TRINITY CHRISTIAN CENTRE (Limited by Guarantee) COMPANY NUMBER 5433044 CHARITY NUMBER 1112847 REPORT AND ACCOUNTS YEAR TO 31ST MARCH 2024 Contents Page No. Legal And Administrative Information Directors Report Independent Examiner's Report Statement Of Financial Activities Balance Sheet Notes To The Accounts Income and Expenditure 8-11 12
TRINITY CHRISTIAN CENTRE LEGAL AND ADMINISTRATIVE INFORMATION FOR THE YEAR TO 31ST MARCH 2024 Re istration The company was incorporated, as a company limited by guarantee, at Companies House on 22nd April 2005, and registered with the Charity Commission for England and Wales on 27th January 2006. Secreta Directors D. Price (Appointed on 1411012023) S. Burden A.A. Tennant (Appointed on 3111012023) R.A. Baylis (Resigned on 3111012023) A.G.F. Dyson (Resigned on 1611112023) Revd. Dr. M. Robinson (Resigned on 1611112023) Re istered Office and O erational Address Rowheath Pavilion. Heath Road, Bournville, Birmingham, B301HH In nd ntEx miner M.A. Edwards Accountants Limited Chartered Accountants, 26, The Green, Kings Norton, Birmingham, B38 8SD.
TRINITY CHRISTIAN CENTRE DIRECTORS REPORT FOR THE YEAR TO 31ST MARCH 2024 The directors present their report and accounts for the year to 31st March 2024. Directors The directors, who are all members of the company, who served during the year were as follows :_ D. Price (Appointed on 1411012023) S. Burden A.A. Tennant {Appointed on 3111012023) R.A. Baylis (Resigned on 3111012023) A.G.F. Dyson (Resigned on 1611112023) Revd. Dr. M. Robinson (Resigned on 1611112023) Dlrectors Responsibilities Company law requires Ihe directors to prepare financial statements for each financial period which give a true and fair view of the slate of the affairs of the company and of the surplus or deficit of the company for that period. In preparing these the directors are required to: select suitable accounting policies and apply them consistently-, make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject lo any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless il is inappropriate to presume that the company will continue in operalion. The directors are responsible for keeping proper accounting records which disclose wilh reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements complywith the Companies Act 2006 and the Charities SORP {FRS102). They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Structure governance and management Trinity Chrisiian Centre is a charitable company limited by guarantee, without having share capital, and is governed by its memorandum and articles of association. The Directors have delegated financial responsibility lo a Finance Committee and financial management to the Chief Executive Officer. Financial strategy and final say remains with the board of trustees. The Directors have delegated responsibility for property development to the Property Development Committee and management to the Chief Executive Officer. Significant decisions are made with the board of trustees. The Directors have delegated operational management to the Chief Executive Officer. Objectives and Activities The charity's objects are: a) The advancement of the Christian Faith in accordance with the doctrines adopted and approved by the Evangelical Allian from time to time and the worship and enjoyment of God with practical obedience to His Commandments within the United Kingdom and elsewhere by any means whatSVer and in particular to promote Jesus Christ as Lord and Saviour of the World and to bring the good news of Jesus Christ to all people. b) The advancemenl of education and in particular but not by way of limitation the study of Christian
TRINITY CHRISTIAN CENTRE DIRECTORS REPORT FOR THE YEAR TO 31ST MARCH 2024 principles and values and application and relevance to every strata of Society whether for children or adults. c)The relief of persons who are in conditions of need hardship or distress or who are sick whether children or adults. dl Promotion of mental moral and physical development of people particularly children and young people so as to develop their full potential (to enable them to become responsible members of society and so that their conditions of life can be improved) by any means that the trustees think fit in particular but not by way of limilalion through the provisions of recreational facilities for the public benefit in the interests of social welfare and with the objects of improving the conditions of life for the inhabitants of Birmingham and the West Midlands. e) To provide facilities to include but not limited lo a community centre for the general benefit of the public in such a way as may be charitable and in particular bul not so as to limit the generality of Ihe foregoing provisions such as amenilies and facilities for the benefit of the public that are not provided from public funds. Rowheath Pavilion was built in 1924 as the sports pavilion for Cadbury workers and was surrounded by 75 acres of sports ground as part of George Cadbury's commitment to the life and play of workers. Trinity Christian Cenlre remains committed to George Cadbury's vision through its operation of Rowheath Pavilion and the remaining park and playing fields. Rowheath Pavilion supports the mental, spiritual, and physical wellbeing by enabling a diverse range of sport and leisure activities to be enjoyed by Bournville residents as well as the wider Birmingham community. The directors take into account the charity committee guidance on public benefit in their strategic planning. A¢hl•vaments and perfomiance Rowheath Pavilion excels al providing a place of welcome lo those who are in hardship andlor distress. Rowheath is home to numerous sports cubs, including Harriers Runners, Bournville FC, Crusaders FC, and Oixonians Rugby Club.