TRINITY
Trustees Annual Report and Financial Statements
The Parochlal Church Councll of the Eccleslastlcal Parlsh of
TRINITY Church, LEWES
TRINITY Church, St John sub-castro, Abinger Place, Lewes, East Sussex, BN7 2QA
Re8lStered Charity no. 1131526
For the year ended 31st December 2024
CONTENTS
Page
Ito7
Trustees, annual report
Statement of flnanclal activities
Balance sheet
10
Statement of cashflows
11 to 20 Notes to the accounts
21
Report
examlner
of the
independent
Webslte.,
https://www.TRINITYlewes.orgl
Incumbent:
The Revd Anita Colpus
The Rectory, Southover High Street,
Southover, Lewe5. BN7 IHT
Independent Examiner:
Caroline Clarke
66 High Street, Lewes, BN7 IXG
Bankers..
Barclays Bank plc, CAF Bank West Malling, CBF Church of England

TRINITY CHURCH LEWES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
Introduction
The Parochial Church Council IPCC) of the Ecclesiastical Parlsh of TRINITY in Lewe5, generally referred to as TRINir
Church, Lewes, presents the Trustees, Annual Report and annual financial statements in accordance with charity
law, Church of England guidance and the Statement of Recommended Practice Accounting for Charities, effective
2019.
TRINITY Church Lewes comprises one parish operating from three church buildings, the Church of St John the Baptist
in Southover, the Church of St Michael in South Malllng and the Church of St John sub-Ca5tro in the centre of Lewes.
The church is within the Deanery of Lewes and Seaford and the Dlocese of Chichester.
Members of the PCC for the time being are the trustees for charity law purposes.
The administrative Information required is included on page 5.
A5 explained more fully in the financial revlew below the total income for the year to 31 December 2024 wa5
£1,155,143. The threshold above which a charity require5 an audit is one mllllon pounds, Given that the reason the
threshold was breached was the timing of two large exceptional items of Income, we applied to the Charltv
Commls5ion for an exemption from audlt for the current year. This was granted and the report and counts have
therefore been subject to independent examination as in prevlous years. The exemption was granted on condition
that It was referred to In the Independent Examinerfs report (See page 211 and a copy of the annual report and
flnanclal statements is sent to the Charlty Commlsslon.
There are no changes in accountlng practSce arlslng from the exemptlon and the accounts for 2024 have been
prepared on a consistent basis with those for 2023.
Our aims and purposes as a charity
Our vision is to see Ilves transformed by the love of Chrlst and our mlsslon is to build wholehearted disciples of
Christ.
We are a church that worshlps God, is sent by Jesus and is empowered by the Holy Splrlt to see all people and
communities transformed by his love.
In bringing the knowledge and experience of the love of God as demonstrated on the cross, TRINITY delivers public
benefit through changed live5, hope for eternity and the practlcal working out of our faith in serving others in the
community.
The PCC has the responslbillty of co-operating with the incumbent, the Revd Anlta Colpus, in:
The promotion of the Bospel of the Lord Jesus Christ accordin8 to the doctrines and practices of the Church
of England
Promoting in the parish the whole mission of the church, pastoral, social, evangelistic and, ecumenical
Seeing lives transformed by the love of Jesus
Belng and makin8 whole-hearted disciples of Jesus Christ
Providing practical support and care for people in the parish. from the youngest to the eldest, irrespective
of level of need or ability to pay
Providing financial support to those in need and, to other organisations with similar objectives.
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TRINITY CHURCH LEWES
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
What we did to achieve our charitable objectives
The incumbent, staff team and PCC, which comprise both ordained and lay members, paid staff and volunteers is
responsible for developing and implementing our Mission Action Plan IMAP) taking into consideration the Charity
Commission's guidance on public benefit and, in particular, the specific guidance on 'charities for the advancement
of religion,.
We ran a full programme of gathered worship services in all three churches including evening worshlp In Southover
with a modern worship sep4ice. We retained our Live-stream ser¥ice from Southover and also began to Livestream
services from St John sub-castro. Since the year end, we have Introduced a podcast service to enable parishloners
to hear both sermons each week.
TRINITY missional activities actlve throughout 2024 included.
Monday Club
Southover CounsellSng
Lewes Sings Gospel
Café 12131
Lighthouse and 8008le Bunch
Sunday groups
Youth work
Alpha
Creation Care
Prospects
Links
Prayer meetings
Baptisms, weddlngs and funerals,
Full detalls of our actlvltles are Sncluded In our supplemental Actlvltles, Report which Is available from the TRINITY
church office.
In the period before Easter we ran One Way, our interattive exhibition about the life of Jesus Christ, at Southover
whlch was attended by most of the junior schools in Lewes along with many local resldents and church members.
Thls year has been one of consolidation for Café 12131 following its relaunch in autumn 2023. It continues to be a
busy place serving a range of good food and drinks and being a place for chat and fellowship and to be aware of the
presence of Je5US.
Financial Review
Unrestricted Funds
Incomlnq and outyolng resources
The Statement of Financial Activities ISOFAI on page 8 shows that TRINITh recorded a surplus of income over
expenditure of £600,98012023 deficit- £21,181). This included two exceptional Items of incorne. In December 2024
we were advised of the receipt of £251,415 from the sale of Pells School in 2017. Also in December, we were advised
of a legacy of more than £430,00 plus interest from the estate of Margaret Campbell which was recelved in January
but which accounting standards required to be included as income in 2024. Had we not received these two sums
we would have recorded a deficit due to the amount we needed to spend on various non-routine maintenance
projects.
At 31 December 2024 there were net assets of £1,673,079 {2023 -£1,072,099), of which £1,628,2801s the balance
on general fund. Given the net book value of fixed assets of £494.702 the balance of free reserves of £1,133.578.
Page 2

