Trustees’ Annual Report
For the period 1[st] January to 31[st] December 2022 for West Row Baptist Church
Charity Number 1193214
Trustees' Report for the year ended 31[st] December 2022
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Reference and Administration Details
Charity Name: West Row Baptist Church
Charity Number: 1193214
Principal Chapel Road
Address: West Row
Bury St Edmunds
Suffolk
IP28 8PA
Trustees: Martin Bedford Church Elder and Associate Pastor
(Resigned 31 [st] Oct 2022)
Neil Green Church Deacon
Susan Palmer Church Treasurer
Barrie Taylor Church Deacon
Richard Taylor Church Elder and Secretary
Notes: -
i) Trustees are appointed from eligible Church members who wish to serve
in this capacity.
ii) All trustees served for the whole reporting period, except for Martin
Bedford who resigned from being a Trustee due to the uncertainty of
where his future church ministry will be.
iii) The above-named charity trustees both manage the charity as well as
hold title to the property belonging to the charity.
Independent Gascoynes (Chartered Accountants)
Examiner’s
Report:
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Structure, Governance and Management
The church was originally set up by Trust Deed in 1815. Since 1[st] July 2021 we have been a Charitable Incorporated Organisation (CIO) and as such operate under the governance of a new Constitution adopted at a meeting of members held on 5[th] January 2021.
All Trustees are selected from office holders within the church as defined within our constitution, all of whom are enrolled members and who are willing to carry out these duties. Martin Bedford held the position of Associate Pastor for two years, which came to an end on 31[st] October 2022. As his future role in the church was uncertain, he felt it was right for him to relinquish his Trustees duties. He therefore gave notice of his resignation at the April 2022 meeting. Martin has contributed a vast amount of time and his experience as one of our Trustees in setting up the Church as a Registered Charity in 2021. His resignation has been felt by all the other Trustees and we thank him for all that he has achieved.
The church is part of the Fellowship of Independent Evangelical Churches (FIEC), and we take advice from their wide-ranging expertise on many different topics that involve running the church.
We join with other local churches who have the same doctrinal views as we do and share our common goal of promoting the Christian faith, as described in the Bible, to whoever is willing to listen.
Objectives and Activities
Objectives:
West Row Baptist Church exists for the advancement of the Christian faith in accordance with Biblical Baptist principles as outlined in the Church’s Basis of Faith primarily, but not exclusively, within West Row, Suffolk and the surrounding communities; and such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith.
Activities:
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We have two Sunday services, 10:45am and 6:30pm with a Prayer and Bible Study evening on Wednesdays. During the Sunday morning service, we have a nursery provided for those with babies and young children, whereas the older children (ages approx. 3-16) are able to go to their age-appropriate groups in Sunday Club. After each service we serve tea and coffee and enjoy fellowship with each other.
On Thursdays in term time, we hold a parent and toddler group called “Jelly Tots”. Parents/carers and toddlers from the village and other locations are able to chat and socialize with each other while the children play. The session always includes an appropriate Bible Story.
On Fridays in term time, we have three more young people’s groups. We have an after-school club called “Smarties” for primary school children aged 4-6. Our “Popcorn” youth club is for children aged 7-11 and finally our “JAM” youth club is for those in school year 7 and above. All these groups have various age-appropriate games and activities and again, there is always a Bible Story which explains the teachings of Jesus Christ.
On the first Saturday of each month, we hold a “Men’s Breakfast”. This includes a full cooked breakfast, prepared by volunteers, and enjoyed by all who attend. The leader finishes the time by reading a passage from the Bible and explains how we can apply that teaching to the lives of the men as fathers, sons or husbands. No charge is made for the breakfast which is funded by donations.
On the third Tuesday of every month, we have our “Community Lunch”. This is a meal for anyone in the village, and surrounding areas, who likes to come. Although Covid 19 is not so prominent, we did have to cancel the July lunch and also the 2021 Christmas lunch due to Covid. This meant that we had two Christmas lunches this year, one in January, the other at the normal Christmas celebrations in December, much to the enjoyment of all who attended. We do not make a charge for this lunch but guests are invited to make a donation if they so desire. Those attending are mainly older retired folks, who really look forward to their meal and time together. One of the team gives a Christian talk during the lunch, which is enjoyed by all.
All our activities and events are published on the Church website, our weekly notice sheet, which is distributed to everyone who requests it, as well as at times on our social media
channels on Facebook, Instagram and Twitter. As a community focused church, we also have regular articles and adverts for events in the village magazine.
