# **Trustees’ Annual Report** 

**For the period 1[st] January to 31[st] December 2023** 

**for West Row Baptist Church** 

**Charity Number 1193214** 



## **Trustees' Report for the year ended 31[st] December 2023** 

## **Reference and Administration Details** 


**----- Start of picture text -----**<br>
Charity Name:  West Row Baptist Church<br>Charity Number:  1193214<br>Principal  Chapel Road<br>Address:  West Row<br>Bury St Edmunds<br>Suffolk<br>IP28 8PA<br>Trustees:  Neil Green  Church Deacon<br>Daniel Hopla   Church Deacon<br>Susan Palmer  Church Treasurer<br>Barrie Taylor   Church Deacon<br>Richard Taylor  Church Elder and Secretary<br>Notes: -<br>i)  Trustees are appointed from eligible Church members who wish to serve<br>in this capacity.<br>ii)  All trustees served for the whole reporting period, except for Daniel<br>Hopla who was appointed as Trustee and attended his first meeting on<br>10th October 2023<br>iii)  All the above-named charity trustees manage the charity and apart from<br>Daniel Hopla, who is not yet registered, hold title to the property<br>belonging to the charity.<br>Independent  Gascoynes (Chartered Accountants)<br>Examiner’s<br>Report:<br>**----- End of picture text -----**<br>


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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. 

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:** 

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. 

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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. We do not make a charge for this lunch, but guests are invited to donate 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 and 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 X (formerly known as Twitter). As a community focused church, we also have regular articles and adverts for events in the village magazine (The West Row Echo). 

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 2023. 

All those involved with preparing meals hold a Level 2 Food Safety certificate. These are valid for 3 years and all those expiring in 2023 were renewed after the appropriate on-line training. 

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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 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 

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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. 



## **WEST ROW BAPTIST CHURCH (CIO) INDEPENDENT EXAMINER’S REPORT** 

## **to the trustees of the charity for the year ended 31[st] December 2023** 

This report on the accounts of the Baptist church for the year ended 31[st] December 2023 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. 

## **Independent examiner’s statement** 

In connection with our examination, no matter has come to our attention: 

1. 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 

   - to prepare financial statements which accord with the accounting records and comply with the requirements of the Act and the Regulations have not been met; or 

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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 2023 (cont.)** 

2. 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 

10[th] May 2024 

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## **FINANCIAL STATEMENTS FOR THE** 

## **PERIOD 1[st] JANUARY 2023 TO 31[st] DECEMBER 2023** 

## **Introduction** 

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 year from 1[st] January 2023 to 31[st] December 2023, with previous year’s comparatives (1[st] January 2022 to 31[st] December 2022). 

## **Statement of Financial Activities for the period 1st January - 31st December 2023** 

||**Note**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
|---|---|---|---|---|---|
|||**funds**|**income**|**Dec 2023**|**Dec 2022**|
|||**£**|**£**|**£**|**£**|
|**Income from**||||||
|Donations, legacies and Grants|2|66,770|335|**67,105**|71,708|
|Other Income|2|34,339|0|**34,339**|24,842|
|Grants for services|2|33|0|**33**|33|
|**Total Income**||**101,142**|**335**|**101,477**|96,583|
|**Expenditure**||||||
|Expenditure on Charitable Activities|3|94,025|439|94,464|118,118|
|**Total resources expended**||**94,025**|**439**|**94,464**|118,118|
|**Net income (Expenditure) before transfers**||7,117|(104)|**7,013**|(21,535)|
|**Gross transfers between funds**||0|0|**0**|0|
|**Net incoming/(outgoing) resources before**||||||
|**other recognised gains/(losses)**||7,117|(104)|**7,013**|(21,535)|
|**Net movement in funds**||7,117|(104)|**7,013**|(21,535)|
|**Total funds brought forward**||273,478|104|**273,582**|295,117|
|**Total funds carried forward**||**280,595**|**0**|**280,595**|**273,582**|



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The audited Financial Statements for the year ended 31 December 2023 were approved by the Trustees on 16[th] May 2024 and signed on their behalf by 

## _S K Palmer_ 

S K Palmer (Treasurer) 

The Notes on pages 11 to 18 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 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. 

