Trustees Annual Report and Financial Statements for
Chichester Baptist Church for the period ending 31 December 2021
Chichester Baptist Church
| Contents | |
|---|---|
| Annual report | 1 - 4 |
| Independent Examiner’s report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the financial statements | 8 - 12 |
Chichester Baptist Church
Charity information Reference and administrative details
Charity name Chichester Baptist Church Registered charity number 1187869 Church address 124 Sherborne Road Chichester West Sussex PO19 3AW Trustees
Ellen Wild (Chair) Minister Roger Hubert Church Ministry Leader Andy Morgan Youth Ministry Leader Calvin Hollingworth Worship Ministry Leader Heather Cheesman Treasurer (resigned May 2021) Tom Snow Treasurer (appointed May 2021) Chris Hawker Secretary (resigned December 2021) Guy Applebee Secretary (from December 2021) Phil Adams Deacon Jo Hawker Deacon Debbie Uren Deacon Louise Gilbertson Deacon (resigned May 2021) Victoria Jones Deacon (resigned December 21) Custodian Trustee The Baptist Union Corporation
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Chichester Baptist Church
Structure, Governance and Management
Chichester Baptist Church is a CIO registered with the Charity Commission. It is managed by its Trustees acting on behalf of the Church in accordance with decisions reached by the Church Meeting. Trustees are appointed from within the membership and elected by the Church Meeting. The Ministers of the Church are also Trustees by nature of their office.
The Church Meeting provides an opportunity for all the members to meet for a time of worship, discussion about the direction of the church, its vision & mission, and key decisions about such matters. All members of the Church are encouraged to attend these meetings.
All the Trustees have been briefed on the legal set up of this charity & its constitution and are aware of their obligations and responsibilities through Charity Commission publications. All Trustees have completed and signed Fit and Proper Persons Declarations.
Objectives and Activities
The principal purpose of Chichester Baptist 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.
When planning our programmes and activities for the year, and in the context of the overarching aim of the Church which is the advancement of the Christian faith and stated in our mission statement “for people to commit to and become more like Jesus”, the Trustees have considered the Commission’s Guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
For details of the main activities undertaken please see achievements and performance.
Achievements and Performance
In the year 2021, the on-going stated aim of the Church to advance the Christian faith in accordance with the Baptist denomination has been followed in a variety of ways some of which have been very different when compared with previous years, almost entirely due to the pandemic and the very different and sometimes challenging circumstances that we have faced.
Our regular Sunday Services are one area where the Christian faith is advanced through worship, teaching, prayer in a variety of different styles. For the first part of 2021, all our church services remained online due to Covid restrictions but after Easter we were able to resume in person services and we continued to live stream the morning services for those who are unable to attend. That format continued for the remainder of the year. With our online/streaming service provision our services have reached others who would not necessarily have either wanted to or been able to attend actual services in the building. In this way we have continued to seek and pray for our online services to reach others and to advance God’s kingdom.
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Some of our “Alternative Gatherings” were able to resume meeting in 2021 whilst others have remained on hold whilst the leadership reviews the situation. Our Alternative Gatherings are another opportunity to meet with the local community and offer support.
Walk & Talk organise short walks in the locality with the chance to meet new people, enjoy being outside and to hear a short Christian message if they wish to.
Our Care Home ministry, Cedar Ministry has not been able to resume as visits to care homes have been off limits. Some of the Cedar Ministry teams have sought to maintain contacts with the individual homes during the year.
Our Heart for Parklands initiative to reach out to local Parklands’ residents who struggle to get out has continued, albeit differently, with contact being maintained, where requested, over the phone or with doorstep visits.
Our provision of meals for the homeless also changed and we have joined forces with other churches in the Heart Initiative. This city-wide church initiative seeks to provide a daily hot meal for homeless people on the streets during the wintertime. A number of our members are actively involved in the work of Heart.
