# Trustees Annual Report and Financial Statements for
Chichester Baptist Church for the period ending 31 December 2023
**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 - 13|
**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 Bruno Kondabeka Pastoral Minister (appointed May 2023) Tom Snow Treasurer Guy Applebee Secretary Phil Adams Deacon (resigned May 2023) Jo Smith Deacon Debbie Uren Deacon (resigned May 2023) Ian Crossley Deacon Mark Blaney Deacon Angela Cocks Deacon (appointed May 2023) Custodian Trustee The Baptist Union Corporation
1
## **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 2023, 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.
Our regular Sunday Services, morning and evening, are one area where the Christian faith is advanced through worship, teaching and prayer in a variety of different styles. Throughout the year 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 provision, our services have reached individuals and families who would not necessarily have either wanted to or been able to attend actual services in the building.
Our Alternative Gatherings are another opportunity to meet with the local community and offer support. These comprise:
Cedar Ministry bringing church to elderly residents in local care homes.
Common Threads, a group focussed on creative knitting, crochet and needlework.
Early Birdies, golf and the chance to discuss faith and life.
Mud, Sweat and Gears, a local mountain bike ride.
Renew Together our wellbeing café.
SportsPlus, indoor and outdoor games for all ages.
Walk & Talk, a local walk with refreshments and the chance to hear a short Christian message.
2
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. These continued into the first half of 2023 and were hugely popular with our local community.
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 for our wider church family and contacts and friends in the community who were in need. This again operated in 2023 with a break over the summer.
Our weekly Acorns Parent/Carer Toddler group met throughout the year and continues to be appreciated by those attending as a safe space to meet people and allow their young children to interact socially. Both weekly 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 continued to meet throughout 2023 serving a hot meal to older people, many of whom are particularly vulnerable and socially isolated.
Our women’s prayer and Bible study group, Wellspring, and our homegroups met throughout the year.
Our Thursday & Friday night youth groups and our Discipleship Groups regularly met throughout the year, providing huge encouragement and spiritual challenge for the young people attending.
We also ran a very successful Holiday Club for primary aged school children in the summer with over 100 children 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.
During 2023, the Church remained heavily involved in supporting prayerfully, financially and in providing volunteers for the Chichester Food Bank, Options Pregnancy Advice Service, HEART for the Homeless in Chichester and the Life Centre.
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.
In the autumn of 2023, we undertook a major refurbishment of our main worship area to refresh the decor for the benefit of the church family and wider community as well as keeping the premises in good condition. The main church had not been decorated at all since it was opened in 2002. This work was undertaken with a combination of paid tradespeople and our own volunteers. When completed the refurbishment received a very warm response from both the church family and local community.
3
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 and expertise 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 the majority of donations coming through monthly standing orders. This income is considered reliable and any significant decline is, given the number of donors, likely to be gradual. With this in mind our reserves policy is to hold at least 2 months core expenditure (currently equivalent to £66,000). Free reserves at the end of the year stood at £193,080 (2023: £223,630).
During the year the church received two grants towards the cost of purchasing a new cooker. We are very grateful to both Chichester District Council and the Arun and Chichester Food Partnership for their generosity. The new cooker has been used regularly to cook meals for our Community Freezer and our Lunch Club.
