[st] March 2024

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 year ended 31[st] March 2024

Contents Page
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Report of the Trustees
Status
Charitable Purpose
Public Benefit
Vision
Mission
Focus on Church Life 2023-2024
Basis of Faith and Practices
The Church Programme
Review of Activities
Achievements and Performance
Multi - congregations
Mosaic Church
Poets Mews CommunityChurch
Pill Congregation – The Church on the Green
MuddyChurch
Worship
Pastoral Care and Home Groups
Prayer
Evangelism and Outreach Events
Chaplaincy
Social Action
Overseas Mission Partners
Children
YoungPeople
YoungAdults
Families
Seniors
Luncheon Club
Art Groups
Craft Group
Warm Bank
Perfect Blend Coffee Mornings
Churches Together in Clevedon and CommunityActivities
Use of Church Premises
Organisation and Decision Making
Organisational LeadershipStructure

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Role of the Church Leaders 15
Role of the Ministry& Support Team Leaders 15
Trustees and Church Officers 16
Employees 16
Ministers 16
PayStrategy 17
Policies 17
Risk management 18
Financial Review 19
Significant events 19
Income 20
Costs 20
Plans 20
Contribution of volunteers 20
Charging policy 20
Fundraising 20
Reservespolicy 21
Statement of Trustees’ Responsibilities 22
Independent Examiner’s Report 23
Responsibilities and basis of report 23
Independent Examiner’s Statement 23
Addresses for the Church, Independent Examiner and Bankers 24
Financial Statements
Statement of Financial Activities 25
Balance Sheet 26
Notes to the Financial Statements 27-37

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Report of the Trustees

We have been delighted to see the various ministries of the Church thriving throughout the year. We have continued to reach out to the community and to serve our members in many different ways, and we have made significant progress. We rejoiced together as we moved beyond our centenary year.

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 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 previously unincorporated church were transferred to the CIO with effect from 1[st] April, 2020.

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 year ended 31[st] March 2024

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 year ended 31[st] March 2024

Focus on Church life 2023-24

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 year ended 31[st] March 2024

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 year ended 31[st] March 2024

The Church Programme

Sunday 10.30am Morning Service of Praise and Worship
Live Streamed Hybrid Congregation
Children’s and youth work during service
2.30pm Poets Mews Community Church
6.30pm Virtual Gathering – An opportunity to catch up with other
members of the Church on Zoom
7.00pm Youth Church (monthly)
Monday 9.30am Art Group
10.00am Warm Space (during the winter months)
2.00pm Art Group
7.30pm Home Groups
Tuesday 4.00pm Roots and Ignite youth work
7.30pm Home Groups or Prayer Focus
Wednesday 7.45am ASK Prayer
9.30am Walking group (monthly)
12.30pm Luncheon Club (monthly)
2.30pm Seniors’ Good News event (monthly)
7.30pm Home Groups
Thursday 10.00am ‘Noah’s Ark’ Toddler Group (term time)
4.00pm Youth Drop In
7.00pm Young Adults Church
7.30pm Home Groups
7.30pm Kintsugi Group
Friday 10.00am Craft Group
7.00pm
Youth Clubs
Saturday 10.00am Coffee Morning (monthly)
3.00pm Mosaic Church (monthly)

Notes:

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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 have experienced another year where God has blessed the ministries within the Church. 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.

In January 2024 the membership stood at 180. (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 intermittently review the membership list.

We are encouraged that during the year 7 people were baptised and others are currently preparing for believers’ baptism. We livestream our services and on average around 350400 people watch the service online each week. It is also evident that our young people’s work on Sundays and midweek has grown substantially and additionally we have seen growth in the young adults age group who meet during the week and also on Sunday mornings. Our ministry to seniors both within the Church and in the community also continues to have a great impact.

Multi-congregations :

Mosaic Church

At the beginning of the year, we not only celebrated our seventh birthday, but we also held our first Thanksgiving Service for one of our new babies. It was lovely to be able to welcome the families and friends of this child on this special day.

At each session we aim to share how much Jesus loves us all and how special we are to Him. We provide age-appropriate activities based around a theme. Everyone, young and old, can join in. Equally people can choose to sit quietly and enjoy some refreshments.

Our celebrations at the end of the sessions give an opportunity for prayer and praise, often leading out of the theme.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Poets Mews Community Church

We have held services every Sunday for most of the year, with the occasional break, when there have been infections in the home. Special services were celebrated such as Harvest, Mothering Sunday, Easter, Advent, and Christmas, when gifts and cards were given to residents and staff. From comments received these were much appreciated.

The weekly service starts at 2.30pm, usually runs for thirty minutes, and includes prayer, hymns, and a short talk. Once a month we celebrate communion. After each service we enjoy refreshments and having a time of chatting and getting to know each other. Numbers vary - between about 12 and 20 attendees.