TRINITY CHURCH LEWES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The PCC, incumbent and staff team are acutely aware of the responsibility before God to use the resources which
He has entrusted to them to furtherthe work of His Kingdom for His glory. A number of building project5 to improve
the facilitles are currently beSng considered and there are signlficant refurbishment costs required in some areas.
For some years we have had a designated fund for future capital and maintenance projects. At the end of the 2024
the balance on this fund was £67,612. Since the year end PCC has renamed the fund Major Projects Fund and
approved a transfer of a further £600,000.
The level of planned giving continued at a similar level in 2024 to that in 2023 and most costs were in line with
previous years. The three areas of Significant change were:
la) Maintenance. As noted above there was signlficant non-routine expendlture.
Ib} Utillties. Durlng 2024 most of the fixed rate electricity and gas contracts expired and were renewed at
higher rates, negotiated at a time of increasing rates, The first full year of these new rates will be in 2025.
An increase in overall costs is therefore expected next year.
{cl Café 12131. Both the level of actlvlty and costs Increased as the café became more popular and opened
longer. In 2023 the café had been closed for part of the year. Although the café made an operating loss, it
15 regarded by PCC as an Integral part of our mlnlstry to the area and has been a blessing to many.
Restrlrted funds
The movements on restricted funds are disclosed in note 26.
Endowment funds
The endowment funds represent the remaining assets given by the Currey, Rickman and Breffltt famllles. There was
no Income generated durlng the year. There was an increase In the valuatlon of the underlying investments and full
detalls are glven In note 27.
Reserves pollcy
PCC reviews its reserve policy annually. The current policy to seek to maintain a balance on unrestrlcted funds as
follow5..
l. Approximately three months of budgeted general fund payments plus an additlonal one month of salary
cost5 a5 a contingency against unforeseen 5ituatlons.
2. A provlslon for the maintenance of the fabrlc of the church to meet costs arising every five years followlng
the Church Architect's Quinquennial inspection of the buildinBS (estimated at £IO,CklO per annuml. This 15
reflected in the designated Major Projects Fund
The unrestricted cash reserves on 31 December 2024 were substantlally higher than the sum defined above,
resulting from the previously reported galns on the disposal of St John sub-castro Church Hall which occurred in
2021, larEe legacy received in 2022 and the legacy and proceeds of sale of Pells in 2024.
As noted above, PCC continues to prayerfully identify a strategic use or uses for the funds associated with these
one-off event5 In addition to the costs of refurbishment and repair of the buildings. Additionally, the budget for
2025 is forecasting a deficit of over £IOO,000 which will further reduce the surplus funds.
Management of risks and their mitigation
The PCC has an ongoing task of reviewlng the major rlsks whlch impact on the work of the churches in the parlsh.
The usual PAT testing and fire extinEuisher checks have been carried out.
The PCC confirms that the major rlsks 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 consider that the principal risks and uncertainties are:
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TRINITY CHURCH LEWES
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
An unexpected fall in income, particularly given the dependence of the church on a limited number of major
regular donors and the1055 of hire income.
The requirement to find volunteers with the appropriate skills, time and commitment to support the
ministry of the congregation.
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 carry out the priority
Items of a qulnquennial review in a timely manner.
Safeguardlng
The PCC has complled with the duty under sectlon S of the Safeguardlng and Clergy Discipline Measure 2016, fully
recognising its duty to have due regard to House of Bishops, guidance on safeguardlng 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 tralnlng and attend Diocesan training as and when
necessary, including safer church" and "safer recruitment"
Our church is registered with Thlrtyone:El8ht,
previously known as the Churches, Chikl Protection Advisory Service, and we access professional advice on issues
as they arise as a matter of course.
Future uncertainties
In common wlth many employers TRINITY faces the inflationary impact of the changes to natlonal insurance and
minimum wages legislation effective from 6 April 2025. The chan8e in rates and the lowerin8 of the annual
allowance wlll result In a sl8nlflcant payment for the flrst tlme in three years.
The uncertaln flnanclal sltuatlon In the economy means there Is some uncertalnty over the ablllty of parishioners
to continue to give at the same level as currently. There may also be more call on our Hardship Trust Fund to help
the neediest members of our con8re8ation.
Post balance sheet events
The PCC agreed to pay £150,000 as parish share for 2024.
PCC approved the transfer of an addltlonal £600,000 to capltal reserve fund (see note 25) together with a tithe of
IO% of the Margaret Campbell legacy,
Page 4

