**Charity Registration No. 1069853** 

# **THE FRIENDS OF HOLY TRINITY, RAYLEIGH** 

## **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** 

## **FOR THE YEAR ENDED** 

## **31 DECEMBER 2021** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Charity number** 1069853 **Trustees** Jane Brown Chairman Ian Gale The Revd David Oxtoby (Rector) (until July 2021) Vice Chairman Gordon Simmonds (from September 2021) **Charity Address** The Parish Office Rectory Garth Rayleigh Essex SS6 8BB **Independent Examiner** ESW Chartered Accountants 162-168 High Street Rayleigh Essex SS6 7BS **Bankers** Barclays Bank Plc 63-65 High Street Rayleigh Essex SS6 7EL 

|**Bankers**<br>Barclays Bank Plc<br>63-65 High Street<br>Rayleigh<br>Essex<br>SS6 7EL||
|---|---|
|**CONTENTS**|**Page**|
|**Trustees' report**|**9-10**|
|**Independent examiner's report**|**11**|
|**Statement of financial activities**|**12**|
|**Balance sheet**|**13**|
|**Notes to the financial statements**|**14-16**|
|**Detailed Statement of Financial Activities**|**17**|



8 



**THE FRIENDS OF HOLY TRINITY RAYLEIGH** 

## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2021** 

The trustees present their report and the financial statements for the year ended 31 December 

2021. The trustees who served during the year and up to the date of this report are set out in the legal and administrative information page. 

## **Structure, governance and management** 

The charity is governed by a constitution adopted 24 October 1996 as amended 10 May 1998. The board of trustees is authorised by the constitution to appoint new trustees to fill vacancies arising through the resignation or death of an existing trustee. 

## **Objectives and activities** 

The charity's objectives are the restoration, preservation, repair, maintenance, improvement, beautification and reconstruction of the church of Holy Trinity Rayleigh and its ancillary church buildings. The charity also seeks to restore, preserve, repair, maintain, improve, beautify and reconstruct the above church as a building of historical importance or architectural value in the event of the church being made redundant or otherwise ceasing to be used regularly for public worship. 

During the year the charity carried out some fundraising activities (limited by the effect of the Covid-19 pandemic) to increase funds thus enabling a grant to be made to the church. 

The trustees are mindful of the Charity Commission's general guidance on public benefit, and also of its supplementary public guidance on the advancement of religion for the public benefit, when considering the objectives of the Friends of Holy Trinity as described above. Throughout the year the Friends of Holy Trinity have undertaken activities in the furtherance of its stated objectives and believes that these activities have provided public benefit to members of the congregations, members of the Friends and the wider community of Rayleigh. 

## **Financial review** 

The income for the year was £88,334 (2020: £11,466) and the expenditure on the generation of voluntary income for the year was £63 (2020: £153) and after having paid the PCC of Rayleigh £20,000 (2020: £18,000) the balance carried forward to 2022 is £80,450 (to 2021 was £12,179). The total raised through The Friends and passed to the PCC since The Friends started in 1996 to the end of December 2021 is £616,000 (up from £606,000 at the end of 2020). **Statement of trustees' responsibilities** 

The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to: 

- a) select suitable accounting policies and apply them consistently; 

- b) observe the methods and principles in the Charities SORP; 

- c) make judgments and accounting estimates that are reasonable and prudent; 

- d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. 

