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2022-09-30-accounts

The Pilgrim Church Charitable Trust

Charity No. 1072048

Trustees' Report and Unaudited Accounts

30 September 2022

The Pilgrim Church Charitable Trust Contents

Pages
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8 to 8
Notes to the Accounts 9 to 14
Detailed Statement of Financial Activities 15 to 17

Page 1

The Pilgrim Church Charitable Trust Trustees Annual Report

The trustees present their report with the unaudited financial statements of the charity for the year ended 30 September 2022.

REFERENCE AND ADMINISTRATIVE DETAILS

Charity No. 1072048

Principal Office

Queens Walk Meadows Nottingham NG2 2DF

Trustees

The following trustees served during the year:

P. Belinfante C.D. Foster M.A. Stewart

Accountants

Gill & French Gothic House Barker Gate Nottingham NG1 1JU

OBJECTIVES AND ACTIVITIES

The purpose of the charity as set out in its governing document is to advance the Christian religion through all its activities ; including the facilities offered to the community by its buildings and the weekly services provided by its ministers and volunteers. As a Christian group we promote the Christian message of equality, inclusion, love and fairness and this is the ethos of all operations.

The Church Council is aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Church Council describes its public benefits as:

The Pilgrim Church has two main sites based in inner city Nottingham and inner city Birmingham. The head office is at the registered address in Nottingham. The Church Office is normally open Tuesday to Thursday 10.00am to 5.00pm and Ministers are on call as required for the benefit of the congregation and the wider community.

Page 2

The Pilgrim Church Charitable Trust Trustees Annual Report

ACHIEVEMENTS AND PERFORMANCE

In 2022 the church took positive steps forward, expanding the scope and impact of service to God, members and wider community. Amongst the key achievements of the Pilgrim Church are:

The Pilgrim Church vision teams, comprised of church members and members of the community, continue to progress the task of implementing change initiatives in line with the vision of the church. A governance framework is in place which includes measuring performance, monitoring, feedback and progress against stated objectives. The church also employs an administrative assistant, who organises the church office.

Our Sunday worship services, pastoral care and social action initiatives have continued throughout this reporting period. In addition to in-person services the Church maintained streamed and recorded services utilizing Zoom and our YouTube channel respectively. Members without access social media technologies have been included through use of more traditional channels such as telephone calls and letters.

The pastoral team kept in regular contact with the entire congregation as well as people from the wider community. Pastoral counselling provided by the ministers of the church and our person-centred counselling service continues to be in demand by members of the local community. Weddings, infant dedications and funerals continue to be conducted within the facility of the church building.

The Church’s ministry to young people continues under the leadership of Minister Brenton Dinham. The weekly Zoom calls and various sessions have addressed issues challenging young people, enabled them to share common experiences, provided support for their mental well-being and proved to be a vitally important social and spiritual point of contact.

Minister Jacquie Bowen leads the education and development within the church; providing programmes for the personal and spiritual growth of individuals and departments.

Our main operations are in the heart of the inner city, during the year we focused on crime prevention and social justice.

Minister Jacquie Bowen leads the education and development within the church; providing programmes for the personal and spiritual growth of individuals and departments.

Rev. Clive Foster’s leadership of the Social Action work has continued to deliver great results this year after achieving recognition from the Home Secretary and Lord Mayor of London last year. The following are among some of the highlights for this reporting period:

Page 3

The Pilgrim Church Charitable Trust Trustees Annual Report

The church continues to work in partnership with organisations such as our local food bank, Nottingham Majority Black Churches and Nottingham Citizens to address issues ranging from structural institutional racism to community cultural education.

The church acknowledges the contributions of our funders without whose contribution the scale of our work would be significantly lessened.