TRINITY CHURCH LEWES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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 IHT.
The parish Is a charity and is registered with the Charity Commission separately from the Diocese.
Structure, governance and management of the charlty
Parochlal Church Councll:
Members of the Parochial Church Council {PCC) are trustee5 for the purposes of charity law. Membership of the
PCC is determined under the Church Representatlon Rules and consists of certaSn ex-officio members {the clergy,
lay readers and Ilcensed workers),. three churchwardens, five Members of the Deanery Synod and nlne 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. New members of PCC are
given appropriate training dependant on prevlous experience. At 31 December 2024 there were 2 vacancies for
Deanery Synod representatives.
The PCC Is responsible for a wide range of matters affecting the parish, Including compliance wlth Health and Safety,
Disability Legislation, Data Protection and Safeguardlng. In their capacity as Trustees, members of the PCC are
responslble for the stewardshSp of funds and for the appropriate accountin8 and reporting of the parlsh finances.
The Churchwardens, Secretary, Safeguarding Officer, Youth Minister, Children and Famllles Mlnister and Treasurer
are each Invlted to attend courses run by the Diocese on thelr particular work. Regular malllngs from the Diocese
keep these officers up to date with chan8es In church regulations, best practice and flnancial procedures and these
are reported to the PCC as appropriate.
The PCC has appointed Sandra Denton as our Safeguarding Offlcer ensurlng that all appropriate DBS {Disclosure
and Barring ServSce) checks and safeguarding procedures are conducted on all those who work w5th children and
vulnerable adults in the church. From 2011 the Wardens and Sldes-people have been trained in fire prevention and
in the use of fire extinguishers by the local flre safety officer. This training is renewed every three years.
There are also a number of Mlnlstry Teams that support the Rector which are responsible for specific areas of the
church's activltles, and these reports are found in the TRINITY Minlstry Report.
During the year the following served as members of the PCC..
Incumbent:
Revd Anita Colpus
Revd Jeremy Bamber
Revd Paul Boulter
Chair
Associate Vicar5:
Wardens:
Mrjohn Jardine
Mrs Sandra Denton
Vice-chair
Mr Jonathan Lamb
from S May 2024
Readers:
Mr John Jardine
Licensed Lay Worker:
Deanery Synod Reps:
Mrs Janette Watkins
Mrs Anne Almond
Mrs Amelia Murphy
Mr Martin Pett
Page 5

TRINITY CHURCH LEWES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 310ECEMBER 2024
Mrs Sharon Phillips
Mr William Telford
until 16 October 2024
Elected Members:
Dr Esi F. Appiah-Kusi
Mr Jonathan Hunter
until 2025
until 2025
Mrs Helen Parkyns
Mr Timothy Telford
Mrs Annette Melville
until 2025
until 2027
until 2026
Mr Gareth Jones
until 2026
Miss Christine Angell
Mrs Elizabeth Kaye
Non-voting observer5
Mr Timothy Charman
The Standin8 Committee and the Staff team are detailed below,.
Standlng Commlttee:
This Is the only commlttee 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
Finance and Remuneration Committee IFRC) oversees the general financial dimension of the work of TRINITY by
monitoring income and expenditure, budgeting, and establishing and reviewing appropriate financial controls. The
FRC is accountable to the PCC, and it works closely with the Rector. The Treasurer deals with the operational
aspect5 of all income and expenditure and co-ordinates the Stewardship of money through planned givin8.
For 2024 the Standing Committee comprised:
Revd Anita Colpus
Mr John Jardlne
from 5 May 2024, until 2027
from 5 May 2024, until 2027
PCC Secretary
Chair
Warden
Mrs Sandra Denton
Warden
Mrs Helen Parkyns
Mr William Telford
Treasurer
Mrs Janette Watkins
Staff team:
The Staff team comprlses the leaders of key ministry areas of the church who work under the Rector's delegated
responsibility. The close working of ordalned staff, ministry teams and the PCC Is a key strength of the way TRINITY
work5. It provides important"check5 and balances" on decision making, facilitates Breater comrnunication between
those that determine strategy and policy and those that serve the church in practical ways. It also allows for easier
separation of duties according to gifts.
ResponslbSlltles of the PCC members
Charity law requires the PCC to prepare financial statements for each flnanclal year whlch 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:
select suitable accounting policies and then apply them consistently: and
make judgments and estimates that are reasonable and prudent," and
state whether applicable accountlng standards have been followed, subject to any material departures
disclosed and explained in the financial statements; and
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TRINITY CHURCH LEWES
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
prepare the financial statements on the going concern basis unless it is inappropriate to assume that the
Church will continue on that basis.
The PCC is responsible for maintainlng 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 taklng
reasonable steps for the prevention and detection of fraud and other irregularities.
This Trustee5' Annual Report was approved by the PCC and signed on their behalf by The Revd Anita Colpus, PCC
Chair
Dated.. l May 2025
Page 7

TRINITY CHURCH LEWES
STATEMENT OF FINANCIAL AcfiviTIES
For the Year ended 31st December 2024
Unrestritted
Funds
Restricted Funds
Endowment
Funds
TOTAL
2014
FUNDS
2023
Note
Income from:
Donatlons and legacles
Grants
Charltable activitles
Other tradin8 actlvltles
Investments
Other
739,086
2,790
77,157
35,311
18,493
251,783
12,291
751,377
2,790
95.389
35,311
18.493
251,783
310,987
18,232
77,669
32,461
21,473
324
TOTAL INCOME
1,124,620
30,523
1,155,143
442,914
Expendlture on:
Other tradlng actlvltles
Charltable actlvltles
11,808
513,504
11,808
543,869
10,455
459,364
30,365
TOTAL EXPENDITURE
525,312
30,365
555,677
469,819
NEf INCOME BEFORE REVALUATION
599,308
158
599,466
126,905}
Net 8alns/llossesl on Investments
19
1,317
196
1,513
5,724
NEf INCOMEI{EXPENDITURE)
600,625
158
196
600,979
121,1811
Transfers between funds
NET MOVEMENT IN FUNDS
600,625
158
196
600,979
121,1811
Reconclllatlon of Funds
Fund Balances brought forward
at 1st January 2024
24
1,027,654
35,874
8,571
1,072,099 1,093,280
BALANCES CARRIED FORWARD
AT 315t L)ECEMBER 2024
24
1,628,279
36,032
8,767
1.673.078 1.072,099
Page 8