God is blessing this work and relationships have developed to a point where residents feel comfortable enough to share what is going on in their lives and families and ask for prayer. We also have a prayer box situated in the foyer, which is opened every week. Sometimes we pray with residents and at other times for them, depending on what they are most comfortable with.

We have a team of four chaplains who try and visit once a week, usually in pairs. They have each been allocated particular residents to visit as this helps develop closer relationships and trust, although they do visit other residents who may be struggling in some way.

During the summer, together with the wellbeing assistant, we organised a cream tea. This was held in the garden on a lovely sunny day. Three quarters of the residents came, along with relatives; there was a guest singer and a great time of chatting, laughing and even dancing, all topped up with scones with strawberry jam and clotted cream.

Team meetings are held every now and then to plan, review how things are going and to discuss new ideas and how we might overcome any problems that may have arisen.

Pill Church – The Church on The Green

Our Baptist congregation in Pill has now been worshipping and working with the Pill Methodist Congregation for three years using their premises. The sense of unity and purpose within the joint fellowship is a joy to be part of and we call ourselves ‘The Church on the Green’. Under normal circumstances we as Baptists would take 50% of the services but this has substantially increased in the last 9 months due to the Methodist Minister being on long term sick leave. Her return to normal duties is still uncertain, but our joint leadership team ensures things continue as normal. The vision and passion for our future work in Pill continues to be ‘To build the kingdom of God’, rather than any particular church or denomination. The small team from the Church who are committed to the work in Pill meet every week to pray for the work and we are praying for anyone who shares our passion, and who feels called to work in Pill, to come and join us in this work, especially a younger generation of people who can bring the gifts and talents we so much need to build and sustain this work.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Following the Government’s request, we started a weekly Wednesday Warm Room in October 2022 providing over 20 people with a soup and pudding lunch. This really met a need for those in the community seeking company and fellowship (rather than a warm space) and we continued this throughout the summer months. It is now called Oasis and as folks coming to Oasis have experienced the love and warmth of the fellowship, they have started coming on a Sunday. This has been encouraging.

As a number of people have joined our fellowship who are neither Baptist nor Methodist, we must now look to the future and consider how to formally bring our fellowship together such that there is one membership system through which all those coming to the Church on the Green can belong.

Through Churches together in Pill, Easton, and Portbury, we are encouraging the other churches to be united in our vision for Pill. We believe that the main growth in the kingdom will not come through our efforts, but rather from a great movement of the Holy Spirit bringing revival, renewal, and healing and so we encourage our elderly and weary congregation, who have seen no results to all their hard work over many years, to keep praying for this.

Muddy Church

Muddy Church is inter-generational, 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 last year we have been to the farm and enjoyed milkshakes, explored Easter at the Glebe, had a sports afternoon learning how to play tennis, walked and enjoyed a beach BBQ, held a Light Party and celebrated Christmas together. At the start of 2024 we have paused Muddy Church gatherings with the aim of linking more strongly with Mosaic Church. In 2024 we will run regular family events and our Gathering events, which all these families will be invited to come along to. Valuable relationships have been built and we will seek to maintain these through Mosaic Church, outdoor family events, evangelistic events, Alpha and Kintsugi Courses.

Worship

Central to the work and witness of the Church is the provision of regular public services of Christian worship. During our Sunday morning service, there is a full children and young people’s programme. In addition to our worship in the auditorium on Sunday mornings, there are a number of people who gather more informally in the foyer to watch the service. We have an increasing number of people who are joining us to watch the worship service online and we plan to develop Hybrid Church during 2024.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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 care, 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. 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.

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.

Prayer

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

Evangelism and Outreach Events

In 2023 we invited Dai and Cath Woolridge (Spoken Truth and Sound of Wales) to work with us as evangelists. In September they joined with us for our annual Gathering weekend and then as part of our Christmas outreach shared with us for a weekend in December. The plan is that they will continue to partner with us in our evangelism during 2024. This has given the opportunity for people to invite friends, family and neighbours to these events and we are very encouraged with the number of people we have connected with.

We had approximately 2,000 children and adults attend Destination Bethlehem, and a greater number of schools visited this year. This year our visitors iced gingerbread men in the Bethlehem Bakery, played games in the Bethlehem Games Zone and whilst waiting to register for the census in Bethlehem Square enjoyed a light show, animated story and the Cheeky Pandas.

Chaplaincy

Clevedon Chaplaincy has continued, headed up by the Senior Minister of the Church, but working with other Churches in Clevedon. During the past year we offered on-going 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 continues with chaplaincy at Poets Mews Care Home.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Social Action

We continue to be 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, by Church members using their time to work with projects and various organisations, and by 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 & District Foodbank.

