MILLOM BAPTIST CHURCH
Trustees Report and Accounts for the year ended 31st December 2022
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)
Mrs Jean Liney (Secretary) Mrs Mary K Ellwood (Treasurer) Mr Peter H Grayson Mr Melvyn J Moyle – Elected 28/4/22 Mr Brian S Thomas – Elected 28/4/22 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
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
We provide regular public services of worship and have continued to produce our weekly Facebook live reflections, which are also printed and sent by post to those without internet access. We aim to develop and grow faith in Jesus through prayer, music, study and community. We provide weekly children’s activities on a Sunday while the regular worship service takes place. We also hold monthly Messy Church meetings, aiming to appeal to a wider public. 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 suspended during the Covid restrictions and has yet to be restarted) has been a result of working with other local churches.
During the week we hold a coffee morning and ‘Top Tots’ toddler group, which is very popular, with the singing time being particularly popular with the children.
Once a month we hold an evening meeting (M3), where we invite people from other churches and the local community to join us for a meal, some music, and a visiting speaker sharing their personal stories.
In December we also began a weekly Warm Hub, which is registered with Cumbria County Council. This provides a warm space for people to meet, and soup, rolls and other refreshments. It is expected to continue through the colder months of the year.
The building is used by the Trussell Trust for the Food Bank, with one drop-in and one homedelivery-only session a week. 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. The building is also used by a local choir (Phoenix Singers) and 4 times a week by a dancing school for children (KD School of Dance). The building is thus 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.
The Church supports the Fairtrade movement by using fairly traded tea, coffee and sugar for refreshments, and operating a Fairtrade stall on a Sunday and on other occasions as required.
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Achievements and performance
Despite the disruption caused by the building work, detailed below, the Church has continued to serve its members and the local community through its regular activities and personal contacts, and has supported mission and humanitarian work in other parts of the world through its financial giving.
Hall renovations
It had been clear for some time that the hall floor was in poor condition. A timber inspection also highlighted a problem with woodworm and wood beetles, so it was decided to replace the entire floor, which would require the dismantling of the toilets and storage area. After considerable success in obtaining grants to cover the cost, and in consultation with KD School of Dance, it was decided that the new floor should be of a construction particularly suitable for the dancing activities.
Work began on the hall in July and continued to the end of the year, but the hall became useable before the end of October. Many hours were given by willing volunteers to prepare the hall for the work and to re-commission the hall once the new floor, toilets and storage facilities were constructed.
Throughout the renovation we managed to keep the Food Bank operational, and the Phoenix Singers continued to use the building. Our Sunday services were held at the local Salvation Army Fortress, which was very kindly offered to us. Coffee mornings and Top Tots were suspended. We moved back into the building in November. All the funders and the town’s mayor & deputy mayor were invited along to a buffet lunch, followed by a lovely dancing display from the KD dancing troupe, to which all the parents were invited. We also held an open day for all the community to come along to see the work that had been done and enjoy a free cup of coffee/tea along with a cake. We hope, and already see evidence, that the improvements to the building will help us get continued support from the community and encourage new groups to make use of the premises.
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.
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Financial Review
Financial activity in 2022 was dominated by the hall renovations. Success in obtaining grants meant that the project was fully affordable. The total cost exceeded expectations, and therefore a substantial amount had to be paid from general funds. Nevertheless, the balance of general funds increased slightly over the year, thus confirming that the Church is in a healthy financial position. Some further expenditure on the renovations will be required in 2023, but it is expected that the amounts will be modest. 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 or unexpected expenditure.
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.
The accounts are presented on pages 6 to 12. All figures are in GBP.
