2023-12-31-accounts - Croyde Baptist Church

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CROYDE BAPTIST CHURCH

Trustees Annual Report and Accounts

January to December 2023

Charity number: 1195855

Consttuton and Charitable status

The Church is governed by a constitution which was approved by the Church members in May 2021. The Church became a registered CIO on 21[st] September 2021.

The principal purpose of the Church is the advancement of the Christian faith according to the Biblical principles of the Baptist denomination. The Church may also advance education and carry out other charitable purposes in the United Kingdom and/or other parts of the world.

Structure, Governance and Management

Members of the Church are accepted in accordance with the Constitution which requires them to have been publicly baptised on the profession of faith in Jesus Christ, or, following other modes of baptism, to have made a public profession of faith in Jesus Christ.

During 2023 we had about 65 people who worshipped with us on a regular basis including 51 in membership, and 15-18 children and young people. At the end of the year we had four resignations which took our membership to 47.

In 2023 five Church members' meetings were held. These meetings have responsibility for the overall life of the Church. The AGM was held on 3[rd] September. At the February Church meeting two parts of the leadership team were established, Trustees who, together with the Minister, will be responsible for the day to day running of the Church including finances, H&S and premises and plant; and Church Life Team who would be responsible for the life and ministry of the church. Four trustees were elected and six members of the CLT plus Hannah Veale (age 17) was also invited on to the team to ensure the younger members of the church

were represented. This new structure worked really well throughout the year and at the end of the year a fifth trustee was proposed and appointed.

Having said that about leadership we believe in the priesthood of all believers so every member is encouraged to take an appropriate part in the spiritual and practical tasks involved in the furtherance of the Church's purpose. Relevant matters may be submitted to the Church members' meeting by the Trustees for guidance and decision or may be raised by members in Church meeting for further consideration by the Trustees. Though the Constitution permits decisions to be made at Church meetings by appropriate majorities, the Church seeks to work by consensus wherever possible.

Objectves and Actvites

To achieve the principal purpose, which is set out above, the Church provides a variety of activities both to its membership and to the community generally. The aim is to show the love of Jesus Christ through our relationships, our words and our actions. It has been good to continue to meet together and strengthen our fellowship.

Though we like flexibility we have continued to follow a monthly pattern of services including an All-Age service with Communion on the first Sunday and a joint service with the Parish Church on any fifth Sunday. A typical week by week pattern is gathering over refreshments from 10.15am to 10.45am, worship, teaching, prayer followed by further refreshments afterwards.

It has proved difficult, for various reasons, to get people together to pray together for the life of the church and a spiritual awakening in the community. An early morning prayer group at The Chapel was initiated in May and it continued throughout the year. Although small it felt significant and we hoped that more in the church would feel led to be part of the prayer life of the church.

Although we like to eat together after services once a month we haven’t managed to maintain this in recent months. Some of the women in the church had another weekend

together at Lee Abbey and a group of about 15-18 attended CreationFest in Wadebridge over the summer holidays.

We have a small but steady group of children who are taught on Sundays by a small and committed team. We are blessed to have a thriving group of teenagers who continue to meet at the Chapel twice a month on a Sunday morning with Christine and Matt Upwood from St G’s House.

In addition to our regular Sunday morning gatherings, a small team has developed a monthly informal worship gathering at the chapel on the third Sunday of the month called Sanctuary. Although numbers attending have been small the evenings have been very much appreciated by all who attended.

A small team continue to provide Monday Mornings @ CBC which is a drop in open to anyone in the community but in reality it is a toddler group for parents and their pre-school children. We also continued to run Open House at The Chapel in Georgeham which is a biweekly Friday evening youth / parents evening including a variety of team games, nibbles and plenty of conversation.

Towards the end of the year, with the support of two small grants from the Baptist Insurance Company and Home Mission from the South West Baptist Association, we were thrilled to be able to support Liz Kennard as a community worker for two days a week with a main focus on Georgeham. She initiated two new activities to connect the church and community including a Monday evening Community Meal and a Pop-Up Café on a Friday afternoon, both at the chapel.

