MILLOM BAPTIST CHURCH
Trustees Report and Accounts for the year ended 31st December 2021
Organisation type: Charitable Incorporated Organisation
Charity Registration Number: 1188947
First registered: 7 April 2020
Registered Address: Millom Baptist Church, Crown Street, Millom, Cumbria, LA18 4AG
Trustees: Revd Rachel A Street (Minister in Training to 31/8/21, Minister from 1/9/21)
Mrs Jean Liney (Secretary)
Mrs Mary K Ellwood (Treasurer) Mr Peter H Grayson
Mr Melvyn J Moyle – Retired 23/9/21 Mrs Susan E Troll
Property Trustees: Baptist Union Corporation Limited, Baptist House, 129 Broadway, Didcot, Oxfordshire, OX11 8RT
Bankers: NatWest, 113 Dalton Road, Barrow-in-Furness, Cumbria, LA14 1WY
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Annual Report
Until the beginning of 2021 Millom Baptist Church was operating as an Excepted Charity. At one minute past midnight on 1st January 2021 all assets, liabilities and activities were transferred to this Charity. The Excepted Charity was formally closed on 23rd September 2021.
Aims and Purposes
Our Church aims to advance the Christian faith and mission in our community and elsewhere, through our services of worship and other activities.
Activities
The Church meets every Sunday morning, first for prayer and then immediately afterwards for a service of worship. During the week we hold a coffee morning and ‘Top Tots’ toddler group, and monthly we have an open evening meeting called M3, which includes members of other churches and involves a meal, some music, and a visiting speaker.
The building is also used by the Trussell Trust for the Food Bank, a local choir (Phoenix Singers) and a dancing school. The building is normally in use almost every day.
As an organisation, we have to repair and maintain the building so that it provides a safe, warm and welcoming space for all building users.
During 2021, most of these activities were paused at some time due to Covid-19 restrictions. The Food Bank was able to operate from the building throughout the pandemic, introducing a home delivery service to reduce risks for volunteers.
Achievements and performance
We provide regular public services of worship, both in the building and online to enable access for those unable to be physically present. During the Covid-19 pandemic, our weekly Facebook live reflections have been printed and sent by post to those without internet access (both inside and outside the church membership) who have expressed a desire to receive these. We aim to develop and grow faith in Jesus through prayer and music, study, and community.
We provide weekly children’s activities on a Sunday while the regular worship service takes place, and a monthly ‘Messy Church’ all age meeting which is attended by many families with no other church contact. This project is still growing and developing. During the pandemic Messy Church meetings were paused and were restarted in November 2021. All volunteers working with children have undertaken the relevant DBS checks.
We maintain links with other local churches on an informal basis, sharing worship together and undertaking community activities. The annual Millom Inter-Church Fun Day (which was postponed this year due to Covid) has been a result of working with other local churches. Our monthly M3 meeting, described above, involves adults from all denominations and is held in the Guide Hall.
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The weekly coffee morning did not take place during early 2021 but since restarting has been well attended, and most visitors are not regular members of the congregation. It provides an important social function, and good relationships are built. Attendance varies but is usually in the range 25 to 35 people.
The weekly Top Tots toddler group is very popular, and the singing time is particularly popular with the children.
The Men’s Group meet monthly, and the format of meetings varies but generally involves some food and a social activity.
The Food Bank have a storage room in the building and are open twice a week. Numbers of clients vary, and since the start of the Covid pandemic all food has been delivered by volunteer drivers. The Food Bank is a branch of the Trussell Trust Food Bank in Barrow-inFurness. A number of church members are involved as volunteers, and the Church’s Minister is able to issue vouchers and holds emergency food boxes which can be issued out-of-hours when necessary.
KD Dancers use the building at various times through the week.
The church has a Traidcraft and Fairtrade representative. The church uses fairly traded tea, coffee and sugar for refreshments and operates a Fairtrade stall on a Sunday and on other occasions as required. During the months of the pandemic restrictions, Fairtrade goods were available by arrangement with the representative.
Structure, Governance and Management
The Trustees of the Church are appointed by the Members, as specified in the constitution. The Minister is also a Trustee. Trustees meet monthly either in person or by video conferencing, and the Church Members meet at least four times a year, as specified in the constitution. Minutes of these meetings are kept and approved at the next meeting.
