Scarisbrick New Road Baptist Church Annual Report 2021 & 2022 ## **Table of Contents** Legal And Administrative Information...............................................................................3 Charity Trustees...............................................................................................................4 Who We Are.....................................................................................................................5 Secretary’s Report............................................................................................................6 Minister’s Report..............................................................................................................7 Safeguarding..................................................................................................................11 Our Building...................................................................................................................12 Mission Partners............................................................................................................13 Places Of Welcome........................................................................................................14 Tiny Tots.........................................................................................................................14 YouTube.........................................................................................................................14 2 ## **Legal And Administrative Information** |**Name Of Charity:**|Scarisbrick New Road Baptist Church| |---|---| |**Address:**|Scarisbrick New Road
Southport
PR8 6PU| |**Phone Number:**|01704 501673| |**Website:**|www.southportbaptist.org.uk| |**Email Address:**|info@southportbaptist.org.uk| |**Registered Charity Number:**|1190214| |**Banking Services:**|NatWest
130 London Street
Southport
PR9 0AE| |**Independent Examiner:**|Lifestyles Accountancy Limited
39 Kirklees Road
Southport
PR9 4RB| |**Property Trustees:**|The Baptist Union Corporation
Baptist House
PO Box 44
129 Broadway
Didcot
Oxfordshire
OX11 8RT| |**Governing Document:**|Constitution adopted 13thFebruary 2020| 3 ## **Charity Trustees** Trustees are appointed by the church to serve the church in a leadership capacity to ensure good governance and stewardship of the charity’s resources. The charity trustees are comprised of; the minister/s (where in place), elders (where in place), deacons, the secretary and the treasurer. Where there is no named secretary or treasurer, all of the trustees bear the responsibility for sharing these roles. |**Name**|**Role**|**Status**| |---|---|---| |Rev. Daniel Parkes|Minister/Chair|Active (Appointed September 2017)| |Mrs. Kathryn Johnson|Secretary|Active (Appointed February 2020)| |Mrs. Barbara Cross|Deacon|Active (Appointed May 2022)| |Mr. Mark Hibell|Deacon|Active (Appointed November 2022)| |Mr. Robert Poole|Treasurer|Stood Down November 2021| |Mr. Gareth Potter|Secretary|Stood Down November 2021| |Mr. John Sullivan|Treasurer|Stood Down April 2022| |Miss. Mary Brocklehurst|Deacon|Stood Down November 2022| ## **Our Current Trustees** Rev. Daniel Parkes _Minister_ Mrs. Barbara Cross _Mission_ Mrs. Kathryn Johnson _Secretary_ **----- Start of picture text -----**
Mr. Mark Hibell
Safeguarding
**----- End of picture text -----**
4 ## **Who We Are** Scarisbrick New Road Baptist Church (hereafter referred to as the church) is made up of people from all walks of life who choose to share our lives together as one big family, joined together through our faith in Jesus Christ. As a church and registered charity, our purpose is to advance the Christian faith according to the principles of the Baptist tradition. To help us achieve this we are associated with Baptists Together[1] at a national level, along with the North West Baptist Association[2] at a regional level. Across Southport and the wider Merseyside area we also work alongside other churches of different denominations, as well as other Christian charities, to further support and enhance our aims and objectives. Our church community meets regularly for worship as well as to support one another and our wider community through a range of activities and initiatives. We raise funds primarily through donations made by our church community, and occasionally through grant applications from organisations sympathetic to our aims, in order to financially support the work we undertake. As a member of the Baptist Union the church subscribes to the Baptist Union’s Declaration of Principle: - That our Lord and Saviour Jesus Christ, God manifest in the flesh, is the sole and absolute authority in all matters pertaining to faith and practice, as revealed in the Holy Scriptures, and that each church has liberty, under the guidance of the Holy Spirit, to interpret and administer His laws. - That Christian Baptism is the immersion in water into