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2021-12-31-accounts

Trustees Annual Report and Financial Report

of

The Parochial Church Council of the Ecclesiastical Parish of

TRINITY Church, LEWES

TRINITY Church, St John sub Castro, Abinger Place, Lewes, East Sussex, BN7 2QA

Registered Charity no. 1131526

For the year ended 31st December 2021

CONTENTS

Page 1 to 11 Trustees annual report 12 Statement of financial activities 13 Balance sheet 14 Statement of cashflows 15 to 23 Notes to the accounts 24 Report of the independent examiner Website: https://www.trinitylewes.org/ Incumbent: The Revd Anita Colpus The Rectory, Southover High Street, Southover, Lewes. BN7 1HT Independent Examiner: Steve Brentnall FCIE 1 Meadow View Cottages, Town Littleworth, Cooksbridge, East Sussex, BN8 4TH Bankers: Barclays Bank plc, Lewes, CAF Bank West Malling, CBF Church of England

TRINITY Church Trustees Annual Re ort for 2021 p

Our aims and purposes as a charity

The PCC has the responsibility of co-operating with the incumbent, the Revd Anita Colpus, in:

Our vision is to see lives and transformed by the love of Christ.

Jesus Christ came to teach, to serve and to heal. Most importantly, he came to die for us, so that we might be forgiven and offered a life lived in a right relationship with God. Jesus invites us to find in him the security, joy, friendship and adventure, which we have all been made to enjoy. We believe in the power of this Good News to change lives and communities, and Jesus sends us to be agents of that change across our town and beyond.

We are a church that worships God, is sent by Jesus and is empowered by the Holy Spirit to see all people and communities transformed by his love.

Our values

The Word of God

We believe that God spoke the world into being, that he has spoken to us by sending Jesus, and that he stills speaks today through the pages of the Bible. While we can know some things about God through creation, community and experiences, God primarily reveals his character, story and love for us through his word. We study the Bible because we want to hear God speak to us and change us.

The Cross of Jesus

The central event in the whole of history is the death and resurrection of Jesus Christ. We can know God only because God himself, in Jesus, came to bring us into a relationship with himself. On the cross, Jesus pays the price for our rebellion against God and offers us a new start. Everyone in the world is faced with a choice: whether to trust in the mercy and compassion of God, or to reject his offer of forgiveness.

We believe that to be a Christian is to make this decision of trust. Doing Christian ‘things’ does not bring us into a relationship with God; only faith in what Jesus has achieved through his death and resurrection can do this. The cross is our motivation for living out our faith. As we consider God’s incredible love for us, so we respond by seeking to live as Jesus lived and love as he loves.

Lives empowered by the Spirit

Jesus died on Good Friday. On Easter Sunday, the Holy Spirit raised him to life. This same Spirit is given to us today to transform our lives and to be our strength, guide and constant companion. It is impossible to live the Christian life without reliance upon God’s Holy Spirit. At TRINITY, we want everyone to be filled with the power of God’s Spirit. We strive to join in with his work so we might be enabled to take part in his mission and to live lives of love, joy and peace.

Our mission is to build wholehearted disciples of Jesus Christ.

How are we to do this? By being visible, active and distinctive for the glory of Christ.

It is fair to say that we are never short of ideas for mission! Almost all of our ministries regularly run outreach initiatives tailor-made to the people they have a passion to reach.

For the church leadership, the key challenge is discerning God’s priorities for the coming season. Our Mission Action Plan (MAP) is a collection of our current projects and plans.

For three-quarters of the year, TRINITY was in vacancy - the previous incumbent moved on at the end of February and our new incumbent was inducted and installed at the end of November. We, along with the rest of the country, began the year in lockdown and from late spring, have been working towards getting back into a pattern of meeting together, being church and doing mission.

Our mission into our local primary schools was severely battered, as we were not able to go into school’s face to face. We continued our support through our committed governors who have worked tirelessly to give Christian engagement and pastoral care to the schools.

What we did to achieve our charitable objectives

When planning our activities for the year, our incumbent and the PCC considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on ‘charities for the advancement of religion’. We realised it was highly likely that Coronavirus restrictions would still be impacting and limiting our ability to be face to face with those in our parish and community.

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Church is a community. Its strongest expression of identity is found in gathered worship, corporate singing and close fellowship. Its mission is about personal out-reach out to others. The challenge was how we could be community, with government restrictions on gathering together.

This is what we planned, at the start of the year, to do during 2021 …

Our strategic approach was to focus on

UP – Our relationship with God

IN – Our relationship with each other

OUT – Our relationship with our community and world.

In the last five weeks of 2021, since our new Rector was inducted to TRINITY, she had many people, from the church and community, say how the people of TRINITY cared and supported them through-out 2021. Families would ask for a TRINITY clergy member to take funeral, because of the relationship formed with them and or their loved one; people in the community knew members of TRINITY through the food bank programme and relationships made when people were vulnerable during lock-down.

Clearly, the presence of God has been visibly tangible in Lewes, through the work of TRINITY (& other churches)

Our on-line presence is widely watched, as towards the end of 2021 we moved from pre-recorded services to livestreaming from our Southover site and at Christmas we were able to live-stream from St John sub Castro, through

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the generosity of a new church member, lending us their live-steaming kit. With some government recommendations on restrictions still in place at Christmas 2021, we have continued to be a visible Christian presence in Lewes and beyond.

The past 20 months have taken a toll on our finances and resources. The full time, paid and self-supporting staff are exhausted and throughout the year, all had significant personal issues to contend with along with ministering to others. Going into 2022 we know we will be down one and a half clergy and still with gaps in our lay leadership

(paid and voluntary). You can see from our accounts we have lost a considerable amount of giving and income through buildings hire. However, TRINITY still continued to support mission outside of its parish and gave away a tithe to our Mission Partners.