e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation 

9 



**THE FRIENDS OF HOLY TRINITY RAYLEIGH** 

## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021** 

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. On behalf of the trustees 


## **Ian Gale Trustee** 

## **There now follows:** 






10 



FRIENDS OF HOLY TRINITY RAYLEIGH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL
STATEMENTS OF FRIENDS OF HOLY TRINITY RAYLEIGH
We report on the fmancial statem¢nts of Friends of Holy TTinity Raylcigh for the year ended 31 December 2021
a5 scl out on page5 2 to 7. (pages 12-17 in this booklet)
This report is made solely to the charity's trustees. &$ a body. in accordance with section 145 of the LhaTilies Act
2011. (hjr work ha5 been undertaken so that we might state to the charity's trustee5 those matters we are required
to stste to them in this report and for no other pury)ose. To the fullest extent pmitted by law, we do not accept OT
sume re$pon5ibility to anyon¢ othcr than thc charity and the charity's trusiees &$ a Ixjdy. foT our woTk. foT this
repoit or for the opinions we have forned.
Respective responsibilities of trustees gnd ex*mikner
The charity's ITUStees are responsible for the preparation of fmancial statements. The charity's trustees consider
that an audit is not required for this year under Section 144(2) of the Charities Act 2011 {'the 2011 Act.) and that
an independent examination As needed.
It is our responsibility 10:
& Examin¢ the financial slatcmcnts under section 145 of the 201 l Act:
b. To follow the procedures laid down in the General Directions given by the Charity Commission under se￿10n
145(5)(b) ofthe 2011 A￿- and
. To stste wh¢th¢r particul￿ rnattcrs bav¢ cotn¢ to our attention
Basis of independent examiner's report
Our examination was carried out in aceordanee with the General Directions given by the Charity Commission.
An examination includes a review of the accounting records kept by the charity and a compgrison of the financial
statements presenied with those Tecords. It also includes consideration of any unusual items of disclosures in the
fmancial ststements and seeking explanation5 from you as tru5tce5 concerning any such matters. The procedure5
undertaken do not provide all the evidence that would be required in an audit. and consequently no opinion is
given as to whether the finayjcial statements pre5¢nt a 'true and fair view. and the Teport is limited to those matters
set out in the statement below.
Independent ¢xgmiller'5 s¢aternenl
In connection with our examination. no matter has Come to OUT attention:
l. Wbi¢h give5 me reasonable cause to believe that in any material respect the requircments:
To keep accounTlng T¢wrd5 in accordance with section 130 of the 2011 Affj and
To Prepare financial statements which accord with the accounting record5 and comply with the
accounting requirements of the 2011 A¢t;
have not been met. or
To which, in our opinion, attention should be drawn in order to enable a woper understanding of the
rmancia] statements to be reached.
ESW Chartered Accountants
162-164 High Sw¢¢t
Rayleigh
E55ex SS6 7BS
9 February 2022
li

FRIENDS OF HOLY TIUNITY RAYLEIGH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31ST D
CEMBER 2021
Unrestricted
liunds
I'otal
2020
Intoming rtsour
Notes
2021
Incoming rc50urc¢s from generated
Funds..
Voluntsry income
88.334
88.334
11.466
Total incoming resources
88,334
11,466
Rttources exptnded
Costs of geneTatin8 fi￿dS..
Cost of generating voluntary income
ChaTitable activities
63
20,000
63
20.0(KJ
153
18.000
Totsl Tesourtes expended
20.063
20.063
18.153
Net movtment in Fund5
68.271
68,271
(6,687)
Fund ba]ances brought forward
18.866
Trund ba]ances Ca￿led forward
80.450
80.450
12,179
12

FRIENDS OF HOLY TRINITY RAYLEIGH
BALANCE SHEET
FORT
E YEAR ENDED 31ST DECEMBER2021
Notss
21121
2020
RRENT AS
D¢btors
Cash at Bank & In Hand
80.450
12,179
IT
CJD
None
NETCURRENT ASSETS
12.179
NE
ASSETS
80.45Q
12.179
UnrcstrieÉed Incom¢ FuE)ds
io
12.179
Th¢ financia] 5tat¢m¢nts w¢r¢ approvcd by th¢ truslecs on 9 F¢bruary 2022 and signed on their behalf by
Gale
Trustee
13