Systems are in place to ensure that all those working with children, young people and vulnerable adults at risk have appropriate DBS clearance. This DBS clearance is valid for 3 years. All those due to expire were renewed during 2022, apart from one person whose renewal was still being processed outside of the reporting period here in question.
All those involved with preparing meals hold a Level 2 Food Safety certificate. These are valid for 3 years and all those expiring in 2022 were renewed after the appropriate on-line training.
Emergency First Aid training was carried out in November 2021 and this qualification obtained by members is valid for 3 years.
Achievements and Performance
Public Benefit:
All the Trustees have been given copies of Government issued guidance regarding how our charity is expected to operate ensuring it carries out its purposes for the public benefit.
The main objective of our church is to promote the Christian faith and encourage others to join with us. By doing this we generate love, kindness and respect for all our neighbours, whoever and wherever, they are.
The children and young people’s activities are not only enjoyable to them but are also a means of education and instruction as to how they can apply Christian principles to their everyday situations.
Adults are encouraged to be part of the church and participate in various activities as they are able. This varies from attending Christian education meetings, cleaning the church and surrounding areas, maintenance of the large existing burial ground, to helping with preparing cooked meals for elderly people, many who only attend our church for this purpose as they live
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in another village or town. All this is done voluntarily by members of the church and congregation and is a benefit to all participants.
Over and above the activities mentioned above, the church also provides morning prayer meetings, visiting the sick and bereaved, outreach at the local market, taking assemblies at West Row Academy, to name but a few of the activities that we regularly provide.
Achievements and Performance:
As a church we do not measure our achievements by numbers, rather by the change in people’s attitudes and outlooks as they accept the teachings of Jesus Christ and outwork that in their particular sphere of daily life. We can see this change in many people by their willingness to volunteer for all sorts of practical tasks that are within their capability.
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WEST ROW BAPTIST CHURCH (CIO) INDEPENDENT EXAMINER’S REPORT
to the trustees of the charity for the year ended 31[st] December 2022
This report on the accounts of the Baptist church for the year ended 31[st] December 2022 is in respect of an examination carried out in accordance with the s.145 of the Charities Act 2011 (“the Act”).
Respective responsibilities of the trustees and the examiner
The Church’s Trustees are responsible for the preparation of the accounts. The church’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 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.
Basis of independent examiner’s report
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 church 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.
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INDEPENDENT EXAMINER’S REPORT
to the trustees of the charity for the year ended 31[st] December 2022 (cont.)
Independent examiner’s statement
In connection with our examination, no matter has come to our attention:
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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 Act; and
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with the requirements of the Act and the Regulations have not been met; or
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to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Gascoynes
Gascoynes
Chartered Accountants
Gascoyne House
Moseleys Farm Business Centre
Fornham All Saints
Bury St Edmunds
Suffolk
IP28 6JY
22[nd] May 2023
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Financial Review for Period 1[st] January to 31[st] December 2022
The church became a registered charity (CIO) on 22nd January 2021 and the financial statements that follow show the income, expenditure, and balance sheet for the full year from 1st January 2022 to 31st December 2022. The previous year’s comparatives are for the sixmonth period when West Row Baptist Church CIO began operating on 1st July 2021 to 31st December 2021.