A significant part of 2022 will be building up our paid and volunteer leaders and discerning what is sustainable for TRINITY within the church and in our outreach. This is likely to take longer to re-build, than it took to come down due to Covid.

Writing a MAP that is realistic and faithful to God, is also a key focus for the first half of 2022

Risk and Safeguarding

The PCC confirms that the major risks to which the council has been exposed have been identified by risk analysis exercises carried out by Mr Andrew White. These have been reviewed and systems and procedures continue to be developed and refined to manage the risks.

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults. All members of the church who have significant contact with children and vulnerable adults have been DBS checked as appropriate. We regularly carry out in-house training and attend Diocesan training as and when necessary, including “safer church” and “safer recruitment”. Our church is registered with the Churches’ Child Protection Advisory Service and we access professional advice on issues as they arise as a matter of course.

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Financial Review

Incoming and outgoing resources

The total receipts on general and unrestricted funds (income) received was £665,476 as detailed in the Financial Report.

Total resources expended (expenditure) on the general and unrestricted funds for the year was £419,632 as detailed in the Financial Report.

Analysis of Income

TRINITY's income received a huge boost in 2021 with a gain on the disposal of a fixed asset ( St John sub Castro Church Hall) of £291,099. This was mentioned as a Post Balance Sheet event in last year's report.

The Coronavirus pandemic continued to have a large impact on Donations and legacies , together with the Interregnum and other factors, leading to donations falling by over 11%. Planned giving though the Parish Giving Scheme (PGS), banker’s orders and envelopes decreased by 6.9% as donor numbers decreased by more than a fifth . The application of Gift Aid to donations, which can be claimed from HMRC, is beneficial as it further increases the value of donations by 25%. The PCC is thankful for the generosity of church family members.

Grants received to support the work of the Parish Visitor, the Youth Minister, the HMRC Job Retention Scheme and as a result of VAT claims, were a valuable source of income but were considerably less than the previous year as no VAT claims were submitted.

Coronavirus restrictions continued to have a huge impact on the lettings income for the Church buildings . Income , although still approximately 50% that of 2019, increased slightly in 2021.

A legacy of £1,500 was received last year.

Analysis of Expenditure

The 2021 figure of £452,238 compares with the 2020 figure of £469,693. The reduction was due in large part to the reduction in staff costs (see below).

Staff costs

Staff costs accounted for the next largest expenditure of the PCC. At the beginning of 2020 the PCC paid for two full-time members of staff: an Associate Minister and a Youth Minister; together with a part-time team comprising a Pastoral Minister, a Children's, Schools and Family Minister (CFS Minister) , Cleaners, a Monday Club Manager, a Youth Assistant, a Café Manager, Baristas, and a Caretaker. There were a number of changes during the year: firstly, the Office Administrator generously elected to work as a volunteer; secondly the Café Manager was only supported briefly by a mid-week Barista.

Since January 2021 three members of the part-time staff were either on full or flexible furlough, while the PCC continued to pay them 100% of their wages. HMRC Job Retention Scheme Grants of £7,977 were received while the scheme lasted. The total staff cost of £145,819 was a decrease of 17.7% on the previous year.

Sharing the ministry costs of the Diocese of Chichester

The third largest expenditure of the PCC was the sum of £79,824 paid to the diocese for our share of all churches’ Parish Ministry Costs (PMC). This amount covers the housing, stipend and pension costs of the clergy together with a standard sum for diocesan central costs, clergy training and a contribution to national church funds. This year the contribution from Trinity increased 3% on the previous year. The church pays more than its PMC, the remainder being the shared costs of the Christian family throughout the whole Church of England, including assistance towards the upkeep of churches less able to manage than ourselves.

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The PCC also paid the diocese £47,731 for the services of Reverend Jules Middleton. TRINITY wish her every success and blessings now that she has moved on to a parish of her own.

Missionary and charitable giving

This amounted to £31,447 with donations to several charities/Mission Partners both at Home and Overseas. Some money was also given to individuals for discipleship.

Trustee payments and expenses

Payments of salary to Trustees and associated parties are detailed in note 5 of the financial report. Payments to Trustees and associated parties for supply of goods and services are detailed in Note 15 of the financial report. The PCC also supported the clergy paying Council Tax, Water and Environmental charges and minor repairs. These amounted to £4,435 for 6 Gundreda Road. The cost of Southover Rectory was £19,902 as it required more in terms of minor repairs, maintenance and redecoration.

Personal expenses refunded to trustees amounted to:

Rev. Steve Daughtery - £464

Rev. Jules Middleton - £ 315

Ruth Jayawant (Treasurer) - £25

This was towards telephone, Internet, travel, hospitality, postage, stationery, office supplies and training. Several trustees generously waived their expenses again in 2021.

Reserves policy

It is PCC policy to seek to maintain a balance on unrestricted funds calculated in three parts as follows:

  1. Approximately 2 months’ of general fund payments plus an additional one month of salary costs as a contingency against unforeseen situations (£73,000 in 2022).

  2. A provision for the maintenance of the fabric of the church to meet costs arising every five years following the Church Architect’s Quinquennial inspection of the building (estimated at £10,000 per annum).

  3. Provision for known project expenditure (outside of the normal operating budget) which will be incurred within the next 2 years. This includes expenditure on:

  4. Working capital for the Cafe - £839

  5. Working capital for Monday Club - £4,987

  6. Working capital for Southover Counselling £8,035

The total of the above items is £96,861 which is in current church funds.