Overseas Mission Partners

The Church maintains an active interest in mission overseas and in the UK, through prayer, and by 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. With other churches in Clevedon, we continue to help support a Syrian refugee family. In 2023 a group of 4 members visited our partner Church in Tirana, Albania, to lead their weekend away. We continue to support BMS World Mission and Baptist Home Mission amongst other mission organisations.

Children

We have continued to provide a range of children’s ministry activities including running an age-appropriate Sunday morning children’s programme. We took a group of children to the Spree Event. We have had all age worship services and increased children’s worship songs with instruments.

During the past year the children’s team, along with the whole church, explored the need to have a part-time Children’s Worker and we made this appointment in March 2024. We have also engaged with local schools through assemblies and school visits to the church building.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Young People

We have several different activities for young people held at the Church. 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 6-9 (Elevate) followed by The Zone for years 10+. 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+ that run on a Tuesday afternoon. It's a place to come to have some food, play games and dig a bit deeper into the Bible. This year we have also started a Youth Church once a month, where young people can come and worship, listen to a talk and have a chance to respond. As well as this we run a Sunday morning youth group for year 6+ alongside the morning service.

We also hold regular socials and occasional special events when possible, including running a Youth Weekend away and visits to summer festivals. A number of individuals volunteer in supporting the provision of all these youth activities along with the Youth Pastor.

Young Adults

We are continuing to meet as a group for young adults with a good number of new people joining the group over the past year from around the region. We now have 47 people connected with the group. 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. We will have a particular focus on reading and studying the Bible together this year. We have a group on the Alpha course and several people who are interested in Baptism. The group offers lots of opportunities to connect both spiritually and socially. We have been on a retreat day, attended Christian summer festivals and other social events.

Families

Over the last 12 months we have continued to support our families with packs at Easter and Christmas.

We have again held an Easter event at the Glebe with Muddy Church and our Christmas Movie event. We had a successful BBQ on the beach as well.

We expect that Muddy Church will continue to be one of our busiest activities even though the frequency and approach will change in 2024.

We praise God for the new families we are continuing to welcome into church on Sunday mornings, and that our Children’s groups are well attended. We again pray for wisdom in planning future events this year.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Seniors

Senior members of Clevedon Baptist Church continued to receive scripture teaching and pastoral care in 2023/24, with many volunteering in our outreach work. Together we run a number of activities designed for the community to reduce loneliness and encourage socialising. A knitting group attracts 20 each week, Warm Bank in winter sees up to 70 people attend, and our art groups and coffee mornings are much appreciated.

The monthly Good News events are still popular, with attendance of around 60+ and over 80 at the Christmas carols event. It has been good to see more of our seniors attending our service on Sunday mornings and staying to socialise afterwards. A few still watch the service online at home, a handful watch via CCTV in our foyer rather than being part of the large congregation upstairs. This is also a place for people to come who are 'just looking'.

Most months a team of six have taken short services at the local Winash and Alvony care homes. Up to 50 of our seniors are serving through teams or as individuals to help make things happen for our peers in the Church and in the community around us.

Luncheon Club

We have a membership of 54 ensuring that each month approximately 45 people enjoy a nutritious and tasty two-course meal followed by a hot drink. The short epilogue given by guest speakers which follows is well received.

Art Groups

The Church usually operates two weekly groups for Art on the premises every Monday. 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 scheduled every year in August. This year the art groups managed to meet more regularly than last year, and have had a few new members join both groups which has compensated for the loss of others, so we are maintaining our membership levels.

Craft Group

The craft group meets once a week on the church premises and is open to anyone in the community. This is on Friday mornings. 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. Our numbers continue to grow, and we are always happy to welcome new members.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Warm Bank

Our Warm Bank restarted in November 2023 after a summer break. It ran throughout the winter until the end of March 2024. We provide free tea, coffee and cakes all day and at lunch time free soup with a roll. We provide newspapers and magazines, board games, colouring pictures and puzzle books and there is always a jigsaw puzzle on the go. Our church craft group have donated new knitted and crocheted goods (hats, scarves, gloves, blankets etc) which are also offered free for anyone who needs them. We also provide conversation, friendship, and a listening ear. These sessions are proving very popular, and numbers are always rising.

We will be reviewing this ministry soon and deciding if something similar will be appropriate during the rest of the year and then into next winter.

Perfect Blend Coffee Mornings

This is a monthly coffee morning on Saturdays, where people can come along and enjoy socialising whilst having coffee and cake.

Churches Together in Clevedon and Community Activities

Normally there are 3 Churches Together united services each year. These 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.

