## **Trustees’ Annual Report for the period**
**From 1st January 2023 to 31st December 2023 Charity name: Hockliffe Street Baptist Church, Leighton Buzzard**
**Charity registration number:**
**1198879**
## **Objectives and Activities**
||SORP reference||
|---|---|---|
|Summary of the purposes of
the charity as set out in its
governing document|Para 1.17|1. the advancement of the Christian faith
as a Baptist Church in accordance with
the Statements of Belief primarily but
not exclusively within Leighton Buzzard
and the surrounding neighbourhood.
and
2. such other charitable purposes as shall,
in the opinion of the charity trustees, put
into practice the Christian faith in
accordance with the Statements of
Belief, including but not limited to: the
prevention and relief of need, hardship
and sickness; the advancement of
education; and the provision of facilities
in the interests of social welfare for
recreation or other leisure time
occupation of individuals who have
need of such facilities by reason of their
youth, age, infirmity or disability,
financial hardship or social
circumstances with the object of
improving their conditions of life.|
|Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.|Para 1.17 and
1.19|1. The running of Sunday morning
Christian worship services with a
preaching and teaching ministry.
2. The running of midweek bible study and
prayer groups to advance
understanding of Christian doctrine and
its application to life.
3. The provision of children's & youth
activities on Sundays and midweek.
4. The running of a weekly group for
toddlers and their mothers or other
carers.
5. The running of a fortnightly day-time
social group, “The Hub” and other adult
social groups.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
|||6. Proclamation of the Christian gospel,
evangelism and outreach to the local
community, including door to door and
regular visiting where invited.
7. Ad hoc Christian counselling services
8. Prayerful support and financial grant
making to other Christian ministries
within the UK and abroad.
9. Creation of a new website, www.his-
story.org.uk, to proclaim the gospel
through testimonies of people from our
congregation, launched in Easter 2023
and accompanied by a booklet with a
selection of these testimonies for
distribution to homes around the town.
This and a refresh of our main website,
relaunched in September 2023 as
www.hsb.church, was funded by a
restricted gift received in 2022.|
|---|---|---|
|Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit|Para 1.18|In running the church's activities, the
Trustees have taken due cognisance of the
guidance provided by the Charity
Commission to ensure that the activities are
available to the public and for their benefit.|
## **Additional information (optional)** You may choose to include further statements where relevant about:
||SORP reference||
|---|---|---|
|Policy on grant making.|Para 1.38|The church supports several individuals
and organisations that have been identified
as having objectives linked to ours by
members of the Church, primarily by
making restricted financial gifts to other
registered charities. The proportion of the
total income distributed in this way is set by
the Trustees and is administered by a sub-
committee comprising trustees and church
members; the decisions are reported to the
church members’ meeting. Those who
receive gifts are regularly reminded that
their support is reviewed at least annually
and may change according to
circumstances and the availability of funds.
The total amount of gifts made in the year
amounted to £26,385 and an analysis of
these grants may be found in notes 13.1
and 13.2 to the financial statements.|
|Contribution made by
volunteers.|Para 1.38|The church's programme of activities
depends very heavily on voluntary work by
church members and others regularly
attending church activities. Our Sunday
School & Youth Work programmes, the
Hub mid-week group and Toddler group
are all entirely run by volunteers. There are
over 100 individuals identified as
volunteering in at least one capacity to
deliver the church's activities.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
## **Achievements and Performance**
||SORP reference||
|---|---|---|
|Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.|Para 1.20|During 2023 we ran Sunday morning
worship services and continued to provide
access to the wider community via online
live-streaming and recordings of the
services. Our attendance at Sunday
services ranged from 100-170 people, with
up to 20 connections viewing the live-
streamed service, and the recordings
achieving up to 170 hits. We also provided
audio recordings of the bible readings and
sermons for those who wanted to focus on
the bible teaching element of our services.
During school term times we provided age-
related children’s activities during the
Sunday morning worship services and also
on Friday evenings. Up to 50 children
attended the Sunday activities and the mid-
week attendance varied but included
children of families who do not normally
attend the Sunday services.
Midweek "Growth Groups" are embedded
in church life and allow people to discuss
the application of the Christian faith in their
lives (often by discussing questions set
around recent sermon topics), and to
provide prayerful and practical support for
each other. At its peak we had 13 such
groups of up to 10 people meeting in the
area, including some using online
conference calls to allow access by those
at a distance or who preferred to join from
their own homes.
Our weekly Toddler Group ran during term-
time in 2023 with up to 70 adults bringing
up to 100 children, the vast majority of
whom have no other connection to the
church. It remains highly popular within the
town, providing much-needed opportunities
for families and child-care providers to
meet up.
Our "Neighbourhood Chaplains"
programme, in which members of the
church seek to befriend and support &
serve those within the town who may be
elderly or lonely, continued although
reduced in scope owing to loss of some
volunteers.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
## **Additional information (optional)**
|**Additional information (optional)**|**Additional information (optional)**||
|---|---|---|
|You may choose to include further statements||where relevant about:|
|Performance of fundraising
activities against objectives
set|Para 1.41|We do not fundraise (in the sense of
making public appeals for funds), we rely
almost entirely on voluntary donations from
the church congregation including the
weekly offering made as part of the church
worship service.
Our total income exceeded the budget
amount by just under £10k.|
|Investment performance
against objectives|Para 1.41|We do not set out to maximise the return
on investments; we hold surplus money in
low-risk interest bearing banking accounts
from our bankers and the Baptist Union
Corporation.|
|**Financial Review**|||
|Review of the charity’s
financial position at the end
of the period|Para 1.21|For 2023, the Trustees set a budget to fund
two full-time Ministerial positions and a
part-time community outreach worker for
the full year. The budget anticipated a
deficit of £33.5k which would be funded
from reserves.
Income for the year was above the budget
target, and expenditure was below the
target, so the actual deficit (in unrestricted
funds) was only £5.5k|
|Statement explaining the
policy for holding reserves
stating why they are held|Para 1.22|The Trustees consider that the minimum
level of income reserves required are three
months expenditure (currently about £65k).
This is sufficient to meet the Church’s
needs, including legal obligations.
