Trinity Church Report and Flnaneial Statements For the year ended 31 Mareh 2025 Contents Legaj and adrnini8trative information Report of the Trustees Independent Examiner's Report to the Tru8tees of Trinity Church Statement of Financial Activities Balance Sheet Notes forming part of the financial statements 8-10
Trlnlty Church Report and Financial Statements for the year to 31 March 2025 Legal and adxnlnlstratlve Information Name and RegAStratlon Trinity Church is registered as charity number 1088013 Trustees at date of th18 Report StU8rt Fraser George Anelay Sean Clokey Prlnclpal Address e/0 10 Bepton Close Midhurst West Sussex GU29 9QR Independent Examlner Naveed Imran Mughal Accountant Premier Accounting and Business Services Ltd 5th Floor Eastcheap London EC3M IEU
Trlnlty Church Report and Flnancial Statements for the year to 31 March 2025 Report of the Trustees for the year ended 31 March 2025 The Trustees are pleased to present this report together with the financial 8tatement8 of Trinity Church for the year ending 31 March 2025. The report is prepared in accordance with the Constitution of the Church and the recommendations of the "Statement of Recommended Practice Accounting and Reporting by Charities" and complies with current statutory requirements. Constltution and objectlves Trinity Church is evangelical free church, a member of the Fellowship of Independent Evangelical Churches, and meets each Sunday morning and evening for worship at Liphook . Infants School, Liphook. Hampshire. In accordance with the Constitution, the Trustees are the elders together with any other member of the church who has been so appointed. The deacon8 are responsible under the elders for administrative matters. Accounts are kept by a treasurer who is appointed by the elders. The Pastor is paid a salary and all other offices ajid functions are carried out by unpaid volunteers. The purpose of the Church is solely the advancement of the Christian faith through the activities of the local church. Priority is given to the preaching and teaching of the whole of Scripture to every aspect of life. Regular small group meetings take place for prayer, fellowship. study. and training. The support of missions, both within the UK and internationally, is a major focus of the work of the Church and occasionally fjnancial assistance is given to individuals in cases of hardship. The Church acknowledges its requirement to demonstrate clearly that it must have charitable purposes or "aims. that are for the public benefit. Details of how the Church has achieved this are provÈded in this report. The trustees confirm that tliey have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the Church should undertake. Flnaneial Informatlon and Future Developments In the year ended 31 March 2025 the Church had an excess of income over expenditure amounting to £7.362. It is not the intention of the Church to accumulate funds other than sufficient to meet its reserves policy as set out hereafter. However the Trustees are mindful of the need to restrict expenditure within the ongoing level ol income. There is no planned expenditure of a Capital nature in the foreseeable future. The Church holds the following funds: Gener Unrestricted This represents the unrestricted funds that qre free to be used to further the aims and operation of the Church in accordance with the constitution. Most grants and expenses are paid from this fund. General Offerings and Gift Aid tax recovery form the main income to this fund. Mlsslon Fund Restricted The restricted fund is used to hold donations specifically designated for those missions Iboth organisations and individu8Js1 which the church supports. The movement on the fund is shown in note 8 to the accounts and there was a nil balance at 31 March 2025. Pastor8, Dlscretlon Fund Restricted . Grants are made from this fund at the discretion of the pastor Hard8hl Fund Restricted . This holds fund8 designated. for distribution to individuals 8uffering p8rticular financial hardship - some for specific recipients. and some to be used at the Deacons. discretion.