The Church links with local charities in supporting work with those recovering from addiction, refugees, the local Foodbank, and the charity Changing Lives.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Use of Church Premises

We continue to make good use of the building for ourselves and other charities. This includes the Changing Lives charity who regularly use our premises, and the Community Police use it from time to time for community events. Other organisations use our building 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 take place regularly throughout the year and have responsibility for the overall policy of the Church. Extra meetings are called as necessary in accordance with the Constitution. 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, together with other paid and volunteer leaders, meet 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 year ended 31[st] March 2024

Organisational Leadership Structure

Organisationally, the Church has three parts to its leadership: Church Leaders (Trustees), 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 year ended 31[st] March 2024

Trustees and Church Officers

The Trustees are those leaders elected or co-opted as Trustees together with the Senior Minister. The Trustees who have served in the year ending 31[st] March 2024 are:

Ruth Berry Safeguarding Trustee - until September 2023 Vicky Burt From September 2023 Bob Cannock From September 2023 Karen Gomm Pete Jennings Robin Schaefer Chair of Trustees, and Safeguarding Trustee from September 2023 Rev Antony Wareham Senior Minister A John Wheeler Finance Trustee

The Charity Treasurer and the Charity Secretary are elected annually at the annual general meeting. Elections for Trustees take place annually. 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 the Church employed:

A full time Senior Minister An Assistant Minister in training (non-stipendiary, started September 2023) A full time Youth Pastor

Two part time Administrators A part time Cleaner A part-time Children’s Worker (started March 2024)

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.

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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 £25,000pa and the agreed multiplier were 1.2, then the minister’s stipend would be £30,000pa). 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 covering 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 (Serious Incident) 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 year ended 31[st] March 2024

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.

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 year ended 31[st] March 2024

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

6) Continuity of operations - key persons

a) identify individuals for succession plans within ministry areas.

b) review workload within leadership meetings to avoid overload of key persons.

7) Damage to reputation - conduct unbecoming a Church Member

8) Pandemics

Financial Review

The financial performance of the charity continues to be in line with the Trustees’ expectations.

The Finance Trustee prepares an annual budget, which is agreed by the Trustees and usually 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 2024 the Trustees approved the re-appointment of Burton Sweet Limited, 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 solely by donations from its own members and congregation.

Significant Events

Purely from a financial point of view the main significant events during the year were

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Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

Income –it has been very encouraging to see the levels of income for the church continuing to hold at budgeted levels. Nearly all our income is sourced through Standing Orders or On-Line giving, with related Gift Aid. We are also seeing a gradual increase in the use of our contactless credit/debit card equipment.

Costs – the church 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.

Plans – in the coming year, apart from our on-going day-to-day missional activities which are described in this document, further major expenditure is anticipated to replace various elements of our heating systems. We again intend to send a small team on a mission visit to our partner Church in Albania, and to support the Church there in other ways. Further major evangelistic events will be held, working with Dai Woolridge of Spoken Truth.

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, on-line streaming, 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 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 year ended 31[st] March 2024

Reserves policy

In September 2015 the Trustees re-confirmed the formal reserves policy for the Church. Under normal circumstances the available bank balances (excluding restricted funds) are managed to a minimum of £60,000 (approximately one quarter’s normal expenditure), 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 2024 the cash balance not committed in designated or restricted funds stood at £130.7k (2023: £139.4k), and the total free reserve stood at £131.5k (2023: £201.7k). The “free” cash balance is slightly higher than the Church’s intended maximum, but this is expected to reduce in the coming year, particularly following the appointment of the new part-time Children’s Worker and as heating repairs are carried out.

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.

21

Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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 8[th] May 2024.

Robin Schaefer Chair of Trustees

Rev Antony Wareham Senior Minister

22

Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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 2024, which are set out on pages 25 to 37.

Responsibilities and basis of report

As the charity 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 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner’s Statement

I 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 Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

Date: 8[th] May, 2024

23

Clevedon Baptist Church

Report of the Trustees

For the year ended 31[st] March 2024

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, 5 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

24

CLEVEDON BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 MARCH 2024

YEAR ENDED 31 MARCH 2024
Note
Donations and legacies
2
Investments
3
Other - hire of the church building
Expenditure on:
Charitable activities
Pastoral expenses
4
Mission enabling
5
Church building expenses
6
Specific gifts
7
9
Other movements in pension deficit liability
19
Net movement in funds
Reconciliation of funds:
Total funds brought forward
16
Total funds carried forward
16
Income and endowments from:
Net income/(expenditure)		 Unrestricted
Funds
£
196,001
4,213
720		 Restricted
Funds
£
4,874
-
-		 Total Funds
2024
£
200,875
4,213
720		 Total Funds
2023
£
241,415
3,068
240
244,723
89,384
60,148
70,871
2,478
222,881
21,842
15,473
37,315
2,632,582
2,669,897
200,934 4,874 205,808
95,115
63,944
103,481
1,000		 -
2,301
483
3,276		 95,115
66,245
103,964
4,276
263,540 6,060 269,600
(62,606)
-		 (1,186)
-		 (63,792)
-
(62,606)
2,668,180		 (1,186)
1,717		 (63,792)
2,669,897
2,605,574 531 2,606,105

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 18 for full Statement of Financial Activities for the previous year.