Since the office in the chapel became vacant at the end of 2022 a small group have been talking together about the possibility of creating a co-working space in the chapel office. The idea was for anyone living in the area or visiting on holiday who needed or would appreciate a desk with access to good broadband could book a desk for a few hours, a day or a week and work there in exchange for a small donation. Internet was installed and the first steps were

taken and it continues to be used by a small group of people. We keep this reviewed but expect to continue this for the foreseeable future.

One of our members gathered a small team together to establish another new activity, The Gathering, which has a focus on bringing women (of faith or no faith) together for a meal, short talk, conversation and offer of prayer. This was on the first Sunday evening of the month and it made a very positive start with 20 to 30 people gathering on a regular basis. It continued into 2024.

Another initiative was also launched over the summer. Chapel Sessions are an evening of live music part of which is Open Mic with an invitation to anyone to come forward to perform a song or two and the latter part with a focus on one particular band. These events, facilitated and organised by Merry Springate, proved to be very popular with performances from young and older people from all over the area and an audience of 70 to 100 people each time. We had three Sessions over the Summer holidays – July, August and early September – and one at Christmas time. We plan to continue these events into 2024.

The Church operates systems to ensure that all people working with children and vulnerable adults are appropriately vetted with regard to the Disclosure and Barring Service. One of the trustees is the designated Safeguarding Trustee and we appointed a DPS and a deputy DPS. The responsible people have read, updated and monitored the guidance on Safeguarding provided by the SWBA, and are satisfied that the activities outlined above comply with our Policy and Procedures.

The Church cannot measure the success of its activity in numbers but rather in less tangible ways like fellowship, encouragement, spiritual growth and generally providing a positive, beneficial impact in the community. The church is well known as a positive influence within the community because of the good character of the people who attend and the activities it puts on.

Like most charities, Croyde Baptist Church is heavily dependent on its membership working as volunteers in all aspects of the Church’s activities, many of which run with little or no

impact on the Church’s expenditure, but nevertheless contribute substantially to the achievement of the Church’s objectives.

EcoChurch

During the year, under the direction of Kerri Nias, we have continued to have various focus’ on the environment and creation care. As well as some garden work party’s we have facilitated another tree Hub, a bat survey evening, an introduction to iNaturalist, a beach clean as well as hosting an environmental film called The Ants and the Grasshopper. During the year we were pleased to be awarded Bronze from EcoChurch scheme.

Ownership of property.

The church owns three premises: the premises known as Croyde Baptist Church, the property known as The Chapel, Georgeham, and the manse in Longland Lane in Georgeham. The legal titles to these properties are held by the church's custodian trustee (The Baptist Union Corporation Limited) for the church as the beneficial owner (subject to the relevant trusts).

During 2023, following the successful completion of the kitchen upgrade in January, we continued to draw up plans to continue improvement works to the main church building. The following works were undertaken during the year:

The floor and the surrounding wall cladding at the south end of the church was renewed;
The Bath-stone window frame (outside) was restored;
The South Windows - new frames and sills were made, fitted, primed and undercoated ready for painting in 2024. New clear glass panes will be fitted;
The three front doors have been repaired, primed and undercoated ready for painting in 2024;
A new lobby door was installed.

Further maintenance work is planned for 2024, what we are calling Phase 3.

Financial Review and Independent examiner's report

The financial accounts for 2023 and report are set out in the accompanying financial statements. The Church raises the funds which it needs to carry on its activities from within its own membership and congregation. We get a small income from the rental of office space at our Georgeham Chapel but this just covers costs such as heating and lighting etc.

During the year we were delighted and surprised to receive a £100,000.00 legacy from a former much-loved member of the congregation. We recognised this was a gift from God and that we should be care-full and prayer-full about how this was invested or spent.