The fund designated in 2018 to the
establishment of a new Christian witness in
the area reduced from £17k to £16k as an
original donor asked for their contribution to
be redistributed. The fund of £50k
designated for the funding of an extra staff
position continues to be held.|
|Amount of reserves held|Para 1.22|£ 127,729 (excluding restricted &
designated funds)|
|Reasons for holding zero
reserves|Para 1.22|Not applicable|
|Details of fund materially in
deficit|Para 1.24|No fund is in deficit.|
|Explanation of any
uncertainties about the
charity continuing as a going
concern|Para 1.23|There are no uncertainties given the
current level of donation income and the
value of the reserves.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|The charity’s principal
sources of funds (including
any fundraising)|Para 1.47|The Charity's principal source of income is
via voluntary donations from the
congregation who attend the church,
supported by Gift Aid refunds where
possible. Small amounts of income derive
from letting out space within the buildings
to other charities and organisations, and
from interest on savings and investments.|
|Investment policy and
objectives including any
social investment policy
adopted.|Para 1.46|The church's reserves are held in low-risk
bank accounts and on deposit with the
Baptist Union. It is not the church's policy to
invest to secure higher rates of return on its
relatively small cash reserve.|
|A description of the principal
risks facing the charity|Para 1.46|Almost all the charity's income comes from
voluntary donations from the church's
congregation. Although a significant
proportion of this is in standing orders
supported by Gift Aid, and can be expected
to continue, there is always a risk that
donors could leave the church or stop their
giving and the income could drop as a
result. The finance management team
review trends regularly and they report to
the Trustees at least each quarter on
income & expenditure. Some budgeted
expenditure can be delayed or stopped if
income drops unexpectedly.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
## **Structure, Governance and Management**
|Description of charity’s
trusts:|||
|---|---|---|
|Type of governing
document|Para 1.25|The church was founded in the first half of the 19th
century. The land where it now meets was acquired
under a property trust dated 12th June 1890.
However, it operated as an unincorporated
association under a constitution until 31st
December 2022.
On 9thMay 2022 a new CIO charity was approved
by the Charity Commission under a constitution
and handbook, both created and adopted by the
previous charity’s members on 17thApril 2022. This
charity took over the running of the church with the
old unincorporated association charity assets being
transferred to the new CIO charity on 31st
December 2022.|
|How is the charity
constituted?|Para 1.25|CIO|
|Trustee selection
methods including details
of any constitutional
provisions e.g. election
to post or name of any
person or body entitled
to appoint one or more
trustees|Para 1.25|Trustees are made up of three classes as defined
in the Church Handbook:
1) Ministers appointed by the Church become
Trustees whilst they are employed by the Church; a
decision to appoint them as Ministers (and hence
Trustees) is made by the Church Members by
secret ballot at a Special Church Meeting. At the
end of 2023, there was one Trustee who was a
Minister, but his resignation was effective on 3rd
January 2024.
2) The Church is run by an Eldership; ministers are
also appointed to the Eldership because of their
ministerial appointment, but the church also
appoints Elders from within its membership in a
special meeting and they may either be nominated
by serving Elders & Deacons or by 10% or more of
the church membership making a request in
writing. The Eldership is primarily responsible for
setting the spiritual direction of the church and thus
delivering on the first part of the charitable
objectives. They are, therefore, appointed as
Trustees at the time of their election as Elders. At
the end of 2023 there was one Trustee who was an
Elder.
3) In addition the Handbook provides for the
appointment of Deacons who also serve as
Trustees. They are appointed by the church in a
special meeting and may either be nominated by
serving Elders & Deacons or by 10% or more of the
church membership making a request in writing. At
the end of 2023, there were two trustees who were
Deacons.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
|**Additional information (optional)**
You may choose to include further statements|**Additional information (optional)**
You may choose to include further statements|where relevant about:|
|---|---|---|
|Policies and procedures
adopted for the induction
and training of trustees|Para 1.51|New trustees are provided with a briefing
pack on the role of a trustee and basic
information about the operation of the
church as a charity.|
|The charity’s organisational
structure and any wider
network with which the
charity works|Para 1.51|At the start of the year the church
employed a Senior Minister and an
Associate Minister (both full time) and a
part time community outreach worker
together with an Operations Manager, an
administrator/caretaker, a financial
administrator and a cleaner all on a part-
time basis.
The paid ministerial staff work with the
Eldership to determine the spiritual
direction of the church and with the wider
Elders & Deacons group to deliver the
charitable objectives. The Trustees meet
regularly to review and discuss the affairs
of the church. At church members’
meetings, held regularly throughout the
year, members review and make
recommendations concerning the affairs of
the church in response to the leadership of
the Elders & Deacons. Some matters, as
defined in the Constitution, are decided at
the church members’ meeting; others,
related to the running of the charity, are
decided by the Trustees.
The church is in membership of the Baptist
Union of Great Britain (charity no. 1125912)
from which it draws guidance and advice
on legal & organisational matters.|
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Hockliffe Street Baptist Church Trustees' Report for 2023
## **Reference and Administrative details**
|Charity name|Hockliffe Street Baptist Church, Leighton Buzzard|
|---|---|
|Other name the charity uses||
|Registered charity number|1198879|
|Charity’s principal address|Delta House
33 Hockliffe Street
Leighton Buzzard, Bedfordshire
LU7 1EZ|
|||
Names of the charity trustees who manage the charity.
|1
2
3
4
5
6
7
8
9
10
|**Trustee name**|**Office (if any)**|**Dates acted if not**
**for whole year**|**Name of person (or body)**
**entitled to appoint trustee (if**
**any)**|
|---|---|---|---|---|
||Mr Peter Chilvers|Minister and Chair of
Elders|(Resigned from
3rdJanuary2024)|The Members of the Church|
||Mr Tim Mills|Associate Minister &
Elder|Until 11thJune
2023|The Members of the Church|
||Mr Ryan Luke|Elder||The Members of the Church|
||Mr David Knightley|Elder|Until 2ndOctober
2023|The Members of the Church|
||Mr Colin Johnson|Elder|From 23rdApril
2023 until 5th
October 2023|The Members of the Church|
||Mr Ian Watson|Deacon
Secretary|(Resigned from
31stMarch 2024)|The Members of the Church|
||Mr Alan Bourne|Deacon
Treasurer|Until 4thOctober
2023|The Members of the Church|
||Mr Paul Daggett|Deacon||The Members of the Church|
||Mrs Ailsa Mansfield|Deacon|Until 4thOctober
2023|The Members of the Church|
||The following appointments have been made as Trustees between the end of the Financial
year and the date of signingof this report:||||
||Mr Stephen Hailes|Deacon
Secretary|(From 10thMarch
2024)|The Members of the Church|
||Mrs Sheila Franklin|Deacon|(From 10thMarch
2024)|The Members of the Church|
||Mr David Mansfield|Elder|(From 28thApril
2024)|The Members of the Church|
Corporate trustees – names of the directors at the date the report was approved.
**Director name** N/A
Page 8 of 10
Hockliffe Street Baptist Church Trustees' Report for 2023
Name of trustees holding title to property belonging to the charity
|**Trustee name**|**Dates acted if not for whole year**||
|---|---|---|
|Baptist Union Corporation
(Custodian Trustee)||Church (BD267302),
Extension (BD81275) &
Garden (BD87356).