TRINITY CHURCH LEWES
BALANCE SHEET AS AT 31st DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible
Investments
18
19
494,702
67,615
495.077
66,102
CURRENT ASSETS
Stock5
Debtors
Short term deposits
Cash at bank and in hand
20
21
22
22
1,200
478,573
576,192
74.660
1,130,625
1,200
42,663
429.419
51,886
525,168
UABILITIES . AMOUNTS FALLING
DUE WITHIN ONE YEAR
23
19,862
14,248
NEf CURRENT ASSETS/(LIABIUTIES)
1,110,763
510,920
TOTAL ASSETS LESS CURRENT LIABILITIES
1,673,079
1,072,099
TOTAL NET ASSErs
1,673,079
1,072,099
FUNDS
Unrestrlcted
Restricted
Endowment
25
26
27
1,628,279
36,032
8,767
1,027,654
35,874
8,571
24
1.673.078
1,072,099
Approved by the Parochial Church Councll on l May 2025 and sl8ned on its behalf by :.
ITreasuier}
(Chalr)
The notes on pages 11 to 20 form part of these accounts.
Page 9

TRINITY CHURCH LEWES
STATEMENT OF CASH FLOWS
For the Year ended 31st December 2024
2024
2023
ash flows from op¢ratln8 actlvlties
Net cash piovided by (used Inj operating octlvltles
151,053
163,8331
Cash flows from Investlnl actlvltles
Inte￿$t and rent recelved
Proceeds from the sale of fixed assets
Purchase of property and equlpment
Net cosh provided by (used in ) investlng ortlvltles
18.493
21,473
18.493
21,473
Cash flow$ from Ilnan¢ln8 artl¥ltl
Repayments of borrowing
Net cosh provided by (used in Jfinonang cctivitie5
Chan8e In cash and cash equl¥alents In the year
169,546
142,3601
Cash and cash equivalents at the be8lnnln8 of the year
481.305
523,665
Cash and Cash equlvalents
at the end of the year
(Note 221
650,851
481.305
RECONCILIATION OF NET INCOME/{EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
Net In¢omel(expendltuie) lor the year
las perthe Statement of Flnanclal Artlvltles)
600.979
121,1811
Adjustments for:
IGain5111055es on Investments
Interest and rent recelved
Oepreciatlon char8e5
Ilncreaselldecrease in stocks
Ilncreaselldecrease in debtors
Increaselldecrea5el in credltors
11,5131
118,4931
375
15,724)
121,473)
506
248
17,482)
8,727)
1435,9091
5.614
1449.9261
142.6521
Net cash provlded by Iu5ed In) operatln8 actlvltles
15 1,053
163,8331
The notes on pages 11 to 20 form part of these accounts.
Page 10

TRINITY CHURCH LEWES
NOTES TOTHE FINANCIALSTATEMENTS
for the year ended 31 December 2024
ACCOUNTING POLICIES
Ila) 8asls of Preparatlon
The PCC Is a publlc benefit entity within the meaning of FRS102. The financial statements have been prepared under
the Charitles Act 2011 and the Church Accountin8 Regulations 20b6, in accordance with applicable accounting
standards and the current Statement of Recommended Practlce.. Accountln8 and ReportSn8 by Charities,
ISORP IFRS 10211.
The financial statements have been prepared under the historical cost cOnVent￿n as modified by the incluslon of
investments at market value. The flnanclal statements Include all the transactlons, assets and liabllities for which the
PCC Is re5ponslble In law. They do not Include the accounts of church groups that owe thelr affillatlon
to another body, northose which are informal gatherings of thurch members.
l(b) Funds
Funds held by the PCC are:.
Unrestrictedfvnds
8eneral funds that can be used for PCC ordinary Purposes.
ttsignatedfvnds
monles set aslde by the PCC out of unrestrlcted funds for speclflc future purposes or projects.
Restrlctedfunds
lal income Irom trusts or endowments that may be expended only on those restilcted objects
provided in the terms of the trust or bequest, and Ibl donations or 8rants received for a
speclflc object or Invlted by the PCC for a specthc object. The funds may only be expended
on the specific object for whlch they were glven. Any balance remalnlng unspent at the end
of each year must be carried forward as a balance on that fund. The PCC doe5 not usually
Invest separately for each fund,
Endowmentfunds
funds the Capital of which must be maintained,. only income arising from investment of the
endowment may be used elther a5 restricted or unrestrlcted fund5 depending upon the
purpose for which the endowment was establlshed. The PCC may have the power to convert
certain endowment funds into expendable income; such funds are known as expendable
endowments.
Ilcl
Income and Endowments
All income and endowments, accounted for wlthout deduction for any costs of receivability, are recognised when
there Is evldence of entitlement, recelpt Is probable, and the amount can be measured reliably.
Ildl Donatlons and Legacles
Collections are reco8nised when recelved.
Plonned gfving receivoble is recognised when there is evldence of entltlemenL recelpt Is probable, and the amount accords with
the Gift Aid declaration or other record of intentlon to donate.
Giftaid recovered is reco8ntsed when the income to which it is attached Is recognised.
Gronts are reco8nlsed when the formal offer In wrlting of the fundin& Is received by the PCC.
legaeies ore recognlsed when the trustees have been advlsed that there has been a grant of probate, the executors have
establlshed.that there are sufficient assets in the estate to settle the legacy, after settllng all Ilabllitles, and any condltions which
are In the control of the charity have been met.
Ilel Charltable Actlvltles, Tradln8 Actlvltles and all Other Income
Stotutoryfee5 for wedding5 and funeTals are recognlsed when the office occur5.
Rentsfrom property are recognised in accordance with the reffital agreements. when receipt is probable.
Trading activitie5 are where income15 recelvable in return for selllng goods of providing services, including short term rental of
church bullding5. Income from trading 15 recognlsed wen recelvable. Adjustments are made at the year end to defer Income
l{fl
Invertment Income
Dividends are accounted for when due and payable. Interest entltlements are accounted for as they accrue.
1{81 Gains and Losses on Investments
Reallsed gains are recognised when the Investments are sold.
Unrealised gains and losses are accounted for on revaluation at 31st December.
Pagell

