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2021-12-31-accounts

Charity registration number 1187741

WEST LEIGH BAPTIST CHURCH

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

WEST LEIGH BAPTIST CHURCH

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees D Back
M M'Clelland
A Holmes
Reverend J Jacobson
N Copus
T Simmonds
S Culliford
M Napper (Appointed 21 October 2021)
T Lawrence (Appointed 21 October 2021)
O Olugbodi (Appointed 21 October 2021)
Reverend W Eugster (Appointed 1 March 2021)
Charity number 1187741
Principal address 1150 London Road
Leigh-on-Sea
SS9 2AJ
Independent examiner John Caladine FCCA CTA FCIE
Caladine Limited
Chantry House
22 Upperton Road
Eastbourne
East Sussex
BN21 1BF
Bankers CAF Bank Ltd
25 Kings Hill
West Malling
Kent
ME19 4JQ

WEST LEIGH BAPTIST CHURCH

CONTENTS

Page
Trustees' report 1 - 3
Statement of Trustees' responsibilities 4
Independent examiner's report 5
Statement of financial activities 6
Statement of financial position 7
Notes to the financial statements 8 - 21

WEST LEIGH BAPTIST CHURCH

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees present their annual report and financial statements for the year ended 31 December 2021.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities Act 2011 and "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) (effective 1 January 2019)".

Objectives and activities

The Church's objects, as set out in the governing document are:

a) The principal purpose of the church is the advancement of the Christian faith according to the principles of the Baptist denomination.

b) The church may also advance education and carry out other charitable purposes in the United Kingdom and other parts of the world.

The Trustees note that the Church is not a building, but a gathering of ordinary people of different ages and backgrounds, whose lives have been changed by Jesus Christ, the Son of God. The New Testament reveals the Church as a community of people, properly taught and cared for, who by loving and serving Jesus Christ, were also committed to love and care for each other and to bring a blessing to the area in which they lived. The WLBC Church; its Trustees, elders and members are committed to the restoration of those New Testament principles. It is not alone in this, it is one of many Churches in the area, country and all over the world that is re-discovering the excitement of knowing Jesus Christ. The vision is to see the people of WLBC District come into this experience of knowing Jesus as their Lord, Saviour and friend.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

To further the above objects and vision, the charity's main activities and achievements during 2021 were as follows:

West Leigh Baptist Church (WLBC) is a thriving community of people who believe in, and follow Jesus Christ believing Him to be the Son of God; a church of ordinary people who in reading and seeking to obey God’s Word, the Bible, are day by day longing to share the transformative love of God with the local community and beyond.

Our vision Statement of “Jesus in Us, our Church, our Community, our World” remained our clear focus during 2021; however, WLBC like many churches was significantly disrupted due to the ongoing Covid-19 pandemic with many activities having to be cancelled or postponed or held using virtual technology, something very different for all of us but with some opportunities for learning new ways of doing things.

The church continued to unite around five ministries during the past year, these being Discipleship, Parish Nurse, Pastoral Care & Prayer, Community/Sharing faith and Children & Youth & Families. During 2020, as previously reported, one of our two Ministers resigned and we are grateful for a previous Minister who has returned on a temporary basis to assist our other Minister who continues studying for a PhD. We have been blessed by the preaching and teaching of God’s word by our Ministers. We plan to commence the search for a new associate minister during 2022 (as a replacement for the former Minister who has been with us on a temporary basis).

Our Global Mission team continues to encourage the church fellowship to prayerfully consider others beyond the local church where we maintain links with specific missionaries including:-

WEST LEIGH BAPTIST CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

During the year we have been able to pray and give financial support to these specific ministries, along with other mission partnerships including support to the Baptist Union, Christians Against Poverty, FoodBank and the Evangelical Alliance.

During the period where pandemic restrictions didn’t permit the church to hold traditional church services allowing the fellowship to gather together, we were able to provide a weekly on-line streaming capability enabling many to watch services from their home. Home groups were also able to exist virtually with Zoom and we are grateful for these capabilities that modern technologies allow. The church has many such home groups allowing members to have regular contact, prayer and support; and in response to growth in numbers primarily through the Alpha Course (which also ran with an electronic community during the year) new home groups have formed.

