BROMHAM BAPTIST CHURCH CIO Registered Charity: 11923819
Report and Financial Statements
For the year ending 31 December 2023
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
Statutory Information
Registered Address
Village Road Bromham, Bedford, MK43 8LJ
Charity Registration Number
11923819
Trustees who served during the year
Reverend Stephen Thompson (Chairman) Mr David Bell (Treasurer - Appointed 18 October 2023) Mr John Giles (Appointed 18 October 2023) Mrs Sharon Green (Appointed 16 November 2023 – resigned 13 February 2024) Mrs Jennifer Hudston (Appointed 18 October 2023) Mr Andrew Ingrey-Senn (Retired 18 October 2023) Dr Paul Leinster CBE (Retired 18 October 2023) Mr David Manu-Brooks (Appointed 18 October 2023) Mr Jamal Masih (Appointed 18 October 2023) Mr William Partridge-Underwood Mrs Ester Thompson (Appointed 18 October 2023) Mr Ian White
Secretary
Mr Andrew Ingrey-Senn
Bankers
HSBC, Cambridge
Independent Examiner
Mr Mervyn Thomas
Bromham Baptist Church CIO
Charity Registration No 1192819
1
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
Report for 12 months to 31 December 2023
The Trustees present their Report and financial statements for the period ended 31 December 2023.
Charitable Object
The Church is governed by an Approved Governing Document, the Constitution, which states that the principal Purpose of the Church is “the advancement of the Christian faith according to the principles of the Baptist denomination”. The Church may also advance education and carry out other charitable purposes in the UK and other parts of the world.
On 21 September 2023, the Church adopted a revised Constitution which provided for the Deacons to be recognised as Trustees of the charity alongside the Elders. The revised Constitution was added by the Charity Commission to their register on 18 October 2023. The charitable object remains unchanged.
Organisational Structure and Decision-making processes
Members of the Church must accept the Beliefs of the Church and are accepted in accordance with the Constitution. Baptism by immersion upon personal profession of faith is the normal mode of entry into the membership of the Church together with those who have been baptised and transfer from another Church. Those persons seeking membership who have not been baptised by full immersion can be accepted for full membership based on their own public profession of faith.
In accordance with the Constitution, the Members recognise Elders and Deacons who, with the Minister, serve as Trustees and are responsible for the day to day running of the Church’s work and witness, and the financial and legal aspects of the charity.
Members’ Meetings ordinarily take place at least four times per year to consider and review routine matters associated with the life of the Church including issues related to Church membership, the appointment and dismissal of the Charity Trustees, the acceptance of the budget, with opportunities for considering proposals from the Charity Trustees or other Church Members for the development of the Church and the advancement of its Purpose through its Activities.
All Members are encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the principal Purpose.
Relevant matters may be submitted to the Church Members’ Meeting by the Trustees for guidance or for decision making or may be raised by Members in the Church Meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church Meetings by appropriate majorities, the Church works by consensus wherever possible.
Neither the Church, nor its Trustees, act as custodian trustees.
Public Benefit Statement
Membership of the Church was open to all who profess Jesus Christ as Lord and Saviour and accepted the beliefs of the Church; the principle of Believers’ Baptism by immersion was promoted among the membership.
Bromham Baptist Church CIO
Charity Registration No 1192819
2
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
The Church provided opportunities for Christian worship on a weekly basis to which all members of the public were welcome. In addition, a number of activities for people of all ages were offered that were open to the public and provided opportunities for the building of relationships and instruction in the essentials of the Christian faith.
The Church premises were also used by outside organisations which were sympathetic to the objectives of the Church for the benefit of the local community. This includes the local school which has used the Church for assemblies and services.
To provide these public benefits it was important that the fabric of the premises in which they take place was properly maintained.
The Trustees have read the Charity Commission guidance on public benefit and are satisfied that the activities outlined above clearly demonstrate that the charity was meeting its Purpose and providing a benefit to the public.