the name of the Father, the Son and Holy Spirit, of those who have professed repentance towards God and faith in our Lord Jesus Christ who ‘died for our sins according to the Scriptures; was buried, and rose again on the third day’. - That it is the duty of every disciple to bear personal witness to the gospel of Jesus Christ, and to take part in the evangelisation of the world. > 1 Baptists Together website: www.baptist.org.uk 2 North West Baptist Association website: www.nwba.org.uk 5 ## **Secretary’s Report** As a Baptist Church we democratically run our Church by a voting process to appoint members of the church to serve as trustees. This group of people meet monthly to discuss the day to day running of the church. Any business that needs to be voted on is taken to a Church Meeting, which takes place quarterly throughout the year. A quorum needs to be formed out of the Church Members attending that meeting for a vote to be taken. Minutes of both Trustee and Church Meetings are taken and kept. Financial statements are also given at each Church Meeting. There is a weekly Sunday morning time of worship, which will include singing, prayers, reading from the Bible and a sermon, after which there is time for the fellowship to socialise with one another over refreshments. The Church has a safe space cafe that opens every Friday morning (in our lounge) with the opportunity for people to chat, have refreshments, read, play board games or do a jigsaw puzzle. For families in the town there is a weekly parent and _Parent & Toddler Group_ toddler group open to all where children can play in a safe environment and parents can chat and enjoy refreshments. Currently there are 15 to 20 families who attend this morning group which takes place our Large Hall. The hall is also used in the evenings by The Hoghton Players, a local musical society, for their rehearsals. Other users of our building include the Southport And Area Schools Workers Trust (SASWT) who have their **----- Start of picture text -----**
House Of Games
**----- End of picture text -----**
offices, storage areas and filming studio in the building, as well as a local band who use a room for rehearsals. During the school half-term holidays we have hosted a number of “House of Games” events where we invited our local community to join us to play board games, make crafts & build Lego creations. We’re looking forward to hosting more events like this to continue building relationships with the community around our building and further afield. 6 ## **Minister’s Report** In 2021, with the continued uncertainty surrounding the global coronavirus pandemic, many of our celebrations and activities took place virtually through the adoption of technology. Like many other churches we relied heavily on video conferencing, using Zoom to help us maintain our connections with one another. Alongside this, our weekly celebrations were livestreamed via YouTube[3] , not only supporting and blessing our own church family, but blessing others who have also viewed these videos. This has proved to be a valuable aspect of our ministry and mission, and one which we have continued, even when returning to meeting in person in May 2021. Despite the additional safeguards that were put in place upon our return, it was a very welcome experience to meet together physically as this had been much missed. In 2022 we entered the “Tales Of Technology” competition run by the Baptist Insurance Company. The aim of the competition was to showcase how churches had adopted technology to support their mission and ministry. We were delighted to receive the news that we had won the first prize for our region, receiving £500 and a box of goodies. Our musical group have continued to produce recordings of popular hymns and songs in order to support the church in our worship when we have been unable to sing due to the restrictions. These have been a blessing not only to our fellowship but to the wider church as others have been able to make use of them in their own worship celebrations. For Christmas 2021 we hosted “Carols By Carlight” in our church car park, inviting the local community to join us to share the **----- Start of picture text -----**
Livestreaming Equipment