In 2021 the Church was able to set up a wellbeing space called ‘Renew Together’ in partnership with Renew Wellbeing. It is a space where people can enjoy a hobby or activity in a peaceful and safe community setting. As well as joining in with activities or bringing their own hobbies along to share with others, we also follow a simple rhythm of prayer.
Many of our other regular Church activities and groups that would have physically met on site during the year have either had to move to meeting online or outside.
During 2021 our Acorns Parent/Carer Toddler group was able to resume meeting in person. This has been hugely appreciated by those able to attend as a safe space to meet people and allow the young children to interact socially.
Our Lunch Club resumed meeting in the early autumn of 2021. Between 20 – 25 older people who were particularly vulnerable and socially isolated were delighted to be able to resume attending and enjoying freshly prepared meals in the company of others.
Our women’s prayer and Bible study group, Wellspring, has continued to meet online as have many of our homegroups.
Although our Friday night youth groups were not able to meet our Discipleship Groups regularly met online and then in person, with over 50 young people. These have provided huge encouragement and spiritual challenge for the young people who attend these groups.
In addition to more formal groups still meeting and supporting each other, Staff, Trustees, the Pastoral Care Team, and other leaders have sought to maintain personal contact with individual members of the congregation by making regular pastoral calls.
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The Church continues to have a focus on mission both here in the UK and wider afield. The Church continues to support several people in the congregation who work both here and abroad in Christian mission as well as contributing financially to other mission organisations.
A key initiative for the Church remains our Christians Against Poverty (CAP) centre. CAP is a national initiative which provides free debt counselling. The office opened in 2009 and by the end of 2021 478 families in the local area had been referred. Of these, over 160 had become debt free because of this initiative in our church. The work of CAP remains a key compassion ministry and it is anticipated that this work will increase significantly in the coming year.
During 2021, the Church remained heavily involved in supporting prayerfully, financially and by providing volunteers for the Chichester Food Bank, Options Pregnancy Advice Service, HEART for the Homeless in Chichester and the Life Centre. Whilst other Churches in Chichester have taken the lead on these initiatives, we have been fully involved in supporting these key initiatives that seek, in their differing ways, to demonstrate the love of Jesus in practical help. The work of the Chichester Food Bank has increased significantly due to the increased demand because of the pandemic. The Church was also able to financially support the 2021 Christmas appeal from the Chichester Harbour Rotary to provide clothes, toys, personal hygiene essentials for families being sheltered in temporary accommodation or made homeless because of domestic violence. Additionally, we were able to support the work of CAP by distributing Christmas and Easter parcels to all our CAP families.
Our church buildings would normally be used by a range of other community, voluntary and public sector groups who are active and working in the local community. Due to Covid, many of these had to remain closed for the first part of the year but, as restrictions started to ease, there was a gradual re-opening of our buildings that enabled some of the voluntary groups to resume meeting, albeit in rather limited ways and of course in full compliance with the Covid regulations that were in force at the time.
All the activities described above are supported by volunteers, who give their time to the church. We have not included a value for the time of the volunteers in the financial statements, but the Trustees hugely appreciate all the time and support they give, the work of the church would not be possible without them.
Financial Review
The church’s income comes from many individual donors with most donations being made monthly. This income is considered reliable and any decline is likely to take place over a period of time. With this in mind our reserves policy is to hold at least 2 months core expenditure (currently equivalent to £57,000). The current free reserves stand at £194,223 (2020: £175,208).
The Trustees approved the above on 5[th] May 2022
Signed on behalf of the Charity’s Trustee
Rev Ellen Wild – Team Leader
Tom Snow - Treasurer
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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
ON THE UNAUDITED ACCOUNTS OF
CHICHESTER BAPTIST CHURCH
For the purposes of those charity funds on pages 6 to 12 for the period ended 31 December 2021 which require an independent examiner's report, we confirm the following:-
Respective Responsibilitiesof Trustees and Examiner
The charity’s trustees are responsible for the preparation of the financial statements. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
• examine the financial statements (under section 145 of the 2011 Act);
• to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act);
- state whether particular matters have come to my attention.