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Statement of income and expenditure
| General | Restricted | Designated | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | 2021 | Notes | |
| Income | ||||||
| Gift Aided donations | 22155 | 90 | 22245 | 21906 | 1 | |
| Small cash donations | 4516 | 363 | 4879 | 4311 | 2 | |
| Other donations | 5453 | 280 | 5733 | 4576 | 3 | |
| Gift Aid tax recovered | 6624 | 113 | 6737 | 6551 | 4 | |
| Grants | 61500 | 61500 | 4667 | 5 | ||
| M3 | 2204 | 2204 | ||||
| Top Tots | 270 | 141 | 411 | |||
| Church room hire | 2377 | 2377 | 2705 | 6 | ||
| Manse rent | 5755 | 5755 | 5580 | |||
| Sales | 270 | 270 | 12 | |||
| Refunds from utilities | 0 | 231 | ||||
| Interest | 103 | 103 | 2 | 7 | ||
| Total income | 47522 | 62346 | 2345 | 112214 | 50540 | |
| Expenditure | ||||||
| Building and grounds | ||||||
| maintenance | 1509 | 1509 | 2236 | 8 | ||
| Hall renovations | 10149 | 66853 | 77002 | |||
| Insurance | 1805 | 1805 | 1641 | |||
| Utilities | 3479 | 3479 | 2557 | 9 | ||
| Staff | 19439 | 19439 | 20609 | 10 | ||
| Training | 0 | 5239 | ||||
| Church expenses | 1562 | 1562 | 1050 | 11 | ||
| M3 | 2300 | 2300 | 25 | |||
| Top Tots | 139 | 139 | ||||
| Manse | 3277 | 3277 | 5176 | 12 | ||
| Giving | 4729 | 494 | 5223 | 4310 | 13 | |
| Total expenditure | 45949 | 67346 | 2439 | 115734 | 42842 |
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Balance sheet
| General | Restricted | Restricted | Designated | Total | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | ||
| Opening balance | 23179 | 0 | 479 | 23658 | |
| Top Tots opening balance | 253 | 253 | |||
| (Note 14) | |||||
| Income | 47522 | 62346 | 2345 | 112214 | |
| Expenditure | 45949 | 67346 | 2439 | 115734 | |
| Income – Expenditure | 1574 | -5000 | -94 | -3520 | |
| Closing balance | 24753 | -5000 | 638 | 20391 | |
| Funds held for Fun Day | 1299 | ||||
| Total funds held | 21690 | ||||
| Bank and cash balances at 31st December | |||||
| Deposit account (1 year fixed | interest | 3%) | 10061 | ||
| Reserve account | 7190 | ||||
| Current account | 4184 | ||||
| Cash in hand | 255 | ||||
| Total | 21690 |
Assets and liabilities
Assets
| Assets | ||||
|---|---|---|---|---|
| Insured value | ||||
| Church building | 1426465 | 250000 | Estate agent’s valuation (2020) | |
| Building contents | 61055 | 5000 | Estimated value | |
| Manse | 159315 | 100000 | Estate agent’s valuation (2020) | |
| Cash in bank and in hand | 20391 | |||
| Total assets | 375391 | |||
| Liabilities | ||||
| Pension deficiency | (Note | 15) | 42 | |
| Total liabilities | 42 | |||
| Assets – Liabilities | 375349 |
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Restricted funds
Hall renovations
| Hall renovations | ||
|---|---|---|
| Opening balance | 0 | |
| Income Grants |
61500 | |
| Donations (including Gift Aid) | 353 | |
| Total income | 61853 | |
| Expenditure Main contractor | 53500 | |
| Dance floor | 16221 | |
| Other electrical & joinery work | 177 | |
| Fixtures & fittings | 889 | |
| Paint | 500 | |
| Chairs & rack | 5715 | |
| Total expenditure | -77002 | |
| From general funds | 10149 | |
| Closing balance (Note 16) | -5000 | |
| Donations for other charities | ||
| Opening balance | 0 | |
| Donations received (including Gift Aid) | ||
| BMS Ukraine appeal | 288 | |
| Christian Aid | 206 | |
| Total received | 494 | |
| Donations sent | ||
| BMS Ukraine appeal | 288 | |
| Christian Aid | 225 | |
| Total sent | -513 | |
| From general funds | 19 | |
| Closing balance | 0 |
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Designated funds
M3
| M3 | |
|---|---|
| Opening balance | 479 |
| Income Entrance fees |
2204 |
| Total income | 2204 |
| Expenditure Meals | 1940 |
| Venue hire | 200 |
| Speakers’ expenses | 160 |
| Total expenditure | -2300 |
| Closing balance | 383 |
| Top Tots | |
| Opening balance | 253 |
| Income Entrance fees |
391 |
| Sale of toys | 20 |
| Total income | 411 |
| Expenditure Food | 103 |
