Trustees Annual Report and Financial Statements for
Chichester Baptist Church for the period ending 31 December 2022
Chichester Baptist Church
| Contents | |
|---|---|
| Annual report | 1 - 5 |
| Independent Examiner’s report | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the financial statements | 9 - 14 |
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 & Team Leader Roger Hubert Church Ministry Leader Andy Morgan Minister & Youth Ministry Leader Calvin Hollingworth Worship Ministry Leader Tom Snow Treasurer Guy Applebee Secretary Phil Adams Deacon Jo Hawker Deacon Debbie Uren Deacon Ian Crossley Deacon (appointed May 2022) Mark Blaney Deacon (appointed May 2022) 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 “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 2022, 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 the changes in the ways we met as a result of the pandemic and subsequent challenges continued throughout 2022 whereas in other ways, our regular patterns of meeting together in person were restored and we have been delighted to welcome a number of new people who have been attending our worship services throughout the year.
Our regular Sunday Services are one area where the Christian faith is advanced through worship, teaching and prayer in a variety of different styles. Throughout 2022 we held in person services but also continued to live stream the morning services for those who are unable to attend. 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. We have continued to seek and pray for our online services to reach others and to advance God’s kingdom in this way.
During 2022 more of our “Alternative Gatherings” were able to resume meeting. Our Alternative Gatherings are another opportunity to meet with the local community and offer support.
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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 was able to resume albeit in a limited manner as visits to care homes have still been difficult to organise for entirely understandable reasons. Some of the Cedar Ministry teams have sought to maintain contacts with the individual homes during the year.
Our provision of meals for the homeless also continued as we join 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. Several of our members are actively involved in the work of Heart.
A key initiative in response to the Cost-of-Living Crisis was started in the autumn 2022 with fortnightly free family film nights held in our main church building alongside hot refreshments. This could only be undertaken with a huge amount of work from a large team of volunteers to ensure this was delivered safely and well. The response from our local community was tremendous.
A Community Freezer was also established during the autumn 2022 to respond to local needs and teams of volunteers cooked in our kitchen and filled the freezer with free meals as needed and we became aware of many in our wider church family and contacts and friends in the community who benefited from these meals.
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. In 2022, this was extended from a monthly Sunday gathering to a monthly Tuesday gathering as well and this space has been well received by those who regularly attend.
During 2022 our weekly Acorns Parent/Carer Toddler group met throughout the year 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. Both sessions were fully booked throughout the year with a waiting list. Many local families from our community attend this group. Like many of our church activities we are reliant on amazing teams of volunteers to run Acorns.
Our Lunch Club met throughout 2022. Between 20 – 25 older people many of whom were particularly vulnerable and socially isolated have been regularly attending and enjoying freshly prepared meals in the company of others. We were pretty much at full capacity throughout the year, and we receive regular requests from people wanting to come along and we try to accommodate them wherever possible.
Our women’s prayer and Bible study group, Wellspring, was able to meet in person in the building and has flourished. Likewise, many of our homegroups were able to resume in person meetings in homes.
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Our Thursday & Friday night youth groups and our Discipleship Groups regularly met throughout the year, again in person. Around 50 or so young people attend our Disciple groups which provided huge encouragement and spiritual challenge for the young people attending.
In addition to more formal groups 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 and visits.
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 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 Chichester Debt Centre opened in 2009 and by the end of 2022, 517 families in the local area had been booked in for CAP Debt advice. Of these, over 148 had become debt free because of this initiative in our church, with a total of £ 2,053,158.88 debt cleared. The work of CAP remains a key compassion ministry and it is anticipated that this work will continue to increase in the coming year.
During 2022, 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 and the costof-living crisis. We were also able to host the distribution of Food boxes to families in receipt of Free School Meals at the start of the school holidays. Additionally, we were able to support the work of CAP by distributing Christmas and Easter parcels to all our CAP families.
Our church buildings have been used by a range of other community, voluntary and public sector groups who are active and working in the local community including our local primary and secondary schools and our local residents’ association.