The church seeks to spread the gospel, grow our membership, broaden our outreach, social justice and community engagement programmes in the coming financial period

FINANCIAL REVIEW

The results for the year, and the charity's financial position at the end of the year are shown in the attached financial statements. Note 12 to the financial statements shows the assets and liabilities attributable to the various funds by type. Total funds amounted to £592,684 of which restricted funds totalled £157,891. Unrestricted funds amounted to £434,793 of which £309,661 are designated. This leaves free reserves at 30 September 2021 amounting to £125,132. The aim is to maintain free reserves to the extent that they will provide cover for three months running costs in the event of little or no income. Three months running costs are approximately £15,000.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Page 4

The Pilgrim Church Charitable Trust Trustees Annual Report

The activities of the Pilgrim Church are overseen by the Ministers and elected council members. The governing document of the registered charity is filed with the Charity Commission. The Church Council is responsible for the financial administration of the Church, and the care and maintenance of Church premises.

The wider church membership meet at least bi-annually to ensure representation in decision making and to give general guidance on the life and work of the Church and to get a gauge for the mood of the local community.

Following an analysis of the skills needed by the Charity trustee body, people resident in Nottingham who are active in the advancement of the Christian Religion and have the required skills are

approached to become trustees. In the absence of such people, approaches are made to those having the skills, who are non-resident to Nottingham. Trustees are elected at the Annual Church Conference and the Board also has powers to appoint trustees at any time. Trustees so appointed hold office until the following Conference, when they become eligible for re-election.

A Board consisting of not more than seven Trustees manages the operation of the charity. The Board may regulate its own proceedings subject to the provisions of the charity's Articles, but normally meets quarterly. The Chief Executive acts as secretary.

The Pilgrim Church Charitable Trust is a registered charity, number 1072048. The charity's governing document is a trust deed dated 21 September 1998. The charity's working names are The Pilgrim Holiness Church, Pilgrim Social Action and the Pilgrim Centre, the registered office is The Pilgrim Church, Queens Walk, Meadows, Nottingham, NG2 2DF.

Statement of trustees' responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

Signed on behalf of the charity's trustees

M.A. Stewart Trustee 31 May 2023

Page 5

The Pilgrim Church Charitable Trust Independent Examiners Report

Independent Examiner's Report to the trustees of The Pilgrim Church Charitable Trust

I report to the trustees on my examination of the financial statements of The Pilgrim Church Charitable Trust for the year ended 30 September 2022 which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

R. Muntanga Association of Accounting Technicians Gill & French

Gothic House

Barker Gate

Nottingham

NG1 1JU 31 May 2023

Page 6

The Pilgrim Church Charitable Trust Statement of Financial Activities

for the year ended 30 September 2022

Notes
Income and endowments
from:
Donations and legacies
3
Total
Expenditure on:
Charitable activities
4
Other
5
Total
Net gains on investments
Net income
6
Transfers between funds
Net income before other
gains/(losses)
Other gains and losses
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
Restricted
funds
Total funds Total funds
2022 2022 2022 2021
£ £ £ £
115,190 5,930 121,119 101,175
115,190 5,930 121,119 101,175
60,007 - 60,007 61,617
3,693 - 3,693 4,475
63,700 - 63,700 66,092
- - - -
51,490 5,930 57,419 35,083
- - - -
51,490 5,930 57,419 35,083
51,490 5,930 57,419 35,083
377,374 157,891 535,265 500,182
428,864 163,821 592,684 535,265

Page 7

The Pilgrim Church Charitable Trust Balance Sheet

at 30 September 2022

Charity No. 1072048
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
Creditors:Amount falling due within one year
10
Net current assets
Total assets less current liabilities
Net assets excluding pension asset or liability
Total net assets
The funds of the charity
Restricted funds
11
Restricted income funds
Unrestricted funds
11
General funds
Designated funds
Reserves
11
Total funds
Approved by the trustees on 31 May 2023
2022
£
328,303
328,303
2,500
263,517
266,017
(1,636)
264,381
592,684
592,684
592,684
163,821
163,821
119,203
309,661
428,864
592,684
2021
£
330,591
330,591
2,500
207,494
209,994
(5,320)
204,674
535,265
535,265
535,265
157,891
157,891
72,188
305,186
377,374
535,265

And signed on their behalf by:

M.A. Stewart Trustee 31 May 2023

Page 8

The Pilgrim Church Charitable Trust Notes to the Accounts

for the year ended 30 September 2022

Basis of preparation

The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

Change in basis of accounting or to previous accounts

There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.

