MILLOM BAPTIST CHURCH
Trustees Report and Accounts for the year ended 31st December 2024
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
2
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 and support for those who are housebound or less able to join us, but have been made aware that some people with no link to the Church find these reflections helpful too. 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 provide a ‘Warm Hub’ through the winter with homemade soup and a warm place for people to spend up to 4 hours once a week, and this has continued to grow and flourish, with funding from Cumbria Community Foundation and occasional visits from outside agencies who offer support or information to our regular attendees.
The Top Tots group provides space for children and their parents, carers and often grandparents, to come and play, learn and enjoy singing and snack time together.
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 (known as M3) 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.
3
The building is also used by a local choir (Phoenix Singers) and by a dancing school for children (KD Dancers). Most recently a weekly crochet and knitting group has begun to meet in the Church hall, and a Zumba class takes place weekly during term time.
During the year, the Church has held the first of what we hope will be regular film screenings, open to the community. In 2024 we began with one 12A film for adults, and a children’s film.
A team of volunteers regularly visit a local school 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 and is very well received by children and staff alike, and has enabled the minister to contribute to other school activities to support the school.
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 four to six 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
During 2024 the Church finances were given a significant boost due to a substantial legacy. The largest area of expenditure was for the installation of Audio-Visual/Conference facilities, which has been a very useful resource for the Church and for other groups that use the building. A large proportion of the cost was covered by a grant, but a substantial amount was needed from general funds. During the year a substantial amount was also spent on the manse. Despite this, the total income without the legacy has roughly matched total expenditure. It is anticipated that further repairs and improvements to both the Church building and the manse, and a redesign of the Church garden, will be carried out during 2025, but the expected costs will be well within the means of the Charity. 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.
4
Statement of income and expenditure
| General | Restricted | Designated | Total | |||
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | 2023 | Notes | |
| Income | ||||||
| Gift Aided donations | 25693 | 35 | 25728 | 19376 | 1 | |
| Small cash donations | 4401 | 596 | 3 | 5001 | 5261 | 2 |
| Other donations | 5100 | 5100 | 5227 | |||
| Gift Aid tax recovered | 7498 | 149 | 10 | 7657 | 6230 | 3 |
| Grants | 46589 | 46589 | 8300 | 4 | ||
| Legacies | 26807 | 26807 | ||||
| M3 | 2844 | 2844 | 2770 | |||
| Top Tots | 230 | 165 | 395 | 490 | ||
| Coffee Morning and | ||||||
| Warm Hub | 1186 | 174 | 1360 | 1349 | ||
| Social Hub | 937 | |||||
| Church room hire | 2581 | 2581 | 2582 | 5 | ||
| Manse rent | 6060 | 6060 | 5840 | |||
| Special events | 1170 | 1170 | 336 | 6 | ||
| Sales | 68 | 68 | 7 | |||
| Interest | 1199 | 1199 | 463 | 8 | ||
| Other income | 340 | 340 | 1 | 9 | ||
| Total income | 82334 | 47334 | 3230 | 132898 | 59162 | |
| Expenditure | ||||||
| Building and grounds | ||||||
| maintenance | 1850 | 1850 | 2583 | 10 | ||
| Hall renovations | 3050 | |||||
| Audio-visual/Conference | ||||||
| Facilities | 6017 | 46089 | 52106 | |||
| Insurance | 2166 | 2166 | 2087 | |||
| Utilities | 3499 | 180 | 3679 | 4167 | 11 | |
| Staff | 19884 | 19884 | 18423 | 12 | ||
| Training | 326 | |||||
| Church expenses | 2861 | 209 | 3070 | 2302 | 13 | |