The unrestricted cash reserves at 31 December 2021 were £385,682. This is substantially higher than the sum

defined above, resulting from the gain on the disposal of St John sub Castro Church Hall (£291,099) which occurred in 2021. During 2022, PCC will identify a strategic use for the funds associated with this one off event. Additionally, the budget for 2022 is forecasting a deficit of approximately £18,000 which will further reduce the surplus funds.

  1. The balance of restricted funds is retained towards funds for:

  2. Mission,

  3. Southover Community Care (donations received for those who cannot afford care),

  4. Trust Fund Pastoral (used to support people in the community going through hard times),

  5. Eco Projects,

  6. Housing - restricted funds collected to fund the purchase of 43 Winterbourne lodge.

  7. St John sub Castro: Downland for poor and needy in the parish; Landport for furthering the Gospel in Landport, Organ, Rose Memorial , the Chancel Trust and the Ormerod for maintenance of the Ormerod grave.

  8. St Michael, South Malling: Chancel Trust

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The balance of all the restricted funds totalled £29,058

Management of risks and their mitigation

The PCC has an ongoing task of reviewing the major risks which impact on the work of the churches in the parish. The usual PAT testing and fire extinguisher checks have been carried out.

The PCC consider that the principal risks and uncertainties are:

The PCC seeks to manage these risks and uncertainties by regularly reviewing its Mission Action Plan and its plans for the use of the church buildings. We aim to maintain our properties to a high standard and carries out the priority items of a quinquennial review in a timely manner.

The process of advertising for a new Associate Vicar will start in March 2022.

Future uncertainties

The incidence of COVID-19 and the subsequent lockdown necessitated closure of the Trinity Churches, other buildings and Café 12/31 for almost half of the financial year. This resulted in a decrease in incoming hiring fees, cash giving and Café income.

Voluntary giving levels have fallen due to the loss or reduction of income of some donors (reducing their ability to fund their previous giving) and also the loss of donations (plate collections) because of the closure of the TRINITY churches. In both cases the related Gift Aid element is also reduced. In both these cases, some level of reduction is expected to continue into 2022 due to the impact on the general economy. Fortunately, many church family members have transferred to the Parish Giving Scheme or giving by Standing Order which allows us to draw up a budget for 2022 . The current forecast for 2022 shows a deficit of approximately £18,000.

Planned price rises in energy tariffs and a rise in National Insurance contributions will increase expenditure in the coming year.

In the Spring of 2022 the continuing economic impact of the Coronavirus pandemic together with World events may result in significant falls in share prices. In which case the value of TRINITY’s investment assets will be significantly lower. Dividend levels are expected to be slightly lower in 2022.

The PCC decided to continue to pay the full parish share.

The Trustees believe that no Post Balance Sheet Events have occurred.

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Administrative Information

TRINITY Church is part of the Diocese of Chichester within the Church of England. All correspondence should be addressed to the Incumbent, the Reverend Anita Colpus at:

The Rectory,

Southover High Street,

Lewes, East Sussex, BN7 1HT.

The parish is a charity, and is registered separately from the Diocese for this financial year by the Charity Commission within the meaning of the Charities act 2011.

The Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, in promoting in the ecclesiastical parish the whole mission of the Church. During the year the following served as members of the PCC:

Incumbents: Revd Anita Colpus Chair from November 2021 Revd Stephen Daughtery Chair until end of February 2021 Associate Vicar: Revd Jeremy Bamber Vice-Chair Revd Jules Middleton Wardens: Mr Andrew White for St John SO & St Michael SM Mr John Jardine for St Michael SM & St John SC from03/21 Mr Trevor Meadows for St John SC & St John SO Mr Ronald Hammond until March 2021 Readers: Mr Ian Graham Mr John Jardine Licensed Lay Worker: Mrs Janette Watkins Deanery Synod Reps: Mrs Anne Almond Mrs Milly Murphy Mr Ian Taplin Mrs Sharon Phillips Miss Biddie Mutter Dr Ian Rothery until 12/05/2021 Mrs Carole Darling from 12/05/2021 Elected Members: Miss Joy Shave until 2022 Mrs Sandra Denton until 2022 Mr Rob Hoy until 2022 Mr Ian Hempshall until 2023 Mrs Letchimi Wall until 2023 Miss Jacalyn Boyes Mr Tim Telford Mrs Rosalind Toomey until 2023

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Mr Tim Charman until 12/05/2021 Mrs Michelle Hammond until 12/05/2021 Mrs Carole Darling until 12/05/2021 Miss Felicity Leeson from 12/05/2021 to 29/07/2021 Mrs Carly Taylor from 12/05/2021 to 25/11/2021 Co-opted Members: Mrs. Ruth Jayawant Treasurer Nonvoting observers Mr Martin Dyer Associate Minister Mr David Sinclair Youth Minister Mrs Jane Lee Safeguarding Mr Tim Charman PCC Secretary from 12/05/2021

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Structure, governance and management of the charity

Parochial Church Council:

Membership of the PCC is determined under the Church Representation Rules and consists of certain ex-officio members (the clergy, lay readers and licensed workers); 3 churchwardens (each fulfilling 2 of the 6 church warden’s roles), 5 members of the Deanery Synod and 9 members of the church who are elected at the Annual Parochial Church Meeting (APCM). Members are warmly encouraged to stand for election to the PCC and we try to ensure a balance of skills and experience.

The PCC is responsible for a wide range of matters affecting the parish, including compliance with Health and Safety, Disability Legislation, Data Protection and Safeguarding. In their capacity as Trustees, members of the PCC are responsible for the stewardship of funds and for the appropriate accounting and reporting of the parish finances.