See note 19 for full details of the previous liability to the Baptist Union Pension Fund.

The notes on pages 27 to 37 form part of these financial statements

25

CLEVEDON BAPTIST CHURCH

BALANCE SHEET

AS AT 31 MARCH 2024

AS AT 31 MARCH 2024
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
after more than one year
Net assets
Unrestricted funds
General funds
Designated funds
Total - Unrestricted funds
17
Restricted funds
17		 Total Funds
2024
£
2,473,545
9,540
131,783
141,323
(8,763)
132,560
-
2,606,105
2,605,028
546
2,605,574
531
2,606,105		 Total Funds
2023
£
2,465,940
70,388
141,658
212,046
(8,089)
203,957
-
2,669,897
2,667,640
540
2,668,180
1,717
2,669,897

These financial statements were approved by the Trustees on 8th May, 2024 and are signed on their behalf by:

________A J Wheeler Finance Trustee

The notes on pages 27 to 37 form part of these financial statements

26

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2024

1 Accounting policies

The Trustees are confident that there are no material uncertainties about the charity’s ability to continue as a going concern.

The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

True and fair override:

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.

27

CLEVEDON BAPTIST CHURCH NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

2 Income from donations and legacies
Offerings (cash)
Offerings (envelopes)
Offerings (cheques)
On-line donations
Contactless card donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Standing orders - accrual movement
Other gifts
Specific gifts
Legacies
Legacies - accrual movement
Income from donations and legacies - Prior Year
Offerings (cash)
Offerings (envelopes)
Offerings (cheques)
On-line donations
Contactless card donations
Gift aid - cash
Gift aid - accrual movement
Standing orders
Other gifts
Legacy - accrual - anticipated late 2023
Specific gifts
3 Income from investments
Unrestricted
Funds
£
Baptist Union
3,739
CAF Bank
474
4,213		 Unrestricted
Funds
£
2,086
630
3,625
30,125
2,643
30,198
1,062
114,773
140
6,719
-
59,000
(55,000)		 Restricted
Funds
£
-
-
-
-
-
996
-
-
-
-
3,878
-
-		 Total Funds
2024
£
2,086
630
3,625
30,125
2,643
31,194
1,062
114,773
140
6,719
3,878
59,000
(55,000)
200,875
Total Funds
2023
£
2,376
1,795
3,740
19,974
5,146
32,374
(559)
114,700
4,230
55,000
2,639
241,415
Total Funds
2023
£
2,786
282
3,068
196,001 4,874
Unrestricted
Funds
£
2,376
1,795
3,740
19,974
5,146
31,794
(378)
114,700
4,230
55,000
-		 Restricted
Funds
£
-
-
-
-
-
580
(181)
-
-
-
2,639
238,377 3,038
Restricted
Funds
£
-
-		 Total Funds
2024
£
3,739
474
- 4,213

Income from investments - Prior Year: 2023 Income from Investments was wholly and exclusively received to the general, unrestricted fund, there being no restricted income received.

28

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

**4 ** Pastoral expenses
Unrestricted Restricted Total Funds Total Funds
Funds Funds 2024 2023
£ £ £ £
Senior Minister's stipend - Trustee 38,388 - 38,388 35,779
Employer's national insurance (Senior Minister) 4,084 - 4,084 3,916
Senior Minister's superannuation 4,631 - 4,631 4,296
Youth Pastor's Stipend 24,883 - 24,883 22,401
Employer's national insurance - Youth Pastor 2,203 - 2,203 1,953
Youth Pastor - superannuation 1,244 - 1,244 1,120
Children's worker 797 - 797 -
Employer's national insurance - Children's worker 5 - 5 -
Senior Minister's expenses 1,095 - 1,095 1,463
Youth Pastor - expenses 564 - 564 546
Minister in Training - expenses 783 - 783 -
Senior Minister's phone 1,117 - 1,117 1,020
Youth Pastor - phone 180 - 180 180
Minister in Training - phone 120 - 120 -
Senior Minister - Continuous Ministerial Development 13 - 13 75
Youth Pastor - Continuous Ministerial Development 170 - 170 308
Books and Publications 395 - 395 264
Internship 19 - 19 636
Manse light & heat & water 1,178 - 1,178 993
Manse council tax 2,033 - 2,033 1,931
Manse insurance 406 - 406 386
Manse repairs & maintenance 143 - 143 2,263
Visiting preachers 390 - 390 967
Payment to WEBA Payroll 664 - 664 614
National insurance rebate (5,000) - (5,000) (5,000)
Other pastoral/employment expenses 705 - 705 121
Support and other employment costs (note 8) 13,905 - 13,905 13,152
95,115 - 95,115 89,384

