MILLOM BAPTIST CHURCH
Trustees Report and Accounts for the year ended 31st December 2023
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 Mr Brian S Thomas 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
The Church aims to advance the Christian faith and mission in our community and elsewhere, through our services of worship and other activities.
Activities and achievements
The Church meets every Sunday morning, first for prayer and then immediately afterwards for a public service of worship. We also provide a weekly reflection, which is posted live on Facebook and also 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 do this to provide encouragement for those who are housebound or less able to join us. 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, and all volunteers working with children have undertaken the relevant DBS checks.
During the week we hold a coffee morning and a toddler group (Top Tots). The weekly coffee morning is well attended, and most visitors are not regular members of the Sunday congregation. It provides an important social function, and good relationships are built. Attendance varies but usually 20-30 people attend. We also provided a ‘Warm Hub’ through the winter with homemade soup and a warm place for people to spend up to 4 hours once a week, with a similar attendance. Across the summer months this became a ‘Social Hub’ and continued to be very popular, with the Warm Hub resuming from the beginning of November. The weekly Top Tots toddler group is very popular, and the singing time is particularly popular with the children.
We maintain links with other local churches on an informal basis, sharing worship together and undertaking community activities. Each month we have an open meeting in another venue, which includes members of other churches and involves a meal, some music and a visiting speaker. It involves adults from the different Church denominations and is held in the Guide Hall.
The Church building is used regularly by other organisations and is available for bookings at other times. The building is normally in use almost every day. The local Foodbank have a storage room in the building and are open twice a week. Numbers of clients vary, and food can be collected or delivered by volunteer drivers. The Foodbank is a branch of the Trussell Trust Foodbank in Barrow-in-Furness. A number of church members are involved as volunteers, and the Church Minister is able to issue vouchers and holds emergency food boxes that can be issued out-of-hours when necessary, something which is increasingly needed. The Foodbank signposts clients to other support when needed. The building is also used by a local choir (Phoenix Singers) and by a dancing school for children (KD Dancers).
During the year, the dancers joined with the choir to hold a joint concert to support the work of the Church. We also held a concert with a visiting gospel choir. These events were organised jointly with another local church, providing entertainment and company. It is anticipated that similar events will be held in the future.
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A team of volunteers have begun visiting a local school weekly to provide a Visitors’ Assembly, using Open the Book materials published by the Bible Society. This enables the school to meet their National Curriculum guidelines.
The building
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.
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 hall renovations, started in 2022, were brought to completion early in the year. There being no other large, unusual items of expenditure, the balance of general funds increased by £10K over the year, thus confirming that the Church is in a healthy financial position. Some further expenditure on renovations and repairs to both the Church building and the manse will be required in 2024. It is expected that the current level of general funds will be more than adequate to cover this expenditure. 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. For various reasons the event has not been held since 2019.
The accounts are presented on pages 5 to 12. All figures are in GBP.
Approved by the Trustees of Millom Baptist Church on 11 July 2024 and signed on their behalf by the Secretary, Mrs J Liney:
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Statement of income and expenditure
| General | Restricted | Designated | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | 2022 | Notes | |
| Income | ||||||
| Gift Aided donations | 19376 | 19376 | 22245 | 1 | ||
| Small cash donations | 5161 | 100 | 5261 | 4879 | 2 | |
| Other donations | 5177 | 50 | 5227 | 5733 | 3 | |
| Gift Aid tax recovered | 6205 | 25 | 6230 | 6737 | 4 | |
| Grants | 8300 | 8300 | 61500 | 5 | ||
| M3 | 2770 | 2770 | 2204 | |||
| Top Tots | 355 | 135 | 490 | 411 | ||
| Coffee Morning | 1142 | 136 | 71 | 1349 | ||
| Social Hub | 510 | 427 | 937 | |||
| Church room hire | 2582 | 2582 | 2377 | 6 | ||
| Manse rent | 5840 | 5840 | 5755 | |||
| Special events | 336 | 336 | 7 | |||
| Sales | 270 | |||||
| Interest | 463 | 463 | 103 | 8 | ||
| Other income | 1 | 1 | ||||
| Total income | 47147 | 8611 | 3404 | 59162 | 112214 | |
| Expenditure | ||||||
| Building and grounds | ||||||
| maintenance | 2583 | 2583 | 1509 | 9 | ||
| Hall renovations | 200 | 2850 | 3050 | 77002 | ||
| Insurance | 2087 | 2087 | 1805 | |||
| Utilities | 4119 | 48 | 4167 | 3479 | 10 | |
| Staff | 18423 | 18423 | 19439 | 11 | ||
| Training | 326 | 326 | 12 | |||
| Church expenses | 2188 | 113 | 2302 | 1562 | 13 | |
| M3 | 2910 | 2910 | 2300 | |||
| Top Tots | 229 | 229 | 139 | |||
| Coffee Morning | 192 | 192 | ||||
| Social Hub | 427 | 427 | ||||
| Manse | 1352 | 1352 | 3277 | 14 | ||
| Giving | 6033 | 125 | 6158 | 5223 | 15 | |
| Total expenditure | 36984 | 3462 | 3759 | 44205 | 115734 |
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Balance sheet
| General | Restricted | Designated | Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| Opening balance | 24753 | -5000 | 638 | 20391 |
| Coffee Morning opening | 11 | 11 | ||
| balance (Note 16) | ||||
| Income | 47147 | 8611 | 3404 | 59162 |
| Expenditure | 36984 | 3462 | 3759 | 44205 |
| Income – Expenditure | 10163 | 5149 | -355 | 14958 |
| Closing balance | 34916 | 149 | 294 | 35359 |
| Funds held for Fun Day | 1299 | |||
| Total funds held | 36658 | |||
| Bank and cash balances | at 31st December | |||
| Deposit account (1-year fixed | interest 3%) | 15364 | ||
| Reserve account | 14149 | |||
| Current account | 6537 | |||
| Cash in hand | 607 | |||
| Total | 36658 |
Assets and liabilities
Assets
Insured value
| Cash and bank deposits | 36658 | |
|---|---|---|
| Other monetary assets (Note 17) | 2100 | |
| Church building | 1570556 | 250000 |
| Building contents | 67222 | 5000 |
| Manse | 159315 | 100000 |
| Total assets | 393758 |
Estate agent’s valuation (2020) Estimated value Estate agent’s valuation (2020)
| Liabilities | |
|---|---|
| Tax and National Insurance | 272 |
| Pension deficiency (Note 18) | 30 |
| Funds held for Fun Day | 1299 |
| Total liabilities | 1601 |
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Restricted funds
Hall renovations
| Hall renovations | ||
|---|---|---|
| Opening balance | -5000 | |
| Income Grants |
7800 | |
| Donations | 50 | |
| Total income | 7850 | 7850 |
| Expenditure Carpet for hall | 950 | |
| Painting | 2100 | |
| Total expenditure | 3050 | -3050 |
| From general funds | 200 | |
| Closing balance | 0 | |
| Warm Hub | ||
| Opening balance | 0 | |
| Income | ||
| Grant from Cumbria Community Foundation | 500 | |
| Donations | 136 | |
| Total income | 636 | 636 |
| Expenditure | ||
| Food & Hygiene course | 326 | |
| Gas & Electricity | 48 | |
| Tea, coffee, sugar | 113 | |
| Total expenditure | 487 | -487 |
| Closing balance | 149 | |
| Donations for other charities | ||
| Opening balance | 0 | |
| Donations received (including Gift Aid) | ||
| Christian Aid | 125 | |
| Total received | 125 | 125 |
| Donations sent | ||
| Christian Aid | 125 | |
| Total sent | 125 | -125 |
| Closing balance | 0 |
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Designated funds
M3
| M3 | ||
|---|---|---|
| Opening balance | 383 | |
| Income Entrance fees |
2670 | |
| Donation | 100 | |
| Total income | 2770 | 2770 |
| Expenditure Meals | 2380 | |
| Venue hire | 250 | |
| Speakers’ expenses | 280 | |
| Total expenditure | 2910 | -2910 |
| Closing balance | 243 | |
| Top Tots(cash account) | ||
| Opening balance | 255 | |
| Income Entrance fees |
490 | |
| Total income | 490 | 490 |
| Expenditure Food | 176 | |