Towards the end of the year our treasurer, Felix, indicated that it was his intention to step down. We were indebted to Felix for fulfilling this demanding role for a good number of years. After a while Ben Nias agreed to take on the role for a trial period. We would prepare beforehand but handover would take place either side of the New Year.

The Accounts and Trustees Report was approved by the Trustees at their meeting on 26[th] June 2024 and signed by the chair of the meeting. They will be presented to the church at our AGM on Sunday 7[th] July 2024.

Charity informaton

Trustees: Andrew McCausland (Minister and Chair of Trustees); Andrew Twitchen; Laura Nias (Church Sec); Cheryl Burge (Finance) and Jo Bailey (H&S).

Registered Address: Croyde Baptist Church, St Mary’s Road, Cross, Croyde EX33 1PL Contact details: 07969969664

Email: croydebaptistchurch@gmail.com Web: https://www.croydebaptist.co.uk/

CHARITY COMMISSION FOR ENGLAND AND WALES Independent examinerfs report on the accounts Section A Independent Examlner'8 Report Report to the trustees Cfo ExrtAgL On accounts for the y•ar ended Charlty no (if any) IIq5855 Set out on pages I report to the trustees on my examination of the accounts of the above charity {Ihe Trusf) for the year ended , Responsibilitles and basis of report As the charivs trustees, you are sponSible for the weparation of the a¢¢ounts in accordan with the requirements of the Charities Act 2011 ('the Acr). l pOrt in Spe6 of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carying out my examination, I have foll¢)wed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Art. Independent e charity's gross income exceeded £250.000 and l am qualified to •xaminerfs statement undertake the examination by being a qualrfied member of [insert name of applicable listed body]l. Delete I l rfnot applicable. I have completed my examination. I confim that no material matters have come to my attention in connection with the examination (other than that disdosed below") which gives me cause to believe that in. any material respect: the accounting records were not kept in accordance with section 130 of the Chartlies Act; or the accounts did not accord Vth the accounting COrds. or the accounts did not comply with the applicable requirements conceming the fomi and content of accounts Set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and fair view which is not a matter nsidered as part of an indeFendent examination. I have no ncernS and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understandiTYJ of the accounts to be reached. ' Please delete the words in the brackets rfthey do not appty. Slgned: Date: Name.. Relevant profo8$lonal quallficatlon($) or body IER Oct 2018

CHARITY COMMISSION FOR ENGIAND AND WALES Independent examiner's report on the accounts Section A Independent Examlner'8 Report Report to th• truste de6a hstr Church aisfDecorYb2('2S On accounts for the year ended Charlty no (if any) IlqS8SS Set out on pages I rert to the trustees on my examination of the accounts of the above chaiity (Ihe Trusf) for the year ended Responsibilltles and basis of report As the charitys trustees, you are responsible for the preparation of the accounts in acrdanCe yth the reqU1ments of the Charsties Act 2011 nhe Al). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in Carrying out my examination. I have followed all the applicable Directions given by the Charity Commission under sedion 145(5)(b) of the Act. Independent tThe charrty's gross income exceeded £250.000 and l am qualified to •xaminerfs statement undertake the examination by being a qualtfied member of [insert name of applicable listed bodyll. Delete [ l rfnot applicable. I ha completed my examination. I confim that no material matters have come to my attention in connection with the examination (other than that disclosed below ? which gives me cause to believe that in. any material resFeGt.' the ac¢wnting recor(ts We not kept in accordan with section 130 of the CharitEs Act; or the accounts did not accord Vth the accounting records,. or the accounts did not comply wth the applicable requirements conmIng the fomi and Content of accounts set out in the Charities (Accounts and Rep)rts) Regulations 2008 other than any requirement that the accounts give a Irue and fairf view which is not a matter considered as part of an indeFendent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this r8P)rt in order to enable a proper understandirvJ of the accounts to be reached. . Please delete the words in the braGkets rfthey do not appty. Slgned: Date: Nam•: Relevant professlonal qualifKation(8) or body IER Oct 2018