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
ACCOUNTING POLICIES Icontlnued)
Ilh) Expendfture
Expenditure Is reco8nlsed when there Is evldence of entitlement. payment Is probable, and the amount Can be
measured reliably.
Ill)
Grants
Grant5 and donation5 are accounted for when paid over, or when awarded where the award creates a bindlng obligation on the
pcc.
iui
Charltable Actlvltles
The diocesan parlsh contrlbution 15 accounted for on an annual basis, reflecting the Jllocatlon set by our Deanery.
Ilk) Flxed Assets
Tanglblefixed assets.
Consecrated and beneficed property of any kind is excluded from the accounts by s.1012) of the Charltles
Act 2011. Movable church furnlshin8s held by the Vicar and Churchwardens on special trust for the PCC,
and whlch requlre a faculty for dlsposal, are accounted lor as Inallenable property unless consecrated. They are
Ilsted 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 flnanclal statements. Indlvidual Items acqulred slnce 1st January 2000 have been
caplta115ed in the financial 5tatement5 and depreclated over thelr useful economic life.
All expenditure incurred in the year on conse¢rated or beneficed buildin85, individual items Costing under £10,000 or
on the repalr of movable church furnlshlngs acqulred before 1st January 2000 is wrltten off.
Freehold land and buildings are valued at orl8lnal cosl if known, or at valuation made Jfter 2015,
Depreclatlon Is calculated to wrote down the cost of tanglble flxed assets, excludlng freehold properties, over their
expected useful lives. The rate generally appllcable IS 25% on the reduclng balance basls.
No depreclatlon is provlded on freehold bulldin8s as the useful economlc Ilfe of these assets exceeds 50 years
and resldual values are so hlgh that potentlal depreclatlon would be Immaterlal. It Is the PCC'S pollcy to maintain
these assets in a continual state of sound repair. Resulting from regular impairment reviews, provislon wlll be made
If there has been any permanent diminution in value.
Investments .'
Investments are valued at market value at 31st December.
111) Stock5
St¢xks are included at the lower of cost and net realisable value.
Ilml Funds recelved as a8ent
Where gifts are recelved from individuals for passing to Mission Partners and other Christian or8anisations or Indlviduals,
includln8 Harvest and Chrlstmas offerln8S. these amounts are recorded wlthin the TRINITY accounting records but are not
Included within these financial statements as they are not under our control. In previous years these were Included wlthln
restricted funds, There is no impact on the net income or net assets as a results of this change. Details of these receipts and
payments are Shown In note 28.
Page 12

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
INCOME FROM DONATIONS AND LEGACIES
Unrestrlcted Restrlrted Endowment
Funds
Funds
Funds
TOTAL 2024 TOTAL 2023
Donations and le8acies
Planned 8lvln8
Collections (open platel
Special collections
Donatlons
Gift aid tsx claimed
Legacies
Total
221,508
5,744
4,660
300
226,168
6,044
222,275
7,727
26,337
53,112
432,385
739.086
6,193
1,138
32,530
54.250
432.385
751,377
32,A60
47,525
1.000
310,987
12.291
GRANTS RECEIVED
Listed Places of Worship Scheme
2,790
2,790
2,790
2,790
INCOME FROM CHARITABLE AcfiviTIES
4{a) Parlsh servlces
Parochial Fees income retained
2,168
2,168
3,428
4{b) Mlsslonal actlvltles
Café 12131
Southover Counsellln8
Lewes Sin8s Gospel
Monday Club
Children's actlvltles
Youth actlvltles
Adult activities
52,398
52,398
4,073
15,934
3,241
3,148
548
13,779
93,121
28.648
13,270
15.698
3,070
3,729
4,073
15,934
3,241
3,148
548
2,861
74,889
10,918
18,232
9,822
74,241
TOTAL
77,157
18,232
95.389
77,669
INCOME FROM OTHER TRADING AcfiviTIES
Lettlng of premlses
35,311
35,311
32,461
INCOME FROM INVESTMENTS
Income from investment property
Dividends and interest received
4,500
16,973
21,473
18,493
18.493
18.493
18,493
OTHER INCOME
Miscellaneous Income
251,783
251,783
324
EXPENDITURE ON OTHER TRADING AcfiviTIES
Letting of premlses
11,808
11,808
10,455
Page 13