Manse - 12 Carron Close
(BD58515)|
|Mr Ian Watson, Rev'd Philip
Hill, Rev'd Stephen
Robinson, Dr David Butler|Until 6thApril 2023 (at which
point ownership of Delta
House was transferred to
the CIO)|Delta House (BD157007)|
## **Funds held as custodian trustees on behalf of others.**
Description of the assets None held in this capacity.
Name and objects of the charity on whose behalf the assets are held and how these falls within the custodian charity’s objects
Details of arrangements for safe custody and segregation of such assets from the charity’s own assets
## **Additional information (optional)**
## **Names and addresses of advisers (Optional information)**
|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|**Names and addresses of advisers (Optional information)**|
|---|---|---|
|**Type of**
**adviser**
**Name**
**Address**|||
|Bankers|Barclays Bank plc|Milton Keynes 2 Branch
Leicester
LE87 2BB|
|Accountant &
Examiner|Peter M. Smith FCCA AFA|16 West Street, Dunstable, Bedfordshire, LU6
1SX|
||||
||||
## **Name of chief executive or names of senior staff members (Optional information)**
Ian Watson, Operations Manager (resigned 31[st] March 2024)
## **Exemptions from disclosure**
Reason for non-disclosure of key personnel details
Not applicable
Page 9 of 10
Hockliffe Street Baptist Church Trustees' Report for 2023
##
##
##
**----- Start of picture text -----**
Hockliffe Street Baptist Church, 1198879 formerly 1131841
Leighton Buzzard
Annual accounts for the period
Period end
Period start date 01.01.2023 To date 31.12.2023
**----- End of picture text -----**
## **Section A Statement of financial activities**
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use|**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
229,485
3,836
-
233,321
271,361
-
-
-
-
-
-
-
-
-
-
4,691
-
-
4,691
2,123
9,690
-
-
9,690
5,477
-
-
-
-
-|
|---|---|
||243,866
3,836
-
247,702
278,961|
||-
-
-
-
-
248,296
12,707
-
261,003
257,914
-
-
-
-
-
1,100
-
1,100
1,100|
||249,396
12,707
-
262,103
259,014|
|||
||5,530
-
8,871
-
-
14,401
-
19,947|
||-
-
-
-
-|
||5,530
-
8,871
-
-
14,401
-
19,947|
||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
||5,530
-
8,871
-
-
14,401
-
19,947|
||1,197,894
54,614
-
1,252,508
1,232,561|
||1,192,364
45,743
-
1,238,107
1,252,508|
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|||||Restricted||||
|---|---|---|---|---|---|---|---|
|||||income|Endowment|Total this|Total last|
|||||funds|funds|year|year|
|||||££££||||
|Fixed assets||||F02|F03|F04|F05|
|Intangible assets
(Note 15)|||-||-||-|
|Tangible assets
(Note 14)||998,672||||998,672|1,017,688|
|Heritage assets
(Note 16)|||-|-|||-|
|Investments
(Note 17)|||-||-|-|-|
|Total fixed assets||998,672||-||998,672|1,017,688|
|Current assets||||||||
|Stocks
(Note 18)||||-|-|-||
|Debtors
(Note 19)|||15,846|112||15,958|10,994|
|Investments
(Note 17.4)|||||-|-|-|
|Cash at bank and in hand (Note 24)||181,189||45,631|-|226,820|2:r7 .#f Iri|
|Total current assets||197,035||45,743|-|242,778|238,501|
|Creditors: amounts falling due within||||||||
|one year (Note 20)|811||3,343|-||3,343|3,681|
|Nat current assets/(liabilities)|Bi2|193,692||45,743||239,435|234,820|
|Total assets less current liabilities|813|1,192,364||45.743||||
|Creditors: amounts falling due after||||||||
|one year (Note 20)||||-|-||-|
|Provisions for liabilities|||||-|-|-|
|Total nat assets or liabilities|816|1,192,364||45,743|-|1,238,107|1,252,508|
|Funds of the Charity||||||||
|Endowment funds (Note 27)||||||-|-|
|Restricted income funds (Note 27)||||45,743||45,743|54,614|
|Unrestricted funds||1,192,364|||-|1,192,364|1,197,894|
|Revaluation reserve|||-|||-|-|
|Total funds||1,192, 364||45,743|-|1,238,107|1,252,508|
|Signed by one or two trustees on behalf of all|||||||Date ofapproval|
|the trustees|||Signature,.-||Print Name|||
||||||||ddlmmlyyw|
||PH(/pesfm||||Paul Daggett||0,M(2D|
|||idlm-4L,
I, r'. -|||Ryan|Luke|lalzLap|
## **Section C Notes to the accounts**
## Note 1 **Basis of preparation**
## _**This section should be completed by all charities** ._
## **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
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
the Financial Reporting Standard applicable in the United Kingdom and Republic of • and with* Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support the conclusion that the charity is a going concern;
_**Not applicable**_ concern; Disclosure of any uncertainties that make the going concern assumption doubtful; _**Not applicable**_ Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees _**Not applicable**_ prepared the accounts and the reason why the charity is not regarded as a going concern.
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## **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}.
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; Not applicable
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information; Not applicable
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
Not applicable
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes* * -Tick as appropriate No*
## _**Please disclose:**_
|**_Please disclose:_**||
|---|---|
|**_(i) the nature of any changes;_**|**Not applicable**|
|**_(ii) the effect of the change on income and expense or_**
**_assets and liabilities for the current period; and_**|**Not applicable**|
|**_(iii) where practicable, the effect of the change in one or_**||
|**_more future periods._**||
||**Not applicable**|
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## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the prior period error; Not applicable
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
Not applicable
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
Not applicable
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies**
_Please complete this note when first reporting under FRS2102. Section 35 of FRS102, requires 3 reconciliations to be presented, if all are applicable._
## **2.1 RECONCILIATION WITH PREVIOUS GENERALLY ACCEPTED ACCOUNTING PRACTICE**
**Please provide a description of the nature of each change Not applicable in accounting policy**
## _**Reconcilation of funds per previous GAAP to funds determined under FRS 102**_
**Start of End of period period £ £ Fund balances as previously stated** _**Adjustments:**_
## **Fund balance as restated**
_**Reconcilation of net income/(net expenditure) per previous GAAP to net income/(net expenditure) under FRS 102**_
**End of £ Net income/(expenditure) as previously stated** _**Adjustments:**_ **Previous period net income/(expenditure) as restated**
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## **Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
**----- Start of picture text -----**
This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a
different or additional policy has been adopted then this is detailed in the box below.
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 Yes No N/a
the monetary value can be measured with sufficient reliability.
Yes No N/a
There has been no offsetting of assets and liabilities, or income and expenses, unless required
Offsetting or permitted by the FRS 102 SORP or FRS 102.
Yes No N/a
Grants and donations are only included in the SoFA when the general income
Grants and donations recognition criteria are met (5.10 to 5.12 FRS102 SORP).