Basis of Independent Examiner's Report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes considerations of any unusual items or disclosures in the financial statements, and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the financial statements present a "true and fair view" and the report is limited to those matters set out in the statements below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention
1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements:
• to keep accounting records in accordance with s130 of the 2011 Act; and
• to prepare financial statements which agree with the accounting records and to comply with the accounting requirements of the 2011 Act; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
A Morrison
A Morrison FCA 1 Home Way Petersfield Hants GU31 4EE
Date: 3rd May 2022
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Statement of Financial Activities For the period ended 31 December 2021
Chichester Baptist Church
| notes Incoming resources from generated funds Voluntary income 2 Investment income 3 Income from charitable activities 4 Other 5 Total income Costs of generating funds Charitable activities 6 Governance costs 7 Total expenditure Income / (expenditure) before transfers Transfers between funds 14 Gains / (losses) on investment assets Net movement in funds Total funds brought forward Funds Transferred from charity Total funds carried forward Net incoming/(outgoing) resources before other gains/(losses) |
Unrestricted Designated Restricted funds funds funds 335,780 - 27,986 299 - - 7,342 - 9,741 - - - 343,421 - 37,727 318,887 701 38,835 486 - - 319,373 701 38,835 24,048 (701) (1,108) (10,033) 5,000 5,033 14,015 4,299 3,925 - - - 14,015 4,299 3,925 2,322,067 15,805 18,699 - - - 2,336,082 20,104 22,624 |
2021 Total £ 363,766 299 17,083 - 381,148 358,423 486 358,909 22,239 - 22,239 - 22,239 2,356,571 - 2,378,810 |
Period to December 2020 Total £ 64,287 1 - - |
|---|---|---|---|
| 64,288 | |||
| 53,106 941 |
|||
| 54,047 | |||
| 10,241 | |||
| - | |||
| 10,241 - 10,241 |
|||
| - 2,346,330 |
|||
| 2,356,571 |
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Balance Sheet As at 31December 2021
Chichester Baptist Church
| notes Tangible fixed assets 10 Current Assets Debtors 11 Bank and cash Total current assets Current Liabilities Creditors due within one year 12 Net current assets Creditors Amounts falling due after more than one year Total Net Assets Funds 14 Unrestricted Designated Restricted |
£ £ 2,161,963 2,161,963 49,924 191,272 241,196 24,349 216,847 - 2,378,810 2,336,082 20,104 22,624 2,378,810 2021 |
2,162,664 2,162,664 72,835 137,568 210,403 16,496 193,907 - 2,356,571 2,322,067 15,805 18,699 2,356,571 2020 November to December |
2,162,664 2,162,664 72,835 137,568 210,403 16,496 193,907 - 2,356,571 2,322,067 15,805 18,699 2,356,571 2020 November to December |
|---|---|---|---|
| 2,162,664 193,907 - |
|||
| 241,196 24,349 |
210,403 16,496 |
||
| 2,356,571 | |||
| 2,322,067 15,805 18,699 |
|||
| 2,356,571 |
These accounts were approved by the Trustees on 5th May 2022 and signed on their behalf by
Trustee Secretary/Trustee
The attached notes (1 - 14) form part of this statement.
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Notes to the financial statements
Chichester Baptist Church
1 Accounting polices
Basis of preparation
The accounts are prepared on the basis of historic cost (except the church building which is valued at the insured value) in accordance with:
-
Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005);
-
Accounting Standards, FRS102;
-
and the Charities Act 2011.
Donations
Donations are only included in the SoFA when the charity has unconditional entitlement to the resources.
Tax reclaims on donations and gifts
Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate.
Legacies
Legacies are accounted for when their receipt is certain and can be properly quantified.
Investment income
Investment income is included in the accounts when receivable.
Grants payable
The Church makes grants to other organisations whose charitable objects complement its work. They are accounted for in the year in which they are paid.