Statement of Financial Activities for the period 1st January - 31st December 2022
| Note | Unrestricted | Restricted | Total Jan- | Total July- | |
|---|---|---|---|---|---|
| funds | income | Dec 2022 | Dec 2021 | ||
| £ | £ | £ | £ | ||
| Income from | |||||
| Donations, legacies and Grants | 2 | 71,520 | 188 | 71,708 | 39,110 |
| Other Income | 2 | 24,843 | 0 | 24,843 | 8,946 |
| Grants for services | 2 | 33 | 0 | 33 | 19,033 |
| Total Income | 96,396 | 188 | 96,584 | 67,089 | |
| Expenditure | |||||
| Expenditure on Charitable Activities | 3 | 104,921 | 13,198 | 118,119 | 56,327 |
| Total resources expended | 104,921 | 13,198 | 118,119 | 56,327 | |
| Net income (Expenditure) before transfers | (8,525) | (13,010) | (21,535) | 10,762 | |
| Gross transfers between funds | 0 | 0 | 0 | 0 | |
| Net incoming/(outgoing) resources before | |||||
| other recognised gains/(losses) | (8,525) | (13,010) | (21,535) | 10,762 | |
| Net movement in funds | (8,525) | (13,010) | (21,535) | 10,762 | |
| Total funds brought forward | 282,002 | 13,114 | 295,116 | 284,354 | |
| Total funds carried forward | 273,477 | 104 | 273,581 | 295,116 |
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Statement of Financial Position as at 31 December 2022
| Note | Total Dec | Total Dec | |||
|---|---|---|---|---|---|
| 2022 | 2021 | ||||
| £ | £ | £ | £ | ||
| Tangible Fixed Assets | 4 | 770,000 | 770,000 | ||
| Current assets | |||||
| Debtors: amounts falling due within one year | 5 | 928 | 4,116 | ||
| Cash at bank and in hand | 6 | 272,653 | 291,348 | ||
| Total current assets | 273,581 | 295,464 | |||
| Current liabilities | |||||
| Creditors: amounts falling due within one year | 0 | (348) | |||
| Total Current liabilities | 0 | (348) | |||
| Net current assets | 273,581 | 295,116 | |||
| Net assets | 1,043,581 | 1,065,116 | |||
| Funds of the Charity | |||||
| Unrestricted funds | 9 | 273,477 | 282,002 | ||
| Restricted funds | 9 | 104 | 13,114 | ||
| Revaluation Reserve | 4 | 770,000 | 770,000 | ||
| Total Funds of the Charity | 1,043,581 | 1,065,116 |
The Financial Statements for the year ended 31st December 2022 were approved by the Trustees on 10[th] October 2023 and signed on their behalf by
S K Palmer
S K Palmer (Treasurer)
The Notes on pages 11 to 18 of this report form part of these Financial Statements.
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Notes to the Accounts
1 Accounting Policies
a. Basis of preparation
The financial statements are prepared under the historical cost convention and in accordance with the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (FRS 102) and the Charities Act 2011.
b. Fund Accounting
Unrestricted funds are available for use at the discretion of the church in furtherance of its charitable objectives and are not subject to any restrictions regarding their use.
Restricted funds can only be used for restricted purposes within the objectives of the church. Restrictions arise when specified by the donor or when funds are raised for a particular purpose.
Further explanations of the nature and purpose of each fund is included in the notes to the financial statements.
c. Donations receivable
Donations are accounted for gross when received or certain they will be received.
d. Legacies
Legacies are accounted for when their receipt is certain and can be properly quantified.
e. Investment income
Investment income is included in the accounts in the year in which it is receivable.
f. Expenditure Recognition
All expenditure is accounted for on an accruals basis and includes attributable VAT which cannot be recovered. Expenditure is recognised where there is a legal or constructive
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obligation to make payments to third parties, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
As much of the activity of the church is carried out by volunteers, the intangible cost is not included in the financial statements as this voluntary contribution to the life of the church is incalculable.
g. Fund raising and publicity costs
The church does not make formal appeals for funds, and expenditure on these items is therefore not material.
h. Grants (donations) payable
The church makes grants to other organisations whose charitable objectives complement its work. Typically, they are accounted for in the year in which they are paid.
i. Fixed Assets
The 1815 Trust owned land and buildings which were transferred to the CIO charity and are held by the church for its own purposes. They were valued at the commencement of the CIO (1[st] July 2021) by Merrifields Ltd, using a RICS registered valuer, and included in the Statement of Financial Position at that valuation.
No depreciation is provided on these properties since it is the Trustees’ policy to maintain these assets in a continual state of sound repair, and accordingly the Trustees consider that any depreciation charge would be insignificant.
Expenditure incurred during the year on repair and maintenance of church buildings or moveable church furniture, is written off to the Statement of Financial Activities.
Functional equipment purchased for use by the church for its charitable purposes is capitalised and depreciated on a straight-line basis. The rate will be applied on an assetby-asset basis. Individual items of equipment with a purchase price of £2,500 or less are written off to the Statement of Financial Activities in the year of expenditure.
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j. Taxation
The charity is exempt from corporation tax on its charitable activities.