Pastoral Expenses - Prior Year: 2023 Pastoral Expenses were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

29

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

5 Mission enabling

Outreach & events
Destination Bethlehem
Outreach Gathering events
Discipleship & materials
Training courses
Movement in training prepayments/accruals
Partnership with Agape Church, Tirana, Albania
Baptist churches collaboration
Children's work
Youth work
Families' ministry
Young adults' ministry
Young adults' ministry - prepayments adjustment
Seniors' ministry
Mosaic Church
Mosaic Church - accrual for costs of Easter Breakfast March 2024
Poets Mews
Muddy Church
Pill Baptist Church
Local mission initiatives
BMS World Mission
Baptist Home Mission Fund
Baptist Home Mission Fund - accrual
Clevedon Food Bank
TEAR Fund
Changing Lives
Bristol Baptist College
Bristol Hospitality Network
InHope Bristol
Mission Aviation Fellowship
Open Doors
Operation Mobilisation
SAT7
Tools with a Mission
Transforming Health & Education in Nepal
Faith in Later Life
Regent's Park College
Spurgeons College
Other missionary giving
Support and other employment costs (note 8)		 Unrestricted
Funds
£
1,412
3,805
5,328
418
914
(240)
2,016
220
1,625
5,327
472
935
253
589
774
611
696
549
484
885
10,170
9,167
833
500
500
500
500
500
500
500
500
500
500
500
500
500
250
250
17
9,684		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
313
-
-
-
-
-
-
-
-
1,650
-
-
-
-
242
-
-
-
-
-
-
-
-
-
-
-
-
-
-
79
17		 Total Funds
2024
£
1,412
3,805
5,328
418
914
(240)
2,016
220
1,625
5,640
472
935
253
589
774
611
696
549
2,134
885
10,170
9,167
833
742
500
500
500
500
500
500
500
500
500
500
500
500
250
250
96
9,701
66,245
63,944 2,301

Grants made during the year to organisations (including specific gifts - see note 7) totalled £31,688 (2023: £28,978). There were no grants made to individuals during the year (2023 - no grants made).

30

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

5 Mission enabling (continued)

Mission enabling - Prior Year
Outreach & events
Destination Bethlehem
Discipleship & materials
Training courses
Movement in training prepayments/accruals
Mission visit to Agape Church, Tirana, Albania
2022 Church centenary celebrations
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
BMS World Mission
Baptist Home Mission Fund
Clevedon Food Bank
TEAR Fund
Changing Lives
Compassion UK
Bristol Baptist College
Bristol Hospitality Network
InHope Bristol
Mission Aviation Fellowship
Open Doors
Tools with a Mission
Transforming Health & Education in Nepal
Faith in Later Life
Spurgeons College
Other missionary giving
Support and other employment costs (note 8)
Church building expenses
Unrestricted
Funds
£
Cleaning materials & supplies
2,507
Gas, electricity & water - cash
12,418
Gas, electricity & water - accrual movement
(375)
Telephone & broadband
4,604
Movement in telephone prepayments
-
Repairs & maintenance
29,195
Repairs & maintenance - accrual movement
(600)
Buildings & contents insurance
4,885
Depreciation
15,808
Deficit on revaluation of Fixed Assets
15,000
Support and other employment costs (note 8)
20,039
103,481		 Unrestricted
Funds
£
3,158
3,291
329
1,616
240
1,809
1,468
1,131
2,923
150
796
1,815
264
986
707
1,165
327
884
10,000
10,000
1,000
500
500
500
500
500
500
500
500
500
500
250
250
89
8,850		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,650
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Total Funds
2023
£
3,158
3,291
329
1,616
240
1,809
1,468
1,131
2,923
150
796
1,815
264
986
707
1,165
1,977
884
10,000
10,000
1,000
500
500
500
500
500
500
500
500
500
500
250
250
89
8,850
60,148
Total Funds
2023
£
1,935
11,856
280
3,727
736
20,629
300
5,411
8,418
-
17,579
70,871
58,498 1,650
Restricted
Funds
£
-
483
-
-
-
-
-
-
-
-
-		 Total Funds
2024
£
2,507
12,901
(375)
4,604
-
29,195
(600)
4,885
15,808
15,000
20,039
483 103,964