The Churchwardens, Secretary, Safeguarding Officer, Youth Minister, Children and Families Minister and Treasurer are each invited to attend courses run by the Diocese on their particular work. Regular mailings from the Diocese keep these officers up to date with changes in church regulations, best practice and financial procedures and these are reported to the PCC as appropriate.

The PCC has appointed Jane Lee as our Safeguarding Officer ensuring that all appropriate DBS (Disclosure and Barring Service) checks and safeguarding procedures are conducted on all those who work with children and vulnerable adults in the church. From 2011 the Wardens and Sides-people have been trained in fire prevention and in the use of fire extinguishers by the local fire safety officer. This training is renewed every three years.

There are also a number of Ministry Teams that support the Rector which are responsible for specific areas of the church’s activities, and these reports are found in the TRINITY Ministry Report Booklet.

The Standing Committee and the Leadership team are detailed below:

Standing Committee:

This is the only committee required by law. It meets as needed and it is accountable to the PCC. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the full PCC. The Financial Review Group (FRG) oversees the general financial dimension of the work of TRINITY by monitoring income and expenditure, budgeting, and establishing and reviewing appropriate financial controls. The FRG is accountable to the PCC and it works closely with the Rector. The Treasurer and Bookkeeper deal with the operational aspects of all income and expenditure and co-ordinate the Stewardship of money through planned giving.

For 2021 the Standing Committee comprised:

Revd Stephen Daughtery Chair (until he moved on Feb 2021)
Revd Anita Colpus Chair (Inducted 22ndNov 2021)
Revd Jeremy Bamber Vice Chair
Mr Andrew White Warden
Mr John Jardine Warden
Mr Trevor Meadows Warden
Mr Ian Taplin Trustee
Mrs Anne Almond Representative of elected members of the PCC
Mr Ian Graham Reader and Representative of the PCC
Mrs Ruth Jayawant Treasurer

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Leadership Team:

The Leadership team comprises the leaders of key ministry areas of the church who work under the Rector’s delegated responsibility. The close working of Ordained staff, ministry teams and the PCC is a key strength of the way TRINITY works. It provides important “checks and balances” on decision making, facilitates greater communication between those that determine strategy & policy and those that serve the church in practical ways. It also allows for easier separation of duties according to gifts.

For the majority of 2021 the Leadership team comprised:

Revd Jeremy Bamber Associate Vicar with special responsibility for South Malling Revd Jules Middleton Associate Vicar Mr Martin Dyer Associate Minister Mr Dave Sinclair Youth Ministry

The vacancy team, leading the church during the interregnum:

Revd Jeremy Bamber Associate Vicar with special responsibility for South Malling Revd Jules Middleton Associate Vicar Mr Andrew White Warden Mr John Jardine Warden Mr Trevor Meadows Warden Mr Ian Taplin Trustee

Responsibilities of the PCC members

Charity law requires the PCC to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church as at the balance sheet date and of its incoming resources and application of resources including income and expenditure for the financial year. In preparing those financial statements, the PCC is required to:

The PCC is responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the Church and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Church and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the current Statement of Recommended Practice: Accounting and Reporting by Charities. This Trustees’ Annual Report was approved by the PCC and signed on their behalf by The Revd Anita Colpus, PCC Chair

Dated 24/02/2021

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TRINITY LEWES

STATEMENT OF FINANCIAL ACTIVITIES For the Year ended 31st December 2021

Note
£
£
£
Income and endowments from:
Donations and legacies
2(a)
298,747
18,673
0
Charitable activities
2(b)
3,151
0
0
Other trading activities
2(c)
64,248
0
0
Investments
2(d)
8,231
0
0
Other
2(e)
291,099
0
0
TOTAL INCOME
665,476
18,673
0
Expenditure on:
Raising funds
3(a)
386
0
0
Charitable activities
3(b)
407,643
32,606
0
Other trading activities
3(c)
11,603
0
0
TOTAL EXPENDITURE
419,632
32,606
0
Net gains/(losses) on investments
10
7,459
0
1,111
NET INCOME/(EXPENDITURE)
253,303
(13,933)
1,111
Transfers between funds
17/18/19
19,846
(19,846)
0
NET MOVEMENT IN FUNDS
273,149
(33,779)
1,111
Reconciliation of Funds
Fund Balances brought forward
at 1st January 2021
667,915
62,837
7,768
BALANCES CARRIED FORWARD
941,064
29,058
8,879
AT 31st DECEMBER 2021
Unrestricted
Funds
Restricted
Funds
Endowment
Funds		 £
£
£
298,747
18,673
0
3,151
0
0
64,248
0
0
8,231
0
0
291,099
0
0
Unrestricted
Funds
Restricted
Funds
Endowment
Funds		 TOTAL
2021
FUNDS
2020
£
£
317,420
373,097
3,151
2,709
64,248
62,566
8,231
8,307
291,099
0
665,476
18,673
0		 684,149
446,679
386
0
0
407,643
32,606
0
11,603
0
0		 386
411
440,249
457,068
11,603
12,214
419,632
32,606
0		 452,238
469,693
7,459
0
1,111		 8,570
3,854
240,481
(19,160)
0
0
273,149
(33,779)
1,111
667,915
62,837
7,768		 240,481
(19,160)
738,520
757,680
941,064
29,058
8,879		 979,001
738,520