Fund accounting

Income

Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets

Page 9

The Pilgrim Church Charitable Trust Notes to the Accounts

Expenditure

Taxation

The charity is exempt from tax on its charitable activities.

Tangible fixed assets and depreciation

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life:

Motor vehicles 20% reducing balance Fixtures and fittings 15% reducing balance

Freehold investment property

Investment properties are measured initially at cost and subsequently at fair value at each balance sheet date and are not depreciated. All gains or losses are taken to the Statement of Financial Activities as they arise.

Stocks

Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.

Trade and other debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.

Page 10

The Pilgrim Church Charitable Trust Notes to the Accounts

Trade and other creditors

Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Monetary assets and liabilities denominated in currencies other than the functional currency of the charity are translated at the rates of exchange prevailing at the end of the reporting period. Transactions in currencies other than the functional currency of the charity are recorded at the rate of exchange on the date that the transaction occurred.

All exchange differences are are taken into account in arriving at net income/expenditure.

Leased assets

Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.

Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.

Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets.

Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

Pension costs

The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.

Receipt of donated goods, facilities and services

All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.

Page 11

The Pilgrim Church Charitable Trust Notes to the Accounts

2 Statement of Financial Activities - prior year

Income and endowments from:
Donations and legacies
Total
Expenditure on:
Charitable activities
Other
Total
Net income
Net income before other
gains/(losses)
Other gains and losses:
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
3
Income from donations and legacies
Donations and legacies
4
Expenditure on charitable activities
Expenditure on charitable
activities
Gross Wages
National Insurance Costs
Pension Costs
Other Costs
Governance costs
Accountancy Fees
Unrestricted
£
115,190
115,190
Unrestricted
funds
2021
£
93,906
93,906
61,617
4,475
66,092
27,814
27,814
27,814
349,560
377,374
Restricted
£
5,930
5,930
Unrestricted
£
14,980
866
449
42,512
1,200
60,007
Restricted
funds
2021
£
7,269
7,269
-
-
-
7,269
7,269
7,269
150,622
157,891
Total
2022
£
121,119
121,119
Total
2022
£
14,980
866
449
42,512
1,200
60,007
Total funds
2021
£
101,175
101,175
61,617
4,475
66,092
35,083
35,083
35,083
500,182
535,265
Total
2021
£
101,175
101,175
Total
2021
£
14,980
851
449
44,137
1,200
61,617

Page 12

The Pilgrim Church Charitable Trust Notes to the Accounts

5 Other expenditure

5 Other expenditure
Unrestricted Total Total
2022 2021
£ £ £
Amortisation, depreciation,
impairment, profit/loss on 3,693 3,693 4,475
disposal of fixed assets
3,693 3,693 4,475
6 Net income before transfers
2022 2021
This is stated after charging: £ £
Depreciation of owned fixed assets 3,693 4,475
7 Staff costs
No employee received emoluments in excess of £60,000.
The average monthly number of full time equivalent employees during the year was as follows:
2022 2021
Number Number
Charitable activities - -
8 Tangible fixed assets
Land and
buildings
Motor
vehicles
Fixtures and
fittings
Total
£ £ £ £
Cost or revaluation
At 1 October 2021 311,834 48,047 33,126 393,007
Additions - - 1,405 1,405
At 30 September 2022 311,834 48,047 34,531 394,412
Depreciation and
impairment
At 1 October 2021 - 32,206 30,210 62,416
Depreciation charge for the - 3,168 525 3,693
year
At 30 September 2022 - 35,374 30,735 66,109
Net book values
At 30 September 2022 311,834 12,673 3,796 328,303
At 30 September 2021 311,834 15,841 2,916 330,591
9 Debtors
2022 2021
£ £
Other debtors 2,500 2,500
2,500 2,500