In the case of performance related grants, income must only be recognised to the
Yes No N/a
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Legacies Legacies are included in the SOFA when receipt is probable, that is, when there has Yes No N/a
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.
Yes No N/a
Government grants The charity has received government grants in the reporting period
Gift Aid receivable is included in income when there is a valid declaration from the
Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that Yes No N/a
donations and gifts 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.
Yes No N/a
Contractual income and This is only included in the SoFA once the charity has provided the related goods or
performance related services or met the performance related conditions.
grants
Yes No N/a
Donated goods are measured at fair value (the amount for which the asset could be
Donated goods
exchanged) unless impractical to do so.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
Yes No N/a
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
Yes No N/a
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Yes No N/a
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Yes No N/a
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Yes No N/a
Donated services and Donated services and facilities are included in the SOFA when received at the value of
facilities the gift to the charity provided the value of the gift can be measured reliably.
**----- End of picture text -----**
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|**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 FRS102 SORP) and are included as an item of other
income in the SoFA.
**Support costs**
The charity has 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.
**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**
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.
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
**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**
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
**2.3 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.
**Investment gains and**
**losses**
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.
**Governance and support**
**costs**
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and
its compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage.
**Grants with performance**
**conditions**
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
**Grants payable without**
**performance conditions**
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
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## **2.4 ASSETS**
**----- Start of picture text -----**
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £250
use by charity
Yes No N/a
They are valued at cost.
The depreciation rates and methods used are disclosed in note 14.2.
Intangible fixed assets The charity has intangible fixed assets, that is, non-monetary assets that do not have Yes No N/a
physical substance but are identifiable and are controlled by the charity through
custody or legal rights. The amortisation rates and methods used are disclosed in note
9.5
Yes No N/a
They are valued at cost.
Heritage assets The charity has heritage assets, that is, non-monetary assets with historic, artistic, Yes No N/a
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
Yes No N/a
They are valued at cost.
Investments Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot
be measured reliably in which case it is measured at cost less impairment.
Yes No N/a
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Yes No N/a
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
progress realisable value.
Yes No N/a
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Yes No N/a
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors (including trade debtors and loans receivable) are measured on initial recognition at Yes No N/a
Debtors settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
The charity has has investments which it holds for resale or pending their sale and cash and Yes No N/a
Current asset cash equivalents with a maturity date less than one year. These include cash on deposit and
investments cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments.
POLICIES ADOPTED Tangible Fixed Assets: Tangible Fixed Assets are included at cost apart from the church building and the
ADDITIONAL TO OR organ. In 1996 these were included at their insured value and have subsequently been depreciated in
DIFFERENT FROM accordance with the policies at note 14.2. This basis is consistent with previous years.
THOSE ABOVE
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 3 Analysis of income**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 184,905 3,386 - 188,291 218,497
and legacies: Gift Aid 41,043 450 - 41,493 49,403
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - -
Other 3,537 - - 3,537 3,461
Total 229,485 3,836 - 233,321 271,361
Charitable
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 4,691 - - 4,691 2,123
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 4,691 - - 4,691 2,123
Separate Non investment property rental 9,690 - - 9,690 5,477
material item - - - - -
of income: - - - - -
- - - - -
Total 9,690 - - 9,690 5,477
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
**----- End of picture text -----**
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**----- Start of picture text -----**
Royalties from the exploitation of intellectual -
property rights - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 243,866 3,836 - 247,702 278,961
Other information:
Donations and gifts £ 20,180 Gift Aid £ 4,955
All income in the prior year was unrestricted except for:
(please provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior
year amounts)
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 4 Analysis of receipts of government grants**
|**Government grant 1**
**Government grant 2**
**Government grant 3**
**Other**
**_Please provide details of any_**
**_unfulfilled conditions and other_**
**_contingencies attaching to grants_**
**_that have been recognised in income._**
**_Please give details of other forms of_**
**_government assistance from which_**
**_the charity has directly benefited._**|**Total**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|---|
|||- -|
||||
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## **Section C Notes to the accounts (cont)**
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**
**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**
**Use of property**
**Other**
**Note 5 Donated goods, facilities and services**
**Seconded staff**|**This year**
**Last year**
**£**
**£**
- -
- -
- -|
|---|---|
||- -|
|||
|**Please provide details of the**
**accounting policy for the recognition**
**and valuation of donated goods,**
**facilities and services.**||
|**Please provide details of any**
**unfulfilled conditions and other**
**contingencies attaching to resources**
**from donated goods and services not**
**recognised in income.**
**Please give details of other forms of**
**other donated goods and services not**
**recognised in the accounts, eg**
**contribution of unpaid volunteers.**||
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## **Section C Notes to the accounts (cont)**
## **Note 6 Analysis of expenditure**
**----- Start of picture text -----**
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Expenditure on Incurred seeking donations - - - - -
raising funds:
Incurred seeking legacies - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - -
Staging fundraising events - - - - -
Fundraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading - - - - -
activity
Advertising, marketing, direct mail and
publicity - - - - -
Start up costs incurred in generating
new source of future income - - - - -
Database development costs - - - - -
Other trading activities - - - - -
Investment management costs: - - - -
Portfolio management costs - - - - -
Cost of obtaining investment advice - - - - -
Investment administration costs - - - - -
Intellectual property licencing costs - - - - -
Rent collection, property repairs and
maintenance charges - - - - -
Total expenditure on raising funds - - - - -
Expenditure on Ministry 90,048 11,456 - 101,504 102,347
charitable Mission and Evangelism 46,720 1,251 - 47,971 47,749
activities Administration
92,512 - - 92,512 88,597
Depreciation
19,016 - - 19,016 19,221
Total expenditure on charitable 248,296 12,707 - 261,003 257,914
Separate material - - - - -
- - - - -
item of expense
Hockliffe Street Baptist Church
Leighton Buzzard
**----- End of picture text -----**
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|**Other**
**Total**
Governance: Accountancy fees
**TOTAL EXPENDITURE**
**Total other expenditure**|- - - -
-
- - - -
-
- - - -
-
1,100 - - 1,100 1,100
- - - -
-
- - - -
-
- - - -
-
- - - -
-
1,100
- -1,100 1,100
249,396
12,707
-
262,103
259,014|
|---|---|
## **Other information:**
## **Analysis of expenditure on charitable activities**
**----- Start of picture text -----**
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Activity 1
Activity 2
Other
Total
**----- End of picture text -----**
## **Prior year expenditure on charitable activities**
## **Within the expenditure items above the**
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## **Section C Notes to the accounts (cont)**
## **Note 7 Extraordinary items**
## _**Please explain the nature of each extraordinary item occurring in the period.**_
|**Extraordinary item 1**
**Extraordinary item 2**
**Extraordinary item 3**
**Extraordinary item 4**
**Total extrordinary items**
**Description**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -
- -|
|---|---|
||- -|
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## **Section C Notes to the accounts (cont)**
## **Note 8 Funds received as agent**
_**8.1 Please complete this note if the charity has agreed to administer the funds of another entity as its agent. Note: If a charity is acting as an agent, it should not recognise the income in the Statement of Financial Activities or the Balance Sheet.**_
**----- Start of picture text -----**
Amount received Amount paid out Balance held at period end
Description/name of party Related
party (Yes This year Last year This year Last year This year Last year
or No) £ £ £ £ £ £
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Total - - - - - -
8.2 Where a consortia or similar arrangement exists whereby 2 or more charities co-operate to achieve economies in the
purchase of goods or services, please discose details of any balances outstanding between any participating members.