- The sports pitches are in the process of being regraded (Part of a FA granl funded project). The Cafe and Bar serve the community with high quality facilities. The popularity of these facilities are reflected in high footfall and profits generated. Flnanclal revlew Despite increased turnover at Rowheath Pavilion, expenses were high and resulled in an overall deficit for the charity, Trinity Christian Centre. The wholly owned Irading subsidiary. Rowheath Pavilion Limited, was more profitable than 2022 (Gross Profit) due to improving cafe operations and good weather. However, staff costs and consultancy fees were exceptionally high due to essential maintenance works, maternity leave cover, and legal fees. Detailed results for the year are shown in the accompanying accounts. Fundraising was paused whilst a strategy review took place,. with a view to launch the major propety development appeal later in 2024 (Rowheath Pavilion's Centenary year). Plans for future perlods The charity will continue to ensure that Rowheath Pavilion, park and playing fields can be enjoyed by the whole community. We have been working hard lo make the aclivilies of our trading subsidiary (RPL) more competitive in order to create higher quality facilities and generate greater income to contribute towards the maintenance of Rowheath Pavilion community centre. We successfully relaunched the cafe in July 2023 and have detailed plans in place to rebrand and relaunch the sports bar. We have also begun offering new
TRINITY CHRISTIAN CENTRE DIRECTORS REPORT FOR THE YEAR TO 31ST MARCH 2024 weddings and events packages. Trustees and Senior management are progressing with plans for property restoration and improvement,. to enable Rowheath Pavilion to be fit for purpose and serve the community for another 100 years. The remodeling of the Pavilion will be completed in distinct but retrofittable phases, enabling work to begin more quickly and fundraising will be for distinct remodeling projects. Much of Phase 1 from the Development Plan was Completed in this financial year. This included a survey for upgrading eleclrical supply, essential electrical works, CCTV and other essential repairs. The organisation is prioritising building organisational and financial resilience and working in closer partnership with Rowheath Pavilion Church (Who initially formed the charity). Reserves Policy The directors have decided that the unrestricted funds not committed or representing tangible fixed assets (free reserves) held by the charity should be not less than 6 months of expenditure. It is considered necessary lo have these reserves to keep the charity running in the event of a future reduction in funding. The directors are looking for new sources of funding for the charity. Rlsk Revlow The directors have reviewed the risks facing the charity. They will continue lo seek future sources of funding to guard against a significant reduction in funding in the future. The directors of the charity, are involved in, and monitor the activities to avoid a fall in the quality of the facilities. Small Companl•s Provlslons This report has been prepared in accordance with the Charities SORP IFRS102) and the provisions applicable to companies for the small companies exemption. The trustees, annual report was approved on . 2024 and signed on behalf of the board of trustees by.. Signed. David Price Director Chair to the Board of Trustees
TRINITY CHRISTIAN CENTRE INDEPENDENT EXAMINER'S REPORT TO THE DIRECTORS OF TRINITY CHRISTIAN CENTRE FOR THE YEAR TO 31ST MARCH 2024 I report on the accounts of the company for the year ended 31 st March 2024, which are set out on pages 5 to 10. Respectiv• responsibilities of trustees and examlner The trustees (who are also the directors of the company 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 period under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibilily to.. examine the accounts under section 145 of the 2011 Act,. to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act,. and to slate whether particular matters have come lo my attention. Basls of Independent exarnlnor's roport My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charily and comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The prOdureS 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. Independont oxamlner's statement In connection with my examination, no malter has come to my attention: (1 } which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006,. and to prepare accounts which accord with the accounling records, comply with the accounting requirements of section 396 of the Companies Act 2006 or are not consistent with the Charities Statement of Recommended Practice FRS 102. (2) which, in my opinion, attention should be drawn In order to enable a proper understanding of the accounts to be reached. Michael Alan Edwards For and on behalf of :_ M.A. Edwards Accountants Limited Chartered Accountants 26, The Green, Kings Norton, Birmingham, 838 8SD
TRINITY CHRISTIAN CENTRE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31ST MARCH 2024 2024 2023 Notes Restricted Unrestricted Fund Fund Total Total Incomin Resources Donations and grants Charitable activities Bank interest 47,233 1,490 3,000 184,371 982 69,017 30,348 167,077 168,030 982 328 Total incoming reSoUrS 14 188,353 237,076 198,706 Resources Ex ended Direct charitable expenses 14 (81,572) {253,068) (334,6401 (277,831) Total resources expended 81,572 253,068 334,640 277,831 Net incoming resources 14 (32,849) {64,715) (97,564) (79,125) Accumulated funds bff 627,594 64,925 692.519 771,644 Accumulated funds clf The notes on pages 8-11 form part of these accounts.