We have also continued to run activities for children and youth during 2021, albeit restricted because of the pandemic. Our “Stay and Play” activity for parents and carers with young children also recommenced and this is a service that is much appreciated in the local community, especially following on from the series of lockdowns and restrictions which have led to feelings of isolation amongst this group.

Parish Nursing continued ministering among the most vulnerable throughout the pandemic maintaining regular contact with many who were sheltering at home. As a church we were grateful for specific grants provided enabling the Parish Nursing team to work extended hours and in different ways to sustain meeting these needs within the fellowship and in the wider community. Following the lifting of the many pandemic restrictions this ministry continues to adapt to serving many who still find meeting with others a challenge given the rise in mental health issues among all age groups.

The church has a proper system of ensuring that the vulnerable are cared for and protected via the Safe to Grow policy and the use of the Disclosure and Barring Service (DBS). Regular identification of those involved in both working with children and young people and vulnerable people is carried out and training and support is provided. The system is reviewed annually and updated to keep up with best practice and legislation.

The Church operates a Charity Shop (Cornerstone) located around one quarter of a mile from the church premises. A part time manager and assistant are employed with the shop staffed by a team of very committed volunteers. As well as raising funds for the charity, Cornerstone also provides essential support and friendship to many in the community who come to buy goods but also receive love and care from the people who work there. Owing to the pandemic much of the early months of 2021 meant the shop was closed but there was an initiative of selling some items off premises. On re-opening we have seen a greater desire to use card payment due to nervousness in handling cash which we have been able to facilitate. By the end of the year, Cornerstone was back to delivering pre-pandemic levels of turnover and profit.

West Leigh Baptist Church operates a distribution centre for the Southend Area Food Bank open each Saturday morning, with sadly an increasing number of people in the community needing this kind of support. The distribution centre is managed well with a good number of volunteers, including some from the local community.

During 2021 the dilapidated Memorial Hall was safely demolished and the site cleared in preparation for the replacement completion of the church building (this follows on from the limited rebuild which available funds allowed, completed back in 2011). Due to the pandemic we are holding a review of the planning permission we have to determine how this building can best serve the needs of the church moving forward.

During the ongoing pandemic many of the community groups who use the building were unable to meet and we are grateful for the site team who ensured PPE and appropriate Covid-19 protection for all who were able to enter the premises.

Looking forward, we will be re-launching Task Groups which were suspended during the pandemic as these both encourage many to work together in supporting the vision, ministries and Ministers as well as staff in managing and operating a variety of activities in the church. As stated above, we will also be progressing with the search for a second minister along with continuing the planning for the completion of the church building.

Financial review

During the year income decreased by £4,960, to £358,650 with expenditure increasing by £12,509, to £330,808. There was a surplus for the year on General fund of £1,737 after transfers of £7,908. At 31 December 2021 the Church held unrestricted funds of £388,463 compared to £386,726 at 31 December 2020.

WEST LEIGH BAPTIST CHURCH

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

The Trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a Charitable Incorporated Organisation (CIO).

The Trustees who served during the year and up to the date of signature of the financial statements were:

D Back M M'Clelland A Holmes Reverend J Jacobson N Copus T Simmonds S Culliford M Napper (Appointed 21 October 2021) T Lawrence (Appointed 21 October 2021) O Olugbodi (Appointed 21 October 2021) Reverend W Eugster (Appointed 1 March 2021)

Responsibility for setting policy and for determining the parameters within which the charity should operate for making operating decisions rests with the church members' meeting with the appointment of Trustees who meet at least once a month to monitor the activities of the charity. Responsibility for the day to day operation of the charity is headed up by the Trustees led by the Ministers. New Trustees are appointed through the Church Members' Meeting as stipulated by the governing document.

The Trustees' report was approved by the Board of Trustees.

Andy Holmes

Trustee Dated: 14 September 2022

WEST LEIGH BAPTIST CHURCH

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

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

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

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. 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.