Description/name of party
Balance held at period end
This year Last year
£ £
- -
- -
- -
- -
- -
Total - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 9 Support Costs**
## _**Please complete this note if the charity has analysed its expenses using activity categories and has support costs.**_
**----- Start of picture text -----**
Basis of
Raising funds Activity 1 Activity 2 Activity 3 Grand total allocation
Support cost (Describe
(examples) £ £ £ £ £ method)
- - - -
Governance
- - - -
- - - -
- - - -
Other - - - -
- - - -
Total
**----- End of picture text -----**
_**Please provide details of the accounting policy adopted for the apportionment of costs between activities and any estimation techniques used to calculate their apportionment.**_
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**Section C Notes to the accounts (cont)**
## **Note 10 Details of certain items of expenditure**
## **10.1 Fees for examination of the accounts**
_**Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).**_
|**Other fees (for example: financial advice, consultancy, accountancy services) paid**
**to the independent examiner**
**Independent examiner’s fees**
**Assurance services other than audit or independent examination**
**Tax advisory fees**|**This year**
**Last year**
**£**
**£**
1100
1100
0
0
0
0
0
0|
|---|---|
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**Section C Notes to the accounts (cont)**
## **Note 11 Paid employees**
## _**Please complete this note if the charity has any employees.**_
## **11.1 Staff Costs**
|**Salaries and wages**
**Social security costs**
**Other employee benefits**
**Total staff costs**
**Pension costs (defined contribution scheme)**
**Please provide details of expenditure on staff working for the**
**charity whose contracts are with and are paid by a related party**|**This year**
**Last year**
**£**
**£**
127,145 127,315
4,205 4,526
8,926 9,100
4,238 4,149|
|---|---|
||144,514 145,090|
||Not applicable|
_**Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.**_
**No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000**
TRUE
|**Band**|**Number of employees**|
|---|---|
|**£60,000 to £69,999**|None|
|**£70,000 to £79,999**|None|
|**£80,000 to £89,999**|None|
|**£90,000 to £99,999**|None|
|**£100,000 to £109,999**|None|
|||
|||
|||
**Please provide the total amount paid to** P.R. Chilvers: £ 41,386 **key management personnel (includes** T. Mills: £ 22,383 **trustees and senior management) for** I. Watson £ 18,337 **their services to the charity** C. Johnson £ 7,570 Total: £89,676
## **11.2 Average head count in the year**
**This year Last year Number Number**
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**The parts of the charity in which the employees work**
**----- Start of picture text -----**
Fundraising - -
Charitable Activities 3 3
Governance - -
Administration 2 2
Total 5 5
**----- End of picture text -----**
**11.3 Ex-gratia payments to employees and others (excluding trustees)** _**Please complete if an ex-gratia payment is made.**_
**Please explain the nature of the payment**
**Please state the legal authority or reason for making the payment**
**Please state the amount of the payment (or value of any waiver of a right to an asset)**
## **11.4 Redundancy payments**
## _**Please complete if any redundancy or termination payment is made in the period.**_
**Total amount of payment**
**The nature of the payment (cash, asset etc.)**
**The extent of redundancy funding at the balance sheet date**
**Please state the accounting policy for any redundancy or termination payments**
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**Section C Notes to the accounts (cont)**
**Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.**
## _**12.1 Please complete this note if a defined contribution pension scheme is operated.**_
**Amount of contributions recognised in the SOFA as an expense**
## £8,926
**Please explain the basis for allocating** There is no liability at 31 December 2023 The expense has been **the liability and expense of defined** wholly allocated to unrestricted funds due to the negligible activity on **contribution pension scheme between** restricted funds. **activities and between restricted and unrestricted funds.**
## _**12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.**_
**Please confirm that altough the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.**
**Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity**
## _**12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.**_
**Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms and conditions of the multi-employer plan**
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## **Section C Notes to the accounts (cont)**
## **Note 13 Grantmaking**
## _**Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.**_
## **13.1 Analysis of grants paid (included in cost of charitable activities)**
**----- Start of picture text -----**
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
Activities advancing the Christian faith 23,025 3,360 - 26,385
- -
- [ - ]
Total 23,025 3,360 nil 26,385
**----- End of picture text -----**
## _**Please enter “Nil” if the charity does not identify and/or allocate support costs.**_
## **13.2 Grants made to institutions**
|**13.2 Grants made to institutions**||
|---|---|
|**_No_**
**_TOTAL GRANTS PAID_**
Support for local Counselling Service.
Support of Christian work in Romania.
**_Other unanalysed grants (none over £500)_**
Arab Baptist Churches in Israel (via Baptist Twinning
Association, registered charity no. 1100407)
Baptist Missionary Society (Registered charity no.
1174364)
Baptist Union of Great Britain (Registered charity no.
1125912)
Support of Christian work in United Arab
Emirates.
Support of Christian-based Public Health
and Sanitation projects.
**_Total grants to institutions in reporting period_**
United Christian Church of Dubai
Emmanuel International (Registered charity no. 289036)
New Directions Counselling Service
Support of Christian work in the Middle
East.
Serving in Mission (Registered charity no. 219763)
Community Action Romania (Registered charity no.
1062573)
Support of Christian work within the UK.