| M3 | 156 | 3134 | 3290 | 2910 | ||
| Top Tots | 249 | 249 | 229 | |||
| Coffee Morning and | ||||||
| Warm Hub | 20 | 70 | 160 | 250 | 192 | 14 |
| Social Hub | 427 | |||||
| Manse | 12389 | 12389 | 1352 | 15 | ||
| Special events | 835 | 835 | 6 | |||
| Giving | 5730 | 745 | 6475 | 6158 | 16 | |
| Total expenditure | 55407 | 47293 | 3544 | 106244 | 44205 |
5
Balance sheet
| General | Restricted | Designated | Total | |
|---|---|---|---|---|
| funds | funds | funds | funds | |
| Opening balance | 34780 | 149 | 431 | 35359 |
| Income | 82334 | 47334 | 3230 | 132898 |
| Expenditure | 55407 | 47293 | 3544 | 106244 |
| Income – Expenditure | 26927 | 41 | -314 | 26654 |
| Closing balance | 61707 | 190 | 117 | 62014 |
| Funds held for Fun Day | 1299 | |||
| Total funds held | 63313 |
| Bank and cash balances at 31st December | |
|---|---|
| Deposit account (1-year fixed interest 5%) | 15029 |
| Deposit account (3 months notice) | 16135 |
| Reserve account | 27432 |
| Current account | 4410 |
| Cash in hand (Note 17) | 307 |
| Total | 63313 |
Assets and liabilities
Assets
| Assets | ||
|---|---|---|
| Insured value | ||
| Cash and bank deposits | 63313 | |
| Other monetary assets (Note 18) | 2279 | |
| Church building 1609807 |
250000 | Estate agent’s valuation (2020) |
| Building contents 81602 |
15000 | Estimated value |
| Manse 233663 |
100000 | Estate agent’s valuation (2020) |
| Total assets | 430592 | |
| Liabilities | ||
| Tax and National Insurance | 314 | |
| NWBA 2024 contribution | 560 | |
| Funds held for Fun Day | 1299 | |
| Total liabilities | 2173 |
6
Restricted funds
Audio-visual/Conference Facilities
| Audio-visual/Conference Facilities | ||
|---|---|---|
| Opening balance | 0 | |
| Income Grants |
46089 | |
| Total income | 46089 | 46089 |
| Expenditure Main contractor | 47624 | |
| TV screen attachment | 660 | |
| TV screen housing unit | 2474 | |
| Blind for hall | 1298 | |
| Cable adaptors | 50 | |
| Total expenditure | 52106 | -52106 |
| From general funds | 6017 | |
| Closing balance | 0 | |
| Warm Hub | ||
| Opening balance | 149 | |
| Income | ||
| Grant from Cumbria Community Foundation | 500 | |
| Total income | 500 | 500 |
| Expenditure | ||
| Hire of Guide Hall | 28 | |
| Gas, electricity, water | 180 | |
| Tea, coffee, sugar | 209 | |
| Milk | 42 | |
| Total expenditure | 459 | -459 |
| Closing balance | 190 | |
| Donations for other charities | ||
| Opening balance | 0 | |
| Donations received (including Gift Aid) | ||
| Christian Aid | 745 | |
| Total received | 745 | 745 |
| Donations sent | ||
| Christian Aid | 745 | |
| Total sent | 745 | -745 |
| Closing balance | 0 |
7
Designated funds
M3
| M3 | ||
|---|---|---|
| Opening balance | 243 | |
| Income Entrance fees |
2844 | |
| Donations | 38 | |
| Gift Aid | 10 | |
| Total income | 2892 | 2892 |
| Expenditure Meals | 2760 | |
| Venue hire | 250 | |
| Speakers’ expenses | 280 | |
| Total expenditure | 3290 | -3290 |
| From general funds | 156 | |
| Closing balance | 0 | |
| Top Tots(cash account) | ||
| Opening balance | 162 | |
| Income Entrance fees |
375 | |
| Sale of toys | 20 | |
| Total income | 395 | 395 |
| Expenditure Food | 179 | |
| Cleaning | 30 | |
| Activity materials | 27 | |
| Treats | 13 | |
| Total expenditure | 249 | -249 |
| To general funds | -230 | |
| Closing balance | 77 | |
| Coffee Morning and Warm Hub(cash account) | ||
| Opening balance | 26 | |
| Income Donations (eligible for Gift Aid) |
1360 | |
| Total income | 1360 | 1360 |
| Expenditure Food | 97 | |
| Cleaning | 92 | |
| Washing up bowls | 13 | |
| Total expenditure | 202 | -202 |
| To general funds | -1186 | |
| From restricted funds (Warm Hub grant (R) for milk) | 42 | |
| Closing balance | 40 |
8
Funds held in trust
Fun Day
| ay | |
|---|---|
| Opening balance | 1299 |
| Deposited | 0 |
| Withdrawn | 0 |
| Closing balance | 1299 |
Payments to trustees
| Payments to trustees | |
|---|---|
| R A Street | Minister’s stipend and housing allowance in line with Baptist Union guidelines |
| J Liney | Reimbursement for items purchased for the Church |