Objectives and Activities
In order to achieve the principal Purpose set out above, the Church provided a variety of activities both for its membership and for the community generally. The aim was to worship Jesus, to show His love in both word and deed and to bring people into a closer relationship with Him as their living Lord and Saviour.
Central to the work and witness of the Church was the provision of regular public services of Christian worship.
Pastoral support remained a crucial part of the work of the Church with regular telephone contact, greetings and message cards and, where possible, home and hospital visits. The Church ran a number of regular Discipleship Groups (house groups) for the growth of faith and Christian discipleship.
Church Members’ meetings were held for updating the membership and for worship including the reading of scripture and prayer.
Everyone working with children and vulnerable adults were appropriately vetted through the Disclosure and Barring Service (DBS) and had to abide by the Church’s Safeguarding Policy and guidance.
Achievements and Performance
The Church did not measure success only in numbers, including financial numbers, but also in less tangible areas like fellowship and encouragement. The Trustees recognise that these are difficult to measure but remained committed to the Church’s principal Purpose through its vision to be a fellowship of Christ followers who Gather, Grow, Give and Go.
Children’s activities included regular times of fun and Christian learning on Sundays, mid-week groups especially for pre-school children and a post-natal group for infants and their carers.
A team from the Church regularly visited the local school to present ‘Open the Book’ dramatised Bible stories.
Youth work incorporated term-time weekly gatherings for worship, teaching and fellowship.
The ‘Contact Ministry’ among seniors continued through regular gatherings in the church including specially focussed worship services.
Bromham Baptist Church CIO
Charity Registration No 1192819
3
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
Discipleship Groups remained the first point of contact for pastoral care in the Church with further support being available via a pastoral team. A ‘food bank’ functioned throughout the period.
For the last 15 years, a Member of the Church together with her husband have been directing the work of building and operating an orphanage, a Christian High School and a Bible School together with a children’s feeding programme in Utange, Kenya. Their work also includes preaching and teaching support for the local churches and the training of local church leaders. The Church has recognised the missionary nature of this work and continued to make a contribution towards the living costs of the Member and her husband.
The ‘Gathering Grounds’ café was opened to the public two days per week together with a linked prayer space and wellbeing lounge. Latterly this was registered by the local council as a designated ’warm space’. Art and crafts groups proved popular with the local community.
For those interested in finding out more about the Christian faith, the Alpha course was available.
The Church’s web site remained a primary source of information for the Church and was used to communicate details of services and activities etc to the community.
Volunteers
The above activities were largely led and staffed by volunteers, and the Church would have been unable to function without their commitment and often sacrificial giving of time. The Church operated a Volunteer Policy which incorporated Volunteer Agreements where appropriate.
Governance
Trustees met regularly during the period to review progress against the Church’s principal Purpose and in particular the spiritual life, activities, finance and policies of the Church. Meetings always incorporated Bible readings and prayer.
The Church operated policies covering Children and Vulnerable Adults, Health and Safety, Finance including Reserves, Conflicts of Interest and Data Protection.
Financial Review
The Church raised the funds from within its own membership and congregation which it needed to carry on its activities. A grant was generously provided by Bromham Parish Council as a contribution towards emergency roof repairs to the main church building. There was no public wide appeal made for funds during the period.
The most significant expenses related to the payment of staff: the Minister, the Associate Minister, the Administrator (part-time), a Children’s Worker (part time) and Pastoral Coordinator (part–time).
The Church expressed its part in the life of the wider church by making grants to national and international Christian organisations and societies with Christian aims and objectives compatible with the Church’s own charitable purpose.
Bromham Baptist Church CIO
Charity Registration No 1192819
4
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
The Church was heavily dependent on its membership working as volunteers in all aspects of the Church activities, many of which ran with little or no impact on the Church’s expenditure, but nevertheless contributed substantially to the achievement of the Church’s purpose.
The financial results for the period, together with a summary of the accounting policies adopted, are set out in the accompanying financial statements.
The unincorporated church’s share of the long-term liability for the Baptist Union pension fund was transferred to the Church under a Flexible Apportionment Arrangement and Agreement to Participate dated 31 March 2022.