**Names of institution**
**_My charity has made grants to particular institutions that are material in_**
**_the context of its grantmaking. Details of the institution supported,_**
**_purpose of the grant and total paid to each institution is available on the_**
**_charity's web site._**
**Purpose**
Support of Christian work in Israel
General support of worldwide Christian
mission work and relief.|**_Please provide_**
**_details of charity's_**
**_URL._**
**_Provide details_**
**_below_**
**Total amount of**
**grants paid £**
1,440
4,900
4,200
4,160
1,300
500
1,025
5,500
|
||**23,025**|
||-
**23,025**|
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## **Section C Notes to the accounts (cont)**
## **Note 14 Tangible fixed assets**
## _**Please complete this note if the charity has any tangible fixed assets**_
## **14.1 Cost or valuation**
**----- Start of picture text -----**
Freehold land Other land & Pipe Organ Fixtures, Total
& buildings buildings fittings and
equipment
£ £ £ £ £
At the beginning of 1,283,715 - 85,000 68,286 1,437,001
the year
Additions - - - - -
Revaluations - - - - -
Disposals - - - - 331 - 331
Transfers * - - - - -
At end of the year 1,283,715 - 85,000 67,955 1,436,670
14.2 Depreciation and impairments
**Basis SL SL or RB SL SL SL Straight Line
("SL") or
Reducing
Balance
("RB")
** Rate 1% 5% 15% - 33%
At beginning of the 283,528 - 85,000 50,785 419,313
year
Disposals - - - - 331 - 331
Depreciation 12,737 - - 6,279 19,016
Impairment - - - - -
Transfers* - - - - -
At end of the year 296,265 - 85,000 56,733 437,998
14.3 Net book value
Net book value at the 1,000,187 - - 17,501 1,017,688
beginning of the year
**----- End of picture text -----**
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Net book value at the 987,450 - - 11,222 998,672 end of the year **14.4 Impairment** _**Please provide a description of the events and circumstances that led to the recognition or**_ **Not applicable** _**reversal of an impairment loss.**_
## **14.5 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide: the effective date of the revaluation the name of independent valuer, if applicable the methods applied and significant assumptions the carrying amount that would have been recognised had the assets been carried under the cost model.**_
## **14.6 Other disclosures**
_**(i) Please state the amount of borrowing costs, if any, capitalised in the construction of tangible None fixed assets and the capitalisation rate used. (ii) Please provide the amount of contractual commitments for the acquisition of tangible None fixed assets. (iii) Details of the existence and carrying amounts of property, plant and equipment to None which the charity has restricted title or that are pledged as security for liabilities.**_
- _The "transfers" row is for movements between fixed asset categories._
- _** Please indicate the method of depreciation by deleting the method not applicable (SL = straight_
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## **Section C Notes to the accounts (cont)**
## **Note 15 Intangible assets**
## _**Please complete this note if the charity has any intangible assets**_
## **15.1 Cost or valuation**
||||**Research &**
**development**
**£**|**Research &**
**development**
**£**|**Patents and**
**trademarks**
**£**|**Other**
**£**|**Other**
**£**|**Total**
**£**|**Total**
**£**||
|---|---|---|---|---|---|---|---|---|---|---|
|At beginning of the||||-|-||-||-||
|year|||||||||||
|Additions||||-|-||-||-||
|Disposals||||-|-||-||-||
|Revaluations||||-|-||-||-||
|Transfers *||||-|-||-||-||
|At end of the year||||-|-||-||-||
|**15.2 Amortisation and**|||**impairments**||||||||
||****Basis**||SL or RB||SL or RB|SL or RB||SL or RB||Straight Line
("SL") or
Reducing
Balance
("RB")|
||**** Rate**||||||||||
||||||||||||
|At beginning of the||||-|-||-||-||
|year|||||||||||
|Disposals||||-|-||-||-||
|Amortisation||||-|-||-||-||
|Impairment||||-|-||-||-||
|Transfers*||||-|-||-||-||
|At end of year||||-|-||-||-||
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## **15.3 Net book value**
Nat book value at the - - - - beginning of the year Net book value at the - - - - end of the year
## **15.4 Accounting policy**
_**Please disclose the accounting policy for intangible fixed assets including: Reasons for choosing amortisation rates Policies for the recognition of any capital development**_
## **15.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **15.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation**_
_**the name of independent valuer, if applicable**_
_**the methods applied**_
_**the carrying amount that would have been recognised had the assets been carried under the cost model.**_
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## **15.7 Other disclosures**
_**(i) If your intangible asset was acquired by way of grant, provide value on initial recognition and carrying amount of the asset.**_
_**(ii) Details of the carrying amounts of any intangible assets to which the charity has restricted title or that are pledged as security for liabilities.**_
_**(iii) Please provide the amount of contractual commitments for the acquisition of intangible assets.**_
_**(iv) State the amount of research and development expenditure recognised as expenditure in the year.**_
_**(vi) Please detail the headings in the SOFA in which a charge for amortisation of intangible assets is included.**_
_**(vii) For any material intangible assets, please provide a description, its carrying amount and any remaining amortisation period.**_
_* The "transfers" row is for movements between fixed asset categories._
_** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction._
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## **Section C Notes to the accounts (cont)**
## **Note 16 Heritage assets** _**Please complete this note if the charity has heritage assets**_
## **16.1 General disclosures for all charities holding heritage assets**
|**(i) Explain the nature and scale of**
**heritage assets held.**
**(ii) Explain the policy for the**
**acquisition, preservation,**
**management and disposal of heritage**
**assets.**
At beginning of the year
Additions
Disposals
Revaluations
Transfers *
At end of the year
****Basis**
**** Rate**
At beginning of the year
Disposals
Depreciation
Impairment
Transfers*
At end of year
Nat book value at the beginning of the
year
**16.3 Depreciation and impairments**
**16.4 Net book value**
**16.2 Cost or valuation**|
**Heritage asset**
**1**
**Heritage asset**
**2**
**Heritage asset**
**3**
**Heritage asset**
**4**
**Total**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
Straight Line
("SL") or
Reducing
Balance
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|
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Net book value at the end of the year - - - - -
## **16.5 Impairment**
_**Please provide a description of the events and circumstances that led to the recognition or reversal of an impairment loss.**_
## **16.6 Revaluation**
_**If an accounting policy of revaluation is adopted, please provide:**_
_**the effective date of the revaluation the name of independent valuer, if applicable qualifications of independent valuer the methods applied and significant assumptions any significant limitations on the valuation**_
## **16.7 Analysis of heritage assets by class or group distinguishing those at cost and those at valuation**
|Carrying amount at the beginning of the
period
Additions
Disposals
Depreciation/impairment
Revaluation
Carrying amount at the end of period|**At valuation**
**Group A**
**At cost Group**
**B**
**Total**
**£**
**£**
**£**
- - -
- - -
- - -
- - -
- - -|
|---|---|
||- - -|
## **16.8 Heritage assets (where heritage assets are not recoignised on the balance sheet)**
**(i) Explain the reason why heritage assets have not been recognised on the balance sheet.**
**(ii) Describe the significance and nature of heritage assets.**
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**(iii) Disclose information that is helpful in assessing the value of heritage assets. (iv) Explain the reason why it is not practicable to obtain a valuation of heritage assets.**
## **16.9 Five year summary of heritage assets transactions**
||**2018**
**2017**
**2016**
**2015**
**2014**
**£**
**£**
**£**
**£**
**£**|
|---|---|
|**Purchases**
Group A
Group B
Group C
Other
**Donations**
Group A
Group B
Group C
Other
**Total additions**
**Charge for impairment**
Group A
Group B
Group C
Other
**Total charge for impairment**
**Disposals**
Group A - carrying amount