The Church appoints a Secretary and a Treasury Team, both of whom work with support from other Church Members.
Financial Review
The Church ended 2021 in a healthy financial position, continuing the pattern experienced in 2020, where the consequences of the Coronavirus pandemic resulted in a significant decrease in income, as compared with 2019, but matched by a similar reduction in expenditure. As a result, reserves have increased during the year. It is therefore the view of the Trustees that the Charity will continue to operate as a going concern.
The Trustees have established a Reserves Policy of a minimum of three months regular expenditure, to cover a drop in income. Over the next few years, the Church will need to increase its reserves in order to meet the cost of anticipated building renovations.
The Church acts as Custodian Trustees for the Millom Inter-Church Fun Day. The Fun Day is an annual event which provides activities, principally for children, free of charge as a service to the community. The event is managed by a committee consisting of representatives of several local churches.
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The accounts are presented on pages A1 to A5. All figures are in GBP.
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Statement of income and expenditure
| General | Restricted | Designated | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | 2020 | Notes | |
| Income | 1 | |||||
| Gift Aided donations | 21906 | 21906 | 20934 | 2 | ||
| Small cash donations | 4311 | 4311 | 4770 | 3 | ||
| Other donations | 4516 | 60 | 4576 | 3163 | 4 | |
| Legacies | 200 | |||||
| Gift Aid tax recovered | 6551 | 6551 | 6878 | |||
| Grants | 4667 | 4667 | 7500 | 5 | ||
| M3 meals | 456 | |||||
| Church room hire | 2705 | 2705 | 1198 | 6 | ||
| Manse rent | 5580 | 5580 | 5575 | |||
| Coffee mornings | 55 | |||||
| Sales | 12 | 12 | 41 | |||
| Refunds from utilities | 231 | 231 | 7 | |||
| Interest | 2 | 2 | 5 | 8 | ||
| Total income | 45813 | 4727 | 50540 | 50775 | ||
| Expenditure | ||||||
| Building and grounds | ||||||
| maintenance | 2236 | 2236 | 3813 | 9 | ||
| Insurance | 1641 | 1641 | 1635 | |||
| Utilities | 2557 | 2557 | 2405 | 10 | ||
| Staff | 20609 | 20609 | 19361 | 11 | ||
| Training | 147 | 5091 | 5239 | 7293 | ||
| Church expenses | 890 | 890 | 2896 | 12 | ||
| M3 | 25 | 25 | 650 | |||
| Manse | 5176 | 5176 | 764 | 13 | ||
| Giving | 4310 | 4310 | 3953 | 14 | ||
| Catering | 160 | 160 | ||||
| Total expenditure | 37726 | 5091 | 25 | 42842 | 42770 |
A1
Balance sheet
| General | Restricted | Designated | Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| Opening balance | 0 | 0 | 0 | 0 |
| Transferred from | ||||
| Excepted Charity | 15093 | 364 | 504 | 15960 |
| Income | 45813 | 4727 | 0 | 50540 |
| Expenditure | 37726 | 5091 | 25 | 42842 |
| Income – Expenditure | 8087 | -364 | -25 | 7698 |
| Closing balance | 23179 | 0 | 479 | 23658 |
| Funds held for Fun Day | 1299 | |||
| Total funds held | 24957 |
| Bank balances at 31st December | |
|---|---|
| Deposit account (1 year fixed interest 0.6%) | 10001 |
| Reserve account | 5867 |
| Current account | 9089 |
| Total | 24957 |
Assets and liabilities
Assets
| Assets | |||
|---|---|---|---|
| Insured value | |||
| Church building | 1286277 | 250000 | Estate agent’s valuation (2020) |
| Building contents | 55055 | 5000 | Estimated value |
| Manse | 143013 | 100000 | Estate agent’s valuation (2020) |
| Cash in bank | 23658 | ||
| Total assets | 378658 | ||
| Liabilities | |||
| Pension deficiency | (Note 15) | 16874 | |
| Total liabilities | 16874 | ||
| Assets – Liabilities | 361784 |
A2
Restricted funds
Minister’s training
| Minister’s training | Minister’s training | |
|---|---|---|
| Opening balance | 364 | |
| Income Rural Ministries grant |
4667 | |
| Donations | 60 | |
| Total income | 4727 | |
| Expenditure College fees | 4667 | |
| Newly Accredited Ministers conference | 201 | |
| Books | 371 | |
| Total expenditure | -5239 | |
| From | general funds | 148 |
| Closing balance | 0 | |