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.
In addition to all the work undertaken by volunteers, 2022 also saw the appointment of a new Pastoral Ministry Leader and steps towards the appointment of a Children’s Ministry Leader [this appointment was confirmed in January 2023].
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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 £59,000). The current free reserves stand at £223,630 (2021: £194,223).
The Trustees approved the above on 4[th] May 2023 and signed on behalf of the Charity’s Trustees
E Wild T Snow Rev Ellen Wild Tom Snow Team Leader and Chair of Trustees 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 7 to 14 for the period ended 31 December 2022 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.
Alison Morrison
A Morrison FCA 1 Home Way Petersfield Hants GU31 4EE
Date: 24th April 2023
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Statement of Financial Activities For the period ended 31 December 2022
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 Total funds carried forward Net incoming/(outgoing) resources before other gains/(losses) |
Unrestricted Designated Restricted funds funds funds 336,990 - 82,217 7 - - 21,767 - 12,379 - - - 358,764 - 94,596 322,224 1,385 76,494 544 - - 322,768 1,385 76,494 35,996 (1,385) 18,102 (30,905) 25,000 5,905 5,091 23,615 24,007 - - - 5,091 23,615 24,007 2,336,082 20,104 22,624 2,341,173 43,719 46,631 |
2022 Total £ 419,207 7 34,146 - 453,360 400,103 544 400,647 52,713 - 52,713 - 52,713 2,378,810 2,431,523 |
Period to December 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 |
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Balance Sheet As at 31December 2022
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 |
£ £ 2,161,262 2,161,262 19,012 273,427 292,439 22,178 270,261 - 2,431,523 2,341,173 43,719 46,631 2,431,523 2022 |
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 November to December |
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 November to December |
|---|---|---|---|
| 2,161,963 216,847 - |
|||
| 292,439 22,178 |
241,196 24,349 |
||
| 2,378,810 | |||
| 2,336,082 20,104 22,624 |
|||
| 2,378,810 |
These accounts were approved by the Trustees on 4th May 2023 and signed on their behalf by
T Snow
G Applebee
Treasurer
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 2022 £ £ £ £ Offerings and donations 283,319 - 67,075 350,394 Tax refunds 53,671 - 15,142 68,813 Grants received - - Legacies - - - Total 336,990 - 82,217 419,207 3 Investment income Unrestricted Designated Restricted 2022 £ £ £ £ Interest 7 - - 7 Total 7 - - 7 4 Incoming resources from charitable activities Unrestricted Designated Restricted 2022 £ £ £ £ Income from church property 11,760 - - 11,760 Church events 10,007 - 12,379 22,386 Total 21,767 - 12,379 34,146 5 Other incoming resources Unrestricted Designated Restricted 2022 £ £ £ £ Other - - - - Total - - - - 6 Charitable activities Unrestricted Designated Restricted 2022 £ £ £ £ Ministry 229,888 - 23,897 253,785 Mission 45,421 684 51,462 97,567 Establishment 46,915 701 1,135 48,751 Total 322,224 1,385 76,494 400,103 7 Governance costs Unrestricted Designated Restricted 2022 £ £ £ £ Independent Examination costs 420 - - 420 Bank charges 124 - 124 Professional fees - Total 544 - - 544 |
2021 £ 300,593 52,320 853 10,000 |
|---|---|
| 363,766 | |
| 2021 £ 299 |
|
| 299 | |
| 2021 £ 2,122 14,961 |
|
| 17,083 | |
| 2021 £ - |
|
| - | |
| 2021 £ 253,301 66,559 38,563 |
|
| 358,423 | |
| 2021 £ 360 126 - |
|
| 486 |
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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 2022 £ £ £ 3,286 1,214 4,500 8,184 766 8,950 19,908 36,266 56,174 31,378 38,246 69,624 |
2021 £ 4,500 8,850 41,697 |
| 55,047 |
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: |
2022 £ 190,705 10,977 15,664 217,346 9 |
2021 £ 184,772 11,173 20,620 |
| 216,565 | ||
| 9 |
No employee received emoluments (excluding employer pension) in excess of £60,000 during the year.