The financial statements for the period to 31 December 2023 follow.
Approved by the Trustees on 17 March 2024 and signed on their behalf.
Secretary
Bromham Baptist Church CIO
Charity Registration No 1192819
5
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
Independent Examiner’s Report to the Trustees and Members of Bromham Baptist Church, Charity No: 1192819 on the accounts for the period to 31 December 2023 as set out on pages 7–14
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.
Independent Examiner's statement
It is my responsibility to:
-
examine the accounts under Section 145 of the Charities Act
-
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 to state whether particular matters have come to my attention.
My 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.
In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect, the requirements:
- 1) 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
- 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Mervyn Thomas 128 Putnoe Lane Bedford MK41 8LS Dated: 1 March 2024
Bromham Baptist Church CIO
Charity Registration No 1192819
6
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
STATEMENT OF FINANCIAL ACTIVITIES
For the year ended 31st December 2023
| Total | Total |
|||||
|---|---|---|---|---|---|---|
| Notes | Unrestricted |
Restricted | Endowment | Funds |
Funds |
|
| Funds | Funds | Fund | 2023 |
2022 |
||
| £ | £ | £ | £ |
£ |
||
| Incoming Resources | 3 | |||||
| Voluntary income | 169,374 | 2,579 | - | 171,953 |
135,177 |
|
| Activities for generating funds | 18,683 | - | - | 18,683 |
6,624 |
|
| Charitable Income | 501 | 3,162 | - | 3,663 |
||
| Total Incoming Resources | 188,558 | 5,741 | - | 194,299 |
141,801 |
|
| Resources Expended | 4 | - | - |
|||
| On raising funds | 873 | - | - | 873 |
||
| Charitable activities | 177,430 | 5,741 | - | 183,171 |
145,948 |
|
| Total Resources Expended | 178,303 | 5,741 | - | 184,044 |
145,948 |
|
| - | - |
|||||
| Net income/(expenditure) | 10,255 | - | - | 10,255 |
(4,147) |
|
| Transfers between funds | - | - | - |
- |
||
| Exceptional Item: | ||||||
| Transfer from Bromham Baptist Trust | - | - | - | - |
1,329,617 |
|
| Net movement in funds | 10,255 | - | - | 10,255 |
1,325,470 |
|
| Reconciliation of funds: | ||||||
| Total funds brought forward | 45,676 | - | 1,305,000 | 1,350,676 |
1,305,000 |
|
| Total funds carried forward | 55,931 | - | 1,305,000 | 1,360,931 |
1,350,676 |
Bromham Baptist Church CIO
Charity Registration No 1192819
7
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
BALANCE SHEET
| BALANCE SHEET | BALANCE SHEET | |||||
|---|---|---|---|---|---|---|
| For the year ended 31st December | 2023 | |||||
| Notes | Unrestricted | Restricted |
Endowment | Total Funds | Total Funds | |
| Funds | Funds |
Fund | 2023 | 2022 | ||
| £ | £ |
£ | £ | £ | ||
| Fixed assets | 5 | 1,305,000 | 1,305,000 | 1,305,000 | ||
| Current assets | ||||||
| Debtors (less than 1 year)) | 6 | 1,830 | - |
- | 1,830 | 1,769 |
| Cash at bank and in hand | 57,538 | - |
- | 57,538 | 47,331 | |
| Total current assets | 59,368 | - |
- | 59,368 | 49,100 | |
| Short Term Liabilities | 7 | (3,285) | - |
- | (3,285) | (3,424) |
| - | ||||||
| Total Net Assets | 56,083 | - |
1,305,000 | 1,361,083 | 1,350,676 | |
| - | ||||||
| Charity Funds | 8 | - | ||||
| Unrestricted Funds | 55,931 | - |
55,931 | 45,676 | ||
| Endowment Funds | - | 1,305,000 | 1,305,000 | 1,305,000 | ||
| Total funds | 55,931 | - |
1,305,000 | 1,360,931 | 1,350,676 |
Approved by the Trustees and signed on their behalf by:
Dated: 17 March 2024
Bromham Baptist Church CIO
Charity Registration No 1192819
8
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
NOTES TO THE ACCOUNTS
1 BASIS OF PREPARATION
1.1 Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with:
-
the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
-
and with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
-
and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.