Group B - carrying amount
Group C
Other
**Total disposals**|- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**|
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## **Section C Notes to the accounts (cont)**
## **Note 17 Investment assets**
_**Please complete this note if the charity has any investment assets.**_
## **17.1 Fixed assets investments (please provide for each class of investment)**
|**Cash & cash**
**equivalents**
Carrying (fair) value at beginning of
period
-
**Add:**additions to investments during
period*
-
**Less:**disposals at carrying value
-
**Less: impairments**
-
**Add: Reversal of impairments**
-
**Add/(deduct):**transfer in/(out) in the
period
-
**Add/(deduct):**net gain/(loss) on
revaluation
-
Carrying (fair) value at end of year
-
***Please specify additions resulting from**
**acquisitions through business combinations, if**
**any.**|**Cash & cash**
**equivalents**
-
-
-
-
-
-
-|
**Listed**
**investments**
**Investment**
**properties**
**Social**
**investments**
**Other**
**Total**
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -|
|---|---|---|
||-|- - - - -|
||||
_**Please note that Fair Value in this context is the amount for which an asset could be exchanged between knowlegable and willing parties in an arm's length transaction. For traded securities, the fair value is the value of the security quoted on the London Stock Exchange Daily Official List or equivalent. For other assets where there is no market price on a traded market, it is the trustees' or valuers' best estimate of fair value.**_
**17.2 Please provide a breakdown of investments shown above agreeing with the balance sheet row B04 differentiating between those held at fair value and those held at cost less impairment.**
|**Analysis of investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**|- -
-
-
**Cost less impairment**
- -
**Fair value at year end**
**£**
-
**£**
-|
|---|---|
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**Other investments** - - **Total** - - **Grand total (Fair value at year end+Cost less impairment)**
## **17.3 If your charity holds investment properties, please complete the following note:**
**(i) Explain the methods and significant assumptions in determining the fair value of investment property held by the charity (ii) Name or independent valuer, if applicable, and relevant qualifications**
**(iii) Provide details of any restrictions on the ability to realise investment property or on the remittance of income or disposal proceeds**
**(iv) Explain any contractual obligations for the purchase, construction or development of investment property or for repairs, maintenance or enhancements**
## **17.4 Please provide a breakdown of current asset investments, if applicable, agreeing with the balance sheet.**
|**Analysis of current asset**
**investments**
**Cash or cash equivalents**
**Investment properties**
**Social investments**
**Listed investments**
**Other investments**
**Total**|-
**Last year**
**£**
**£**
-
**This year**
-
-
-
-
-
-
-
-|
|---|---|
||-
-|
|||
## **17.5 Guarantees**
**Please provide details and amount of any guarantee made to or on behalf of a third party**
**Name of the entity or entities benefitting from those guarantees**
**Please explain how the guarantee furthers the charity's aims**
## **17.6 Concessionary loans**
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|**Amount of concessionary loans received****_(Multiple_**
**_loans received may be disclosed in aggregate_**
**_provided that such aggregation does not obsure_**
**_significant information)._**
**Amounts receivable after more than 1 year**
**Amounts payable after more than 1 year**
**Amounts receivable within 1 year**
**Terms and conditions eg interest rate, security**
**provided**
**Value of any concessionary loans which have**
**been committed but not taken up at the reporting**
**date**
**Amounts payable within 1 year**
**Amount of concessionary loans made (****_Multiple_**
**_loans made may be disclosed in aggregate provided_**
**_that such aggregation does not obsure significant_**
**_information_ ).**|**_Description_**
**_Total_**|**This year £**
**Last year £**
**This year £**
**Last year £**|
|---|---|---|
||**_Description_**
**_Total_**||
## **17.7 Additional information**
**Please provide information about the significance of investments to the charity's financial position or performance eg. terms and conditions of loans or the use of hedging to manage financial risk.**
**For all investments measured at fair value, the basis for determining the value, including any assumptions applied when using a valuation technique.**
**Where a charity has provided financial assets as a form of security, the carrying amount of the financial asset pledged as security and the terms and conditions relating to its pledge.**
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## **Section C Notes to the accounts (cont)**
## **Note 18 Stocks**
## _**Please complete this note if the charity holds any stock items**_
## **18.1 Please state the carrying amount of stock and work in progress analysed between activities.**
|**activities.**||
|---|---|
|**Charitable activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other trading activities:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Other:**
**_Opening_**
**_Added in period_**
**_Expensed in period_**
**_Impaired_**
**_Closing_**
**Total this year**
**_Total previous year_**|**For**
**distribution**
**For resale**
**For**
**distribution**
**For resale**
**£**
**£**
**£**
**£**
**£**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
- - - - -
- - - - -
- - - - -
- - - - -
**- - - - -**
**Work in**
**progress**
**Stock**
**Donated goods**|
||- - - - -|
||- - - - -|
## **18.2 Please specify the carrying amount of any stocks pledged as security for liabilities**
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## **Section C Notes to the accounts (cont)**
## **Note 19 Debtors and prepayments**
## _**Please complete this note if the charity has any debtors or prepayments.**_
|**_Please complete this note if the charity has any_**
**_debtors or prepayments._**
**Note 19 Debtors and prepayments**||
|---|---|
|**19.1 Analysis of debtors**
**Trade debtors**
**Prepayments and accrued income**
**Other debtors (Gift Aid Recoverable)**
**Total**|**This year**
**Last year**
**£**
**£**
-
-
-
-
6,667
9,618
9,291
1,376|
||15,958
10,994|
## _**Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.**_
## **19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)**
|**Trade debtors**
**Prepayments and accrued income**
**Other debtors**
**Total**|**This year**
**Last year**
**£**
**£**
- -
- -
- -
- -|
|---|---|
||- -|
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**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due Amounts falling due after
within one year more than one year
This year Last year This year Last year
£ £ £ £
Accruals for grants payable - - - -
Bank loans and overdrafts - - - -
Trade creditors - - - -
Payments received on account for contracts or
performance-related grants - - - -
Accruals and deferred income 3,343 3,681 - -
Taxation and social security - - - -
Other creditors - - - -
Total 3,343 3,681 - -
20.2 Deferred income
Please complete this note if the charity has deferred income.
Please explain the reasons why income is deferred.
Movement in deferred income account This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts released to income from previous periods - -
Balance at the end of the reporting period - -
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 21 Provisions for liabilities and charges**
_**Please complete this note if you have included in charity expenditure any provisions. A provision is made when the charity has a liability of uncertain timing or amount.**_
**21.1 Please provide: - a brief description of any obligations on the balance sheet and the expected amount and timing of resulting payments; - an indication of the uncertainties about the amount or timing of those outflows; and - the amount of any expected reimbursement, stating the amount of any asset that has been recognised for that expected reimbursement.**
**----- Start of picture text -----**
- a brief description of any obligations on the
balance sheet and the expected amount and timing of
resulting payments;
- an indication of the uncertainties about the amount
or timing of those outflows; and
- the amount of any expected reimbursement, stating
the amount of any asset that has been recognised for
that expected reimbursement.