As Ministers; Ellen Wild was provided with manse accommodation rented by the church from the Minister and her spouse at a cost of £8,442 in the year and related manse expenses amounting to £4,080. Andy Morgan was provided with manse accommodation owned by the church and related manse expenses amounting to £2,635.
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 four other employees, one of whom is a Trustee.
Four Trustees have received remuneration and other benefits in relation to their employment contracts with the church. These payment are made under a provision in the governing document.
Ellen Wild, the Senior Minister/Team Leader received a stipend of £43,221, plus pension contributions of £8,688. Andy Morgan, Minister and Youth Ministry Leader, received a stipend of £24,750 plus pension contributions of £3,075. Roger Hubert, Church Ministry Leader, received remuneration of £20,570. Calvin Hollingworth, Worship Ministry Leader, received remuneration of £22,438 and pension contributions of £2,216.
Total aggregate remuneration paid to key management personnel during the year was £140,115.
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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 2022 At 31 December 2021 |
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 - - 98,225 7,247 - - 701 - - - - - - - 98,926 7,247 1,912,106 247,753 1,403 - 1,912,106 247,753 2,104 - |
Total 2,267,435 - |
|---|---|---|
| 2,267,435 105,472 701 - |
||
| 106,173 2,161,262 |
||
| 2,161,963 |
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 £ - - 2,161,262 |
2022 £ 15,215 3,797 19,012 2022 £ - 18,713 3,465 22,178 Current Assets £ 46,631 43,719 179,911 270,261 |
2021 £ 47,865 2,059 |
|---|---|---|---|
| 49,924 | |||
| 2021 £ 4,450 19,899 - |
|||
| 24,349 | |||
| Total £ 46,631 43,719 2,341,173 |
|||
| 2,161,262 | 2,431,523 |
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Notes to the financial statements
Chichester Baptist Church
| 14 Funds Unrestricted General fund Designated Sinking fund Major Repairs Training Winter Fund Restricted BMS Donations CAP Care Christmas Offering Disasters Film Night Garden Fund Home Mission Ruth Priestley Tree Appeal Tools with a Mission Youth and Children's Short Term Funds Winter Family Fund |
Fund balances brought forward Incoming resources Outgoing resources Transfers Fund balances carried forward 2,336,082 358,764 (322,768) (30,905) 2,341,173 20,104 - (701) 5,000 24,403 - - - 12,500 12,500 - - - 2,500 2,500 - - (684) 5,000 4,316 186 600 (766) - 20 - 395 (395) - - 2,813 5,955 (4,215) (190) 4,363 733 2,994 (1,504) - 2,223 3,475 26,379 (24,351) - 5,503 - 125 - - 125 (301) 745 (1,135) 691 - 276 958 (1,214) - 20 100 7,901 (8,221) 220 - 5,138 15,130 (7,701) - 12,567 37 - - - 37 4,161 12,379 (21,661) 5,190 69 6,006 3,500 (2,735) (6) 6,765 - 17,535 (2,596) - 14,939 |
|---|---|
| 2,378,810 453,360 (400,647) - 2,431,523 |
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Notes to the financial statements
Chichester Baptist Church
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
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.
Major Repairs is a fund set up to fund large repairs at the church that are expected in the next few years. The funds have been designated by the Trustees.
Training fund is a fund set up for the future training needs of the church. The funds have been designated by the Trustees.
Winter funds is a designated fund used to provide meals for the local community during the cost of living crisis. The funds have been deignated by the Trustees.
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.
Film night is a fund set up for income for the film nights held as part of the cost of living crisis to provide warmth, a film and food to the local community.
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.
Ruth Priestly is a resctricted fund for donations for the support of Ruth as a missionary from the church.
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.
Winter Family fund is a restricted fund given by the church members to support thosse who are struggling with the cost of living crisis.
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