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
Unrestricted Restricted Endowment
Funds
Fund5
Fund5
TOTAL 2024 TOTAL 2023
EXPENDITURE ON CHARITA8LE ACTIVITIES
Ministry costs
Missionary and charitable 8lvin8
Costs of mlsslon31 activltles
Fabric costs
Support costs
Governance costs
io
li
12
13
14
Is
225,070
31,085
99.941
123,812
32.640
956
513.504
225,070
34,622
126,754
123,812
32.655
956
543,869
208,672
33,990
92,657
87,244
35,987
814
459,364
3,537
26,813
15
30,365
10 MINISTRY COSTS
Oloce5an Parish Contribution
Ministerial staff costs
Mlnlsterlal staff expenses
Accommodation cost5
Gifts and honoraria
Cost of services
Iso,000
54,722
3.362
11,188
65
5.733
225,070
150.000
54,722
3,362
11,188
65
141.148
46,158
2,750
11,014
946
6,656
208,672
225,070
11 MISSIONARY AND CHARITA8LE GIVING
Pearls of Grace
Open Hand5
SIM UK
Llfe In Abundance UK
Blble Society
Nehemiah Constructlon (Harvest)
Crawley Pr150n Fellowship
Trust Fund Pastoral
Beachy Head Chaplalncy
Wycllffe
Leprosy Mlsslon
Family Support Work
Amos Trust
A Rocha
Hornelink
Children's Soclety Ichrlstmas)
Church members
Others under £1,000
7,500
7,500
7,500
4,115
1,500
1,500
1,500
2,500
1,790
2,500
1,790
I,o(h)
3,51XI
2,537
2,0(M)
1,000
3,500
1,500
2,260
3,500
3,500
2,537
2,000
3,000
4,595
3,000
4,595
3,500
2,115
1,500
5,200
5,200
1,000
I,￿0
31,085
3,537
34,622
33,990
12 COSTS OF MISSIONAL ACTIVITIES
Café 12131- Staff costs
Café 12131- Other costs
Southover Counsellln8
Lewes Slngs Gospel
Monday Club
Children's mlnistries
Creation Care
Youth ministr les
Adult mlnistries
51.445
26,819
51,44S
26,819
11,052
13,774
4.156
2,520
128
24,514
14,999
20,667
13,178
3,317
3,122
11.052
13,774
4.156
2,520
128
284
5,099
99,941
176
12.684
92.657
11,477
26,813
16,576
126,754
Page 14

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
13 FABRIC COSTS
Unrestricted Restricted Endowment
Funds
Funds
Funds
TOTAL 2024 TOTAL 2023
Repalrs and maintenance
Utllltles
Cleanin8 and housekeepln8
Caretakin8
other property expenses
Insurance
Depreciation
59,899
34,905
17,307
59,899
34,905
17,307
37,236
24.179
9,425
900
3,869
11,128
507
87.244
11,326
375
123,812
11,326
375
123,812
14 SUPPORT COSTS
Staff costs
Office tosts
Equipment purchases
Tralnlng
Bank charges
Payroll servlces
other expense5
12,235
9,283
7,861
1,721
1,274
220
46
32,640
12,235
9,283
7,861
1,721
1,289
220
46
32,655
11,394
9,564
10,422
1,443
1,394
1.400
370
35,987
15
15
15 GOVERNANCE COSTS
Independent examiner
PCC costs
800
156
956
580
234
814
156
956
TOTAL 2024 TOTAL 2023
16 STAFF COSTS
Wa8es and salarles
Soclal securlty costs
Employer's contributlon to defined contrlbutlon penslon schemes
Other forms of employee benefit
128,554
91,299
(2,6781
765
8,091
97,477
1,656
6,909
137,119
Average number of staff employed
Number of employee5 who recelved emolument5 in exre55 of £60,OCM)
The Rector and the A550ciate Vicar are employed by the Diocese and not Included here.
12.8
No remuneratlon wa5 pald to any member of the PCC for their duties a5 PCC members. All remuneration derive5 from their
employment within TRINITY.
Remuneration was paid to the following PCC members and close family members during the year.
J Watkins (Pastoral Minister) - £13,47312023 -£12,774)
W Telford ITreasurer) - £11,23512023 -£11.558).
R Colpus (Premises Manager) husband ofthe Rector 411,808 {2023- £10,398).
TTelford IYoLrth Minlsterl- £29,909 (2023 - £23,774 from l May 20231. This Includes provision of accommodatlon as a
necessary part of his role.
R Colpus { Part-time baristal daughter of the Rector- £6,356 {2023- £270 from I September 20231.
Page 15

