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2020-06-30-accounts

Portchester Free Church Trust Report and Accounts year ended 30 June 2020

1 Lamb's Passage LONDON EC1Y 8AB t: 0208 502 5600 e: enquiries@stewardship.org.uk w: www.stewardship.org.uk

PORTCHESTER FREE CHURCH TRUST

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 JUNE 2020

ADDRESS FOR CORRESPONDENCE 29 Hill View Road Portchester Hampshire PO16 8DB GOVERNING DOCUMENT Declaration of Trust dated 1 March 2001 CHARITY REGISTRATION NUMBER 1086444 TRUSTEES RESPONSIBLE FOR Mr J Holmar MANAGING THE CHARITY Mr J Sherren Mr J Snowden Mrs D Holmar Mrs K Snowden BANKERS National Westminster Bank plc INDEPENDENT EXAMINER Jaimée Young Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Page 2 Trustees' Report Page 3 Independent Examiner's Report Page 4 Receipts and Payments Account Page 5 Statement of Assets & Liabilities Pages 6-7 Notes to the Accounts Appendix Full Trustees' Report

Page 1

PORTCHESTER FREE CHURCH TRUST

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 30 JUNE 2020

The Trustees have pleasure in submitting the Report and Accounts for the year ended 30 June 2020.

Objects of the charity

The charity, which is a church, is governed by a trust deed. The Trust seeks to demonstrate the Christian faith in action by serving the local and wider community as a church.

Summary of the charity's main activities and achievements

See appendix for full Trustees' report.

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial review

During the year income decreased by £34,200, to £118,500, and expenditure increased by £42,900, to £119,800. As a result the cash held by the charity decreased by £1,300, to £6,300, of which £2,600 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £1,500 (which equates to about one month of unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £2,600 and the charity is complying with its reserves policy.

As explained in the full report, a unanimous decision was made by the trustees to close the church and it is expected this will be done over the coming year, once the Mission Guatemala arrangements have been finalised.

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

J Snowden

J Holmar

Date: 21 December 2020

Page 2

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

PORTCHESTER FREE CHURCH TRUST

I report to the trustees on my examination of the accounts of Portchester Free Church Trust ('the charity') for the year ended 30 June 2020 on pages 4 to 7 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts 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 2011 Act.

Independent examiner’s statement

I have completed my examination. I 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:

  1. accounting records were not kept in accordance with section 130 of the 2011 Act; or

  2. the accounts do not accord with the accounting records.

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

Jaimée Young

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: 22 December 2020

Page 3

PORTCHESTER FREE CHURCH TRUST

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 30 JUNE 2020

Notes
Income receipts
Donations and grants
Gift aid receipts
Other
Total receipts
Payments
2
3
Total payments
Transfers between funds
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
transfers
Grants paid in relation to charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Unrestricted
General
Funds
£
9,647
1,417
566
11,630
5,786
7,450
13,236
(1,607)
(3,168)
(4,775)
7,359
2,585
Restricted
Mission
Funds
£
96,113
10,796
-
106,909
429
106,125
106,553
356
3,168
3,524
158
3,681
2020
£
105,760
12,212
566
118,539
6,215
113,575
119,790
(1,251)
-
(1,251)
7,517
6,266
2019
£
139,898
12,496
326
152,720
6,554
156,079
162,633
(9,913)
-
(9,913)
17,430
7,517

The notes on pages 6 to 7 form part of these accounts.

Page 4

PORTCHESTER FREE CHURCH TRUST

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 30 JUNE 2020

Unrestricted
General
Funds
£
A Cash funds
Held at Bank - operating account
2,576
Held at Bank - reserve account
-
Held at bank - Mission Guatemala
-
Cash float
9
2,585
B Other monetary assets
Gift aid due to charity
1,081
Gift aid due to charity - Guatemala
-
1,081
C
Liabilities
Fee for Independent Examination
960
Accrued expenses
-
960
D Assets retained for charity's own use
Equipment
Current values have been estimated by the trustees.
Restricted
Mission
Funds
£
-
-
3,681
-
3,681
-
10,441
10,441
-
-
-
2020
£
2,576
-
3,681
9
6,266
1,081
10,441
11,522
960
-
960
Value
2020
£
2,500
2,500
2019
£
6,986
348
158
25
7,517
1,417
10,796
12,212
960
491
1,451
Value
2019
£
2,500
2,500

The accounts were approved by the trustees and signed on their behalf

by J Snowden J Holmar

date 21 December 2020

The notes on pages 6 to 7 form part of these accounts.

Page 5

PORTCHESTER FREE CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2020

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Hire of premises
Visiting speakers
Accounts preparation and independent examination
Insurance
Resources and office costs
Equipment
Other costs
3
Grants paid in relation to charitable activities undertaken by others
Organisations:
Mission Guatemala (note 5)
Blackham Family Ministries
Springs of Hope
Indian Inland Mission
New Life Ministries
Individuals
Unrestricted Funds
General
Restricted
funds
Funds
£
£
1,472
-
2,150
-
984
-
257
-
235
-
24
-
664
429
5,786
429
-
106,125
1,450
-
3,000
-
-
-
1,000
-
2,000
-
7,450
106,125
Total
2020
£
1,472
2,150
984
257
235
24
1,093
6,215
106,125
1,450
3,000
-
1,000
2,000
113,575
Total
2019
£
1,464
2,450
925
292
360
-
1,063
6,554
149,354
1,725
1,000
1,000
1,000
2,000
156,079

Page 6

PORTCHESTER FREE CHURCH TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 JUNE 2020

4 Transactions with related parties

The charity has no employees, being run by volunteers.

No amounts were paid to any trustee or to any person connected to them.