1.2 Going concern
The charity is a going concern. Income generation through members’ donations is maintaining adequate reserves.
- 1.3 Change of accounting policy
The accounts present a true and fair view and the accounting policies adopted are those outlined in note 2.
1.4 Changes to accounting estimates
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
2 ACCOUNTING POLICIES
2.1 Income
Recognition of income
These are included in the Statement of Financial Activities (SoFA) when:
-
the charity becomes entitled to the resources;
-
it is more likely than not that the Trustees will receive the resources; and
-
the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses unless required or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP).
There are no performance-related grants.
Bromham Baptist Church CIO
Charity Registration No 1192819
9
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
Legacies
Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Government grants
The charity has not received any government grants in the reporting period.
Tax reclaims on donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.
Contractual income and performance-related grants
This is only included in the SoFA once the charity has provided the related goods or services or met the performance-related conditions.
Donated goods
The charity has not received any goods in the reporting period considered to be of material value. No donated goods have been monetised.
Donated services and facilities
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.
Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SoFA.
Support costs
The charity has not incurred expenditure on support costs.
Volunteer help
The value of any voluntary help received is not included in the accounts but is described in the Trustees’ annual report.
Income from interest, royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable can be measured reliably.
Income from membership subscriptions
No membership subscriptions are charged.
Settlement of insurance claims
Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS 102 SORP) and are included as an item of other income in the SoFA.
Investment gains and losses
There were no investment gains or losses in the year.
Bromham Baptist Church CIO
Charity Registration No 1192819
10
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
2.2 Expenditure and liabilities
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
Basic financial instruments
The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.
2.3 Assets
Tangible fixed assets for use by charity
These are capitalised if they can be used for more than one year and cost at least £10,000.
They are valued at cost except for land and buildings which are shown at the values at 31 December 2016.
The depreciation rates and methods when used are below:
Furniture and fittings 10% straight line Computers and equipment 33% straight line Buildings 0%
Intangible fixed assets
The charity does not have intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights.
Debtors
(including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amounts advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.
Bromham Baptist Church CIO
Charity Registration No 1192819
11
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
| 3. ANALYSIS OF INCOME | ||||
|---|---|---|---|---|
| Unrestricted | Restricted |
Total Funds |
Total Funds | |
| Funds | Funds |
2023 |
2022 | |
| Voluntary Income | £ | £ |
£ |
£ |
| Bequests and legacies | 20,000 | - |
20,000 |
|
| Donations | 124,191 | - |
124,191 |
110,037 |
| Mission Direct Giving | 2,579 | 2,579 |
600 | |
| Gift Aid | 25,183 | 25,183 | 24,471 | |
| Total Voluntary Income | 169,374 | 2,579 |
