## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
The Trustees present their report and accounts for the year ended 31 December 2021
The Trustees of Trinity Church during the period 1 January to 31 December 2021 were as follows
Chair: The Revd David Varcoe
Mike Bishop Marion Boyd
Brian Curry (Treasurer) Pauline Curry Odessa Hamilton
James Jordan
Dannette Smith (Secretary) Margaret Spafford (until December 2021)
Ineke Varcoe
**Charity Address:** Trinity Church Harrow, Hindes Road, Harrow, HA1 1RX **Bankers:** Barclays Bank UK PLC, Harrow, Station Road Branch 335 Station Road, Harrow, HA1 2AN
CAF Bank Ltd, 25 Kings Hill Avenue, Kings Hill, West Malling, ME19 4JQ
**Independent Examiners:** Summers Morgan, Sheraton House, Lower Road, Chorleywood, WD3 5LH
1
## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
## **Structure Governance and Management**
The Church is a registered charity, no. 1139238, with governing documents in accordance with Charity Commission scheme, and is administered and managed by a body of trustees consisting of:
- a) Ex officio Trustees, being the ministers of the LEP for the time being;
- b) Not less than 6 nor more than 12 Elected Trustees elected at the Annual Congregational Meeting; and
- c) Not more than 5 Co-opted Trustees appointed by the Trustees.
Trustees are recruited from the Church membership. Nominations are sought and elections held where necessary prior to appointment at the AGM of Church Members. Trustees are appointed for a period of three years in accordance with the Constitution, following which they may present themselves for re election.
Trustees meet regularly and minutes are kept of all meetings.
Trustees have continued to meet monthly by Zoom to ensure that the situation is carefully monitored and statutory obligations are met. The Finance Committee continues to regularly monitor the Budget in detail and identifies any significant issues, ensuring that Trustees are aware of these.
During the period of the Minister’s Sabbatical from 1 April – 31 July, in addition to the regular Board meetings, a group of 4 Trustees met to ensure that all essential areas of activity were adequately covered.
In September It was agreed to formalise this arrangement and set up an Executive Group, consisting of the Minister, the Treasurer and Church Secretary and two other Trustees, membership of the latter to be reviewed annually if required. It will meet monthly and the Board, every two months with the Minutes of the Executive Group circulated to all Trustees.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
The Group will deal with administrative matters, avoid duplication of discussion and enable the Board to focus on strategic and policy issues. Decisions on matters relating to finance, employment and policy remain with the Board although the Group will be able to discuss and make recommendations on these. There already exists a procedure for Trustees to make urgent decisions between Board meetings by email.
Meetings of the Church Membership are normally held during the year to consider matters referred by Trustees and offer advice and guidance to the Board, but because of the Pandemic these have also been held by Zoom whenever possible.
No payments are made to Trustees or members of their immediate family or businesses connected to them for providing services to the Charity.
Trustees are aware of the Charity Commission’s Guidance on Public Benefit. The Church provides facilities for public worship for its members and anyone who wishes to share these with us. It also provides Christian values and service by its members for the benefit of individuals through outreach in the local community.
Trustees regularly review all financial and other risks associated with the operation of the Church, satisfy themselves that procedures are in place to manage these and also, that appropriate policies and procedures are in place and updated as necessary.
Trustees are issued with a copy of Trinity Church’s Governing Documents and can access the latest Annual Report and Accounts on the Charity Commission website. As well as the guidance for Trustees on the Charity Commission website, the Trustees are made aware of updates from the Charity Commission. Prior to becoming a Trustee, the Minister explains the responsibilities of the role of being a Trustee. Trustees can raise any issues regarding the role at the regular Church Board meetings.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
The Trustees agree the aims and objectives of the Charity and the staff make the day to day decisions in running the Charity in accordance with these.
Trinity Church is a part of both the United Reformed and Methodist Churches. The Church works within the confines of both of these wherever possible. Where this is not possible, Trinity will either chose one (via Trustee decision), or decide its own way forwards in keeping with Charity Commission guidelines. In regards to property, Trinity follows the requirements of the denomination who owns the property.