Trlnlty Church Report and Financial Statements for the year to 31 March 2025 Statement of Trn8tee8' Re8pon8lbllltles The Trustees are required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the fmancial activities of the charity during the year and of its financial position at the end of the year. In preparing such financial statements, the Trustees are required to: _ select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent: state whether applicabk accounting standards and statements of recommended practice have been followed subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Tru8tees are responsible for keeping proper aeeounting records which disclose viith reasonable aeeuracy at any time the financial position of the charity and enable them to ensure that the finaneial statements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable 8teps for the prevention and detection of fraud and other irregularities. Rlsk As8e88ment Risk as8e8sment8 of the major risks to which the church is exposed are in place and are . reviewed regularly. A Child Protection Policy for the church has been prepared with advice from Christian Safeguarding Services ICSSI Reserves Poll¢y It is the policy of the Church to hold an adequate cash reserve to maintain the ongoing commitments of the Church in respect to mission and ministry expenditure. At 3 l Mareh 2025 the unrestricted general reserve amounted to fA5,061 and is considerèd to be su1clent to meet these commitments. Additional reserves may be set aside where. An the view of the Trustees lon the advice of the Deacons), it is prudent to allow for future expenditure plans. Grants Poucy Grants are made to organisations and individuals in various ways. The grants to mi88ion8 are made at the end of the financial year having regard to the surplus available on General Fund arising in the year. The amounts and organisations to whom grants are proposed to be made are selected by the leadership for confirmation by the congregation at an annual meeting, Grant8 to individuals associated with the church who are suffering hardship, may be made from time to time with the approval of the Elders. With regard to gifts restricted to a specific mission or individual, it is the policy of the Deacons to pass these sum¥ on in full. as soon a8 possible. APPROVED BY THE TRUSTEES ON...../.7.& K. .. L .Ao.xs-... And signed on eir beh fby Stuart Fraser Trustee
Trlnlty Church Report and Flnaneial Statements for the year to 31 March 2026 Independent Examlner's Report on the accounts for the year ended 31 March 2025 Respectlve respon8lbllltles of the trustees and examknwr The trustees Iwho are also the directors of the cornpany for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section l44(21 of the Charities Act 2011 (the 2011 Aet) and that independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eli8ible for independent examination, it 18 my responsibility to: examine the accounts under section 145 of the 2011 Act. follow procedures laid down in the General Directions given by the Charity Commission under section the state whether particular matters have come to my attention. 14515llbl 2011 Act, and Ba818 of Independent exwlrt¢£8 report My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and seeking explanations from you a8 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 accounts present a "true and fair view- and the report is limited to those matters set out in the statement below. Independent examlner'8 Statement In connection with my examination, no matter has come to my attention which gives me reasonable cause to believe that in, any material respect". the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requiremenls concerning the form and content ofaccounts set out in the Charities (Accounts and Re?ortsl Regulations 2008 other than any requirement thai Lhe accounts give a true and fair, view which is not a matter considered as part of an independent examination. I have no eoncerns 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 accounts to be reached. Naveed Imran Mughal Accountant Date: 1111112025 Premier Accounting and Business Services Ltd 5th Floor Eastcheap London EC3M IEU
