**Charity Registration No. 1069853** 

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

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

## **FOR THE YEAR ENDED** 

## **31 DECEMBER 2022** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Charity number**|1069853|||
|---|---|---|---|
|**Trustees**|Jane Brown||Chairman|
||Ian Gale|||
||Gordon Simmonds|||
|**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|||
|**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 2022** 

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

2022. 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 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 £38,866 (2021: £88,334) and the expenditure on the generation of voluntary income for the year was £381 (2021: £63) and after having paid the PCC of Rayleigh £95,000 (2021: £20,000) the balance carried forward to 2023 is £23,935 (to 2022 was £80,450). The total raised through The Friends and passed to the PCC since The Friends started in 1996 to the end of December 2022 is £711,000 (up from £616,000 at the end of 2021). 

## **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 2022** 

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 



THE FRIENDS OF HOLY TRINITY, RAYLEIGH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES ON THE UNAUDITED FINANCIAL
STATEMENTS OF THE FRIENDS OF HOLY TRINITY, RAYLEIGH
We report on the financial statements of The Friends of Holy Trinity, Rayleigh for the year ended 31 December
2022 as set out on pa￿e$ 2 to 7. (pages 12-17 in this booklet)
This report is made solely to the charity's trnstees, as a body, in accordance with section 145 of the Charities Act
2011. Our work has been undertaken so that we might state to the ¢harity's trustees those matters we are required
to state to them in this report and for no other purpose. To the fullest extent p¢rniitt¢d by law, w¢ do not a¢c¢pt or
assume responsibility to anyone other than th¢ Gharity and the Gharity'5 tru5t¢¢s a5 a body, for our work, for this
report, or for the opinions we have fomied.
Respective responsibilitie5 of trustees *lld exttminer
The charity's trustees are responsible for the preparation of fmancial statements. The charity's tsustees consider
thAt Xll Aiidit iq nnt reqiiired fnr thi£ year under Sectinn 144(2) nf the Charitieq Act 2011 ('the 2n1 l Act,) thAt
an independent examination is needed.
It is our responsibility to-
a. Examine the financial statements under section 145 of the 2011 Act:
b. To follow the pro¢¢dur¢s laid down in the General Directions given by the ChaTity Commission under sedion
145(5)Ib) of the 2011 Act.. and
. To stste whether particular matters have come to our attention
Basis of independent examiller's report
Our cxamination wa5 ¢aTri¢d out in ac¢ordan¢¢ with th¢ G¢n¢ral Dir¢ctions giv¢n by th¢ Charity Commission.
An ¢xaminaliun inLludcs ti i¥vi¥w UI th¥ I￿Luuut1[i￿ i¥wrds k¥pL by (h¥ ￿ht￿lLY it Lumpi￿1￿vn ufthc fInaniidl
statements pre5¢Tlted with those Teeords. It also includes consideration of hny unusual iterns of disclosures in the
financia] statements and seeking explanations from you as trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is
given as to whether the financial statements present a 'true and fair view, and the report is limited to those matters
set out in the statement below.
Independent examiner's statement
In Gonncction with our examination, no matter has come to our attention:
Which gives me re&8onable cause to believe that in any material respe￿ the Tequirements:
To keep ￿cOUntIng records in ￿CordanCe with s￿tIon 130 of the 2011 Act" and
To prepare f]nanclal STatements whlch accord wlth the accounthlg records and comply with the
a¢countinR requirements of the 2011 ACL
havc not bcen met. or
To which, in our optnion, at*ntion should be drawn in order to enable a proper undersranding of the
fmancial statements to b¢ T¢a¢h¢d.
BSW Chart¥trd AUwUn￿lS
162-104 High street
Rayleigh
Essex SS6 7BS
2 February 2023
li

THE FRIENDS OF HOLY TRINITY RAYLEIGH
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YLAR ENDED31ST DECEMBER 2022
Unrcstrict¢d
Total
2022
Total
2021
Incorning resourtes
Notes
Incoming rcsourccs from Renerated
Funds:
Voluntsry Incornc
38,866
38,866
88,334
Total incoming resour¢¢s
38,866
38.866
88.334
Resources eipend¢d
Costs of generating funds:
Cost of generating voluntary income
Charitsble aciiviiies
381
95.(K)O
381
95,000
63
20,OLXJ
Total resources expended
N¢t nboveJD¢nt in Funds
(56,515)
(SA515)
68,271
Fund balanc¢s broughi forward
80.450
Fund balances carried forward
RO 450
12

THE FRIENDS OF HOLY TRJNITY RAYLEIGH
FOR THE YEAR ENDED 31ST DECEMBER 2022
Notes
2022
2021
REN'f ASSET
Debiors
Cash at Bank & In Hand
23,935
80,450
ALLINCJ DUE WI'I'HIN I YEAR
NoTJe
NET CURRENT ASSETS
NET ASSETS
23,935
FUND
Unrestyicted Incomc Funds
io
23,935
80.450
TOTAL FUNDS
23,935
80.450
Th¢ finan¢ial 5tatcmcnts wcre approved by the ttustees on 2 FebTUW 2023. and signed on their behalf by
lan G4ie
Trustee
13