The Trustees approved the above on 18[th] April 2024 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
4
## **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 13 for the period ended 31 December 2023 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: 17th April 2024**
5
**Statement of Financial Activities For the period ended 31 December 2023**
**Chichester Baptist Church**
|**notes**
Incoming resources from generated funds
Voluntary income
**2**
Investment income
**3**
Income from charitable activities
**4**
**Total income**
Costs of generating funds
Charitable activities
**5**
Governance costs
**6**
**Total expenditure**
**Income / (expenditure) before transfers**
Transfers between funds
**13**
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**
375,707
-
45,582
2,825
-
-
35,017
-
16,045
**413,549**
**-**
**61,627**
402,366
3,148
83,695
745
-
-
**403,111**
**3,148**
**83,695**
**10,438**
**(3,148)**
**(22,068)**
(14,305)
6,750
**7,555**
**(3,867)**
3,602
**(14,513)**
-
-
-
**(3,867)**
**3,602**
**(14,513)**
2,341,173
43,719
46,631
**2,337,306**
**47,321**
**32,118**|**2023**
**Total**
**£**
**421,289**
**2,825**
**51,062**
**475,176**
**489,209**
**745**
**489,954**
**(14,778)**
**-**
**(14,778)**
**-**
**(14,778)**
**2,431,523**
**2,416,745**|**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**|
6
**Balance Sheet As at 31December 2023**
**Chichester Baptist Church**
|**notes**
Tangible fixed assets
**9**
**Current Assets**
Debtors
**10**
Bank and cash
Total current assets
**Current Liabilities**
Creditors due within one year
**11**
**Net current assets**
**Creditors**
Amounts falling due after more than
one year
**Total Net Assets**
**Funds**
**13**
Unrestricted
Designated
Restricted|**£**
**£**
2,189,047
2,189,047
37,340
204,172
241,512
13,814
**227,698**
-
**2,416,745**
2,337,306
47,321
32,118
**2,416,745**
**2023**|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**|2,161,262
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**|
|---|---|---|---|
||||2,161,262
**270,261**
-|
||241,512
13,814|292,439
22,178||
|||||
||||**2,431,523**|
||||2,341,173
43,719
46,631|
||||**2,431,523**|
These accounts were approved by the Trustees on 18th April 2024 and signed on their behalf by
T Snow
## G Applebee
Treasurer
Secretary/Trustee
The attached notes (1 - 13) form part of this statement.
7
**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 and Computer and equipment
10% or 20%
## **Investment**
Investments are shown at market value.
8
**Notes to the financial statements**
**Chichester Baptist Church**
|**2**
**Voluntary income**
Unrestricted
Designated
Restricted
2023
£
£
£
£
Offerings and donations
295,692
-
39,838
335,530
Tax refunds
53,015
-
5,369
58,384
Grants received
3,000
-
375
3,375
Legacies
24,000
-
-
24,000
Total
375,707
-
45,582
421,289
**3**
**Investment income**
Unrestricted
Designated
Restricted
2023
£
£
£
£
Interest
2,825
-
-
2,825
Total
2,825
-
-
2,825
**4**
**Incoming resources from charitable activities**
Unrestricted
Designated
Restricted
2023
£
£
£
£
Income from church property
14,033
-
-
14,033
Church events
20,984
-
16,045
37,029
Total
35,017
-
16,045
51,062
**5**
**Charitable activities**
Unrestricted
Designated
Restricted
2023
£
£
£
£
Ministry
288,252
-
-
288,252
Mission
50,491
2,447
83,695
136,633
Establishment
63,623
701
-
64,324
Total
402,366
3,148
83,695
489,209
**6**
**Governance costs**
Unrestricted
Designated
Restricted
2023
£
£
£
£
Independent Examination costs
418
-
-
418
Bank charges
327
-
-
327
Total
745
-
-
745|2022
£
350,394
68,813
-
-|
|---|---|
||419,207|
||2022
£
7|
||7|
||2022
£
11,760
22,386|
||34,146|
||2022
£
253,785
97,567
48,751|
||400,103|
||2022
£
420
124|
||544|
9
**Notes to the financial statements**
**Chichester Baptist Church**
## **7 Grants payable**
|**Grants payable**|||
|---|---|---|
|BUGB Home Mission
BMS World Mission
Other Mission Organisations/ Care
Total|Unrestricted
Designated
Restricted
2023
£
£
£
£
4,040
-
960
5,000
8,430
-
520
8,950
38,021
2,447
82,215
122,683
50,491
2,447
83,695
136,633|2022
£
4,500
8,950
56,174|
|||69,624|
## **8 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:|2023
£
208,618
14,737
19,684
243,039
10|2022
£
190,705
10,977
15,664|
|||217,346|
|||9|
One employee, who is also a trustee, received employee benefits (excluding employer pension costs) of more than £60,000 but less than £70,000.
