These notes are for guidance only and have been prepared to help employers to complete the pensions notes required in financial accounts.

The BPS accepts no liability to any organisation for any actions taken (or not taken) as a result of these notes. It is each organisation’s responsibility to ensure that it complies with the law, taking professional advice as necessary.

There are four versions of the guidance note below covering scenarios for employers who are:

  • only employers in the Baptist Pension Scheme
  • only employers in the Baptist Union Staff Pension Scheme
  • employers in both the Baptist Pension Scheme and the Baptist Union Staff Pension Scheme
  • employers in neither pension scheme

 Pension Notes (January 2017) - Employers in BPS only

 Pension Notes (January 2017) - Employers in BUSPS only

 Pension Notes (January 2017) - Employers in BPS and BUSPS

 Pension Notes (January 2017) - Employers in neither the BPS or the BUSPS

If your church needs to prepare its accounts in accordance with FRS102, then a separate spreadsheet is available to help you calculate the required pension disclosures. This spreadsheet can be obtained on request by emailing Mark Hynes at mhynes@baptist.org.uk .