5
Movement of funds
General funds
Restricted funds
Mission activities
Total funds
Balance at
30Jun2019
£
7,359
7,359
158
158
7,517
Receipts
£
11,630
11,630
106,909
106,909
118,539
Payments
£
(13,236)
(13,236)
(106,553)
(106,553)
(119,790)
Transfers
£
(3,168)
(3,168)
3,168
3,168
-
Balance at
30Jun2020
£
2,585
2,585
3,681
3,681
6,266

The Mission Guatemala fund is to enable support for mission activity in Guatemala.

Page 7

PORTCHESTER FREE CHURCH TRUST

- TRUSTEES REPORT 2019 20.

This is the report of the Trustees of Portchester Free Church for the 21[st] year.

We met on July 6[th] 2020 to discuss the church’s continuing charitable status. The number of church members eligible to claim Gift Aid has dwindled over the years thus making it of little value and the regular giving to the church has also reduced significantly this year due to Covid-19 restrictions, however, over the years the Mission Guatemala duties have increased. A unanimous decision was made by the trustees to close the church and it is expected this will be done over the coming year, once the Mission Guatemala arrangements have been finalised; we have notified Mission Guatemala and have promised help as they search for alternative arrangements. It was a regretful decision but nonetheless unavoidable.

The 21[st] year of PFCT will also be memorable as the year of the pandemic. First reported in China in December 2019, the virus soon spread throughout the world including the United Kingdom. On March 23[rd] 2020 the Government ordered a “lockdown” which is still in operation, albeit with some degree of relaxation. The church is able to meet together but with restrictions, like no singing, making full worship impossible at present. However, communication has been possible by telephone and small outside meetings for fellowship and prayer in line with government guidelines. Individual indoor gatherings have taken place for prayer and on Sunday mornings the prayer times have been extended to include remembrance at the Lord’s Table. This has proved to be a real blessing and encouragement. ”Every cloud has a silver lining”.

So, after an extended introduction we come to the main report.

The Trustees continue to meet for prayer and discussion each quarter covering areas of business on church life and activities. The areas being covered are under the following headings:- Worship, Witness, Fellowship and Mission partners.

  1. WORSHIP. The church continued to meet in Portchester Community Centre each Sunday for worship in the Children’s Centre until lockdown. The last service was on March 15[th] .

The preaching ministries of Joe Holmar, Steve Holmar-Stewart and Joe Snowden on a regular basis supported by Brian Daniel, Roger Downing, Roger French, Phil Mollison and Kathy Snowden have been appreciated by the church together with external preachers Andrew Baguley, and Paul Carter.

The collective preaching and teaching ministries of all the above- mentioned have provided the church with anointed truth from the Word of God and the church is enriched as a result. We owe a debt of gratitude to all of them and it is imperative that we pray for them on a regular basis.

We cannot leave this section on worship without heartfelt thanks and appreciation to Kathy and Lorraine who faithfully lead our worship and bring us into the presence of God every Sunday without fail. This is a truly wonderful ministry and we thank you ladies for your commitment to continuing Spirit- filled worship. A word of thanks too goes to Lucasz who stepped in temporarily for Lorraine for a few weeks throughout the year.

  1. WITNESS. Praise in the precinct - This has continued in Portchester throughout our 21 years. However It had to be cut short when the pandemic struck. We hope to re-instate them in the future.

The “Good Friday” Walk of Witness was cancelled this year because of pandemic restrictions.

The Pentecost Sunday Picnic was also cancelled as above.

1

Christmas Fun Day’ at The Community Centre: -where Christingles and tree decorations were enthusiastically created by eager children and parents under the supervision of our very own ‘Christmas Elves’ in suitably colourful apparel! Also Christmas craft decorations (made by the said elves!) were offered for sale to raise money for Mission Guatemala.

Witness and Fellowship continues through Churches Together . This year the Methodists hosted the Advent Service on the theme of personal testimony. Steve Holmar-Stewart shared his testimony from PFCT.

The Christian Unity Service was held in January with the Methodists again leading from the Castle Street Centre though. A challenging word was delivered by Ian Meredith the vicar of St. Mary’s.

March saw the start of the Lent Course, however, only two meetings were held before the pandemic intervened. The theme was based on a book called “The meaning of the warmed heart” highlighting the life of John Wesley and various Bible characters

3. FELLOWSHIP

a) The weekly prayer meeting took place every Thursday until the pandemic. Prayer in individual homes replaced this as mentioned earlier.

House Group 2 continued to meet on a Wednesday until the pandemic. The venue changed regularly to suit members’ requirements.

(b) December’s fellowship calendar was ushered in with the Churches Together Advent Service held at the Methodist Church. This has already been reported on above.

8[th] .- Christmas Fun Day- Community Centre- mentioned above.

17[th] . - Mulled wine party held at Roger and Carol’s home this year.

22[nd] .- Christmas Carol Service. Based on “The Little Drummer Boy” carol. What can I bring to the Christ child?

29[th] .- Family Service held with Lucasz’s family attending and blessing us in song. Truly inspiring for all!

31[st] . -‘New Year’s Eve’ at the Snowdens’. The theme was Country Music.

4. MISSION PARTNERS.

Mission Guatemala- This has been fully reported in the Introduction.The church will however continue to support them financially and prayerfully.

The other regular commitment in prayer and financial support is with Blackham Family Ministries in Israel whose work keeps us in touch with up to date news that rarely gets reported in the secular media.

Other mission connections are maintained through the following: -

a) Golgota Church, Hungary.

b) Sabra in Siberia and Israel.

c) Mission work in Northern Iraq.

d) India Inland Mission.

e) Pastor Joy - in India.

2