WEST LEIGH BAPTIST CHURCH

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF WEST LEIGH BAPTIST CHURCH

I report to the Trustees on my examination of the financial statements of West Leigh Baptist Church (the charity) for the year ended 31 December 2021.

Responsibilities and basis of report

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

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Chartered Certified Accountants, which is one of the listed bodies.

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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

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 financial statements to be reached.

John Caladine

John Caladine FCCA CTA FCIE

Caladine Limited Chantry House 22 Upperton Road Eastbourne East Sussex BN21 1BF

Dated: 16 September 2022

WEST LEIGH BAPTIST CHURCH

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted
Restricted
funds
funds
2021
2021
Notes
£
£
Income from:
Donations and legacies
3
189,265
72,005
Charitable activities
4
18,066
-
Other trading activities
5
264
60,396
Investments
6
20
-
Other income
7
16,037
2,597
Total income
223,652
134,998
Expenditure on:
Raising funds
8
333
39,793
Charitable activities
9
229,490
61,192
Total expenditure
229,823
100,985
Net (outgoing)/incoming
resources before transfers
(6,171)
34,013
Gross transfers between
funds
21
7,908
(7,908)
Net income for the year/
Net movement in funds
1,737
26,105
Fund balances at 1 January
2021
386,726
1,558,350
Fund balances at 31
December 2021
388,463
1,584,455		 Total Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
261,270
193,454
76,547
18,066
20,604
3,530
60,660
567
49,824
20
96
-
18,634
15,680
3,308
358,650
230,401
133,209
40,126
70
39,393
290,682
247,307
31,529
330,808
247,377
70,922
27,842
(16,976)
62,287
-
1,474
(1,474)
27,842
(15,502)
60,813
1,945,076
402,228
1,497,537
1,972,918
386,726
1,558,350		 Total
2020
£
270,001
24,134
50,391
96
18,988
363,610
39,463
278,836
318,299
45,311
-
45,311
1,899,765
1,945,076

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

WEST LEIGH BAPTIST CHURCH

STATEMENT OF FINANCIAL POSITION

AS AT 31 DECEMBER 2021

Fixed assets
Property, plant and equipment
14
Current assets
Trade and other receivables
15
Cash at bank and in hand
Current liabilities
17
Net current assets
Total assets less current liabilities
Non-current liabilities
18
Net assets
Income funds
Restricted funds
21
Unrestricted funds
Designated funds:
Designated Funds
22
General unrestricted funds		 14,346
253,021
267,367
(6,416)
30,900
30,900
357,563		 2021
£
1,786,967
260,951
2,047,918
(75,000)
1,972,918
1,584,455
388,463
1,972,918		 2020
£
£
1,814,675
25,557
187,171
212,728
(7,327)
205,401
2,020,076
(75,000)
1,945,076
1,558,350
30,900
30,900
355,826
386,726
1,945,076

The financial statements were approved by the Trustees on 14 September 2022

Andy Holmes

Trustee

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

Charity information

West Leigh Baptist Church is a Charitable Incorporated Organisation governed by its constitution dated 4 February 2020.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and articles of association, the Charities Act 2011 and "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) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements 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 the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

The value of donated goods for resale are recognised as income when sold.

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (Continued)

1.5 Expenditure

Liabilities are recognised when a constructive obligation exists, the payment is probable and the obligation can be measured or estimated reliably.

Resources expended are allocated to the particular cost centre to which they relate and include irrecoverable VAT.

1.6 Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Church Building 1-2% Straight line Manse 1% Straight line Fixtures, fittings and equipment 20% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of non-current assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies (Continued)

Basic financial liabilities

Basic financial liabilities, including trade and other payables and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

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

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

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Donations and gifts
185,765
61,694
Other grants receivable
3,500
10,311
189,265
72,005		 Total
Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
247,459
188,454
70,919
13,811
5,000
5,628
261,270
193,454
76,547		 Total
2020
£
259,373
10,628
270,001

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3 Donations and legacies (Continued)

Donations and gifts
Donations of cash and
similar
Income tax recoverable		 151,266
34,499
185,765		 52,171
9,523
61,694		 203,437
44,022
247,459		 154,912
33,542
188,454		 57,597
13,322
70,919		 212,509
46,864
259,373