Governance costs
This represents direct expenditure on the governance of the church. Most of the management is carried out without charge by volunteers. This intangible cost is not included in the Statements of Financial Activities but is described in the Trustees' annual report.
Fixed assets
The Church premises are included in the balance sheet at insurance value as per Baptist Union Insurance Company renewal at 29th September 2009. This value is reviewed annually at the year end but is not amended unless there is significant change.
A professional valuation would incur significant cost which would be onerous compared with the additional benefit gained by the use of the accounts.
The Manse premises are stated at cost.
Furniture and Fittings and Computers and Equipment in the church premises are included at cost (less an annual depreciation charge) providing they cost over £1,000.
Depreciation
Depreciation has not been charged on the Church or Manse premises because, in the opinion of the Trustees, the depreciation charge would be insignificant and not material given the high residual value of the asset.
Depreciation on other fixed assets is calculated to write off the cost on a straight-line basis over their expected useful life, at the following rates:
| Furniture and fittings | 10% |
|---|---|
| Computer and equipment | 20% |
Investment
Investments are shown at market value.
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Notes to the financial statements
Chichester Baptist Church
| 2 Voluntary income Unrestricted Designated Restricted 2021 £ £ £ £ Offerings 273,133 - 27,460 300,593 Tax refunds 52,134 - 186 52,320 Grants received 513 - 340 853 Legacies 10,000 - - 10,000 Total 335,780 - 27,986 363,766 3 Investment income Unrestricted Designated Restricted 2021 £ £ £ £ Interest 299 - - 299 Total 299 - - 299 4 Incoming resources from charitable activities Unrestricted Designated Restricted 2021 £ £ £ £ Income from rooms 2,122 - - 2,122 Church events 5,220 - 9,741 14,961 Total 7,342 - 9,741 17,083 5 Other incoming resources Unrestricted Designated Restricted 2021 £ £ £ £ Other - - - - Total - - - - 6 Charitable activities Unrestricted Designated Restricted 2021 £ £ £ £ Ministry 241,666 - 11,635 253,301 Mission 41,329 - 25,230 66,559 Establishment 35,892 701 1,970 38,563 Total 318,887 701 38,835 358,423 7 Governance costs Unrestricted Designated Restricted 2021 £ £ £ £ Independent Examination costs 360 - - 360 Bank charges 126 - 126 Professional fees - Total 486 - - 486 |
2020 £ 53,013 10,761 513 - |
|---|---|
| 64,287 | |
| 2020 £ 1 |
|
| 1 | |
| 2020 £ - - |
|
| - | |
| 2020 £ - |
|
| - | |
| 2020 £ 40,169 9,195 3,742 |
|
| 53,106 | |
| 2020 £ - 161 780 |
|
| 941 |
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Notes to the financial statements
Chichester Baptist Church
8 Grants payable
| Grants payable | ||
|---|---|---|
| BUGB Home Mission BMS World Mission Other Mission Organisations/ Care Total |
Unrestricted Restricted 2021 £ £ £ 3,396 1,104 4,500 8,106 744 8,850 18,315 23,382 41,697 29,817 25,230 55,047 |
2020 £ 750 1,440 3,314 |
| 5,504 |
9 Staff costs and Trustees expenses
| Staff costs and Trustees expenses | ||
|---|---|---|
| Salaries Social security costs Pension costs Total The average number of employees during the year was |
2021 £ 184,772 11,173 20,620 216,565 9 |
2020 £ 29,948 2,320 3,071 |
| 35,339 | ||
| 9 |
No employee received emoluments in excess of £60,000 during the year.
Two trustees, who are also employees, lived in housing wholly or partly owned by the church.
No sums were reimbursed to the Trustees for their work as Trustees.
The Church pays pension contributions for its Ministers to the Baptist Pension Scheme, which is an occupational defined contribution scheme. The scheme is a multi employer scheme and it is not possible to identify the assets and liabilities of the scheme which are attributable to the Church. In accordance with FRS17 therefore, the scheme is accounted for as a defined contribution scheme.