TRINITY CHRISTIAN CENTRE BALANCE SHEET ASAT 31ST MARCH 2024 Notes 2024 2023 Investments Tangible Fixed Assets Current Assets Debtors Cash at bank and in hand 100 564,554 100 544,745 26,882 54,176 81,058 39,973 188,625 228,598 Credilors - amounts falling due within one year (39,090) {59,257) Net Current Assets Creditors - amounts falling due after more than one year 41,968 169,341 (11,6671 {21,667) Net Assets Reserves - Restricted funds Life and play - capital fund Property improvement Changing places Bournville Village Trust Youth and community Security Community meal General fund - unrestricled 11,12 11,12 11,12 11,12 11,12 11,12 11,12 11,12 551,901 9,607 28,500 601,660 21,789 4.145 273 319 210 4,145 64,925 In approving these financial statements as directors of the company we hereby confirm (al That for the year to 31st March 2024 the company was enlitled to the exemption conferred by Section 477 of the Companies Acl 2006", (bl That no notice has been deposited at the registered office of the company pursuant to Section 476 requesting that an audit be conducted for the year then ended,. (c) Thal we acknowledge our responsibilities for., (1) Ensuring that the company keeps accounting records which comply with Section 386,. (2) Preparing financial stalements which give a true and fair view of the stale of affairs of the company as at the end of the financial period and of its surplus or deficit for the period then ended in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the provisions of the Companies Act relating to financial statements, so far as applicable to the company. These financial statements are prepared and delivered in accordance with : The special provisions of Part 15 of the Companies Act 2006 relating to the small companies regime., FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,; Part Vl of the Charities Act 2011; liv} The Charities Statement Of Recommended Practice FRS 102. These financial statements were approved by the board of directors on and signed on its behalf by : Ice Director The notes on pages 8-11 form part of these accounts.
TRINITY CHRISTIAN CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST MARCH 2024 ACCOUNTING POLICIES Accountin Convention The financial statements are prepared under the historical cost convention and in accordance the Companies Act 2006 and the Charities Act 2011. They also follow the recommendations in the Charities Statement of Recommended Practice FRS 102. Incomin Resources The value of services provided by volunteers has not been included. Grants are recognised in full in the Statement of Financial Activities in the period in which they are receivable. Out oin Resources Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. Resources expended are allocated to each activity I fund where the cost relates to that activity I fund. The cost of general administration has been allocated to the unrestricted fund. Funds The Unrestricted fund is incoming resources which are used for the objects of the Charity, without any specified purpose or further restriction. Restricted funds can only be used for the specific purposes as decided by the donor, within the objects of the charity. De reciation Depreciation is provided at rates calculated to write off the cost less residual value of each asset over ils expected useful life, as follows.. Property:. 5010 p.a. Slraight line basis. Equipment, Fixtures and Fittings .' 1 00/0 p.a. straighl line basis. Inde endent Examiners In common with many other businesses of our size and nature, we used our independent examiners to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements. FEES RECEIVED Hire of grounds and rooms is the fees received for the use of the charity's facilities. GRANT INCOME 2024 2023 Bvr Depl. For Levelling Up Go Fund Me Other grants 10,000 30,000 7,233 3,000 9,950 11,225
TRINITY CHRISTIAN CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST MARCH 2024 STAFF COSTS 2024 2023 Salaries Employers Nl Pension contributions Average number of employees Directors, expenses Directors, remuneration 123,475 2,834 5,270 13 102,603 1,530 1,631 11 No employee received remuneration of more than £60,000 in this or the previous year. INVESTMENTS Cost Balance blf and clf airmenl Balance blf and clf Net book value At Ihe end of the year At the start of the year 100 100 The results of Rowheath Pavilion Ltd are :. 31st March 2024 31st March 2023 Turnover Expenses ProfiVLoss for the year 568,362 {568,362} 533,574 {534,308) (7341 Profit and loss account blf 2,999 3,733 Profit and loss account clf 2,999 2,999 Share capital 100 100 Capital and reserves The company received a donalion from Rowheath Pavilion Ltd of £17,985 (2023 £7,490). The company owns 100 % 1100 ordinary shares) of the shares in Rowheath Pavilion Ltd, which is wholly owned non charitable subsidiary, and trades at the Rowheath Pavilion. A cash flow statement and consolidated accounts have not been prepared, as the group is a small group.