**----- End of picture text -----**
joy of Christmas through carols, mince pies and hot chocolate. Like the previous year, we _Carols By Carlight_ were able to livestream this further afield. Through the use of the technology we were able to support Linaker Primary School by not only hosting their Christmas performances for Key Stage 1 children, but through livestreaming these to their families who were unable to attend in person. We continued to support the school for their Christmas 2022 nativities. Throughout the last two years we have enjoyed a variety of preaching and teaching topics. We 3 The Church YouTube Channel: https://www.youtube.com/@southportbaptist 7 started by reflecting on the year ahead being one filled with hope before exploring more about who Jesus is, making use of the E100 Essential Jesus resources. In a twist of irony, Pentecost was celebrated by returning to the building and gathering physically once again. After a period of almost 18 months this was welcome but also presented the challenge of how these gatherings might work. However, being back together meant that it was easier to invite others to preach and share God’s word, including our regional minister and members of the congregation who offered both one-off messages as well as supporting longer preaching series. I am grateful for their continued support in this valuable are of ministry. Our topics of focus included the names of God, evangelism as we reflected on passing on the baton of faith, and the Old Testament books of Ezra and Nehemiah. In 2022 our main preaching and teaching topic has been the Gospel of Mark, which we diligently worked our way through over the course of 26 weeks. Following the sad news of the death of Her Majesty Queen Elizabeth in September 2022, our focus on the Sunday was on the Majesty Of A Faithful Life and how, if Hebrews chapter 11 were to be written today, the Queen would no doubt have been included in the list of heroes of the faith. Our 8 next mini-series was based on the Frontline Sundays resource from LICC (London Institute Of Contemporary Christianity) which challenged how we view and approach mission in the places that God has called us during the week. However, our highlight of 2022 had to be our baptismal celebration on 25[th] September where we supported Linda and Kath as they were baptised. Following a period of some 16 years since our last baptisms, this really was a celebration, followed by sharing a meal in our newly laid out lounge. This was a really encouraging time that filled us with joy and we can’t wait for our next baptism. We have also welcomed two new members to our church family, as we entered into covenant relationships with Robert Shallcross and Kath Rutter. _Baptism Celebration Meal_ Also in 2022 we hosted Linaker Primary School’s end of year production of The Amazing Adventures Of Super Stan. With their first choice venue falling through, we came to their rescue and ensured that they could celebrate their achievements. They were ever so grateful and were thrilled at our hospitality, even going as far as providing them with a theatre, complete with lighting, in which to perform. **----- Start of picture text -----**
SASWT Celebration
**----- End of picture text -----**
We also hosted the annual Southport And Area Schools Workers Trust celebration on Sunday 18[th] September as we reflected on the valuable work Tabz, Hettie and the team of volunteers do to share the love and good news of Jesus with the young people across town. In the run up to Easter we also hosted Mission Impossible, the first “live” event since the lockdowns, inviting several hundred primary school pupils to learn about the Easter story in a fully interactive experience. In September Alastair and I joined with people from churches across Southport to learn more about youth work through the Youthscape Essentials course. This was done with the intention of starting our own youth group in the very near future. 9 We have continued to make use of MailChimp to provide a weekly update of news, reflections, jokes and prayer points, as well as links to our YouTube livestream. This continues to be useful resource and helps to promote the church through our social media channels on Facebook and Twitter. In May 2022 we joined the wider Baptist family as we virtually joined in with the Sunday Celebration livestream from the Baptist Assembly. It is amazing to see how technology has enabled us to connect in this way so that many of use can be encouraged by the conference instead of just a handful. Although not reliant on technology, the end of 2022 saw a small band of us share Christmas carols with residents of The Willows nursing home which was greatly appreciated by them. Sadly during the last two years we have have hosted several funerals. In 2021 we said a said a very sad farewell to Jean Carr who very much regarded church as her spiritual home and who had faithfully served in many capacities over the years. We also celebrated the lives of Don Harvey and Paul Crispus-Jones, both of whom had family connections with the church. In 2022 we gave thanks for Bert Rothwell and Muriel Davies, both of whom were much loved and valued members of our church family who will be sorely missed. We also hosted Living Fellowship as they celebrated the life of Samuel Lathom who’s life was tragically cut short. Although these are emotional times, it is good that we have been able to support the families and friends of those who have died, reflecting the hospitality, love and compassion of Jesus. _The Adventures Of Super Stan_ _Harvest 2022 Display_ _The Baptist Assembly Livestream_ _Mission Impossible 2022_ 10 ## **Safeguarding** We continue to take the safeguarding of children and vulnerable adults seriously, ensuring that our safeguarding policy is implemented and reviewed annually. Our policy is based on the model policy produced by Baptists Together and edited to reflect our own circumstances. The shortened policy statement is displayed around the church building and each person working with children and/or vulnerable adults has a copy of the full safeguarding policy. Copies of the policy are available on request from the church office and freely available on the church website.