Page 12

TRINTfY LEWES BALANCE SHEET AS AT 31st DECEMBER 2021 2021 2020 No FIXED ASSETS Tangible Investments 12 15 495,783 68.478 678,257 59,907 CURRENT ASSETS Stocks D¢biors Short temi d¢posits Cash at bank and in hand 839 25,965 85.836 306.119 418.759 687 19,547 127,319 161,305 308,858 10 LIABILITIES . AMOUNTS FALLING DUE WITHIN ONE YEAR 13 4,019 58.502 IYET CURRENT A￿ETS/(LIABlTL1TllES) 414,740 250.356 TOTAL ASSETS LESS CURRENT LIABILITIES 979.001 988.520 LIABILITIES: AMOUNTS FALLING DUE AFTER ONE YEAR 14 250,000 TOTAL NET ASSETS 979.001 738,520 FUNDS Unrestricted Restricted Endowment 17 18 19 941.064 29.058 8.879 667.915 62,837 7,768 979.IM)I 738,520 Approved by the Parochial Church Council on . 2022 and signed on its behalf by :" (Tr￿Urer) (Chair) The notes on pages 15 10 23 fonn part of th¢se Page 13

TRINITY LEWES

STATEMENT OF CASH FLOWS

Cash flows from operating activities
Net cash provided by (used in) operating activities
Cash flows from investing activities
Interest and rent received
Proceeds from the sale of fixed assets
Purchase of property and equipment
Net cash provided by (used in ) investing activities
Cash flows from financing activities
Receipts of Endowments (Chancel Trusts)
Repayments of borrowing
Net cash provided by (used in ) financing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents
(Note 11)
at the end of the year		 2021
£
(128,272)
8,231
541,099
(67,727)
481,603
0
(250,000)
(250,000)
103,331
288,624
391,955		 8,307
0
0		 2020
£
5,605



8,307


4,397
4,397
0
18,309
270,315
288,624

RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the year
(as per the Statement of Financial Activities)
Adjustments for:
(Gains)/losses on investments
(8,570)
Interest and rent received
(8,231)
Depreciation charges
200
Profit on sale of fixed assets
(291,099)
(Increase)/decrease in stocks
(152)
(Increase)/decrease in debtors
(6,418)
Increase/(decrease) in creditors
(54,483)
Net cash provided by (used in) operating activities		 240,481
(368,753)
(128,272)		 (19,160)
(3,854)
(8,307)
790
0
736
4,093
31,307
24,765
5,605		 (19,160)
(3,854)
(8,307)
790
0
736
4,093
31,307
24,765
5,605
5,605

Net cash provided by (used in) operating activities

The notes on pages 15 to 23 form part of these accounts.

Page 14

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS For the Year ended 31st December 2021

1 ACCOUNTING POLICIES

1(a) Basis of Preparation

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006, in accordance with applicable accounting standards and the current Statement of Recommended Practice: Accounting and Reporting by Charities, (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value. The financial statements include all the transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.

1(b) Funds

Funds held by the PCC are :-

Endowment funds -

1(c) Income and Endowments

All income and endowments, accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.

1(d) Donations and Legacies

Collections are recognised when received.

Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.

Gift aid recovered is recognised when the income to which it is attached is recognised.

Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.

1(e)

Charitable Activities, Trading Activities and all Other Income

Statutory fees for weddings and funerals are recognised when the office occurs.

Rents from property are recognised in accordance with the rental agreements, when receipt is probable. Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised either: a - when received or b - in the case of concerts: for the year in question, irrespective of the date of receipt. Advance bookings are included in creditors until the concert has taken place. All other income is recognised in accordance with the above overall policy.

1(f) Investment Income

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.

1(g) Gains and Losses on Investments

Realised gains are recognised when the investments are sold.

Unrealised gains and losses are accounted for on revaluation at 31st December.

Page 15

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

1(h)

Expenditure

Expenditure is recognised when there is evidence of entitlement, payment is probable, and the amount can be measured reliably.

1(i) Grants

Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.

1(j) Charitable Activities

The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31st December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.

1(k) Fixed Assets

Tangible fixed assets.

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For inalienable property acquired prior to 2000, there is insufficient cost information available and therefore such assets are not valued in the financial statements. Individual items acquired since 1st January 2000 have been capitalised in the financial statements and depreciated over their useful economic life.

All expenditure incurred in the year on consecrated or beneficed buildings, individual items costing under £10,000 or on the repair of movable church furnishings acquired before 1st January 2000 is written off. Freehold land and buildings are valued at original cost, if known, or at valuation made after 2015.

Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rate generally applicable is 25% on the reducing balance basis.

No depreciation is provided on freehold buildings as the useful economic life of these assets exceeds 50 years and residual values are so high that potential depreciation would be immaterial. It is the PCC's policy to maintain these assets in a continual state of sound repair. Resulting from regular impairment reviews, provision will be made if there has been any permanent diminution in value.

Investments :

Investments are valued at market value at 31st December.

2 INCOME AND ENDOWMENTS

2(a)
Donations and legacies
Planned giving
Collections (open plate)
Donations
Gift aid tax claimed
Grants received
Legacies
2(b)
Charitable activities
Parochial Fees income		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
£
£
£
208,721
162
0
4,330
7,980
0
18,837
4,215
0
44,862
1,571
0
20,497
4,745
0
1,500
0
0		 TOTAL
2021
FUNDS
2020
Notes
£
£
208,883
224,375
12,310
16,352
23,052
45,176
46,433
52,233
25,242
34,961
5
1,500
0
317,420
373,097
3,151
2,709
3,151
2,709
298,747
18,673
0
3,151
0
0
3,151
0
0