The church has also paid into stakeholder pension plans for three other employees.
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Notes to the financial statements
Chichester Baptist Church
10 Tangible fixed assets
| Cost Transferred into CIO Additions Carried forward Depreciation Brought forward Charge in the year Elimination in the year Carried forward Net Book Value At 31 December 2021 At 31 December 2020 |
Church Premises Manses Furniture and fittings Computers and equipment 1,912,106 247,753 100,329 7,247 - - - - 1,912,106 247,753 100,329 7,247 - - 97,524 7,247 - - 701 - - - - - - - 98,225 7,247 1,912,106 247,753 2,104 - 1,912,106 247,753 2,805 - |
Total 2,267,435 - |
|---|---|---|
| 2,267,435 104,771 701 - |
||
| 105,472 2,161,963 |
||
| 2,162,664 |
All the fixed assets are used for direct charitable purposes.
| 11 Debtors Accrued income Prepayments and other debtors Total 12 Creditors due within one year Other creditors Accruals Deferred income Total 13 Analysis of net assets Restricted funds Designated funds Unrestricted funds |
Fixed Assets £ - - 2,161,963 |
2021 £ 47,865 2,059 49,924 2021 £ 4,450 19,899 - 24,349 Current Assets £ 22,624 20,104 174,119 216,847 |
2020 £ 70,845 1,990 |
|---|---|---|---|
| 72,835 | |||
| 2020 £ 3,958 12,423 115 |
|||
| 16,496 | |||
| Total £ 22,624 20,104 2,336,082 |
|||
| 2,161,963 | 2,378,810 |
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Notes to the financial statements
Chichester Baptist Church
| 14 Funds Unrestricted General fund Designated Sinking fund Restricted BMS Donations CAP Care Christmas offering Disasters Garden Fund Home Mission Tree appeal Tools with a Mission Youth and Children's Short term funds |
Fund balances transferred from old charity Incoming resources Outgoing resources Transfers Fund balances carried forward 2,322,067 343,421 (319,373) (10,033) 2,336,082 15,805 - (701) 5,000 20,104 - 930 (744) - 186 - 340 (373) 33 - 3,810 310 (1,307) - 2,813 - 750 (17) 733 3,723 10,882 (11,130) - 3,475 - 1,669 (1,970) (301) - 1,380 (1,104) - 276 9,292 4,933 (9,087) - 5,138 37 - - - 37 1,391 9,741 (11,971) 5,000 4,161 446 6,792 (1,132) - 6,106 |
|---|---|
| 2,356,571 381,148 (358,909) - 2,378,810 |
Unrestricted Funds:
The Unrestricted Funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Designated and Restricted funds
BMS Donations is a holding fund for gifts made to BMS World Mission - these are forwarded regularly.
CAP fund holds donations made for our Christians Against Poverty (Debt Counselling) work in the community.
Care is a fund for donations made to meeting urgent social needs of those in the local area.
Christmas Offering is the offering for Christmas day to be given to a specific charity.
Disasters fund holds donations made for immediate response to emergency appeals following international disasters.
Garden Fund was set up for donations to improve the garden.
Home Mission is a holding fund for gifts made to Home Mission - these are forwarded regularly.
Tree Appeal holds donations made each Christmas to the particular cause supported by the church. The opening balance represents gifts made during the preceding December. These gifts are passed on early in the year.
Tools with a Mission is a holding fund for funds towards the work of restoring second hand tools to good working order prior to being sent abroad.
Youth and Children's is used for all activities (midweek, Sunday and during holidays) organised for our own young people and those in the surrounding community.
Short Term funds is used to hold funds which have been donated for specific funds which will be paid straight over to the relevant charity.
Sinking fund is a fund set up to put funds aside to replace the boiler, photocopier and flat roof. The funds have been designated by the Trustees.
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