6 Church building expenses

Church Building Expenses - Prior Year: 2023 Church Building Expenses were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

31

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

7 Specific gifts

Christian Aid re Libya flooding appeal
Christian Aid re Israel & Gaza appeal
Agape Church, Tirana, Albania - Chistmas shoeboxes
Agape Church, Tirana, Albania - summer camps
Mission Assist
Baptist Missionary Society gift for Joy Ransom
Specific gifts - Prior Year
TEAR Fund re Turkey earthquake appeal
Baptist Missionary Society Ukraine appeal
TEAR Fund re Pakistan floods appeal
Agape Church, Tirana, Albania
West of England Baptist Assoc re Albania Christmas appeal
Support Costs
Unrestricted
Funds
£
Other employment costs
21,570
Legal costs re charitable status review - cash
-
Legal costs re charitable status review - accrual movement
-
Catering & kitchen
2,420
Church Suite database
726
Conference fees & expenses
-
Movement in Conference fees & expenses - accruals/prepayments
-
GDPR Consultancy and registration
35
Music, drama & licences
2,323
Movement in licence prepayments
100
Printing, stationery, advertising & postage
3,513
Movement in photocopier rental prepayment
236
Website Expenses
319
Finance costs (including interest costs of pension liability (2023))
140
Equipment small purchases and maintenance
7,343
Subscriptions & donations
1,097
Miscellaneous
818
Governance costs
Independent examination fee - cash
2,850
Independent examination fee - accrual movement
138
43,628		 Unrestricted
Funds
£
500
500
-
-
-
-		 Restricted
Funds
£
-
-
1,540
1,090
513
133		 Total Funds
2024
£
500
500
1,540
1,090
513
133
4,276
Total Funds
2023
£
944
645
500
20
369
2,478
Total Funds
2023
£
20,473
132
(200)
2,517
726
676
210
35
2,105
22
5,460
-
365
403
1,062
1,049
798
2,898
850
39,581
1,000 3,276
Unrestricted
Funds
£
944
500
500
20
-		 Restricted
Funds
£
-
145
-
-
369
1,964 514
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
17
-
-
-		 Total Funds
2024
£
21,570
-
-
2,420
726
-
-
35
2,323
100
3,513
236
319
140
7,343
1,114
818
2,850
138
17 43,645

8 Support Costs

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: 2023 Support Costs were wholly and exclusively paid from the general, unrestricted fund, there being no restricted fund expenditure involved.

32

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

9 Net income/(expenditure)

Income reflects donations from Trustees and related parties totalling £21,265 (2023 : £19,553)

Expenditure
is stated after charging:
Total Funds Total Funds
2024 2023
£ £
Depreciation 15,808 8,418
Independent examiner's fees (cash plus movement in accrual) 2,988 3,273
Employee benefits paid to key management staff 75,433 69,465
Trustees' remuneration 47,103 43,991
Trustees' expenses (mainly ministers' mileage costs and costs of materials for church services) 2,785 2,284
Related party transactions (salary and pension contributions) 11,879 11,665

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 2023 only the senior minister received remuneration for the provision of ministerial services.

Expenses reimbursed to Trustees during the year totalled £2,785 and were paid to 5 Trustees (2023 : £2,284 to 7 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 (initially the wife of a Trustee, subsequently the son of a Trustee). 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.

10 Tangible fixed assets

Cost or Valuation
At 1 April 2023
Additions
Disposals
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023		 Church
Manse
£
390,000
-
-		 Fixtures &
fittings
£
121,595
38,413
(15,744)		 Church
Building
£
2,065,410
-
(15,000)		 Total
£
2,577,005
38,413
(30,744)
390,000 144,264 2,050,410 2,584,674
-
-
-		 111,065
15,808
(15,744)		 -
-
-		 111,065
15,808
(15,744)
- 111,129 - 111,129
390,000 33,135 2,050,410 2,473,545
390,000 10,530 2,065,410 2,465,940

11 Operating Leases

At 31 March 2024 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		 2024
£
1,572
5,502		 2023
£
2,020
-

33

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

12 Staff costs

The aggregate payroll costs were:

The aggregate payroll costs were:
2024 2023
£ £
Stipend and salaries 84,945 77,652
Social security costs (net of Government small business refund £5,000 (2023 : £5,000) 1,355 872
Pension contributions 6,442 6,372
Other employment benefits (movement in accrual for untaken holidays as at 31st March) 54 42
92,796 84,938

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.