Page 16

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

2 INCOME AND ENDOWMENTS (continued)

2(c)
Other trading activities
Letting of premises
Café 12/31
Southover Counselling
Gospel Choir
Lewes Goes Strictly
Monday Club
Children's activities
Youth activities
Adult activities
Townwide ministry
Miscellaneous income
2(d)
Investments
Income from investment property
Dividends and interest received
2(e)
Other
Gain on disposal of fixed asset
TOTAL
3
EXPENDITURE
3(a)
Raising funds
Fundraising costs
3(b)
Charitable activities
Missionary and charitable giving
Ministry costs :
Diocesan Parish Contribution
Other ministry costs
Staff
Church running expenses
Church - Major repairs & fabric costs
Upkeep of churchyard
Upkeep of services
Other premises running costs
Café 12/31 - Staff costs
Café 12/31 - Other costs
Southover Counselling
Gospel Choir
Lewes Goes Strictly
Monday Club (excluding Staff Cost)
Children's ministries
Youth ministries
Adult ministries		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
£
£
£
15,594
0
0
19,833
0
0
9,830
0
0
6,031
0
0
0
0
0
2,325
0
0
2,333
0
0
3,497
0
0
4,256
0
0
0
0
0
549
0
0		 TOTAL
2021
FUNDS
2020
Notes
£
£
15,594
14,517
19,833
21,600
9,830
12,868
6,031
3,994
0
0
2,325
3,097
2,333
288
3,497
3,897
4,256
333
0
0
549
1,972
64,248
62,566
6,000
6,000
2,231
2,307
8,231
8,307
291,099
0
12 (iv)
684,149
446,679
386
411
386
411
31,447
31,702
4
79,824
79,818
76,916
50,237
120,989
146,305
6
26,138
41,677
0
326
1,110
394
5,823
4,121
11,406
11,271
24,830
30,799
6
6,640
8,813
12,780
16,282
3,647
4,145
0
0
2,364
893
1,954
2,097
8,162
6,148
4,359
389
64,248
0
0
6,000
0
0
2,231
0
0
8,231
0
0
291,099
0
0
665,476
18,673
0
386
0
0
386
0
0
2,780
28,667
0
79,824
0
0
76,916
0
0
120,989
0
0
26,138
0
0
0
0
0
1,110
0
0
5,823
0
0
11,406
0
0
24,830
0
0
6,640
0
0
12,380
400
0
3,647
0
0
0
0
0
2,364
0
0
1,954
0
0
8,162
0
0
4,359
0
0

Page 17

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

3 EXPENDITURE (continued)

Townwide ministry
Other groups
Training
Equipment purchases
Other expenses
Support costs
Depreciation
Independent Examiner's fees
Loan interest
3(c)
Other trading activities
Premises running costs
Miscellaneous trading costs
TOTAL
4
MISSIONARY AND CHARITABLE GIVING
River of Life (L Meadows)
Open Hands
SIM UK
Life in Abundance (J Lamb)
FEBA
Tear Fund
Crawley Prison Fellowship
Trust Fund Pastoral
Beachy Head Chaplaincy
Wycliffe
Friends of Byumba Trust
Rock UK
EAR Cyngugu Diocese
Others under £1,000
5
GRANTS RECEIVED
National Heritage (HLF)
Coronavirus Job Retention Scheme (HM Gov)
Chichester Diocese (Mission Fund)
Listed Places of Worship Grant
EB Trust
Chichester Diocese (Chancel Trusts)
Lewes Town Council (Youth)
Others under £1,000		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
£
£
£
40
0
0
19
3,539
0
230
0
0
4,453
0
0
25
0
0
9,921
0
0
200
0
0
1,700
0
0
1,733
0
0		 TOTAL
2021
FUNDS
2020
Notes
£
£
40
100
3,558
1,325
230
50
4,453
1,574
25
86
9,921
8,125
200
790
1,700
1,500
1,733
8,101
440,249
457,068
11,603
12,214
0
0
11,603
12,214
452,238
469,693
6,350
6,336
4,592
3,493
1,900
1,000
4,150
3,050
1,800
1,167
1,600
2,296
1,750
1,000
2,250
4,035
1,117
195
1,600
1,050
0
1,868
0
1,000
0
1,843
4,338
3,369
31,447
31,702
0
12,238
7,977
12,054
7,000
7,000
0
1,203
2,000
1,400
4,745
346
3,400
0
120
720
25,242
34,961
407,643
32,606
0
11,603
0
0
0
0
0
11,603
0
0
419,632
32,606
0
350
6,000
0
350
4,242
0
400
1,500
0
450
3,700
0
300
1,500
0
150
1,450
0
250
1,500
0
0
2,250
0
0
1,117
0
0
1,600
0
0
0
0
0
0
0
0
0
0
530
3,808
0
2,780
28,667
0
0
0
0
7,977
0
0
7,000
0
0
0
0
0
2,000
0
0
0
4,745
0
3,400
0
0
120
0
0
20,497
4,745
0

Page 18

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

6
STAFF COSTS
Wages and salaries
Social security costs
Employer's contribution to defined contribution pension schemes
Other forms of employee benefit
Average number of staff employed
Number of employees who received emoluments in excess of £60,000		 TOTAL
2021
FUNDS
2020
£
£
113,044
134,771
5,594
7,935
5,084
5,625
22,097
28,773
145,819
177,104
7
14
0
0

The Rector and the Associate Vicar are employed by the Diocese and not included here.

7 PAYMENTS TO PCC MEMBERS

Remuneration was paid to the following PCC members:-

Rev'd S Daughtery (Rector - paid by the Diocese) Rev'd J Middleton (Curate - paid by the Diocese) J Watkins - £10,400 (2020 = £11,034) C Taylor - £624 (2020 = £0) J Shave - £17,576 (2020 = £17,997)

There were no other payments to trustees or persons related to or connected to them apart from the normal reimbursements of payments made to third parties on behalf of the church and payments described in Note 8 below.