THE FRIEIYDS OF HOLY TRINITY, RAYLEIGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Aeeounting policies
Basi5 of ae¢ounting
The financial stat¢ments have been prepared undeT the historical cost convention witb items recogniscd
at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial
statements have b¢¢n pr¢par¢d in arxordance with the Statement of ReGornukcnd¢d Pradice: A¢Gounting and
R¥poiling by Charili¥s piepariJig th¢ii accouiits ui a￿Ord￿l¢e widi thc PTovisions of Section l A "Sniall
Eniities" of Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in July
2015 and the Financial R¢portillg Standard applicable in the United Kingdom and Republic of Ireland (FRS
102) and the Charities Act 2011.
Incoming resources
All incoming resources are included in the statement of financial activitie5 when the charity 15 entitled
to the incorne and the amount can be quantified with re&8onable accuracy. The following specific policies are
applied to particular cat¢gories of income.
Volunlary income is received by way of 8rants, donations and Sifts and is included in full in the statement of
fmancial activities when receivable. Grdnts where ¢Thtitlem¢nt is not Conditional on th¢ d¢1]v￿ of a specific
perfonnance by the charity are recognised when the charity Ixcomes unconditioDally entitled to the grant.
Donated services and facilities ar¢ included at the value to the charity where this can be quantified.
The value of services provided by volunteers has not been included.
Gifts donatsd for r¢sal¢ ar¢ inGlud¢d as incoming rCSOU￿¢s within activitics for gcncrating funds whcn thcy a
sold.
IJ
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred. Exp¢ndRtUTe includes any VAT
which cannot b¢ fi]Ily recovere4 and is reported as part of the expenditure to which it Telates.
Costs of generating funds cornprise the costs associated with attracting voluntary income and the costs of
trading for ￿ndraiSing purposes including the charity's shop.
Charitable expenditure comprises those costs incurred by the cRwity in the delivery of its activities and services
for its beneficiaries. It includes both costs that can b¢ allocated directly to such adivities and thos¢ rosts of an
indirect nature necessary to support them.
Fulld aeeoullting
Unrestrieted funds
All funds received by the charity are unrestricted funds which it may use for its pU￿oseS at its
discretion. This can include the ￿lfIlment of charitable objectives. incurring costs to generdte funds and
administrdtive SUDDOrt costs.
14

THE FRIENDS OF HOLY TRINITY RAYLEIGH
NOTES TO THE FITrIANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2022
Volunt*ry llleome
UJwestrict¢d
uT]ds
2022
2021
Donations
Gift Aid recovered
37.656
.210
37,656
1.210
86,545
1,789
38.866
J8.866
88.334
Cost of generati￿% voluntary Income
U]Jrcstrictcd
ullds
2022
2021
Fundraising events
Sundry adroiDistr*ive expenses
360
21
360
21
32
31
381
381
63
Charitabk activiti¢s
Ullr¢stri¢t¢d
llnds
Total
2021
2022
PaY￿clrttO PCC of Raykigb
95.OOU
95,000
Employe
No salariG5 or Wdgcs paid to anploy¢es. iD¢Mding tr￿Ste¢s. durtngthis or the PT¢¢eding ￿&T.
Trmtees. emolumemts
No trustee received emolu￿￿1￿ or had expa)ses reimbursed durinB the year.
Debtors
2022
2021
Other dtbtOTS
c￿ditOrs.. Amounts falling dut
within on¢ ycaT
2022
2021
Amalysis of ￿et assets between fuDd
Unrcstricted
Funds
Total
Funds
Fulld balanrcs at 31st D¢¢emb¢r 2022 as
reptescllicd by..
Currcnt A5scts
Rn 4.sn
15

THE FRIENDS OF HOLY TRINITY RAYLEIGH
NOTES TO THF. FINANCIAL STATF.MENTS
FOR THE YEAR ENDED 31ST DE
EMBER 2
io
Uwre5trlc¢ed FU￿15
As al 1st
JaDIIIJry
2022
Outgolni
As at 31st
December
2022
Tesoun¢s
38,866
95.381
Conirnl
In thc opill1￿ of th¢ tru5tccs th¢ tharity controlled by a￿ther paTty.
16

THE FRIENDS OF HOLY TRINITY RAYLEIGH
2022
2021
Donations - General
Donations- Lights Dedications
Members ￿UbScrIPtIOnS
Garden Trail
Christmas Cards
Pat Greensmith's Cards (note 2)
Christmas Tree Festival
Concert - Cantare
Concert - Orpheus
Concert - LadyBird
Quiz Evening
Sue Squire's Swimming Pool Donations
Teddy Parachute Jump
Books & Second Hand Books
Annual General Meeting
Easy Fund Raising
Sponsored Virtual Walk
Gift Aid Tax refund
Bank Interest
Postage & Stationery
Bequests
Foundation Day
Charitie5 Fair
Coffee Morning
Games Evening
Miscellaneous (note 3)
Service of Light
Nina Trippier Donation (note 4)
Memorial - Betty Herbert
Memorial - Sally Hall
Memorial - Dave Turner
Kentwell Hall
Music Man Project
Refreshments (note 5)
Banner
1,507
775
2,584
4,259
57
692
695
2,608
4,281
124
35
24
1,184
1,088
945
436
50
654
331
538
3,307
1,215
19
25
1,539
1,210
923
956
1,789
21
31
13,552
44
1,237
403
179
75,000
164
li
44
loo
559
254
1,251
134
527
72
124
38,866
381
88,333
63
381
63
38,485
95,000
88,271
20,000
(56,515)
68,271
For note5 see page 7
17