Page 13

The Pilgrim Church Charitable Trust Notes to the Accounts

10 Creditors:

amounts falling due within one year

Obligations under finance lease and hire
purchase contracts
Other taxes and social security
Other creditors
Accruals
11 Movement in funds
At 1 October
2021
Restricted funds:
Restricted income funds:
Fixed assets fund
35,436
Building fund
122,455
Total
157,891
Unrestricted funds:
General funds
72,188
Designated funds:
Fixed assets fund
305,186
Total
305,186
Total funds
535,265
Obligations under finance lease and hire
purchase contracts
Other taxes and social security
Other creditors
Accruals
11 Movement in funds
At 1 October
2021
Restricted funds:
Restricted income funds:
Fixed assets fund
35,436
Building fund
122,455
Total
157,891
Unrestricted funds:
General funds
72,188
Designated funds:
Fixed assets fund
305,186
Total
305,186
Total funds
535,265
2022
£
-
350
86
2021
£
3,800
235
85
1,200 1,200
At 1 October
2021
35,436
122,455
157,891
72,188
305,186
305,186
535,265
Incoming
resources
(including
other
gains/losses)
£
-
5,930
5,930
115,190
-
-
121,119
1,636
Resources
expended
£
Gross
transfers
£
-
-
-
(4,475)
4,475
4,475
-
5,320
At 30
September
2022
£
35,436
128,385
-
-
-
(63,700)
-
-
(63,700)
163,821
119,203
309,661
309,661
592,684

Purposes and restrictions in relation to the funds:

Restricted funds: Fixed assets fund represents donations received which have assisted in the purchase of the freehold property. Building fund represents donations received for the church renovation project. Designated funds: Fixed assets fund has been designated to cover future depreciation costs of fixed asset expenditure already incurred from unrestricted reserves.

Page 14

The Pilgrim Church Charitable Trust Notes to the Accounts

12 Analysis of net assets between funds

12 Analysis of net assets between funds
Fixed assets
Net current assets
13 Reconciliation of net debt
Cash and cash equivalents
Obligations under HP/Finance leases
Net debt
Unrestricted
funds
£
292,867
141,926
434,793
At 1 October
2021
£
Restricted
funds
£
35,436
122,455
157,891
Cash flows
£
Total
£
328,303
264,381
592,684
At 30
September
2022
£
207,494 56,023 263,517
207,494
(3,800)
(3,800)
203,694
56,023
3,800
3,800
59,823
263,517
-
-
263,517

Page 15

The Pilgrim Church Charitable Trust Detailed Statement of Financial Activities

for the year ended 30 September 2022

Income and endowments from:
Donations and legacies
Donations and legacies
Total income and endowments
Expenditure on:
Charitable activities
Gross Wages
National Insurance Costs
Pension Costs
Other Costs
Governance costs
Accountancy Fees
Total of expenditure on charitable
activities
General administrative costs,
including depreciation and
amortisation
Depreciation of
Depreciation of Motor vehicles
Depreciation of Fixtures and
fittings
Total of expenditure of other costs
Total expenditure
Net gains on investments
Net income
Net income before other
gains/(losses)
Other Gains
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Unrestricte
d funds
2022
£
115,190
115,190
115,190
14,980
866
449
42,512
58,807
1,200
1,200
60,007
525
3,168
-
3,693
3,693
63,700
-
51,490
51,490
-
51,490
377,374
Restricted
funds
2022
£
5,930
5,930
5,930
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,930
5,930
-
5,930
157,891
Total funds
2022
£
121,119
121,119
121,119
14,980
866
449
42,512
58,807
1,200
1,200
60,007
525
3,168
-
3,693
3,693
63,700
-
57,419
57,419
-
57,419
535,265
Total funds
2021
£
101,175
101,175
101,175
14,980
851
449
44,137
60,417
1,200
1,200
61,617
515
3,960
-
4,475
4,475
66,092
-
35,083
35,083
-
35,083
500,182

Page 16

The Pilgrim Church Charitable Trust Detailed Statement of Financial Activities

Total funds carried forward

428,864 163,821

592,684

535,265

Page 17