4 Charitable activities

Parish Nurse
Church retreats and events
Room and hall hire
Other income various
Analysis by fund
Unrestricted funds
Restricted funds		 2021
£
7,315
-
10,751
-
18,066
18,066
-
18,066		 2020
£
3,068
3,530
16,506
1,030
24,134
20,604
3,530
24,134

5 Other trading activities

Unrestricted
Restricted
funds
funds
2021
2021
£
£
Sale of donated goods
-
58,296
Advertising
-
2,100
Other trading income
264
-
Other trading activities
264
60,396		 Total
Unrestricted
Restricted
funds
funds
2021
2020
2020
£
£
£
58,296
-
47,724
2,100
-
2,100
264
567
-
60,660
567
49,824		 Total
2020
£
47,724
2,100
567
50,391

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

6 Investments

Interest receivable
Other income
Unrestricted
Restricted
funds
funds
2021
2021
£
£
Net gain on disposal of
tangible fixed assets
260
-
Government furlough
grants
15,777
2,597
16,037
2,597
Raising funds
Unrestricted
Restricted
funds
funds
2021
2021
£
£
Fundraising and publicity
Other fundraising costs
333
-
Staff costs
-
17,230
Fundraising and publicity
333
17,230
Trading costs
Operating charity shop
-
22,563
333
39,793		 Unrestricted
Unrestricted
funds
funds
2021
2020
£
£
20
96
Total
Unrestricted
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
260
-
-
-
18,374
15,680
3,308
18,988
18,634
15,680
3,308
18,988
Total
Unrestricted
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
333
70
-
70
17,230
-
15,867
15,867
17,563
70
15,867
15,937
22,563
-
23,526
23,526
40,126
70
39,393
39,463		 Unrestricted
Unrestricted
funds
funds
2021
2020
£
£
20
96
Total
Unrestricted
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
260
-
-
-
18,374
15,680
3,308
18,988
18,634
15,680
3,308
18,988
Total
Unrestricted
Restricted
Total
funds
funds
2021
2020
2020
2020
£
£
£
£
333
70
-
70
17,230
-
15,867
15,867
17,563
70
15,867
15,937
22,563
-
23,526
23,526
40,126
70
39,393
39,463
Total
2020
£
-
18,988
18,988
Total
2020
£
70
15,867
15,937
23,526
39,463

7 Other income

8 Raising funds

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

9 Charitable activities

Staff costs
Manse costs
Telephone and Utilities
Church Activities
Catering
Conferences, Training and Pastoral
Children's Work
Evangelism and Publicity
Subscriptions and Professional fees
Repairs, Maintenance and Renewals
Computer and IT
Other funds and giving
Miscellaneous expenses
Grant funding of activities (see note 10)
Share of support costs (see note 11)
Share of governance costs (see note 11)
Analysis by fund
Unrestricted funds
Restricted funds		 2021
£
113,451
25,718
8,438
17,756
681
360
2,951
969
-
26,368
1,364
1,407
96
199,559
29,356
54,916
6,851
290,682
229,490
61,192
290,682		 2020
£
116,417
22,664
9,473
19,987
409
183
2,896
1,267
400
8,207
1,099
302
169
183,473
31,649
55,742
7,972
278,836
247,307
31,529
278,836

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

10 Grants payable

Grants to institutions:
Baptists Together
BMS
CAP Money Advice
Christian Vision for Men
Home Mission
Indian Orphanages
New Life Wood
Viva & KM
Release International
Other
Grants to individuals		 2021
£
898
7,200
1,700
-
3,900
4,805
-
2,425
2,722
2,700
26,350
3,006
29,356		 2020
£
931
7,725
1,740
250
3,469
7,094
3,362
3,464
-
-
28,035
3,614
31,649