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## **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 asset-by-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. 

## **j. Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

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## **2 Income** 

|**Income**|||||
|---|---|---|---|---|
|**Donations, Legacies and Grants**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
||||**Dec 2023**|**Dec 2022**|
||**£**|**£**|**£**|**£**|
|Offerings & donations|58,323|335|**58,658**|62,674|
|Gift Aid Tax Refunds|8,447|-|**8,447**|9,034|
|**Total**|**66,770**|**335**|**67,105**|**71,708**|
|**`**<br>**Other Income**|**Unrestricted**<br>**£**|**Restricted**<br>**£**|**Total Jan-**<br>**Dec 2023**<br>**£**|**Total Jan-**<br>**Dec 2022**<br>**£**|
|Property Rent|23,400|-|**23,400**|22,399|
|Interest Received|10,854|-|**10,854**|2,342|
|Commission Received|85|-|**85**|101|
|**Total**|**34,339**|**0**|**34,339**|**24,842**|
|**Grants for Services**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
||||**Dec 2023**|**Dec 2022**|
||**£**|**£**|**£**|**£**|
|War Graves|17|-|**17**|17|
|Wayleave|16|-|**16**|16|
|**Total**|**33**|**0**|**33**|**33**|



## **3 Expenditure on Charitable Activities** 

|**Type of Expenditure**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
|---|---|---|---|---|
||||**Dec 2023**|**Dec 2022**|
||**£**|**£**|**£**|**£**|
|Pastoral Costs|41,705|-|**41,705**|65,006|
|Governance and Support Costs|19,261|-|**19,261**|20,677|
|Mission Support|12,301|-|**12,301**|17,857|
|Church Premises Expenses|16,111|-|**16,111**|10,395|
|Activities of Church Groups|4,647|439|**5,086**|4,183|
|**Total**|**94,025**|**439**|**94,464**|**118,118**|



Governance and support costs and Mission support are detailed in the following tables. 

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|**Governance and Support Costs**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
|---|---|---|---|---|
||||**Dec 2023**|**Dec 2022**|
||**£**|**£**|**£**|**£**|
|Utilities|4,975|-|**4,975**|3,343|
|Stationary & Supplies|2,825|-|**2,825**|2,850|
|Insurance|2,103|-|**2,103**|1,844|
|F.I.E.C. Membership|2,000|-|**2,000**|2,000|
|Telephone & Internet|1,981|-|**1,981**|1,858|
|Visiting Preachers|1,212|-|**1,212**|1,215|
|Pastoral Expenses|808|-|**808**|5,329|
|Office Expenses|569|-|**569**|497|
|CCLI Licences|563||**563**|559|
|Health & Safety Training|558|-|**558**|66|
|Audit fees|474|-|**474**|270|
|Charity Registration|456|-|**456**|178|
|Finance support costs|372|-|**372**|360|
|DBS Checks|195|-|**195**|145|
|Bank Charges|170|-|**170**|163|
|**Total**|**19,261**|**0**|**19,261**|**20,677**|



|**Mission Support**|**Unrestricted**|**Restricted**|**Total Jan-**|**Total Jan-**|
|---|---|---|---|---|
||||**Dec 2023**|**Dec 2022**|
||**£**|**£**|**£**|**£**|
|European Missionary Fellowship|2,528|-|**2,528**|500|
|Caring for Life|1,846|-|**1,846**|3,344|
|New Life Mission|1,846|-|**1,846**|1,422|
|Open Air Mission|1,846|-|**1,846**|3,344|
|Serving in Mission|1,735|-|**1,735**|200|
|Biblical Creation Trust|500|-|**500**|-|
|Faith Mission|500||**500**|-|
|New Tribes Mission|500||**500**|-|
|SASRA|500|-|**500**|-|
|The Christian Institute|500||**500**|-|
|Middle East Reformed Fellowship|-|-|**-**|500|
|Mission Aviation Fellowship|-|-|**-**|500|
|Samaritan's Purse - Ukraine Emergency|-|-|**-**|1,505|
|Spanish Gospel Mission|-|-|**-**|500|
|Taonga School Support - Zambia|-|-|**-**|1,020|
|Zambesi Mission|-|-|**-**|5,022|
|**Total**|**12,301**|**0**|**12,301**|**17,857**|