2 Income
| Donations, Legacies and Grants | Unrestricted | Restricted | Total Jan- | Total July- |
|---|---|---|---|---|
| Dec 2022 | Dec 2021 | |||
| £ | £ | £ | £ | |
| Offerings & donations | 62,486 | 188 | 62,674 | 34,994 |
| Gift Aid Tax Refunds | 9,034 | - | 9,034 | 4,116 |
| Total | 71,520 | 188 | 71,708 | 39,110 |
| ` Other Income |
Unrestricted £ |
Restricted £ |
Total Jan- Dec 2022 £ |
Total July- Dec 2021 £ |
| Property Rent | 22,400 | - | 22,400 | 8,907 |
| Interest Received | 2,342 | - | 2,342 | 15 |
| Commission Received Total Grants for Services |
101 24,843 Unrestricted |
- 0 Restricted |
101 24,843 Total Jan- |
24 8,946 Total July- |
| Dec 2022 | Dec 2021 | |||
| £ | £ | £ | £ | |
| FIEC Training Grant | - | - | - | 19,000 |
| War Graves | 17 | - | 17 | 17 |
| Wayleave | 16 | - | 16 | 16 |
| Total | 33 | 0 | 33 | 19,033 |
3 Expenditure on Charitable Activities
| Type of Expenditure | Unrestricted | Restricted | Total Jan- | Total July- |
|---|---|---|---|---|
| Dec 2022 | Dec 2021 | |||
| £ | £ | £ | £ | |
| Pastoral Team | 52,152 | 12,854 | 65,006 | 34,467 |
| Governance and Support Costs | 20,699 | - | 20,699 | 15,238 |
| Mission Support | 17,857 | - | 17,857 | 990 |
| Church Premises Expenses | 10,395 | - | 10,395 | 3,076 |
| Activities of Church Groups | 3,818 | 344 | 4,162 | 2,556 |
| Total | 104,921 | 13,198 | 118,119 | 56,327 |
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Analysis of Expenditure
| Governance and Support Costs | Unrestricted | Restricted | Total Jan- | Total July- |
|---|---|---|---|---|
| Dec 2022 | Dec 2021 | |||
| £ | £ | £ | £ | |
| Pastoral Team expenses | 5,329 | - | 5,329 | 578 |
| Light & Heat | 3,022 | - | 3,022 | 156 |
| Stationary & Supplies | 2,489 | - | 2,489 | 1,101 |
| F.I.E.C. Membership | 2,000 | - | 2,000 | 2,000 |
| Telephone & Internet | 1,858 | - | 1,858 | 765 |
| Insurance | 1,844 | - | 1,844 | 1,646 |
| Visiting Preachers | 1,215 | - | 1,215 | 531 |
| Office Expenses | 881 | - | 881 | 882 |
| Charity Registration and other Fees | 737 | - | 737 | 6,443 |
| Finance support costs | 360 | - | 360 | 348 |
| Water | 320 | - | 320 | - |
| Audit fees | 270 | - | 270 | - |
| Bank Charges | 163 | - | 163 | - |
| DBS Checks | 145 | - | 145 | 188 |
| Health & Safety Training | 66 | - | 66 | 600 |
| Total | 20,699 | 0 | 20,699 | 15,238 |
| Mission Support | Unrestricted | Restricted | Total Jan- | Total July- |
| Dec 2022 | Dec 2021 | |||
| £ | £ | £ | £ | |
| Zambesi Mission | 5,022 | - | 5,022 | 200 |
| Caring for Life | 3,344 | - | 3,344 | - |
| Open Air Mission | 3,344 | - | 3,344 | - |
| Samaritan's Purse - Ukraine Emergency | 1,505 | - | 1,505 | - |
| New Life Mission | 1,422 | - | 1,422 | - |
| School Support - Zambia | 1,020 | - | 1,020 | 390 |
| Biblical Creation Trust | - | - | - | 200 |
| European Missionary Fellowship | 500 | - | 500 | - |
| Middle East Reformed Fellowship | 500 | - | 500 | - |
| Mission Aviation Fellowship | 500 | - | 500 | - |
| SASRA | - | - | - | 200 |
| Serving in Mission | 200 | - | 200 | - |
| Spanish Gospel Mission | 500 | - | 500 | - |
| Total | 17,857 | 0 | 17,857 | 990 |
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4 Tangible Fixed Assets and Revaluation Reserve
| Valuation at | Valuation at | |
|---|---|---|
| 31st December | 31st December | |
| Church Building & Land | 2022 £ 330,000 |
2021 £ 330,000 |
| Manse Building & Land | 440,000 | 440,000 |
| Total | 770,000 | 770,000 |
5 Debtors - Amounts falling due within one year
| Gift aid tax recoverable | Total Dec 2022 Total Dec 2021 £ £ 928 4,116 |
|---|---|
| Total | 928 4,116 |
6 Cash at bank and in hand
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Total Dec 2022 Total Dec 2021
£ £
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| £ | £ | |
|---|---|---|
| COIF Charities Deposit Fund | 241,478 | 239,145 |
| Lloyds Bank Savings Account | 27,009 |
- |
| Lloyds Bank Current Accounts | 3,902 | 52,180 |
| Petty Cash Accounts | 264 | 22 |
| Total | 272,653 | 291,347 |
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7 Staff costs and Trustees expenses
| Salaries | Total Dec 2022 Total Dec 2021 £ £ 61,865 32,715 |
Total Dec 2022 Total Dec 2021 £ £ 61,865 32,715 |
|---|---|---|
| Employer’s National Insurance costs | 1,637 | 911 |
| Employers Pension costs | 1,504 | 841 |
| Total | 65,006 | 34,467 |
The average number of full-time employees during the period was 1.8, comprising of the Pastor and the Associate Pastor (whose fixed term employment ended on 31[st] October 2022). In addition to their salaries both employees were reimbursed for travel costs incurred on behalf of the church of £773, and other costs of £4,556. Neither employee received emoluments in excess of £60,000 during the year.