| Designated funds | ||
| M3 | ||
| Opening balance | 504 | |
| Income | ||
| Total income | 0 | |
| Expenditure Venue hire | 25 | |
| Total expenditure | -25 | |
| Closing balance | 479 | |
| Funds held in trust | ||
| Fun Day | ||
| Opening balance | 1299 | |
| Deposited | 0 | |
| Withdrawn | 0 | |
| Closing balance | 1299 | |
| Payments to trustees | ||
| R A Street | Minister’s stipend and housing allowance in line | with Baptist Union guidelines |
| College fees – Covered by grant from Rural Ministries | ||
| Training expenses | ||
| Minister’s expenses | ||
| Reimbursement for items purchased for the Church | ||
| J Liney | Secretary’s expenses | |
| Reimbursement for items purchased for the Church | ||
| M J Moyle | Gardening services (£80) |
A3
Notes to the accounts (R – Restricted, D – Designated)
| 1 | The 2020 figures refer to the Excepted Charity | |
|---|---|---|
| 2 | Gift Aided donations | |
| Sunday service offerings | 978 | |
| Bank transfers | 19728 | |
| Others | 1200 | |
| 3 | Small cash donations (eligible for Gift Aid) | |
| Sunday service offerings | 3920 | |
| Other cash donations | 391 | |
| 4 | Other donations | |
| Sunday service offerings | 305 | |
| For Minister’s training (R) | 60 | |
| Others | 4211 | |
| 5 | Grants | |
| Rural Ministries for Minster’s training (R) | 4667 | |
| 6 | Church room hire | |
| Foodbank | 600 | |
| KD School of Dance | 1787 | |
| Coffee Morning | 308 | |
| Others | 10 | |
| 7 | Refunds from utilities | |
| Electricity | 231 | |
| 8 | Interest | |
| Reserve account | 1 | |
| Deposit account | 1 | |
| 9 | Building and grounds maintenance | |
| Plumbing & heating | 1248 | |
| Loop system | 680 | |
| Garden | 166 | |
| Other maintenance | 142 | |
| 10 | Utilities | |
| Gas | 1456 | |
| Electricity (see Note 7) | 549 | |
| Water | 77 | |
| Wastewater | 25 | |
| Telecommunications | 450 |
A4
11 Staff
| 11 | Staff | ||
|---|---|---|---|
| Salaries (including housing allowance) | 15390 | ||
| Income tax | 319 | ||
| National Insurance | 701 | ||
| Employee pension contributions | 1231 | ||
| Total deductions | -2251 | ||
| Salaries paid | 13138 | ||
| Income tax & National Insurance | 1005 | ||
| Employee pension contributions | 1231 | ||
| Employer pension contributions | 1539 | ||
| Deficiency recovery contributions | 3695 | ||
| Total pension contributions | 6466 | ||
| Total staff costs | 20609 | ||
| 12 | Church Expenses | ||
| Secretary’s expenses | 87 | ||
| Minister’s expenses | 112 | ||
| Legal services | 406 | ||
| Subscriptions & licences | 168 | ||
| Materials for Church activities | 53 | ||
| First aid kit | 16 | ||
| Website | 48 | ||
| 13 | Manse | ||
| Maintenance | 4927 | ||
| Administration fee | 75 | ||
| Insurance | 174 | ||
| 14 | Giving | ||
| NW Baptist Association – Association expenses | 350 | ||
| North Western Baptist Association – Home Mission | 1320 | ||
| BMS World Mission | 1320 | ||
| SIM International | 1320 | ||
| 15 | Pension deficiency |
The figure is based on the current level of contributions, assuming that they will need to be paid until June 2026.
£312.48 x 54 = 16873.92
A5
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES/MEMBERS OF MILLOM BAPTIST CHURCH (Charity number 1188947)
Responsibilities and basis of report
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2021, which are set out on pages A1 to A5.
As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts, carried out under section 145 of the Act, and, in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s qualified statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
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the accounting records were not kept in accordance with section 130 of the Charities Act; or
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the accounts did not accord with the accounting records; or
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the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: 26[th] April 2022
Margaret E Bratley 22 Lowther Road, Millom, Cumbria, LA18 4LN
A6