11 Support costs

Support
costs
Governance
costs
£
£
Staff costs
22,515
-
Depreciation
27,708
-
Printing, postage and
stationery
1,826
-
Insurance
2,867
-
Legal and professional
-
2,831
Accountancy and
independent examination
-
4,020
54,916
6,851
Analysed between
Charitable activities
54,916
6,851		 Total
2021
Support costs Governance
costs
£
£
£
22,515
21,807
-
27,708
28,044
-
1,826
2,717
-
2,867
3,174
-
2,831
-
2,354
4,020
-
5,618
61,767
55,742
7,972
61,767
55,742
7,972		 Total
2020
£
21,807
28,044
2,717
3,174
2,354
5,618
63,714
63,714

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

12 Trustees

Reverend J Jacobson received Gross pay (including housing and expense allowance) of £42,975 and pension contributions of £3,493 for his role as Minister.

Reverend W Eugster received Gross pay of £13,761 and pension contributions of £383 for his role as Minister.

None of the other Trustees received any remuneration or benefits from the charity during the year.

13 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2021
Number
14
2021
£
139,452
3,849
5,745
149,046		 2020
Number
12
2020
£
143,633
2,942
5,722
152,297

There were no employees whose annual remuneration was more than £60,000.

14 Property, plant and equipment

Cost
At 1 January 2021
At 31 December 2021
Depreciation and impairment
At 1 January 2021
Depreciation charged in the year
At 31 December 2021
Carrying amount
At 31 December 2021
At 31 December 2020		 Church
Building
£
1,668,971
1,668,971
184,624
18,062
202,686
1,466,285
1,484,347		 Manse
Fixtures,
fittings and
equipment
£
£
350,000
32,407
350,000
32,407
31,500
20,579
3,500
6,146
35,000
26,725
315,000
5,682
318,500
11,828		 Total
£
2,051,378
2,051,378
236,703
27,708
264,411
1,786,967
1,814,675

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

15
Trade and other receivables
Amounts falling due within one year:
Trade receivables
Other receivables
Prepayments and accrued income
16
Borrowings
Other loans
Payable after one year		 2021
£
929
11,633
1,784
14,346
2021
£
75,000
75,000		 2020
£
2,510
21,124
1,923
25,557
2020
£
75,000
75,000

The borrowings above represent monies loaned by a Church member in 2019 due to be repaid in ten years with no required payment prior to tenure expiring. The loan is interest free.

17 Current liabilities

Notes
Deferred income
19
Trade payables
Other payables
Accruals and deferred income
18
Non-current liabilities
Borrowings
19
Deferred income
Other deferred income		 2021
£
1,458
840
578
3,540
6,416
2021
£
75,000
2021
£
1,458		 2020
£
702
-
3,025
3,600
7,327
2020
£
75,000
2020
£
702

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

19 Deferred income (Continued)

Deferred income is included in the financial statements as follows:

Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 January 2021
Released from previous periods
Resources deferred in the year
Deferred income at 31 December 2021		 2021
2020
£
£
1,458
702
702
3,050
(702)
(3,050)
1,458
702
1,458
702

20 Retirement benefit schemes

Defined contribution schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge to profit or loss in respect of defined contribution schemes was £5,745 (2020 - £5,722). (2019 - £4,787).

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:


Social Enterprise Fund
Oct '17 Appeal
Boys Brigade
Girls Brigade
WLBC Football Team
Church W/E
Building Fund
BF (Cornerstore) Shop
Other Restricted Funds
Meg Cannon Film Project
Suryapet Orphanage
Parish nurse		 Balance at
1 January
2020
£
1,225
1,955
86
1,158
410
2,562
1,474,192
8,508
7,441
-
-
-
1,497,537		 Movement in funds
Incoming
resources
Resources
expended
Transfers

£
£
£
200
-
318
-
(437)
-
333
(10)
-
370
(839)
-
-
(190)
-
3,530
(25)
-
60,815
(18,314)
13,267
53,132
(40,137)
(14,741)
3,430
(3,962)
(318)
1,490
(1,440)
-
4,281
(3,756)
-
5,628
(1,812)
-
133,209
(70,922)
(1,474)		 Balance at
1 January
2021
£
1,743
1,518
409
689
220
6,067
1,529,960
6,762
6,591
50
525
3,816
1,558,350		 Movement in funds
Incoming
resources
Resources
expended
Transfers
£
£
£
250
(1,200)
-
217
-
-
261
(652)
-
255
(570)
-
-
(220)
-
-
-
-
53,426
(39,778)
21,251
62,993
(40,513)
(23,435)
3,954
(4,024)
(5,724)
900
(920)
-
2,431
(2,384)
-
10,311
(10,724)
-
134,998
(100,985)
(7,908)		 Balance at
31
December
2021
£
793
1,735
18
374
-
6,067
1,564,859
5,807
797
30
572
3,403
1,584,455