[4] Alongside our minister, the safeguarding team comprises of: **Designated Person For Safeguarding:** Mrs. Kim Parkes **Deputy Designated Person For Safeguarding:** Mrs. Maureen Dow **Safeguarding Trustee:** Mr. Mark Hibell Mrs. Kim Parkes Mrs. Maureen Dow Mr. Mark Hibell No safeguarding incidents were reported for 2021 or 2022 and no significant changes needed to be made to the safeguarding policy other than changing the name of the safeguarding trustee. All new trustees have received DBS (Disclosure And Barring Service) checks and existing DBS records of trustees and workers are up-to-date. Our list of document checkers for the DBS application process include the designated person for safeguarding, the deputy designated person for safeguarding, the safeguarding trustee and the minister. 4 Church policies: www.southportbaptist.org.uk/policies 11 ## **Our Building** Our church building has existed since April 1966 and came about through the amalgamation of two other Baptist churches, these being The Tabernacle and Hoghton Street Baptist Church, both of which were themselves established in the late 1800's. Part of the original Tabernacle remains, comprising of a kitchen, toilets, sports hall, lounge and assorted smaller rooms over two floors. The more modern part of the building comprises of our main auditorium along with toilets, a meeting room and office. Our rooms are used by the church for _The Tabernacle (Early 1900's)_ our weekly Sunday celebrations as well as being used by community groups including the Southport And Area Schools Workers Trust, Compassion Acts and the Hoghton Players. Overall the buildings are in reasonable condition for their age with ongoing maintenance undertaken to ensure that it continues to be safe and secure. During the lockdowns we made regular checks to ensure that the building was safe and secure. Part of the plaster on the large hall ceiling did fall down resulting in a large hole and unsecured plaster in one section. This was repaired by a local roofer using plasterboard and the rest of the roof was inspected to ensure that it was safe. During the lockdowns we took the opportunity to redecorate the Sanctuary toilets and vestibule to make this more welcoming. Hand towels _The Reconditioned Pool Table_ were replaced with paper towel dispensers in all of the toilets and sanitiser dispensers were installed around the building. The audio visual equipment was relocated from the middle of the Sanctuary to the rear and new electrical sockets were installed by a local electrician to provide power for it all, as well as for a hot water urn. The small hall has been reconditioned and made more welcoming, with the addition of sofas and decorations. To reflect our desire to be a beacon of hope, it is now called The Light Lounge. This room is integral to 12 our weekly Place Of Welcome, Compassion Acts for the Foodbank and Radiate, our new youth group. Despite the challenge it presented, the pool table has been relocated from upstairs to the lounge and recovered to make it a valuable addition to this space. With the repairs to the hall ceiling in 2021, and following our discussion at our March 2022 church meeting, we have been able to move forward with letting our hall to members of our local community. It has been a pleasure to support Jess from Dollys Bootcamp and Lucy from Sweaty Mamas, who have been regular users of our facilities. Local band Rhyming With Orange, choral group the Hoghton Players, Compassion Acts and the Southport And Area School Workers Trust also continue to call our building home. ## **Mission Partners** Our main mission partners are BMS World Mission.