21.2 Movements in recognised provisions and funding commitment during the period
This year Last year
£ £
Balance at the start of the reporting period - -
Amounts added in current period - -
Amounts charged against the provision in the current period - -
Unused amounts reversed during the period - -
Balance at the end of the reporting period - -
21.3 For any funding commitment that is not
recognised as a liability or provision, provide details
of commitment made, the time frame of that
commitment, any performance-related conditions and
details of how the commitment will be funded (with
contracts for capital expenditure separately
identified).
21.4 Where unrestricted funds have been designated
to a fund commitment, please disclose the nature of
any amounts designated and the likely timing of that
expenditure.
**----- End of picture text -----**
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**Section C Notes to the accounts (cont)**
## **Note 22 Other disclosures for debtors, creditors and other basic financial instruments**
**22.1 Please provide information about the significance of financial instruments (eg. debtors, creditors, investments etc) to the charity's financial position or performance, for example, the terms and conditions of loans or the use of hedging to manage financial risk.**
**22.2 If the charity has provided financial assets as a form of security, the carrying amount of the financial assets pledged as security and the terms and conitions related to its pledge should be given here.**
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## **Section C Notes to the accounts (cont)**
## **Note 23 Contingent liabilities and contingent assets**
## **23.1 Contingent liabilities**
**Where the charity has contingent liabililities, please complete the following section unless the possibility of their existence is remote.**
**----- Start of picture text -----**
Description of item including its legal nature. Please Estimate of financial effect
describe any security provided in connection to the
liability.
**----- End of picture text -----**
## **23.2 Contingent assets**
## **Where the charity has contingent assets, please complete the following section when their existence is probable**
**Description of item Estimate of financial effect**
**23.4 Other disclosures for contingent assets and/or liabilities Please provide the following information where practicable: Explain any uncertainties relating to the amount or timing of settlement; and the possibilty of any reimbursement Where it is not practical to make one or more of these disclosures, please state this fact**
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## **Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
-
221,092
214,921
5,728
12,586
- -|
||226,820
227,507|
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## **Section C Notes to the accounts (cont)**
## **Note 25 Fair value of assets and liabilities**
**25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk** Not applicable **(the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks. 25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS 102 SORP)) measured at** Not applicable **fair value through the SoFA that is attributable to changes in credit risk.**
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## **Section C Notes to the accounts (cont)**
## **Note 26 Events after the end of the reporting period**
_**Please complete this note events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.**_
**Please provide details of the nature of the event**
**Provide an estimate of the financial effect of the event or a statement that such an estimate cannot be made**
None Not applicable
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR 1,197,894 243,866 (249,396) - - 1,192,364
- - - - - -
Building R 4,585 2,590 - - - 7,175
- - - - - -
Welfare R 10,362 1,246 (1,171) - - 10,437
Toddlers R - - - - - -
Open Door R 131 - (80) - - 51
Restricted income R 39,500 - (11,456) - - 28,044
Replant R 36 - - - - 36
Revaluation Reserve UR - - - - - -
Other funds N/a N/a - - - - - -
Total Funds 1,252,508 247,702 (262,103) - - 1,238,107
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General UR 1,198,354 253,826 (254,286) - - 1,197,894
- - - - - -
Building R 1,975 2,610 - - - 4,585
- - - - - -
Welfare R 13,065 750 (3,453) - - 10,362
Toddlers R - - - - - -
Open Door R 131 - - - - 131
Restricted Income R 19,000 21,775 (1,275) - - 39,500
Replant 36 - - - - 36
Revaluation Reserve UR - - - - - -
Other funds N/a N/a - - - - - -
Total Funds 1,232,561 278,961 (259,014) - - 1,252,508
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.3 Transfers between funds**
**----- Start of picture text -----**
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
27.4 Designated funds
Planned use Purpose of the designation Amount
Replant For use in establishing a new church in the east side of Leighton 15,693
Buzzard
Ministerial For costs of employing a further minister or to be used for other costs as 50,000
deemed applicable by trustees
**----- End of picture text -----**
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## **Section C Notes to the accounts (cont)**
## **Note 28 Transactions with trustees and related parties**
_**If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.**_
## **28.1 Trustee remuneration and benefits**
**None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)**
FALSE
_**In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.**_
|P.R. Chilvers
Governing Document
Governing Document
Governing Document
Governing Document
**Name of trustee**
**Legal authority (eg**
**order, governing**
**document)**
T. Mills
I. Watson
C. Johnson|**Last year**
**Remuneration**
**Pension**
**contribution**
**Redundancy**
**(including**
**loss of**
**office)/ex**
**gratia**
**Other**
**TOTAL**
**£**
**£**
**£**
**£**
31,260
4,956
3,193
37,459
24,756
1,562
4149
27,229
18,337
0
0
0
7210
360
0
0
**Amounts paid or benefit value**
**This year**|
|---|---|
_**Please give details of why remuneration or other employment benefits were paid.**_
P. Chilvers and T. Mills were ministers acting as paid office holders. I. Watson and C. Johnson were engaged in the Church's charitable activities as salaried members of staff.
_**Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.**_
## **28.2 Trustees' expenses**
_**If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".**_
|**Accommodation**
Mobile phone
**Travel**
**No trustee expenses have been incurred (True or False)**
**Type of expenses reimbursed**
**Subsistence**|**£**
**This year**
144
0|208
**Last year**
FALSE
**£**
65|
|---|---|---|
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|**Please provide the number of trustees reimbursed for**
**expenses or who had expenses paid by the charity**|144
273
2
**TOTAL**|
|---|---|
## **28.3 Transaction(s) with related parties**
_**Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.**_
|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**|**_'true' in the box provided._**||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|**There have been no related party transactions in the reporting**||||**period (True**|**or False)**||||TRUE||
||||||||||||
|||||||||||**Amounts**|
|**Name of the trustee**
**or related party**|**Relationship**
**to charity**|**Description of the**
**transaction(s)**||**Amount**||**Balance at**
**period end**|**Provision for bad debts**
**at period end**|||**written off**
**during**
**reporting**
|
|||||||||||**period**|
|||||**£**||**£**|**£**|||**£**|
||||||||||||
||||||||||||
||||||||||||
||||||||||||
_**In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.**_
_**For any related party, please provide details of any guarantees given or received.**_
Hockliffe Street Baptist Church Leighton Buzzard
48 of 49
01/07/2024 13:34
## **Section C Notes to the accounts (cont)**
## **Note 29 Additional Disclosures**
**The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.**
Hockliffe Street Baptist Church Leighton Buzzard
49 of 49
01/07/2024 13:34