The church auto enrols its employees into NEST, the workplace defined contribution pension scheme, set up by the government for employers. Employees can choose to opt out of this scheme and join an alternative private scheme if they wish. The church made contributions to staff pension schemes in the period, in accordance with the government’s prescribed requirements, of £1,504.
The Associate Pastor was also a Trustee of the charity until 31[st] October 2022. No sums were reimbursed to the Trustees for their work as Trustees.
8 Related Parties
FIEC
The church is affiliated to the FIEC (Fellowship of Independent Evangelical Churches, charity number 1168037) and donated £2,000 to them. The church received a grant from the FIEC of £27,000 towards the cost of employing and training an Associate Pastor for two years, from November 2020, of which £8,000 was utilised prior to the start of the CIO on 1[st] July 2021.
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Trustees
During the period aggregate donations of £11,227 were received from the Trustees.
9 Statement of Funds
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Restricted Funds Brought Income Expenditure Carrried
Forward Forward
£ £ £ £
Assoc Pastor - Training Fund 12,854 - (12854) -
Ladies Conference 2020 Fund 260 188 (344) 104
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| Total | 13,114 | 188 | (13,198) | 104 |
| Unrestricted Funds | Brought | **Income ** | Expenditure | Carrried |
| Forward | Forward | |||
| £ | £ | £ | £ | |
| Building Fund - Extension | 244,438 | 82 | (4,991) |
239,529 |
| Church Missions Fund | - | 1,422 | - | 1,422 |
| Community Lunch Fund | 1,601 | 9 | - | 1,610 |
| General Funds | 28,306 | 90,996 | (98,097) |
21,205 |
| General Training Fund | 3,715 |
- | - | 3,715 |
| JAM Trips Fund | 38 |
- | - | 38 |
| Manse - Reserve Fund | 2,053 | 3,320 | (1,013) |
4,360 |
| Men's Breakfast Fund | 372 | 132 | - | 504 |
| Sunday Club - Missions Fund | 1,479 | 435 | (820) |
1,094 |
| Total | 282,002 | 96,396 | (104,921) | 273,477 |
| Total Funds | 295,116 | 96,584 | (118,119) | 273,581 |
Restricted Funds
The church accounts include Restricted Funds, where monies can only be used for the specific purpose for which they were entrusted to the church. These monies are not at the disposal of the church Trustees or other authorised officeholders for any other purpose, and are explained as follows:
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Assoc Pastor - Training Fund : to hold and use the grant received from the FIEC for the training of an Associate Pastor.
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Ladies Conference 2020 Fund - monies received prior to the conference which was to be held in April 2020 but cancelled due to Covid19 restrictions. It was held for the
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purpose of carrying forward to use for the rescheduled conference in April 2022. The carried forward balance will be redesignated as the Ladies Conference 2023 Fund to be used for the next conference planned for April 2023.
Unrestricted Funds
These funds are expendable at the discretion of the church Trustees or other authorised officeholders in furtherance of the objectives of the church. The main unrestricted funds which are also designated funds are:
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Building Fund – Extension: for the purpose of building an extension to the main church premises to provide additional facilities for its charitable activities.
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Church Missions Fund – to hold any part of the church’s annual tithing to organisations whose charitable objectives complement the church’s work, but due to unforeseen external circumstances payment has been delayed.
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Manse – Reserve Fund: for the repair and renewal of the manse building and grounds.
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Sunday Club - Missions Fund: for gifts received from the Sunday Club (church youth group) and donated to organisations whose charitable objectives complement the church’s work.
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General Training Fund: for conferences and study courses for church members.
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Community Lunch Fund: to provide lunches for beneficiaries.
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Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees: Signature: Richard Taylor Full Name: Richard N J Taylor Position: Chairman Date: 10[th] October 2023
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