CROYDE UPTisf CHURCII FINANCIAL sfATEMENY FOR THE YEAR EIIDED 31 DECEMBER 2013 GEf4ERAL RKEZPTS & PAYMEIIT ACCOUNT 2023 2022 £,446.81 £3,8n.oi £ioiMxJ.rJ) £533.34 É70,605.04 £7. £o.(Ki E2XI.th) £0.) £166WI16 O&6ATI Ministry Misg QO.133.66 £3,6cn.r £153035 £738.24 £o.(x) É25,7J9.98 £3,6.tyJ £52,421.rJ £7n.12 £0. MI1 5,73&91 {£10M7) srATEMeNroF ASSEISAND LZA8ILrnAT 31 DECEMBER 2023 2023 2022 £10,763.72 £118,118.45 £10,43335 É22585.11 £0. £0. £850 C(0.(1 £850 C(Q.(J) £97BWZ17 £883O1&46 Uatsiida• ert LiatsTths Tffm Lk?Èilitie5 io li £o.crfJ £0. £O.LTh) £00 £0. £0. a¢mrts slana)trfa5%ts arnl labthls Sett [1 &2] rel*lrvJ tothe>Trr WKlrNJ 31 (N/0é/2014 PwJ81 d4

NOTES TO THE ACCOUNTS

1. Basis of accounts

These accounts have been prepared on a ‘receipts and payments’ basis and in accordance with Section 133 of the Charities Act 2011.

2. Donations and other income

. Donations and other income
Donations Church Building Rent Croyde Baptist Church Renovations Georgeham Chapel Renovations Legacies Chapel Workspace Manse Rent Gift Aid Reclaim Church Services (Funerals/Weddings etc) Grant Income Other income (Card Sales/Gathering etc) Total Donations and Other Income . Investment income Bank interest Total Investment Income . Raised for Other causes Belle’s Place Christmas Appeal ROTOM Harvest Total Raised for Other causes	2023 2022 36,205.46 23,385.73 3,873.01 0.00 0.00 32,875.00 0.00 5,200.00 101,000.00 0.00 450.00 0.00 0.00 700.00 14,508.75 7,098.04 0.00 0.00 8,072.00 0.00 1,210.60 2,400.00
	£165,319.82 £71,658.77 2023 2022 533.34 353.73
	£533.34 £353.73 2023 2022 0.00 0.00 230.00 0.00
	£230.00 £0.00

3. Investment income

4. Raised for Other causes

Reflects the payments to Belle’s place from the funds that were outstanding from the 2020 appeal. This showed as a liability last year.

5. Ministry

. Ministry
Minister’s stipend Pension contribution HMRC Temporary Accommodation Other expenses [Petrol, moving costs, manse broadband] Total Ministry	2023 2022 11,928.15 11,142.90 3,681.12 £5,586.32 40.44 £201.81 0.00 £2,100.00 4,483.95 £6,708.95
	£20,133.66 £25,739.98

The Minister acts as one of the Church's leaders and receives remuneration and other benefits in respect of his services as Minister, including the provision of manse accommodation which is currently rented by the church whilst our own manse is occupied. The pension contribution includes that which is made as a catchup payment to the old final salary scheme further explained in the accounts. The minister claims expenses monthly and provides full receipts for items he pays for on behalf of the church.