171,953 |
135,108 |
| Activities for generating | ||||
| funds | ||||
| Cafe | 15,958 | - |
15,958 |
3,997 |
| Facilities Income | 2,725 | - |
2,725 |
2,627 |
| Total Activities for Generating Funds | 18,683 | - |
18,683 |
6,624 |
| Charitable Income | ||||
| Children's activities | - | 412 |
412 |
|
| Grants Received | 2,750 | 2,750 |
||
| Interest | 501 | - |
501 |
|
| Total Charitable Income | 501 | 3,162 |
3,663 |
|
| Grand Total Incoming Resources | 188,558 | 5,741 |
194,299 |
141,801 |
Bromham Baptist Church CIO
Charity Registration No 1192819
12
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
| 4.1 ANALYSIS OF EXPENDITURE | ||||
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds |
Total Funds | |
| Funds | Funds | 2023 |
2022 | |
| Expenditure on raising funds | £ | £ | £ |
£ |
| Fundraising | 873 | - | 873 |
680 |
| Total expenditure on raising funds | 873 | - | 873 |
680 |
| Charitable Expenditure | ||||
| Payroll | 88,589 | 88,589 | 63,736 | |
| Pensions | 8,468 | 8,468 | 8,494 | |
| Pension Deficit Payments | 11 | 11 | 1,350 | |
| Preaching Fees | - | - | 191 | |
| Manse Costs | 7,377 | 7,377 | 5,224 | |
| Training | - | 388 | ||
| Travel | 1,632 | 1,632 | 902 | |
| Utilities | 18,306 | 750 | 19,056 |
15,781 |
| Building Maintenance etc | 13,118 | 2,000 | 15,118 |
9,519 |
| Insurance | 3,022 | 3,022 | 3,035 | |
| Legal Fees | - | 1,193 | ||
| Subscriptions and Licenses | 3,091 | 3,091 | 2,838 | |
| Bank Charges | 128 | 128 | 125 | |
| Printing and Postage | 1,256 | 1,256 | 950 | |
| Telephone and IT | 4,041 | 4,041 | 3,419 | |
| Other Administration related | ||||
| costs | 185 | 185 | 1,607 | |
| Event Costs | 572 | 572 | 887 | |
| Cafe Costs | 8,151 | 8,151 | 3,217 | |
| Governance, Independent | ||||
| Examiner Fee | 150 | 150 | 350 | |
| Pastoral | 33 | 33 | 376 | |
| Welcoming, Integrating, | ||||
| Catering | 2,863 | 2,863 | 2,425 | |
| Alpha | 522 | 522 | ||
| Children | 491 | 412 | 903 |
744 |
| Youth | 1,163 | 1,163 | 987 | |
| UK Mission | 7,375 | 203 | 7,578 |
10,635 |
| World Mission | 6,886 | 2,376 | 9,262 |
7,575 |
| Total Charitable | ||||
| Expenditure | 177,430 | 5,741 | 183,171 |
145,948 |
| Total Expenditures | 178,303 | 5,741 | 184,044 |
146,628 |
Bromham Baptist Church CIO
Charity Registration No 1192819
13
BROMHAM BAPTIST CHURCH CIO Trustees’ Report and Financial Statements for the period ending 31 December 2023
| 5 Tangible fixed assets | ||
|---|---|---|
| 2023 | 2022 | |
| Freehold land | Freehold land | |
| & buildings | & buildings | |
| £ | £ | |
| Cost or valuation | ||
| Church | 1,025,000 | 1,025,000 |
| Manse | 280,000 | 280,000 |
| Net Book Value | 1,305,000 | 1,305,000 |
| 6 DEBTORS AND PREPAYMENTS | ||
| Debtors less than 1 year | 2023 | 2022 |
| £ | £ | |
| Gift Aid Receivable | 1,830 | 1,769 |
| Total | 1,830 | 1,769 |
| 7 CREDITORS AND ACCRUALS | ||
| 2023 | 2022 | |
| £ | £ | |
| Short term creditors and | 3,285 | 3,424 |
| accruals | ||
| Total | 3,285 | 3,424 |
8. CHARITY FUNDS
Details of All Funds with movements during the current reporting period 2023
| Opening | Closing | ||||
|---|---|---|---|---|---|
| Balance | Income | Expenditure | Transfers | Balance | |
| Fund | £ | £ | £ | £ | £ |
| Unrestricted General Fund | 45,676 | 188,558 | (178,303) | - | 55,931 |
| Endowment Fund | 1,305,000 | - | - | - | 1,305,000 |
| Restricted or Designated funds | |||||
| Grants | - | 2,750 | (2,750) | - | - |
| Children | - | 412 | (412) | - | - |
| Mission Direct | - | 2,579 | (2,579) | - | - |
| Total Restricted Funds | - | 5,741 | (5,741) | - | - |
| Total Funds | 1,350,676 | 194,299 | (184,044) | - | 1,360,931 |
Bromham Baptist Church CIO
Charity Registration No 1192819
14