Trinity Church Report and Flnanclal Statements for the year to 31 March 2025 Statement of Flnanclal Actlvltles Uwe8tYleted Restsleted 2026 Total 2024 Total Not• Funds Fund8 In¢ome from: Donatlon8 and Interest Congregational Giving Interest Received Tax recovery on Gift Aid Total In¢om• 62,645 777 11.618 62,645 777 44,637 786 Expendlture on: Charltable Actlvltle8 Mission Giving Hdship Giving and Dl$¢retionary Fund Church Ministries Children/ Youth Ministry Church Meetings Pastor and Adminlstration 4,355 4,355 5,572 535 535 622 7,983 54,805 7.983 54,805 7,942 52,882 Total Expèndltur¢ Net Ineomel (ExpendltUTe) Reeonelllatlon of Fund8 Balances brought forward l April 2024 37,699 937 38,636 50,259 Balanceo carrled fonvard 31 March 202 937 45,998 38,637
Trlnity Church Report and Flnanclal Statement8 for the year to 3 1 March 2025 Balance Sheet 2025 2024 Current Assets Debtors Debtor & Payment in Advance Gift aid tax to be reclaimed 1,900 1.685 3.585 1,442 Catsh at bank artd In hand Lloyd8 current account Cafcash current account Cafcash deposit account 2,777 4.788 I,561 3,964 30.775 36,300 ,604 Total Current A8•et• IAbUltle8 Prov10 for UablUtle8 and eharges due wlthln one year Creditors 2,191 709 709 Totsl LlablAltle8 Ilet A88et8 FuAd8 see note 8 Restricted Funds Unrestricted Funds - General Fund Total Fund8 937 45,061 937 37.699 Approved by the Trustees on and signed on their behalf by /7"n/a Stuart Fraser Trustee
Trlnlty Chureh Report and Flnanetsi 8tstements for the yoar to 31 March 2025 Ilotea part ofthe Flaallel 8tst•metsts 1.1 B4818 ofprepazatioa Th¢ fJn8nei81 siatemen18 of ihe tharity have been prepared in aC¢rdanc£ wilh th¢ StAtement of Re¢ommcnded Praclicc.. Accountin8 and RepDrlinK by Chllrilic preparing thtir 8c¢ount3 in 4crordoncc with thc Financial Rcporling Siandord applicEble In ihc UK IFRS 1021 issucd on l41h July 2014 unil with the Charities Act 2011. l.2 Equlpment Items of c4uiwnent Such compulcr¥ And projectorn ar¢ exFtnsed in the year of purch&se. 1.3 Publ1¢ b¢A¢flt Trinity Chuyth meets the definilson of a public brrtefit ¢n121y uiider FRSI02. Atssels nt liabilities are initllY recognised ai historical cost unless Othenwse sioted in the relevani Accfuntin8 policy rtDtes. 1.4 aolttq collcern PreparAtion of the amnis 15 on a goingcosicern basi¥. The Trusiees ure of ihe view that the level of reserves will support the ch&rity zoing forward. R•BtrLettd 902JS 2 Congr•gatl•ttal OlvlDK Giving Designated gfving 62,645 62.645 44.137 62,645 44.137 Irish Church Mi8sion Grdce Charitie¥ Sophie Anelay Tamsin Anelay Trinity Ouireach Expenses 1.500 I,-qoo 1.5on 1.250 72 .355 4,355 Rq•t¥l¢hd 2029 To Tralning Spcakcrs Conference Atiend4nce 337 75 210 62 300 235 535 300 235 5 Cblldrenlyouth Mlal•try Liphook Prcmise¥ Church weekend and refreshments Music Licences. website etc Sundri¢s 7.2J2 485 148 7.232 485 148 7.042 612 142 146 7.942 7 PAStor Ad>lnl8tsAtlon Pusiofs ]thry, Nl und Pension Pasto& Expen8e¥ And Mile)ge Pasto¥ HOUK 14cnt FIEC & Surrey Gospel Ptnshlp Independeni E¥aminef8 Fee Bank Charg¢B Insurtsnce CCPAS vettlng 35.168 22 J5,1611 22 16.(550 1.275 648 62 454 526 33.6511 743 16.200 l.200 624 1.275 648 62 454 526 54.805 393 The key management F.rsonnel ofthe charity cTrmprixv. Ihv. 1rd ofTruNlees. DurinR Ihe year. one truitee r¢munernted for hi$ role 88 Church Pit¥ior. Thv. iotol wnployee benefits lincludingempioyer natiooal insurance and employer pension contributiott%l ofkey rnanagcmenl pcrdonnel of thc ehBriiy woj £3.4.168.
Trinity Church Report and Financlal Statements for the year to 31 March 2025 8 Fund• Unrestricted rund -Restri¢ted funds-____. Total General Mission Pastors Hardship fund fund fund Discrrtionary rund Balanee at l April 2023 Income received 49,321 54.896 -66.518 242 695 50.258 55.396 -67.018 Expenditure -500 Balance at l April 2024 Ineome received 37,699 242 695 38.636 75,040 75.040 Expendlture -67,678 -67,678 Balance at 31 March 2025 45.061 242 695 45,998