| S E Troll | Reimbursement for items purchased for the Church |
| M J Moyle | Gardening services (£80) |
9
Notes to the accounts (R – Restricted, D – Designated)
| 1 | Gift Aided donations | |
|---|---|---|
| Sunday service offerings | 1733 | |
| Bank transfers | 23960 | |
| For M3 (D) | 35 | |
| 2 | Small cash donations (eligible for Gift Aid) | |
| Excludes donations received at the Coffee Morning and Warm Hub | ||
| Sunday service offerings | 4291 | |
| For Christian Aid (R) | 596 | |
| For M3 (D) | 3 | |
| Funeral offering | 73 | |
| Others | 37 | |
| 3 | Gift Aid tax recovered | |
| For Christian Aid (R) | 149 | |
| For M3 (D) | 10 | |
| 4 | Grants | |
| Audio-visual/Conference Facilities (R) | ||
| Radioactive Waste Management | 46089 | |
| Warm Hub (R) | ||
| Cumbria Community Foundation | 500 | |
| 5 | Church room hire | |
| Foodbank | 600 | |
| KD School of Dance | 1551 | |
| Zumba class | 220 | |
| Crochet & Knitting Club | 110 | |
| Black Combe Quilters | 100 | |
| 6 | Special events | |
| Concert ticket sales | 1170 | |
| Musicians | -500 | |
| Profit | 670 | |
| Half profit to Methodist Church | -335 | |
| Remaining profit | 335 | |
| 7 | Sales | |
| Tea & coffee | 50 | |
| Digital projectors | 18 | |
| 8 | Interest | |
| Reserve account | 400 | |
| Deposit accounts | 799 |
10
9 Other income
| 9 | Other income | ||
|---|---|---|---|
| Insurance claim | 330 | ||
| Funeral | 10 | ||
| 10 | Building and grounds maintenance | ||
| Excludes Audio-visual/Conference Facilities | |||
| Plumbing & heating | 705 | ||
| Electrics | 439 | ||
| Garden | 245 | ||
| Gutters – storm damage | 380 | ||
| £330 covered by insurance | |||
| Hall floor repair | 80 | ||
| 11 | Utilities (£180 paid out of Warm Hub grant (R)) | ||
| Gas | 1916 | ||
| Electricity | 905 | ||
| Water | 486 | ||
| Telecommunications | 372 | ||
| 12 | Staff | ||
| Salaries (including housing allowance) | 18106 | ||
| Income tax | 816 | ||
| National Insurance | 470 | ||
| Employee pension contributions | 1449 | ||
| Total deductions | 2734 | -2734 | |
| Salaries paid | 15372 | ||
| Income tax & National Insurance | 1243 | ||
| Employee pension contributions | 1449 | ||
| Employer pension contributions | 1811 | ||
| Pension deficiency recovery contributions | 10 | ||
| Total pension contributions | 3269 | ||
| Total staff costs | 19884 | ||
| 13 | Church Expenses | ||
| Secretary’s expenses | 179 | ||
| Subscriptions | 209 | ||
| Licences | 881 | ||
| Materials for Church activities | 39 | ||
| Keyboard stand | 36 | ||
| Internet services | 1222 | ||
| Catering (£209 paid out of Warm Hub grant (R) | |||
| for tea, coffee and sugar) | 467 | ||
| Hire of Guide Hall | 24 | ||
| Other | 13 |
11
14 Coffee Morning and Warm Hub
| offee Morning and Warm Hub | |
|---|---|
| Cash account expenditure | 202 |
| Hire of Guide Hall (£28 from Warm Hub grant (R)) | 48 |
£42 deducted from cash account expenditure and paid from Warm Hub grant (R) hence:
| hence: | ||
|---|---|---|
| Expenditure from designated funds | 160 | |
| Expenditure from general funds | 20 | |
| Expenditure from restricted funds (Warm Hub grant) | 70 | |
| 15 | Manse | |
| Maintenance | 11994 | |
| Administration fee | 99 | |
| Insurance | 295 | |
| 16 | Giving | |
| North Western Baptist Association – Home Mission | 1560 | |
| BMS World Mission | 1560 | |
| SIM International | 1560 | |
| Disasters Emergency Committee | ||
| Ukraine Humanitarian Appeal | 50 | |
| Christian Aid (R) | 745 | |
| Hawkshead Hill Baptist Church | 1000 | |
| 17 | Cash in hand | |
| Cash accounts | 117 | |
| Income not banked | 190 | |
| 18 | Other monetary assets | |
| Gift Aid claimed | 1490 | |
| Invoices awaiting payment | 789 |
12
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 2024, 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:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
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: C Stolborg 8[th] May 2025
Christopher Stolborg Accounting & Tax Solutions Ltd Eastview, Holborn Hill, Millom, Cumbria, LA18 5AT
13