TRINITY CHURCH LEWES
NOTES TO THE FINANCIALSTATEMENTS
for the year ended 31 December 2024
17 RELATED PARTY TRANSAcfioNS
No member of PCC Incurred expenses In relatlon to their role as trustees.
The followln8 PCC members had links with TRINITr Mission Partners that recelved grants dvring the year',-
J Lamb is a trustee of Life in Abundance {UKI and an employee of Beachy Head Chaplalncy Team.
S Phllllps Is a trustee of Family Support Work.
Detalls of the gifts made during the year are included in note 11. In accordance wlth best practice none of the trustees were
directly involved In making the fundlng decisions rÈlevant to their tharities.
A total of E91012023- E9491 was pald to the company Tech Medlc Ltd for IT support during the year. That company Is run by S
8amber, the son of Revd. J Bamber {PCC member). A further £420 was pald to Mr Bamber for audlo services in connection with
Lewes Slngs Gospel.
18 TANGI8LE FIXED ASSETS
Leasehold
Freehold land land and
and bulldli185
bulldln8S
Audio v15ual
equlpment
TOTAL
Cost or valuation,.
At 1st January 2024
Additlons
See11111 below
Disposals
- See livl below
At 31st December 2024
425,851
67,726
31,686
525,263
425,851
67,726
31,686
525,263
Depreclatlon
At 1st January 2024
Char8e for the year
Dlsposals
At 31st December 2024
30,186
375
30,186
375
30,561
30,561
Net book amounts
At 31st December 2024
425,851
67,726
1.125
494,702
At 31st December 2023
425,851
67,726
1,500
495,077
The freehold land and bulldings comprise'.-
Church End, I Cockshut Road Ihlstorlcal value)
Trinity Southover Church Hall Ihistorlcal value)
222,500
203,351
425,851
The leasehold land and buildings comprlse:.
43 Wlnterbourne Lodge, Lewes
67,726
151 No recent valuation of Church End, I Cockshut Road has been Carried out.
lill No recent valuation of Trlnlty Southover Church Hall has been carried out.
{1111 Trlnlty purchased a one-third share of the lease of the resldential property 43 Wlnterbourne Lodge in February 2021.
The property was purchased as a retirement home for the missionary Miss Christlne Angell. The lease is shared wlth
The Whltefleld Christian Trust and Miss Angell,
Page 16

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
19 INVESTMENT ASSETS
Unrestricted Endowment
Funds
Funds
TOTAL 2024 TOTAL 2023
uoted Investments
Market value at 1st January 2024
Additionslldisposalsl
Loss on dlsposal
Revaluation gains/llossesl
57,531
8,571
66,102
60,378
1,317
196
1,513
5,724
Market value at 31st December 2024
58,848
8,767
67,615
66,102
At 31st December 2024, the market values of Indlvidual holdlngs were as follows .
2024
2023
C8F Investment Fund
2924.17 unlts
67,615
66.102
67,615
66,102
20 STOCK
Comprises food stock held at Café 12131,
21 DEBTORS
2024
2023
Recoverable Gift Ald
Debtors
Prepayments and accrued Income
36,372
497
441,7tyI
478 573
30,325
5,083
7,255
22 CASH AND CASH EQUIVALENTS
2024
2023
Short term deposits- no notice required
Bank current accounts
Cash In hand
576,192
73,823
837
429,419
49,165
2,721
650,852
23 UA8ILITIES: AMOUNTS FALLING DiIE WITHIN ONE YEAR
2024
2023
Creditors for 8oods and services
Accruals of utility and other costs
2,699
17,164
19.863
5,281
14.248
24 ANALY51S OF NET ASSET5 BY FUND
Unrestricted Restricted Endowment
Funds
Funds
Fund5
TAL
Tangible fixed assets
Investment assets
Current assets
Cuf￿nt liabilities
494,702
58,848
1.094,517
{19,7871
494,702
67,615
1,130,624
119,862)
8,767
36,107
1751
Fund Balances
1,628,280
36,032
8,767
1,673,079
Page 17

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
25 UNRESTRICTED FUNDS
Balance at
1st.
January
2024
Balance at
31st
December
2024
Movements in
Resources
Out8oln8
Transfers
Gains/
(Losses)
Incomin8
General Fund
Designated Funds:.
Capital Reserve
980,042 1,124,620
525,312
120,0001
1,317 1.560,667
47,612
1,027,654 1,124,620
20,000
67,612
1,317 1,628,279
525,312
26 RESTRICTED FUNDS
8alance at
1st.
January
2024
Balance at
31st
December
2024
Movements in
Resources
Incomin8
Out8oln8
Transfers
Galns
Creatlon Care
Downlands Fund
Landport Prolect
Monday Club
New Wlne Fund
Or8an Restoratlon
Ormerod Fund
Rose Memorlal Fund
Southover Communlty Care
Southover Counselllng
Tower Repalr Fund
Trlnlty for Men
Trinlty Women
Trust Fund Pastoral
2,729
666
1.017
6,276
1261
128
2,574
666
1,017
4,725
5.675
581
1,661
140
1,460
7,471
250
2,185
1,295
6,331
36.032
3,605
5,675
5,156
581
1,661
140
1.460
8,620
9,903
250
4.520
3,664
150
27,741
11,052
2,322
1,684
8,718
35,874
4,656
4,053
2,537
27,583
The restrlcted funds generally comprlse donatlons and grants received for a speciflc object or invited by the PCC for speclfic
objert. Restricted funds are not Invested separately or permanently but are to be spent wlthin a reasonable tlme.
The funds for Creatlon Care, Monday Club, Southover Counsellln8. Trlnlty for Men and Trinlty Women represent net income of
mlsslonal activities of groups which have been given specifically for such purposes or where the PCC has determined that the
surplus should be applied only for such actlvities.
The Mission and A8ency Funds are used to collect gifts made by church members for forwarding to Mlssion prayer partners and
other third partles respectIVe￿.
The Trust Fund Pastoral and The Downlands Fund have been established to provide help for the poor and the needy ofthe Parish.
The Trust fund can be applied throu8hout the parish but the Downlands Fund can only be used within St John sub Castro.
Page 18