As Ministers; Ellen Wild was provided with manse accommodation rented by the church from the Minister and her spouse at a cost of £11,256 in the year and related manse expenses amounting to £6,457. Andy Morgan was provided with manse accommodation owned by the church and related manse expenses amounting to £4,981.
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.
Five 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 £42,941, plus pension contributions of £4,306. Andy Morgan, Minister and Youth Ministry Leader, received a stipend of £26,500 plus pension contributions of £3,298. Roger Hubert, Church Ministry Leader, received remuneration of £22,025. Calvin Hollingworth, Worship Ministry Leader, received remuneration of £24,025 and pension contributions of £2,244. Bruno Kondabeka, Pastoral Ministry Lead, received remuneration of £26,428.
Total aggregate remuneration paid to key management personnel during the year was £164,613.
10
**Notes to the financial statements**
**Chichester Baptist Church**
## **9 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 2023**
At 31 December 2022|Church
Premises
Manses
Furniture and
fittings
Computers
and
equipment
1,912,106
247,753
100,329
7,247
-
-
35,607
-
1,912,106
247,753
135,936
7,247
-
-
98,926
7,247
-
-
7,822
-
-
-
-
-
-
-
106,748
7,247
1,912,106
247,753
29,188
-
1,912,106
247,753
1,403
-|**Total**
2,267,435
35,607|
|---|---|---|
|||2,303,042
106,173
7,822
-|
|||113,995
2,189,047|
|||2,161,262|
All the fixed assets are used for direct charitable purposes.
|**10 Debtors**
Accrued income
Prepayments and other debtors
Total
**11 Creditors due within one year**
Accruals
Deferred income
Total
**12 Analysis of net assets**
Restricted funds
Designated funds
Unrestricted funds|Fixed Assets
£
-
-
2,189,047|2023
£
33,161
4,179
37,340
2023
£
12,019
1,795
13,814
Current Assets
£
32,118
47,321
148,259
227,698|2022
£
15,215
3,797|
|---|---|---|---|
||||19,012|
||||2022
£
18,713
3,465|
||||22,178|
||||Total
£
32,118
47,321
2,337,306|
||2,189,047||2,416,745|
11
**Notes to the financial statements**
**Chichester Baptist Church**
|**13 Funds**
**Unrestricted**
General fund
**Designated**
Sinking fund
Major Repairs
Rent Reserve
Training
Winter Fund
**Restricted**
BMS Donations
CAP
Care
Christmas Offering
Disasters
Film Night
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**
**2,341,173**
413,549
(403,111)
**(14,305)**
**2,337,306**
**24,403**
-
(701)
**-**
**23,702**
**12,500**
-
-
**2,500**
**15,000**
**-**
-
-
**4,250**
**4,250**
**2,500**
-
-
**-**
**2,500**
**4,316**
-
(2,447)
**-**
**1,869**
**20**
500
(520)
**-**
**-**
**-**
1,055
(1,055)
**-**
**-**
**4,363**
1,169
(3,576)
**-**
**1,956**
**2,223**
1,087
(3,282)
**-**
**28**
**5,503**
12,278
(13,153)
**-**
**4,628**
**125**
-
(125)
**-**
**-**
**20**
940
(960)
**-**
**-**
**-**
8,210
(8,523)
**313**
**-**
**12,567**
14,406
(15,705)
**-**
**11,268**
**37**
-
-
**-**
**37**
**69**
18,045
(25,356)
**7,242**
**-**
**6,765**
1,300
(1,811)
**-**
**6,254**
**14,939**
2,637
(9,629)
**-**
**7,947**|
|---|---|
||**2,431,523**
475,176
(489,954)
**-**
**2,416,745**|
12
**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.
**Rent Reserve fund** is a fund set up to cover any reduction or missed rent payments for the church rental property. 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 fund** 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 monthly.
**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.
**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.
13