FRIENDS OF HOLY TRINITY RAYLEIGH
IYOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Accounting policie5
B85is of ac¢DlIDting
The financial statements 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 fm*incial
statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and
Reporting by Charities preparing their accounts in accordance with the provisions of Section IA "Smal
Entities" of Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in July
2015 and the Financial Reporting Standard applicable in the United Kin8dom and Republic of Ireland (FRS
102) and the Chariti¢s A¢t 2011.
Incoming resources
All incoming ￿sourCeS are included in the Statement of fmaTJcial activities when the charity is entitled
to the income aTJd the amount can be quantified with reasonable accuracy. The following specific policies are
applicd to particulat catcgorics of incom¢.
Voluntary income is received by way of grants. donations and gifts and is included in full in the statement of
fmancial activities when receivable. Grants where entitlement is not conditional on the delivery of a specific
perfom)ance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
Donated service5 and facilities are included at the value to the charity where this can be quantified.
The value of services provided by volunteers has not been included.
Gifts donated for resale are included as incorning resources within activities for generating fimds when they are
sold.
IJ
Resourees expended
Expenditure is recognised on an accrual basis &s a liability is incurred. Expenditure includes any VAT
which cannot be fully recovered. and is reported as part of the expendinwe to which it Telates.
Costs of generdting fimds comprise the costs associated with attracting voluntary incorne and the costs of
trading for fundraising purposes including the charity's shop.
Charilable expenditure comprises those costs incuffed by the Charity in the delivery of its actt"vities and seryi¢es
for its beneficiaries. It includes both costs that can be alloca*d directly to such activities and those costs of an
indirect nature necessary to support them.
Fund accounting
Unrestrieted funds
All funds received by the charity are unrestricted fiRDds which it may use for its PUTposes at its
discretion. This can include the fulfi]ment of charitable objectives, InCu￿l￿g costs to generate fi￿dS and
admiDi5trative support costs.
14

FRIENDS OF HOLY TRNITY RAYLEIGH
NOTE
TOTHEF
NA
c.1
TAT&MEN'I
FOR THL YEAR E￿DED31sT DELEMBER 2021
VoluDl*ry Income
UDTCSViCted
Funds
Totsl
2025
2020
86.545
86,545
10,481
985
Gift Aid TecoveTed
88.334
11.466
Cosi of g¢ner4ting voluntary
Unrestriaed
Futtds
Total
2021
2020
FunthaisinB evcnts
Sundry kntrats'v¢ cxpellscs
32
32
31
133
20
63
153
Cbxril*ble Attivitits
2021
2020
Paymelli ￿ PCC of Rayleigb
20.000
18.0(M)
Employees
No s￿arl¢S OT wages were paid io employees. tticludmg tr￿$*￿$, during this or th¢ pr¢c¢diDg y￿.
Trwqlees, erno14llnents
No trystee received eJnoluTnents QT had Cxp￿￿¢S r¢ymbur5ed during the year.
Dehlors
2021
2020
Oth¢r d¢btors
Creditor5". Amounts fallinA duc
Ithin one year
2021
2020
Au•lyJts of Det •8sets bttv*eer& fttthds
UDf¢stri¢ted
Tothl
FuDd b31aDces it 31st Dc¢¢mbcT 2021 as
repr￿ented by".
Currcnt As5¢ts
Is

FIUENDS OF HOLY TRINITY RAYLEIGH
OTES TO THE FINANCIAL STATEMENTS
FOR'fHE YEAR ETriDED 31ST DECEMBER 2021
io
iJDrestricted Funds
As at 1st
JAIIUSry
ID¢OJIIIDg
Outgoillg
As*t31s¢
Deternhtr
2021
2021
General Fuod
12.179
88.334
20,063
Ji
Coutrol
ID thc OPilliOD of the trusttts the charity is nol controlled by another paty.
16

THE FRIENDS OF HOLY TRINITY RAYLEIGH
FOR THE YEAR ENDED 31ST DECEMBER 2021
2021
2020
INCOME
EXPENSES
INCOME
EXPENSES
Donations - General
Donations- Lights Dedications
Mcmbcrs Subsctiptions
Garden Trail
Christmas Cards
Pat Greensmith's Cards
Christmas Tree Festival
Concert- LadyBird
Quiz Sheets
Coach Outing
Sue Squire's Swim Pool Donations
Book5 & Second Hand Book5
Sponsored Virtual Walk
Gift Aid Tax refund
Postage & Stationery
Bequests
Drop in coffee morning
Games Evening
Mioccllancous
692
695
2,688
4,281
124
2,010
980
3.021
3,035
50
24
35
88
42
436
50
50
654
923
956
1,789
522
245
985
31
20
75,000
47
483
25
io
li
Total Income less Expenses
88,334
63
11,466
153
Less Expenses
63
153
Net Income generated
Payment to PCC of Rayleigh
88,271
20,000
11,313
18,000
Net surpluslldeficitl for the year
68,271
16,6871
17