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

21 Restricted funds (Continued)

Social Enterprise Fund is a restricted fund to allow for future expenditure on social needs.

Oct'17 Appeal is a restricted fund used in augmenting the existing building.

Boys Brigade - WLBC has a BB company and where the church Finance team manages their books which we hold as a restricted fund

Girls Brigade - Ditto above and where whilst they did have their own bank account this is now managed by the church Finance team

WLBC Football Team - Church has a youth and senior team and where the church Finance Team manages their books that are held as a restricted fund

Church W/E is a restricted fund to allow for future expenditure on a church weekend away.

Building Fund is a restricted fund to raise funds for the church buildings.

BF (Cornerstone) Shop is a restricted fund to manage the charity shop - The shop was opened mainly to raise funds for the Building Fund plus support other charities through tithing the operating profit. So in the year £21,251 was transferred to the Building Fund and £2,184 transferred to the General fund.

Other Restricted Funds is the aggregation of several individually immaterial restricted funds to allow for future expenditure on projects and causes as laid out by the donor placing the restriction at the time of the gift. The transfer from restricted funds to general funds represents Other Restricted Funds now expensed.

Meg Cannon Film Project - This is a restricted fund where gifts can be passed through church giving channels, and where this is managed by the Finance Team.

Suryapet Orphanage - This is an Indian orphanage where WLBC along with 2 other local churches provide financial support from our main income tithe but where this fund enables individuals to provide specific donations which the Finance Team will settle monthly.

Parish Nurse - This is one of the 5 ministries at WLBC and only recently due to receiving specific grants from external organisations and to ensure WLBC abides by the T&C’s associated with the gift(s) we record this income & expenditure within a Restricted fund.

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

22 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:


General
Reserve
J Stannard
Challenge
Little Steps
Manse Rent
Fund		 Balance at
1 January
2020
£
30,000
340
4,380
900
35,620		 Movement in funds
Incoming
resources
Resources
expended
Transfers
£
£
£
-
-
-
55
(395)
-
-
-
(4,380)
-
-
-
55
(395)
(4,380)		 Movement
in funds
Balance at
1 January
2021
Incoming
resources
£
£
30,000
-
-
-
-
-
900
-
30,900
-		 Balance at
31
December
2021
£
30,000
-
-
900
30,900

23 Analysis of net assets between funds

Unrestricted
funds
Restricted
funds
2021
2021
£
£
Fund balances are represented by:
Property, plant and
equipment
320,682
1,466,285
Current assets/(liabilities)
67,781
193,170
Long term liabilities
-
(75,000)
388,463
1,584,455		 Total
Unrestricted
funds
2021
2020
£
£
1,786,967
329,562
260,951
57,164
(75,000)
-
1,972,918
386,726		 Restricted
funds
2020
£
1,485,113
148,237
(75,000)
1,558,350		 Total
2020
£
1,814,675
205,401
(75,000)
1,945,076

24 Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year

2021 2020
£ £
- 5,474

WEST LEIGH BAPTIST CHURCH

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2021

25 Related party transactions

Remuneration of key management personnel

The remuneration of key management personnel is as follows.

2021
£
Aggregate compensation 66,206

C Back, wife of D Back, received Gross remuneration of £1,572 for her role as Children, Youth and Families Co-ordinator.

L Lawrence, wife of T Lawrence, received Gross remuneration of £14,138 and pension contributions of £418 for her role as Parish Nurse.

L M'Clelland, wife of M M'Clelland, received Gross remuneration of £6,327 and pension contributions of £16 for her role as Bookkeeper.