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2022-12-31-accounts

Page
Charity
Information ..
Report ofthe Trustees.
Independent
Auditor's		 Report
Statement
of Financial		 Activities. ....
Balance Sheet. .12
Statement
of Cash Flows....		 13
Notes to the Financial Statements .. .14

The Association
is served
by		 :
Revd Dr Clive Burnard Regional
Minister		 until 31)uly 2022
Revd Mary Taylor Regional
Minister		 until 31 March 2022
Revd Dr Adenike Adebajo Regional
Minister		 from
1 September		 2022
Revd Ann Chesworth Property
ik Legal		 Officer
Iris Cheung Administrator
from 1)anuary 2023
julie Crabtree Administrator
Revd Peter Dunn Discipleship
Enabler
Revd Graham
Ensor		 Regional
Minister		 Team Leader
Naomi
Fennell		 Young Adult
Lead		 from 19September 2022
Debbie Gamble Office Manager
Revd Alex Harris Regional
Minister		 Pioneering
lk Church		 Planting'
Hannah
Harris		 Finance Officer from 1 February
2022
Dan Morrell Communications and Digital
Lead from		 20 june 2022
Revd Kez Robinson
Iodie Thorpe		 Mission
Enabler, then
Regional
Minister
Children,
Youth 5 Families
Enabler		 from 1 March 2022
Dean Thorpe Treasurer

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2022 2021
Note 6 6
Fixed assets
Tangible assets 9 1,508,419 1,394,352
Investments 10 2,450,494 2,669,968
3,958,913 4,064,320
Current assets
Debtors 11 94,659 108,768
Cash at bank and in hand 163,552 409,219
258,211 517,987
Liabilities
Creditors:
Amounts
one year		 falling due within (201,306)
Net current assets 14,476 316,681
Total assets less current liabilities 3,973,389 4,381,001
Total net assets 3,973,389 4,381,001
Funds
Restricted
funds		 13/14 155,334 155,394
Unrestricted funds 13/14 3,818,055 4,225,607
3,973,389 4,381,001

2022 2021
Note E E
Cash Flows from operating activities:
Net cash usedin operating activities 18 (188,181) (546,469)
Cash Flows from investing activities:
Dividends,
interest		 and rents from investments 36,039 19,254
Proceeds from the sale of fixed assets 190,810
Proceeds from sale of investments 972,939 1,213,140
Purchase of investments 1066 464 (1,248 697)
Net cash (used in)/provided byinvesting
activities 57 486 174 507
Change
in cash and cash equivalents		 in the year (245,667) (371,962)
Cash and cash equivalents
the
ear		 at the beginning of 409 219 781,181
Cash and cash equivalents at the end ofthe
ear 163552 409 219

2022 2021
E E
Sundry donations and legacies (unrestricted) 30,000 31,094
Sundry donations and legacies (restricted) 11,716
30,000 42,810
Donations and legacies in the year ended 31December 2022 include:
Bottom Trust 30,000 30,000
Legacies 1,094
Biglife India Appeal Restricted Income 11,716
30,000 42,810

2022 2021
BUGB core funding 218,112 179,426
Interest on loans to churches 19,925 12,803
Income from churches for services rendered 3,648 2,338
Closed churches income 75,867 237,114
Other Income 4,941 3,447
322,493 435,128

2022 2021
6 E
Office costs 13,299 13,056
Closed church property costs 22,937 12,359
36,235 25,415

Activity or programme Activities
undertaken
directly		 f
d.
Grant
unding
t. .t.
of
activities		 Support
Costs
(note 6)		 2022
Ministry 3,358 310,199 313,557
Mission 133,353 133,353
3,358 133,353 310,199 446,910
Activity or programme Activities
undertaken
directly		 Grant
funding
of
activities		 Support
Costs
(note 6)		 2021
6
Ministry 2,275 293,239 295,514
Mission 97,865 97,865
2,275 97,865 293,329 393,379

.Expendit ure
on charitable
activities (continu		 ed)
Charitable Activity costs include the following grants: 2022 2021
E
Grants to institutions:
Mission Grants 112,855 64,827
Biglife 11,498 22,038
NCPRIR, Blackley 9,000 11,000
133,353 97,865

.Support costs
2022 2021
E E
Staff costs (note 8) 250,261 233,868
Regional
Minister		 23,835 18,992
Trust officer 10,624 10,902
Legal expenses 3,151 5,057
Governance 8,314 8,264
Other 14,014 16,156
310,199 293,239

.Net in come for the ye ar is stated af ter cha rging:
2022 2021
E
Auditor's remuneration - Audit (excluding VAT) 5,800 4,830
- Accountancy (excluding VAT) 2,150 1,800
7,950 6,630

he average
monthly
number
of employees		 analysed
by function
was:
2022 2021
Mission 2 2
Ministry 6 7