The staff headcount as at 31st March, 2024, and the average weekly number of employees during the year, calculated on the basis of full time equivalents of 35 hours per week, were as follows:

Ministers
Administrator
Children's worker
Cleaner
Taxation
The charity is exempt from corporation tax on its charitable activitie
Debtors and Prepayments
Gift aid
Legacy
Delayed Standing Orders
Prepayments
Prepayment on Fixed Assets
Creditors: amounts falling due within one year
Accruals		 Headcount
No.
2
2
1
1
 FTE
No.
2.0
0.6
0.0
0.3
2024		 Headcount
No.
2
2
0
1
202		 FTE
No.
2.0
0.6
0.0
0.3
2.9
2023
£
7,940
55,000
-
734
6,714
70,388
2023
£
8,089
8,089
3
6 2.9 5
s. 2024
£
9,002
-
140
398
-
9,540
2024
£
8,763
8,763

13 Taxation

14 Debtors and Prepayments

15 Creditors: amounts falling due within one year

34

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

16 Movement in funds

Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds		 At 1 April
2023
£
1,717		 Income
£
4,874		 Expenditure
£
(6,060)		 Transfers
£
-		 Other fund movements
and revaluation
£
-		 At 31 March
2024
£
531
2,590,028
546
2,590,574
2,591,105
2,667,640
540		 200,934
-		 (263,000)
(540)		 (546)
546		 (15,000)
-
2,668,180 200,934 (263,540) - (15,000)
2,669,897 205,808 (269,600) - (15,000)

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 which had been set aside for expenditure relating to tthe ongoing partnership with a baptist church in Tirana, Albania.

Movement in funds - prior year

Restricted funds
Unrestricted funds
General funds
Designated funds
Pension reserve
Unrestricted funds - Totals
Total funds		 At 1 April
2022
£
1,343		 Income
£
3,038		 Expenditure
£
(2,164)		 Transfers
£
(500)		 Other fund movements
and revaluation
£
-		 At 31 March
2023
£
1,717
2,667,640
540
-
2,668,180
2,669,897
2,638,790
8,849
(16,400)		 241,685
-
-		 (208,777)
(11,609)
(331)		 (4,058)
3,300
1,258		 -
-
15,473
2,631,239 241,685 (220,717) 500 15,473
2,632,582 244,723 (222,881) - 15,473

35

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

17 Analysis of net assets between funds as at 31st March, 2024

Analysis of net assets between funds as at 31st March, 2024
Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds
Analysis of net assets between funds as at 31st March, 2023
Restricted funds
Unrestricted funds
General funds
Designated funds
Unrestricted funds - Totals
Total funds		 Tangible
fixed assets
£
-		 Net current
assets
£
531		 Long term
liabilities
£
-		 Total
£
531
2,590,028
546
2,590,574
2,591,105
Total
£
1,717
2,667,640
540
2,668,180
2,669,897
2,473,545
-		 116,483
546		 -
2,473,545 117,029 -
2,473,545 117,560 -
Tangible
fixed assets
£
-		 Net current
assets
£
1,717		 Long term
Liabilities
£
-
2,465,940
-		 201,700
540		 -
-
2,465,940 202,240 -
2,465,940 203,957 -

18 Prior Year Fund Accounting Analysis - Statement of Financial Activities

Income and endowments from:
Donations and legacies
Investments
Other - hire of church building
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
£
238,377
3,068
240		 Restricted
Funds
£
3,038
-
-		 Total Funds
2023
£
241,415
3,068
240
244,723
89,384
60,148
70,871
2,478
222,881
21,842
-
15,473
37,315
2,632,582
2,669,897
241,685 3,038
89,384
58,498
70,871
1,964		 -
1,650
-
514
220,717 2,164
20,968
500
15,473		 874
(500)
-
36,941
2,631,239		 374
1,343
2,668,180 1,717

36

CLEVEDON BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2024

19 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 the Scheme 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 0.5% 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 subsequent actuarial valuation of the DB Plan within the Scheme was due to take place 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. Following the 2019 valuation a Recovery Plan was signed in September 2020 under which deficiency contributions are payable until June 2026. These contributions were broadly based on each employer's membership at 31 December 2014 and increase annually in line with increases to Minimum Pensionable Income as defined in the Rules.

On 30th June 2022 the Baptist Pension Scheme signed an agreement with the insurance company Just Group (“Just”) to secure DB Plan members’ pension benefits. Just are now providing financial backing for all pensions provided through the Scheme’s DB Plan and following this transaction, the Scheme no longer has a shortfall. An updated Recovery plan was then signed in August 2022 under which recovery contributions from each participating employer in the DB Plan reduced to £1 per month from August 2022.

In the prior year, following the agreement of the updated recovery plan, the present valuation of agreed future deficit reduction payments was reduced to £NIL. This resulted in a gain, credited to the Statement of Financial Activities in 2023, of £15,473.

37