8 RELATED PARTY TRANSACTIONS

Rev'd S Daughtery received rental income from 6 Verralls Walk of £3,450 whilst still rector. This property was used as accommodation for the youth minister. (2020 = £13,800)

The following PCC members had links with Trinity Mission Partners that received grants during the year:-

I Taplin and T Meadows are also trustees of the charity Open Hands. Grants were made totalling £4,592 (2020 = £3,493). T Meadows is the father of L Buyinza (River of Life Church). Grants were made totalling £6,350 (2020 = £6,336). C Darling works for the charity FEBA. Grants were made totalling £1,800 (2020 = £1,167).

A total of £360 was paid to the company Tech Medic Ltd for technical support during the year. That company is run by S Bamber, the son of Rev'd J Bamber (PCC member).

9 STOCK

Comprises food stock at cost held at Café 12/31.

10
DEBTORS
Recoverable Gift Aid
Chancel Trust Grants
Other sundry debtors
11
ANALYSIS OF CASH AND CASH EQUIVALENTS
Short term deposits - no notice required
Bank current accounts
Cash in hand		 2021
2020
£
£
14,477
3,912
9,488
4,743
2,000
10,892
25,965
19,547
2021
2020
£
£
85,836
127,319
305,333
160,615
786
690
391,955
288,624

Page 19

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

12 TANGIBLE FIXED ASSETS

Freehold land
and buildings
Leasehold
land and
buildings
Audio visual
equipment
£
£
Cost or valuation:
At 1st January 2021
675,851
0
31,686
Additions
- See (iii) below
0
67,726
0
Disposals
- See (iv) below
250,000
0
0
At 31st December 2021
425,851
67,726
31,686
Depreciation :
At 1st January 2021
0
0
29,280
Charge for the year
0
0
200
Disposals
0
0
0
At 31st December 2021
0
0
29,480
Net book amounts
At 31st December 2021
425,851
67,726
2,206
At 31st December 2020
675,851
0
2,406
The freehold land and buildings comprise:-
Church End, 1 Cockshut Road (historical value)
Trinity Southover Church Hall (historical value)
The leasehold land and buildings comprise:-
43 Winterbourne Lodge, Lewes		 Freehold land
and buildings
Leasehold
land and
buildings
Audio visual
equipment
£
£
675,851
0
31,686
0
67,726
0
250,000
0
0		 TOTAL
£

707,537

67,726

250,000

525,263

29,280

200

0

29,480

495,783
678,257
£
222,500 (i)
203,351 (ii)
425,851
67,726 (iii)
425,851
67,726
31,686
0
0
29,280
0
0
200
0
0
0
0
0
29,480
425,851
67,726
2,206

13 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR

13
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Creditors for goods and services
Accruals of utility and other costs
14
LIABILITIES: AMOUNTS FALLING DUE AFTER ONE YEAR
Loan from The Chichester Diocesan Fund and Board of Finance		 2021
2020
£
£
228
28,183
3,791
30,319
4,019
58,502
2021
2020
£
£
0
250,000
0
250,000

The loan was repaid in full plus accrued interest in June 2021.

Page 20

15 INVESTMENT ASSETS

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

VESTMENT ASSETS
Quoted Investments
Market value at 1st January 2021
Additions/(disposals)
Loss on disposal
Revaluation Gains/(losses)
Market value at 31st December 2021
At 31st December 2021, the market values of individual holdings
CBF Investment Fund		 Unrestricted
Funds
Endowment
Funds
£
£
52,140
7,768
0
0
0
0
7,459
1,111



TOTAL
2021
FUNDS
2020
£
£
59,908
56,053
0
0
0
0
8,570
3,854
59,599
8,879		 68,478
59,907
were as follows :-
2924.17 units		 2021
2020
£
£
68,478
59,907
68,478
59,907

16 ANALYSIS OF NET ASSETS BY FUND

Tangible fixed assets
Investment assets
Current assets
Current liabilities
Liabilities falling due after more than one year
Fund Balances		 Unrestricted
Funds
Restricted
Funds
Endowment
Funds
£
£
£
495,783
0
0
59,599
0
8,879
388,320
30,439
0
(2,638)
(1,381)
0
0
0
0		 TOTAL
£
495,783
68,478
418,759
(4,019)
0
941,064
29,058
8,879		 979,001

17 UNRESTRICTED FUNDS

UNRESTRICTED FUNDS
General Fund
Designated Funds:-
Café 12/31
Capital for projects
Gospel Choir
Monday Club
Rector's fund
Retirement house
Southover Counselling
TSJ Hall sale
TSM Churchyard
TSM Repairs
Youth DTI
Youth Camp
Other designated funds		 Balance at
1st.
January
2021
Incoming
Outgoing
Transfers
Gains /
(Losses)
Balance at
31st
December
2021
£
£
£
£
£
£
580,876
609,716
357,171
55,066
7,459
895,946
(586)
25,954
31,371
6,003
0
0
12,612
0
0
5,000
0
17,612
2,082
6,031
3,647
0
0
4,466
6,941
3,263
4,874
0
0
5,330
0
0
0
0
0
0
37,784
0
0
(37,784)
0
0
9,746
9,955
12,380
0
0
7,321
9,088
0
0
(9,088)
0
0
2,141
250
289
0
0
2,102
4,763
500
2,272
0
0
2,991
277
5,229
3,268
0
0
2,238
264
23
0
0
0
287
1,927
4,555
4,360
649
0
2,771
Movements in
Resources
667,915
665,476
419,632
19,846
7,459
941,064