TRINITY CHURCH LEWES
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
The Landport Fund was establlshed to 5UPPOrt TRINITY mission within Landport,
The Organ Restoration Fund, the Ormerod Fund and the ROSÈ Memorlal Garden fund were establlshed to maintain specific
facilities wlthin the church and grounds of St John sub Castro.
The Tower Restoratlon Fund was established in 2024 to record 8lfts made speclfically for the restoration of the Tower and Clock at
Southover Church.
Durlng 2024 a donor kindly made donatlon5 to a5515t in costs associated with TRINITY members attending the New Wine
Conference, including subsldising tickets for those who are unable to afford them, The New Wine Fund has been established to
record these 81ft5 and other5 which may arlse from tlme to time.
27 ENDOWMENT FUNDS
Balance at
1st.
January
2024
Balance at
31st
December
2024
Movements In
Resources
Galns/
(Losses)
Incomln8 Out8oln8
Transfers
Currey/Rlckman/Breffltt
8,571
8,571
196
196
8,767
8.767
The endowment funds represent the remaining assets given by the Currey• Rickman and Breffitt families.
28 FUNDS RECEIVED AS AGENT
Ourlng the year £17,962 was recelved on behalf of other organisations. This included harvest 8lvln8 of £12.733 for the water
project involving TRINITY members and Nehemiah Constructlon and Chrlstmas glvlng of £228 for the Childrens Society and
£1,618 for Homelink. At 31 Detember £8,657 had not been pald over.
Page 19

28 PRIOR YEAR STATEMENT QF FINANCIAL AcfiviTIES
STATEMENT OF FINANCIAL AcfiviTIES
For the Year ended 3tst December 2023
Unrestricted
Funds
Endowment
Funds
TOTAL
2023
Restrlcted Funds
FUNDS
2022
Note
Income and endowments trom.
Donations and legades
Charitable activities
Other tradin8 activities
Investments
Other
303,546
55,409
32,461
21,473
324
7.441
22,260
310.987
77.669
32,461
21.473
324
439.799
93,872
25,566
10,307
483
TOTAL INCOME
413,213
29,701
442,914
570,027
Expendltui• on:
Other tradSn8 aCtr¥itit5
Charitable activit*s
10,455
427,160
10,455
459.364
6,281
441.367
32.204
TOTAL ExpeNDITURE
437,615
32.204
469.819
447.648
Net g•lnslllossesl on Investments
19
4,987
737
5,724
{8,1001
NET INCOMVIEXPENDITURE)
119,4151
12,5031
737
121,1811
114,279
Transfers between funds
NET MOVEMENT IN FUNDS
119,4151
12.5031
737
121.1811
114.279
Rt¢on¢lllatlon ol Funds
Fund Balance5 brought forward
at 1st January 2024
1,047,069
38,377
7.834
1,093.280
979.001
BALANCES CARRIED FORWARD
AT 31st DECEMBER 1024
1.027.654
35,874
8.571
1,072,099 1,093,280
Page 20

INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINITY CHURCH LEWES
(Registered Charity Number 1131526)
I report to the charity trustees on my examination of the accounts of the charity for the year ended
31 December 2024 which are set OLrt on pages 8 to 20.
Responsibllltles and basls of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with
the requlrements of the Charities Act 20111"the 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 Directlons given by
the Charity Commlssion under section 145{5llb} of the Act,
An Independent Examination has been carried rather than an audit under Regulatlon 31lfl. The
th
Charity has been granted an audit dispensation by the Charities Commission, dated 29 Januarv
2025. under Regulation 3413)(b) of the Charities (Accounts and Report5) Regulations 2008. This
dlspensation is based on information provided by the Trustee that;
the exceptional circumstances outlined mean that an audit would be disproportionate;
there are no constitutional or other requirements on the charity which require an audit: and
the charity Is not Incorporated under company law.
Exceptlonal clrcumstances
The high level of income during the year was entirely due to two transactlons; in December 2024
the receipt of £251,415 from the sale of Pells School in 2017 and a legacy payment of more than
£430,000.
Independent examiner's statement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the Act. I confirm that l am qualified to undertake the examination because I
am a member of the Institute of Chartered Accountants In England and Wales, which is one of the
listed bodies.
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 materlal respect..
the accountlng records were not kept in respect of the charlty as requlred by section 130 of the
Charities Act; or
the accounts did not accord with those records; or
the accounts did not comply with the applicable requirements concerning the form and content
of accourits set out in the Charities {Accounts and Reports) Regulations 2008 other than any
requirement that the accounts give a 'true and fair viev/ which is not a matter considered as part
of an independent examination.
Page 21

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TrINITY CHURCH LEWES
(Reglstered Charlty Number 11315261
I have no concerns and have come across no other matters in connection wlth the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Caroline Clarke ACA
66 High Street
Lewes
BN7 IXG
Dote.. l Moy 2025
Page 22