[5] Through them we supported Tim and Linda Darby and their work in Uganda, specialising in the provision of clean water and advocacy work. In 2021 we were encouraged by their “virtual” visit on Zoom, hearing about their work and how we might support them through prayer. In June 2022 we were able to welcome Tim personally as he visited with us and shared his and Linda’s news of their work and next steps as they looked to return to the UK following their assignment. Following a consultation with the church to find out what area of ministry we would like to support and what part of the world we wanted to focus on we put our thoughts to BMS. They provided the details for our new partners Dave and Michele Mahon who are working in Peru and we look forward to getting to know them and their family better. At harvest our focus was on supporting the work of Operation Agri[6] and we heard about their “Go For Growth” project in Uganda. At Christmas we continued to support the work of Spurgeons Children’s Charity[7] , with our Christmas Day offering being given to their work. We also collected donations of gifts to support the Mayor’s charity. > 5 BMS World Mission website: www.bmsworldmission.org > 6 Operation Agri website: www.operationagri.org.uk > 7 Spurgeons Children’s Charity website: www.spurgeons.org 13 ## **Places Of Welcome** As we emerged from the lockdowns, we re-opened our Place Of Welcome[8] in September 2021. We applied for and received a modest grant from Living Well Sefton to support our re-opening which was a huge blessing. This grant enabled us to invest in refreshments, equipment, publicity and a wide selection of board games to help those who live alone or in isolation by encouraging them to join a _Our Place Of Welcome_ community group and make new friends. In 2022 the Place Of Welcomed moved into the Light Lounge where it is open weekly on a Friday morning. ## **Tiny Tots** Our TinyTots toddler group started back in September 2022 and has attracted between 15 and 20 families. We meet on Wednesday mornings between 9:30am and 11:00am and enjoy play time with our massive selection of toys, snack time and singing time. In line with other increases, we have had to increase the cost of each session to £2 per family but this has been supported by our guests who love being able to come. ## **YouTube** Our YouTube channel continues to be a major online presence, acting as a “shop window” to those beyond our walls. Whether it is our own members who are housebound or working shifts, or those looking for a church to join, our livestreams offer a safe and accessible way of joining our fellowship or for simply catching up. For those interested in the numbers, our YouTube statistics for 2021 and 2022 were: ||**2021**|**2022**|**Combined**| |---|---|---|---| |**Number Of Views:**|10,273|15,508|25781| |**Number Of New Subscribers:**|42|84|126| |**Watch Time (Hours):**|696.4|688.7|1385.1| 8 Places Of Welcome website: www.placesofwelcome.org.uk 14 **Charity registration number: 1190214** ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** **FINANCIAL STATEMENTS AND TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2022** http://www.southportbaptist.org.uk/ ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **INDEX TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ||**Page**| |---|---| |Legal and administrative information|1| |Trustees' report|2 - 4| |Independent examiner's report|5| |Statement of financial activities|6| |Balance sheet|7| |Notes to the financial statements|8 - 12| ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** |**Trustees:**|Rev Daniel Parkes|| |---|---|---| ||Mary Brocklehurst|- resigned 22 November 2022| ||Barbara Cross|- appointed 22 April 2022| ||Mark Hibell|- appointed 22 November 2022| ||John Sullivan|- resigned 22 April 2022| ||Kathryn Johnson|| |**Secretary:**|Kathryn Johnson|| |**Treasurer:**|John Sullivan|- resigned 22 April 2022| |**Charity number:**|1190214|| |**Charity Address:**|Scarisbrick New Road Baptist Church|| ||Scarisbrick New Road|| ||Southport|| ||PR8 6PU|| |**Independent Examiners:**|Lifestyles Accountancy Limited|| ||39 Kirklees Road|| ||Southport|| ||PR8 4RB|| |**Bankers:**|NatWest|| ||130 Lord Street|| ||Southport|| ||PR9 0AE|| Page 1 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **TRUSTEES' REPORT** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** The trustees submit their annual report and financial statements for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in 2005 in preparing the annual report and financial statements of the charity. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Governing document** The organisation is a Charitable Incorporated Organistation which was registered on 2 July 2020. It is governed by its Constitution which was last ammended on 13 February 2020. ## **Recruitment and appointment of the trustees** The board seeks to achieve a balance of skills and experience amongst the trustees. In order to maintain this, the board reviews its skill and experience mix each year and seeks to recruit new trustees when necessary, subject to the conditions set out in the governing document. Nominations are further sought from church members. Appointment is made by voting on those nominated at an ordinary church meeting. Candidates who receive votes from at least 50% of members voting are appointed as trustees. Each calendar year one third (or if not a multiple of three, the number nearest to one third) of the current