| Cleaning | 20 |
| Other | 16 |
| Total expenditure | -139 |
| To general funds | -270 |
| Closing balance | 255 |
| 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 |
| J Liney Secretary’s expenses (£89) |
|
| Reimbursement for items purchased for the Church | |
| M J Moyle Gardening services (£80) |
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Notes to the accounts (R – Restricted, D – Designated)
| 1 | Gift Aided donations | |
|---|---|---|
| Sunday service offerings | 762 | |
| For BMS Ukraine appeal (R) | 90 | |
| Others | 21393 | |
| 2 | Small cash donations (eligible for Gift Aid) | |
| Sunday service offerings | 4487 | |
| For BMS Ukraine appeal (R) | 140 | |
| For Christian Aid (R) | 165 | |
| For Hall Renovations (R) | 58 | |
| Others | 29 | |
| 3 | Other donations | |
| Sunday service offerings | 16 | |
| For Hall Renovations (R) | 280 | |
| Online shopping fundraising schemes | 27 | |
| Others | 5410 | |
| 4 | Gift Aid tax recovered | |
| For BMS Ukraine appeal (R) | 58 | |
| For Christian Aid (R) | 41 | |
| For Hall Renovations (R) | 15 | |
| 5 | Grants | |
| Hall renovations (R) | ||
| CGP | 500 | |
| Benefact Trust | 2500 | |
| Bernard Sunley Foundation | 5000 | |
| South Copeland GDF Community Partnership | 35000 | |
| Garfield Weston Foundation | 6000 | |
| Beatrice Laing Trust | 2500 | |
| Charities Aid Foundation | 7000 | |
| Hadfield Trust | 3000 | |
| 6 | Church room hire | |
| Foodbank | 600 | |
| KD School of Dance | 1254 | |
| Coffee Morning | 423 | |
| Others | 100 |
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7 Interest
| 7 | Interest | ||
|---|---|---|---|
| Reserve account | 43 | ||
| Deposit account | 60 | ||
| 8 | Building and grounds maintenance | ||
| Excludes hall renovations | |||
| Plumbing & heating | 194 | ||
| Security fire exit door | 647 | ||
| Garden | 178 | ||
| Other maintenance | 491 | ||
| 9 | Utilities | ||
| Gas | 1932 | ||
| Electricity | 613 | ||
| Water | 490 | ||
| Telecommunications | 444 | ||
| 10 | Staff | ||
| Salaries (including housing allowance) | 15615 | ||
| Income tax | 357 | ||
| National Insurance | 567 | ||
| Employee pension contributions | 1249 | ||
| Total deductions | -2173 | ||
| Salaries paid | 13442 | ||
| Income tax & National Insurance | 994 | ||
| Employee pension contributions | 1249 | ||
| Employer pension contributions | 1562 | ||
| Pension deficiency recovery contributions | 2192 | ||
| Total pension contributions | 5003 | ||
| Total staff costs | 19439 | ||
| 11 | Church Expenses | ||
| Secretary’s expenses | 384 | ||
| Preachers’ expenses | 25 | ||
| Subscriptions & licences | 452 | ||
| Materials for Church activities | 249 | ||
| Electrical equipment | 61 | ||
| Website | 48 | ||
| Catering | 314 | ||
| Other | 30 |
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12 Manse
| anse | |
|---|---|
| Maintenance | 2998 |
| Administration fee | 85 |
| Insurance | 194 |
| iving | |
| NW Baptist Association – Association expenses | 350 |
| North Western Baptist Association – Home Mission | 1320 |
| BMS World Mission | 1320 |
| SIM International | 1320 |
| Christian Aid (206 R) | 225 |
| DEC Ukraine Humanitarian Appeal | 200 |
| BMS Ukrainian refugees appeal (R) | 288 |
| DEC Pakistan Floods Appeal | 200 |
13 Giving
14 Top Tots
In the past this fund was not included in the Church accounts.
- 15 Pension deficiency
The figure is based on the current level of contributions, assuming that they will need to be paid until June 2026.
1 x 42 = 42
16 Hall renovations
The fund was left in deficit in anticipation of a further grant of £5000, which was received in January 2023.
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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 2022, which are set out on pages 6 to 12.
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: March 16[th] 2023
Margaret E Bratley 22 Lowther Road, Millom, Cumbria, LA18 4LN
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