TRINITY CHRISTIAN CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST MARCH 2024 TANGIBLE FIXED ASSETS For chaf Itable use Long Property Equipment, Leaseholdmprovements Fixtures and Propety Fitlings Totals Cost Balance blf Additions Balance clf 995,173 86,214 1,081,387 18,959 70,765 105,173 1,152,152 51,806 51,806 995,173 De recialion Balance blf Charge Balance clf 450,428 49,759 86,214 509 536,642 50,956 688 Nel book value At the end of the year At the start of the year 544,745 544,745 DEBTORS 2024 2023 Trade debtors Amounts owed by subsidiaries Social security and other taxes Other debtors 14,794 8,848 3,240 27,497 11,580 896 CREDITORS Amounts falling due within one year 2024 2023 Bank loans and overdrafts Trade creditors Accruals and deferred income Other creditors 10,000 19,963 7,630 1,497 10,000 10,098 31,772 7,387 CREDITORS Amounts falling due after more than one year 2024 2023 Bank loans and overdrafts 10
TRINITY CHRISTIAN CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST MARCH 2024 10 LIMITED BYGUARANTEE The company is limited by guarantee and does not have a share capital. If the company is wound up, all the members have a liability not exceeding £10 each. This liability continues for one year after a member ceases to be a member of the company. MOVEMENT ON ACCUMULATED FUNDS Balance blf Income Expenses Transfers Balance clf Restricted funds Life and play- capital fund Property improvement Changing places Bournville Village Trust Youth and community Security Community meal 601,660 21,789 (49,759) (12,1821 {1,500) (10,0001 551,901 9,607 28,500 30,000 10,000 4,145 4,145 273 319 7,233 1,490 {6,960) {1,171) 627,594 48,723 (81,572) 594,745 Unrestricted fund 64,925 188,353 (253,068) 210 12 NET ASSETS ANALYSIS Cash at Fixed Bank and Assets In hand Invest- ments Creditors Creditors Debtors Under 1 year Over 1 year Total Life and play capital fund Property improvement Changing places Bournville Village Trust Youth and community Security Community meal Unrestricted 494,986 56,915 9,607 28,500 551,901 9,607 28,500 4,145 273 319 (7,476) 4,145 273 319 210 100 31,461 26,882 (39,090) (11,667) 100 564,554 54,176 26,882 (39,090) (11,6671 594,955 13 RELATED PARTIES The company received rooms hire of £16,360 from Rowheath Pavilion Church, which controls the company.
TRINITY CHRISTIAN CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR TO 31ST MARCH 2024 14 INCOME AND EXPENDITURE ACCOUNT 2024 2023 Incomin Resources Hire of grounds and rooms Community events Other charitable activities Grants Donations Donation from Rowheath Pavilion Ltd Bank interest 157,017 10,060 156,831 11,184 15 21,175 1,683 7,490 328 50,233 799 17,985 982 237,076 198,706 Direct Charitable Ex enditure Rates and water Telephone and internet Heal and light Salaries Staff expenses Other property costs Repairs Pitch mainlenance Communily evenls Donation lo Rowheath Pavilion Church Office costs Professional fees Independent examiner's fee Insurance Depreciation 5,079 2,805 37,750 131,579 2,376 6,814 1,855 30,446 105,764 41,740 66,294 22,403 3,648 8,859 1,500 4,264 20,459 1,680 4,691 49,759 5,156 190 1,080 5,324 50,956 334,640 277,831 Deficit for the year 97.564 79,125