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6. Mission

6. Mission
Home Mission BMS World Mission Salvation Army Ilfracombe Other mission Total Mission 7. Upkeep of church premises Croyde Baptist Church Electricity Grass Cutting Insurance Repairs and maintenance Water Speakers’ Fees Sunday School Life on the Edge Kitchen Other Total Croyde Baptist Church Georgeham Chapel Electricity Open House Insurance Repairs and maintenance Broadband Water Kitchen Salary Total Georgeham Chapel Manse Electricity Insurance Repairs and maintenance Water Council Tax Total Manse Total Upkeep of church premises 8. Administration Printing and stationery Licences Subscriptions Total Administration	2023 2022 1,800.00 1,800.00 1,800.00 1,800.00 0.00 0.00 0.00 0.00
	£3,600.00 £3,600.00 2023 2022 4,261.70 1,506.71 960.00 1,080.00 1,552.05 1,281.53 26,862.60 18,751.75 349.12 0.00 300 120.00 0.00 680.40 0.00 315.66 474.70 0.00 0.00 138.50 34,760.17 23,874.55 1096.54 0.00 467.55 71.04 865.63 725.96 149.87 4,866.96 150.56 0.00 184.70 0.00 506.76 0.00 2061.20 0.00 5,482.81 5,663.96 907.60 754.29 314.06 256.06 138.60 21,430.64 377.58 442.23 3,850.07 0.00 5,587.37 22,883.22
	£45,830.35 £52,421.73
	2023 2022 0.00 0.00 643.44 771.12 94.80 0.00
	£738.24 £771.12

9. Assets Held for the Church’s own use

The church is the beneficial owner (subject to the relevant trusts) of the following assets, the legal title to which is held by the Church’s custodian trustee, the Baptist Union Corporation Ltd:

Church premises, Croyde Baptist Church, Cross, Croyde, Braunton, Devon, EX33 1PL valued in the accounts at £300,000 based on the prospective redundant usage sale value which it is considered

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possible to attain in a willing market

Church manse at 17 Longland Lane, Georgeham, Braunton, Devon valued in the accounts at £400,000 based on present potential market values for a four-bed property in LongLand Lane
Georgeham Baptist Church, Chapel Street, Georgeham, Braunton, Devon, valued in the accounts at £150,000 at a redundant usage sale value considered possible to attain in a willing market
The Church also owns fixtures, furniture and equipment with no meaningful value albeit recognised to have ‘cost’ some tens of thousands of pounds – eg heating, Music/audio systems, etc.

10. Current Liabilities

10. Current Liabilities
ROTOM Harvest Donations not yet transferred Other current liabilities Total Current Liabilities 11. Long-Term Liabilities Other Total Long-Term Liabilities 12. Pension Scheme Liabilities	2023 2022 230.00 0.00 0.00 0.00
	£230.00 £0.00 2023 2022 0.00 0.00
	£0.00 £0.00

The Church is a participating employer of the Baptist Pension Scheme (“the Scheme”), which is a separate legal entity administered by the Pension Trustee (Baptist Pension Trust Limited). The assets of the Scheme are held separately from those of the Employer and the other participating employers.

The Scheme, previously known as the Baptist Ministers’ Pension Fund, started in 1925, but was closed to future accrual of defined benefits on 31 December 2011. Prior to this date the main benefit provided through the Defined Benefit (DB) Plan was a pension of one eightieth of final minimum pensionable income for each year of pensionable service together with additional pension in respect of premiums paid on Pensionable Income in excess of Minimum Pensionable Income. Since 1 January 2012, benefits have been provided through a Defined Contribution (DC) Plan.

A formal valuation of the DB Plan was completed at 20 June 2023 by an Actuary using the Projected Unit Method. At the valuation date the market value of the DB Plan assets was £197 million, whilst the level of assets needed to pay benefits was £207m, giving a deficit of £10m (equivalent to a past service funding level of 95%). The Church and the other participating employers in the DB Plan are collectively responsible for funding this deficit. The next formal actuarial valuation of the DB Plan within the Scheme was due to take place on 31 December 2023. Whilst the formal results are not yet available, the recent interest rate environment has meant that the scheme deficit has been completely eliminated and as such, there is no longer any deficit to the scheme. Under the scheme rules, the Church still has to make a monthly payment in respect of the DB scheme though this amount is now only £1 which will increase in line with increases in Minimum Pensionable Income. The scheme is currently exploring a buy out which would remove this liability altogether.

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