.Analysis ofsta ff costs (continued)
Staff costs during the year were as follows: 2022 2021
E
Salaries 183,698 166,989
Social security costs 11,660 10,410
Pension costs 25,529 27,835
Other costs (Council Tax, Water charges, Accommodation) 29,374 28,634
250,261 233,868

econdment
from Harrogate
Bapti
.Tangible assets		 st Church
and has been		 charged at E10,519(20 charged at E10,519(20 21:E12,985).
Closed
Church
Properties		 Freehold
Land
8 Buildings		 Total
E
Cost or valuation:
At 1 Ianuary
2022		 400,000 994,352 1,394,352
Additions
at Cost		 62,500 51,567 114,067
Disposals
Transfer 15,000 (15,000)
At 31 December 2022 477,500 1,030,919 1,508,419
Depreciation:
At 1 Ianuary
2022
Charge for the year
Disposals
At 31 December 2022
Net book value
At 31 December 2022 477,500 1,030,919 1,508,419
Net book value
At 31 December 2021 400,000 994,352 1,394,352

Listed
Investments		 Bonds Mixed
Motive
Investments		 Cash 2022
Cost/value
forward		 brought 1,992,810 80,000 407,198 189,960 2,669,968
Additions 917,423 149,041 1,066,464
Disposals (786,767) (55,514) (130,658) (972,939)
Realised
ains		 and unrealised (299,056) (13,943) (312,999)
Cost/value
forward		 carried 1,824,410 80,000 500g725 45g359 2g450g494
Mixed
Investments Bonds Motive Cash 2021
6 6
Cost/value
forward		 brought 1,938,646 80,000 371,642 39,491 2,429,779
Additions 1,005,625 92,603 150,469 1,248,697
Disposals (1,156,093) (57,047) (1,213,140)
Realised
ains		 and unrealised 204,632 204,632
Cost/value
forward		 carried lg992~810 80g000 407,198 189,960 2,669,968

2022 2021
6 6
Trade debtors 45,088 53,557
Short term element of mixed motive loans to churches 49,571 55,211
94,659 108,768

2.Creditors amounts
falling due within		 one year
2022 2021
6 6
Accruals 7,950 7,956
Other Creditors 235,785 193,350
243,735 201,306
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4.Analysis of net assets by fund
Year ended 31December 2022 General Restricted 2022
6 6 6
Fixed assets - Tangible assets 1,414,658 93,761 1,508,419
Investments 2,425,686 24,808 2,450,494
Net current assets (22,290) 36,765 14,476
3,818,055 155,334 3,973,389
Year ended 31December 2021 General Restricted 2021
6 6 6
Fixed assets - Tangible assets 1,300,591 93,761 1,394,352
Investments 2,641,498 28,470 2,669,968
Net current assets 283,518 33,163 316,681
4,225,607 155,394 4,381,001
5.Related party transactions
aptist Union ofGreat Britain
he Association
is a member ofthe Baptist Union ofGreat Britain (BUGB).		 During the year, it received
rants from the BUGBas shown:
2022 2021
6
BUGB Core Funding 218,112 179,426

2022 2021
When the Association
carries out work for		 such churches, fees
are charged
and the resulting
income is shown		 as Income from
churches
for services rendered.		 3,648 2,338
Loans made to churches
during		 the year 151,301 100,000
Loan repayments
received
from		 churches during the year 63,414 59,718
Interest on loans received
from		 churches during the year 19,925 12,803
Fee paid to a church
in respect		 oftrust officer secondment 10,519 13,798
Grants
made to churches
during		 the year 99,988 58,936

employers
in the DB Plan are collectively		 responsible
fo		 r funding
this de		 ficit.
The key financial
assumptions
underlying		 the valuation were as follows:
Type ofassumption
RPI price inflation
assumption		 %p.a.
3.20
CPI price inflation
assumption		 2.70
Minimum
Pensionable
Income Increase		 Adjustment
(above CPI)		 0.50
Pre-retirement
assumed
investment
returns
(gilt yield		 plus 1.75'/0 p.a.) 2.95
Post retirement
assumed
investment
returns
(including		 benefits
matched
by the insurance
policy) (gilt yield plus 0.5% p.a.)
Minimum
Pensionable
Income increases
(CPI plus 0.5%)		 1.70
3.20
Deferred
pension
increases (based on RPI)
Pre April 2009 3.20
Post April 2009 2.50
Pension
increases
based on CPI with an		 annual
floor of		 0% and annual cap of5% 2.70

2022 2021
6 6
Net movement
in funds		 (407,612) 283,030
Losses/(gains)
on		 investments 312,999 (204,632)
Investment
income		 (36,039) (19,254)
(Profit) on the sale of fixed assets (28,310)
Purchase oftangible
fixed assets		 (114,067) (529,548)
Assets transferred at fair value (200,000)
(Increase)/decrease in debtors 14,109 (25,345)
Increase/(decrease) in creditors 42 429 177,590
188 181 (546,469)

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