trustees shall retire from office. ## **Trustee induction and training** The current board of trustees will provide any new trustee with an overview of the timetable of board meetings, copies of the recent minutes of meetings, the recent reports and accounts and explain their general and specific responsibilities. Ongoing training is provided by the board of trustees as and when the need arises. ## **Risk management** As part of a risk review, the trustees have concluded that the following are priorities for the coming year: - = Continued training in connection with safeguarding children and vulnerable adults; - = Training in connection with food hygiene; - = Training in connection with first aid; - = Minimising expenditure on heating through upgrade of current heating system; - = Implement a new accountancy system using FreeAgent; and - = Implement additional ways to raise funds ## **Organisational structure** Scarisbrick New Road Baptist Church is governed by its board of trustees that are responsible for the strategic direction and policy of the charity. Page 2 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** **TRUSTEES' REPORT (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **OBJECTIVES AND ACTIVITIES** ## **Objects of the charity** The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. The purpose of the charity is to advance the Christian faith according to the principles of the Baptist denomination. The charity may also advance education and carry out other charitable purposes in ther United Kingdon and/or other parts of the world. ## **ACHIEVEMENTS AND PERFORMANCE** ## **Review and summary of the year** Throughout the year the charity has maintained the provision of public worship and prayer on a weekly basis. ## **FINANCIAL REVIEW** ## **Principal funding sources** The principal sources of funding for the charity continue to be donations from the church congregation in addition to some giving from other Christian groups. ## **Reserves policy** In order to maintain the day to day running of the charity the trustees have agreed that an amount of no less than 3 months running costs should be available in reserves at any one point in time. They have also considered the need to set aside funding to cover potential property repairs and capital costs from time to time. The trustees conclude that this accumulates to an amount of In the year to 31 December 2022 the amount available in free, unrestricted reserves was £173,037 (2021 - £180,534). This level is much more than is the calculated minimum becuase it was accumulated from a historical legacy and will be used to cover expected annual deficits for the short term. All funds currently held by the charity are unrestricted. Page 3 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **TRUSTEES' REPORT (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **PLANS FOR FUTURE PERIODS** ## **General plans** The charity will continue its operations throughout the year and look to expand on its operations to bring the gospel of Jesus Christ to more people. ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: - a. select suitable accounting policies and apply them consistently; - b. observe the methods and principals in the Charities SORP; - c. make judgements and estimates that are reasonable and prudent; - d. state whether applicable UK accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; - e. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report was approved by the board of trustees on 21 May 2023 and signed on its behalf by: ……………………………… ## **Rev Daniel Parkes - trustee** Page 4 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** We report on the financial statements of the charity for the year ended 31 December 2022, which are set out on pages 6 to 12. ## **Respective responsibilities of trustees and examiner** The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is our responsibility to: - (i) examine the accounts under section 145 of the Charities Act, - (ii) to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and - (iii) to state whether particular matters have come to our attention. ## **Basis of independent examiner's statement** Our examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the 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 accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below. ## **Independent examiner's statement** In connection with our examination, no matter has come to our attention: - a) which gives us reasonable cause to believe that in, any material respect, the requirements: - to keep accounting records in accordance with section 130 of the Charities Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or - b) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. ## **Daniel Styles (Independent examiner)** **Dated:** 26 May 2023 **for and on behalf of Lifestyles Accountancy Limited** Page 5 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **STATEMENT OF FINANCIAL ACTIVITIES** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** |**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