Page 21

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

18 RESTRICTED FUNDS

RESTRICTED FUNDS
Assistant Vicar
Chancel grant - TSJ
Chancel grant - TSM
Downlands Fund
ECO Project
Housing Fund
Landport Project
Mission Partners
Organ Restoration
Ormerod Fund
Refurbishments
Rose Memorial Fund
Southover Community Care
Trust Fund Pastoral		 Balance at
1st.
January
2021
Incoming
Outgoing
Transfers
Gains
Balance at
31st
December
2021
£
£
£
£
£
£
0
0
0
0
0
0
164
164
0
0
0
328
4,579
4,582
0
0
0
9,161
1,015
0
350
0
0
665
6,306
0
3,539
0
0
2,767
33,486
0
(33,486)
0
0
1,017
0
0
0
0
1,017
0
12,777
26,417
13,640
0
0
582
0
0
0
0
582
1,662
0
0
0
0
1,662
0
0
0
0
0
0
536
0
0
0
0
536
1,292
0
0
0
0
1,292
12,198
1,150
2,300
0
0
11,048
Movements in
Resources
62,837
18,673
32,606
(19,846)
0
29,058

The restricted funds generally comprise donations and grants received for a specific object or invited by the PCC for a specific object. Restricted funds are not invested separately or permanently but are to be spent within a reasonable time.

19 ENDOWMENT FUNDS

ENDOWMENT FUNDS
Currey/Rickman/Breffitt Balance at
1st.
January
2021
Incoming
Outgoing
Transfers
Gains/
(Losses)
Balance at
31st
December
2021
£
£
£
£
£
£
7,768
0
0
0
1,111
8,879
Movements in
Resources
7,768
0
0
0
1,111
8,879

Page 22

TRINITY LEWES

NOTES TO THE FINANCIAL STATEMENTS (continued) For the Year ended 31st December 2021

20 PRIOR YEAR STATEMENT OF FINANCIAL ACTIVITIES COMPARATIVE FIGURES FOR THIS YEAR

STATEMENT OF FINANCIAL ACTIVITIES For the Year ended 31st December 2020

Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds 2020 2019
Note £ £ £ £ £
Income and endowments from:
Donations and legacies 2(a) 347,645 25,452 0 373,097 355,283
Charitable activities 2(b) 2,709 0 0 2,709 3,512
Other trading activities 2(c) 61,922 644 0 62,566 153,784
Investments 2(d) 8,307 0 0 8,307 8,866
Other 2(e) 0 0 0 0 6,990
TOTAL INCOME 420,583 26,096 0 446,679 528,435
Expenditure on:
Raising funds 3(a) 411 0 0 411 124
Charitable activities 3(b) 402,882 54,186 0 457,068 545,844
Other trading activities 3(c) 10,870 1,344 0 12,214 29,071
TOTAL EXPENDITURE 414,163 55,530 0 469,693 575,039
Net gains/(losses) on investments 12 3,354 0 500 3,854 8,832
NET INCOME/(EXPENDITURE) 9,774 (29,434) 500 (19,160) (37,772)
Extraordinary items 9 0 0 0 0 (9,232)
Transfers between funds 19/20/21 (15,822) 20,479 (4,657) 0 0
NET MOVEMENT IN FUNDS (6,048) (8,955) (4,157) (19,160) (47,004)
Reconciliation of Funds
Fund Balances brought forward
at 1st January 2020 673,963 71,792 11,925 757,680 804,684
BALANCES CARRIED FORWARD 667,915 62,837 7,768 738,520 757,680
AT 31st DECEMBER 2020

Page 23

INDEPENDENf EXAMINER'S REPORT TO THE TRUSTEES OF Trinity Church, IRegistered Charity No. 1131526] I report on the accounts of Trinity Chur¢lL Lewes for the ye4r ended 31 st Decemkr 2021 which are set out on pages 12 to 23. Respective responsibilities of trustees and examlther The church's trust¢es are res￿nsIble for the Preparation of the accounts. The church's trustees consider that audit is not required for this year under section 144(2) of the Charities Act 2011 {th¢ 2011 Act) and that an independent examination 1$ need¢d. Having satisfied myself that the church is eligible for ind¢pendent examination. it is my responsibility to :. • examine the accounts under section 145 of the 2011 Act: . to follow the procedures laid dowm in the general Directions given by the Charity Commission under section 145(5Xb) of the 2011 Act- and . to Stat¢ whether particular matters have come to my attention. B4818 of IndependeDt examlner's ¥l*tement My examination was carried out in accor￿ with the g¢neTal Directions given by the Charity Commi&sion. An examination Rn¢ludes a review of the A￿untIng records kept by the charity and a comparison of ihe accounts presented with those recK)rds. It also includes consideration of any unusual items or disclosures in the ac¢ount& and seeking explanations from you as trustres concerning any such matters. The procedures undertaken do nol provide all the eviden¢e that would bc required in an audit and consequently no opinion is given as to whether the accounts present a Irue and fair view, and the report is limited to those matters set out in the statement below. Independent ¢￿MIller,8 $tatement Since the gross income for the year exceeds the amounl provided in wtion 145(3) of ihe Act, I confirni that I am qualified to act as Independent Examin¢r under the provisions of that section of the Act and that my qualification is as shown below. In connection with my examination. no material matters have come to my attention which give me cause to believe that in, any material res￿. . accounting records were not kept in accordance with se¢tion 130 of the 2011 ACL or • the accounts do not accord with the accounting re4x)rd& or the accounts did not comply with the applicable requirements concerning the forni and conlenl of accounts set out ift the Charilies {Accounts and Rew)Tts) Regulations 2008 other than any requirement thai the accounts give 8 'true and fair. VI￿ which is not a matter considered as part of an independent examination. I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a pr tanding of the accounts to be reached. Signed by :_ ,gieve Brenfftall FC l Meadow View Cottages Town Littleworth LEWES BN84TH Date: Page 24