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## **4 Tangible Fixed Assets and Revaluation Reserve** 

||**Valuation  at**|**Valuation  at**|
|---|---|---|
||**31st December**|**31st December**|
|Church Building & Land|**2023**<br>**£**<br>330,000|**2022**<br>**£**<br>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 2023 Total Dec 2022**<br>**£**<br>**£**<br>704<br>928|**Total Dec 2023 Total Dec 2022**<br>**£**<br>**£**<br>704<br>928|
|---|---|---|---|
||**Total**|**704**|**928**|
||**Cash at bank and in hand**|||
||COIF Charities Deposit Fund|**Total Dec 2023 Total Dec 2022**<br>**£**<br>**£**<br>252,061<br>241,478||
||Lloyds Bank Savings  Account|27,674<br>|27,009|
||Lloyds Bank Current Accounts|1,146|3,902|
||Petty Cash Accounts|664|264|
||**Total**|**281,545**|**272,653**|
||**Staff costs and Trustees expenses**|||
||Salaries|**Total Dec 2023 Total Dec 2022**<br>**£**<br>**£**<br>38,329<br>61,865||
||Employer’s National Insurance costs|1,248|1,637|
||Employers Pension costs|2,129|1,504|
||**Total**|**41,706**|**65,006**|



## **6 Cash at bank and in hand** 

- **7 Staff costs and Trustees expenses** 

There was one full-time employee during 2023 (1.8 average in 2022), who was the Pastor. In addition to salaries, the employee was reimbursed for travel costs incurred on behalf of the church of £450, and other costs of £358. The employee did not receive emoluments in excess of £60,000 during the year. 

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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 £2,129. 

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. 

## **Trustees** 

During the period aggregated donations of £11,394 were received from the Trustees. 

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**9 Statement of Funds** 

|**Statement of Funds**||||||
|---|---|---|---|---|---|
|**Restricted Funds**|**Brought**|**Income **|**Expenditure**|**Transfers**|**Carrried**|
||**Forward**||||**Forward**|
||**£**|**£**|£|**£**|**£**|
|Ladies Conference 2020 Fund|104<br>|-|<br>0|(104)|-|
|Ladies Conference 2023 Fund|-|335|(439)|104|-|
|**Total**|**104**|**335**|**(439)**|**0**|**0**|
|**Unrestricted Funds**|**Brought**|**Income **|**Expenditure**|**Transfers**|**Carrried**|
||**Forward**||||**Forward**|
||**£**|**£**|**£**|**£**|**£**|
|Building Fund - Extension|239,529|30|(3,810)|-|235,749|
|Church Missions Fund|1,422|1,846|-|-|3,268|
|Community Lunch Fund|1,610<br>|-|-|-|1,610|
|General Funds|21,205|95,404|(88,983)|-|27,626|
|General Training Fund|3,715<br>|-|-|-|3,715|
|JAM Trips Fund|38<br>|-|-|-|38|
|Manse Gardening Fund|895|1,200|(685)|-|1,410|
|Manse - General Reserve Fund|3,465|2,220|(547)|-|5,138|
|Men's Breakfast Fund|504<br>|-|-|-|504|
|Sunday Club - Missions Fund|1,094|442|0|-|1,536|
|**Total**|**273,477**|**101,142**|**(94,025)**|**0**|**280,594**|
|**Total Funds**|**273,581**|**101,477**|**(94,464)**|**0**|**280,594**|



## **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: 

- **Ladies Conference 2020 Fund and Ladies Conference 2023 Fund** – These funds are for use for the ladies conference. The carried forward balance from the 2020 Fund was transferred to the Ladies Conference 2023 Fund, which was held in 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: 

- **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. 

- **Manse Gardening Fund and Manse – General Reserve Fund:** for the repair and renewal of the manse building and grounds. 

- **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. 

- **General Training Fund:** for conferences and study courses for church members. 

- **Community Lunch Fund:** to provide lunches for beneficiaries. 

## **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: 7[th] June 2024 

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