**Notes**
**£**
**£**
**£**
**INCOMING RESOURCES**
Incoming resources from generated funds:
Voluntary income:
Donations and gifts
**2**
36,972
2,275
39,247
Activities for generating funds:
Rental income
**3**
9,881
-
9,881
**TOTAL INCOMING RESOURCES**
46,853
2,275
**49,128**
**RESOURCES EXPENDED**
Charitable activities
**4**
54,250
550
54,800
Governance costs
**5**
100
-
100
**TOTAL RESOURCES EXPENDED**
54,350
550
**54,900**
(7,497)
1,725
**(5,772)**
Fund balances at 1 January 2022
890,534
-
890,534
Fund balances at 31 December 2022
883,037
1,725
**884,762**
**NET (OUTGOING) RESOURCES**
**FOR THE YEAR**|**Total**
**funds**
**2021**
**£**
28,356
10,727
**39,083**
53,600
100
**53,700**
**(14,617)**
905,151
**890,534**| |---|---| The notes on pages 8 - 12 form part of these financial statements. Page 6 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **BALANCE SHEET** ## **AS AT 31 DECEMBER 2022** |**Notes**
**FIXED ASSETS**
Property
**6**
**CURRENT ASSETS**
Cash at bank and in hand
**CURRENT LIABILITIES**
Accrued costs
**NET CURRENT ASSETS**
**TOTAL NET ASSETS**
**FUNDS**
Restricted funds
Unrestricted funds
Designated funds
**TOTAL FUNDS**
………………………………
**Rev Daniel Parkes - trustee**
Approved and signed on behalf of the board on 21 May 2023 by:
**7 & 9**|**Total**
**funds**
**2022**
**£**
710,000
710,000
174,862
174,862
100
100
174,762
**884,762**
1,725
853,037
30,000
**884,762**|**Total**
**funds**
**2021**
**£**
710,000
710,000
180,634
180,634
100
100
180,534
**890,534**
-
860,534
30,000
**890,534**| |---|---|---| The notes on pages 8 - 12 form part of these financial statements. Page 7 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **NOTES TO THE FINANCIAL STATEMENTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **1 ACCOUNTING POLICIES** ## **a Basis of preparation** The financial statements have been prepared under the historical cost convention and in accordance with the FRSSE Statement of Recommended Practice (FRSSE SORP), "Accounting and Reporting by Charities" published in March 2015. ## **b Fund accounting** Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements where relevant. ## **c Incoming resources** All incoming resources are included in the SOFA when the charity is legally entitled to the income and can be quantified with reasonable accuracy. For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. No amounts are included in the financial statements for services donated by volunteers. ## **d Resources expended** All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources. Fund raising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management costs. Management and administration costs are those incurred in connection with the administration of the charity and compliance with constitutional and statutory requirements. ## **e Fixed assets and depreciation** Tangible fixed assets costing more than £500 are capitalised and included at cost including and incidental expenses of acquisition. Tangible fixed assets represent the valuation of properties owned by the charity when it transferred from a trust to a CIO. The valuation has been undertaken by the trustees at open market value. Page 8 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **2 VOLUNTARY INCOME** |**Donations and gifts:**
Loose collection
Standing orders and online
Envelopes
Gift aid recovered
Raised for good casues
Grants received
Other income
**3**
**Rental income:**
Rent of 60 Bedford Road
Southport and Area SWT
Hoghton Players Society
Other lettings received
**ACTIVITIES FOR GENERATING**|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
5,098
-
**5,098**
22,747
-
**22,747**
1,510
-
**1,510**
4,704
-
**4,704**
-
550
**550**
500
1,725
**2,225**
2,413
-
**2,413**
36,972
2,275
**39,247**
**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
5,086
-
**5,086**
1,000
-
**1,000**
1,280
-
**1,280**
2,515
-
**2,515**
9,881
-
**9,881**
**FUNDS**|**Total**
**funds**
**2021**
**£**
4,806
17,614
1,975
3,436
525
-
-
**28,356**
**Total**
**funds**
**2021**
**£**
6,442
1,000
330
2,955
**10,727**| |---|---|---| Page 9 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **4 COSTS OF CHARITABLE ACTIVITIES** |**Ministry costs:**
Ministers stipend
Housing allowance
Pension, NI and other on-costs
Pension deficiency payments
Outreach
Minstry expenses
Pulpit supply
**Rental property costs:**
Insurance
Central heating cover
**Church upkeep costs:**
Maintenance
Heat and light
Water
Insurance
Telephone and internet
Pinting, postage and stationery
Subscriptions
Cleaning
Other costs
**Mission and giving:**
BUGB - Home mission
Baptist World mission
Gifts from church funds|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
24,750
-
**24,750**
6,480
-
**6,480**
4,582