| Cleaning | 20 | |
| Activity materials | 26 | |
| Keys | 6 | |
| Total expenditure | 229 | -229 |
| To general funds | -355 | |
| Closing balance | 162 | |
| Coffee Morning and Warm Hub(cash account) | ||
| Opening balance | 11 | |
| Income Takings |
1213 | |
| Donations for Warm Hub | 136 | |
| Total income | 1349 | 1349 |
| Expenditure Food | 122 | |
| Cleaning | 70 | |
| Total expenditure | 192 | -192 |
| To general funds | -1142 | |
| Closing balance | 26 |
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Social Hub (cash account)
| Social Hub(cash account) | ||
|---|---|---|
| Opening balance | 0 | |
| Income Takings |
873 | |
| Donations | 64 | |
| Total income | 937 | 937 |
| Expenditure Food | 427 | |
| Total expenditure | 427 | -427 |
| To general funds | -510 | |
| Closing balance | 0 | |
| 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 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 | 1656 | |
| Bank transfers | 17720 | |
| 2 | Small cash donations (eligible for Gift Aid) | |
| Sunday service offerings | 5056 | |
| For Christian Aid (R) | 100 | |
| For Knitted Bible | 105 | |
| 3 | Other donations | |
| For Hall Renovations (R) | 50 | |
| Online shopping fundraising schemes | 18 | |
| Others | 5159 | |
| 4 | Gift Aid tax recovered | |
| For Christian Aid (R) | 25 | |
| 5 | Grants | |
| Hall renovations (R) | ||
| South Copeland GDF Community Partnership | 5000 | |
| Rank Foundation | 2800 | |
| Warm Hub (R) | ||
| Cumbria Community Foundation | 500 | |
| 6 | Church room hire | |
| Foodbank | 600 | |
| KD School of Dance | 1638 | |
| Others | 344 | |
| 7 | Special events | |
| Pie & pea supper | 174 | |
| Concert | 162 | |
| 8 | Interest | |
| Reserve account | 159 | |
| Deposit account | 304 |
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9 Building and grounds maintenance
| 9 | Building and grounds maintenance | ||
|---|---|---|---|
| Excludes hall renovations | |||
| Plumbing & heating | 288 | ||
| P Wilson – various work | 1770 | ||
| Garden | 265 | ||
| Other maintenance | 260 | ||
| 10 | Utilities (£48 paid out of Warm Hub grant (R)) | ||
| Gas | 2179 | ||
| Electricity | 1084 | ||
| Water | 448 | ||
| Telecommunications | 455 | ||
| 11 | Staff | ||
| Salaries (including housing allowance) | 16817 | ||
| Income tax | 578 | ||
| National Insurance | 509 | ||
| Employee pension contributions | 1345 | ||
| Total deductions | 2433 | -2433 | |
| Salaries paid | 14384 | ||
| Income tax & National Insurance | 999 | ||
| Employee pension contributions | 1345 | ||
| Employer pension contributions | 1682 | ||
| Pension deficiency recovery contributions | 12 | ||
| Total pension contributions | 3039 | ||
| Total staff costs | 18423 | ||
| 12 | Training (paid out of Warm Hub grant(R)) | ||
| Food & Hygiene course | 326 | ||
| 13 | Church Expenses (£113 paid out of Warm Hub grant (R)) | ||
| Secretary’s expenses | 218 | ||
| Subscriptions & licences | 504 | ||
| Materials for Church activities | 82 | ||
| Keyboard amplifier | 372 | ||
| Computer repairs | 145 | ||
| Website | 72 | ||
| Catering | 578 | ||
| Hire of building | 200 | ||
| Key safe | 35 | ||
| Toaster | 50 | ||
| Other | 46 |
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14 Manse
| anse | |
|---|---|
| Maintenance | 1043 |
| Administration fee | 85 |
| Insurance | 224 |
15 Giving
| iving | |
|---|---|
| NW Baptist Association – Association expenses | 560 |
| North Western Baptist Association – Home Mission | 1540 |
| BMS World Mission | 1540 |
| SIM International | 1540 |
| SIM International – Cyclone Freddy Relief Appeal | 200 |
| Christian Aid (R) | 125 |
| Hawkshead Hill Baptist Church | 600 |
| St Georges URC Hartlepool | 53 |
16 Coffee Morning
In the past this fund was not included in the Church accounts.
17 Other monetary assets
| ther monetary assets | |
|---|---|
| Gift Aid claimed | 1463 |
| Invoices awaiting payment | 638 |
- 18 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 30 = 30
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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 2023, which are set out on pages 5 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: July 22nd 2024
Margaret E Bratley 22 Lowther Road, Millom, Cumbria, LA18 4LN
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