-
**4,582**
2,192
-
**2,192**
-
-
**-**
1,783
-
**1,783**
-
-
**-**
39,787
-
**39,787**
293
-
**293**
-
-
**-**
293
-
**293**
1,922
-
**1,922**
2,391
-
**2,391**
361
-
**361**
2,996
-
**2,996**
385
-
**385**
417
-
**417**
903
-
**903**
50
-
**50**
-
-
**-**
9,425
-
**9,425**
1,790
-
**1,790**
2,175
-
**2,175**
780
550
**1,330**
4,745
550
**5,295**
54,250
550
**54,800**|**Total**
**funds**
**2021**
**£**
24,500
6,279
3,077
3,695
800
120
215
38,686
274
29
303
2,715
2,166
344
2,723
729
334
962
90
208
10,271
1,390
1,670
1,280
4,340
**53,600**| |---|---|---| Page 10 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** ## **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **5 GOVERNANCE COSTS** |Independent examination|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**2022**
**2022**
**2022**
**£**
**£**
**£**
100
-
**100**
100
-
**100**|**Total**
**funds**
**2021**
**£**
100
**100**| |---|---|---| ## **6 FIXED ASSETS (at valuation)** |Church property
60 Bedford Road|**Total**
**funds**
**2022**
**£**
500,000
210,000
**710,000**|**Total**
**funds**
**2021**
**£**
500,000
210,000
**710,000**| |---|---|---| ## **7 ANALYSIS OF NET ASSETS BETWEEN FUNDS** |Fixed assets
Current assets
Current liabilities|**Unrestricted**
**Restricted**
**Total**
**funds**
**funds**
**funds**
**£**
**£**
**£**
710,000
-
**710,000**
174,862
1,725
**176,587**
(100)
-
**(100)**
884,762
1,725
**886,487**| |---|---| ## **8 TRUSTEES REMUNERATION** Rev Daniel Parkes received a total of £24,750 (2021 - £24,500) in wage costs for his work in the day to day operation of the charity but not in any respect in connection with his role as trustee. No other trustee received any remuneration or expenses. Page 11 of 12 ## **SCARISBRICK NEW ROAD BAPTIST CHURCH CIO** ## **NOTES TO THE FINANCIAL STATEMENTS (continued)** **FOR THE YEAR ENDED 31 DECEMBER 2022** ## **9 FUNDS** |**Restricted funds:**
BMS birthday scheme
Special collections
Nathaniel Reynor Trust|**Balance at**
**Incoming**
**Resources**
**1 Jan 22**
**Resources**
**Expended**
**£**
**£**
**£**
-
105
(105)
-
445
(445)
-
1,725
-
-
2,275
(550)|**Balance at**
**31 Dec 22**
**£**
**-**
**-**
**1,725**
**1,725**| |---|---|---| These restricted funds represent specific donations received by the charity to be set aside for specific purposes and the Nathaniel Reynor Trust was monies received to fund the repair of the hall ceiling in the year although has subsequently been granted permission to convert this into funds for the purchase of a defibrillator machine. ## **Unrestricted funds:** |Designated funds:
Audio visual equipment
Santuary redecoration
General funds:|10,000
-
-
20,000
-
-
30,000
-
-
860,534
46,853
(54,350)
890,534
46,853
(54,350)|**10,000**
**20,000**
**30,000**
**853,037**
**883,037**| |---|---|---| The designated funds represent unrestricted funds that have been designated by the trustees to be set toward the expected costs as described but not used by the year end. Page 12 of 12 SCARISBRICK NEW ROAD BAPTIST CHURCH CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SCARISBRICK NEW ROAD BAPTIST CHURCH CIO FOR THE YEAR ENDED 31 DECEMBER 2022 We report on Ihe financial slalements of the chartty for the year ended 31 December 2022, which are set out on pages 6 10 12. Respectlve responslbllltles of trustees and examlner The charity's Iruslees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under seclion 144 of Ihe Charilies Act 2011 (the Charities Acll and that an independent examinalion is needed. 11 is our responsibility to.. {1) examine the accounts under section 145 of the Charities Act, {ii) to follow the procedures laid down in the general Directions given by the Charty Commission (under section 14515){b) of the Charities Act, and {ili) lo stste whether particular matters have come to our attention. Basls of Independent examinerfs statement Our examination was carried out in accordance with general directions given by the Charrty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual ilems or disclosures in the accounts, and seeking explanations from the 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 a￿unt$ present a 'lrue and fair, view and the report is limited to those matters set out in the statement below. Independent examiner's statement In connection with our examination. no matter has come to our attention.. a) which gives us ￿asonable cause to believe that in. any material respect, the requirements.. lo keep accounting records in accordance wtlh section 130 of the Charities Acl., and lo prepare accounts which accord wilh the accounting records and comply with the accounting requirements of the Charrties Acl have not been met., or b) lo which, in our opinion, attention should be drawn in order lo enable a proper understanding of the accounts to be reached. Danlel Styles (Independent examlner Dated: 26 May 2023 forand oth ￿hall of Li1*8tyo8 A¢eountsn¢y Limknd Page 5 of 12