Church policies are reviewed annually.
Trinity Church seeks to partner with any like-minded charities in pursuance of its objectives. Any relationship will not formally impact the autonomy of Trinity Church.
## **Staffing**
No additional staff have been appointed. Job descriptions for both Church employees were reviewed during the year, firstly for the Office post. It was agreed that the job title be changed to PA to the Minister to provide much needed admin support to him, having regard to the increasing amount of paperwork which all Churches are now having to deal with.
Trustees are very grateful for the work undertaken by Elaine Hamilton and Caretaker Alex Joseph during the year.
## **Objectives**
The Constitution states that the Purpose of the Charity (Church) is to advance the Christian faith in the Area of Benefit in accordance with the principles and practices of the participating churches.
The mission of Trinity Church is:
- to worship God;
- to support one another with prayer and pastoral care;
- to bring others to Christ by sharing our faith; and
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
- to serve God in the world.
## **Activities**
This past year has continued to be a challenging time for the Church with the need to function within the ever changing Covid 19 Regulations.
The Pandemic provided an opportunity for the Church to review its mission and reconsider whether its previous activities remain relevant to to the proposed way forward.
## **Achievements and Performance**
## **In the area of Worship**
On the ministry side, several home groups continued to meet help our spiritual reflection and growth and continued to do so by Zoom during the year. The daily and weekly prayer ministries continued remotely with the establishment of a member secure page on the website for pastoral news, providing the foundation of prayer both for the world and the Church.
Weekly Services continued during the Minister’s Sabbatical and grateful thanks are due to Pauline Curry, Anne Byfield and Valerie Williams who led services during this period
A united service with Union Church Totteridge took place at Easter by Zoom. At Christmas, a Christingle Service was held together with a Nativity play. The Service of Lessons and carols took place as part of the Midnight Communion service on 24 December.
Worship in the Sanctuary was able to resume in Worship at the beginning of September but will continue to be live streamed for those unable to attend for health or other reasons. The URC had advised that Churches should reopen no earlier than Pentecost with the
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
Government’s plan for easing Lockdown stated the intention to allow socialising without limits from 21 June. Trustees were however mindful of their responsibility for everyone’s safety and reopening was delayed until the electrical work in the Sanctuary was completed. It was also decided to continuing holding one service on Sunday at 10.30 so all could worship together. The service would be followed from 12 – 1pm by a Discipleship Group open to anyone who is really committed to be a Disciple and this Group will provide mutual encouragement and support.
We thank all the many people in the life of Trinity for their input throughout a very difficult year, for without them, the richness and spiritual growth that we enjoy would not be possible. We are blessed with an amazing array of musicians, singers, preachers, worship leaders, and others who serve in so many different ways which helps to make Trinity the special place that it is.
## **In the area of Children and Young People**
Due to the covid restrictions there was no Sunday or midweek children’s ministry at the church during the year, but All Age services were included throughout the calendar to encourage our young people. Special services were held at Easter, Pentecost and Christmas, and the Regen workers came and led a service as well as a couple of Sunday Stream sessions. It is hoped that Sunday Streams will resume in 2022.
## **In the area of Pastoral Care**
Face to face to face activities were restricted until the restrictions on social gathering were relaxed. Hospital visiting was not allowed for most of the year apart from exceptional circumstances. Opportunities for home communion very limited. A number of the small contact groups set up the previous year remained active and cards continued to be sent to those who were unwell or had been bereaved and in celebration of birthdays and new births.
Three Trustees were asked to look at how we could strengthen the systems already in place including telephone links, but concern
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
remained that a number of people were not part of this system. They were also asked to look at the way forward for delivering pastoral care.
## **Regarding the Property**
After careful planning major electrical work commenced in the Sanctuary on 5 April and was completed by September. The carpet on the dais was removed in order to put in the trunking for cabling and was subsequently replaced. All the lighting was replaced with more energy efficient LED lights to very good effect visually too, the sound system was upgraded and livestreaming facilities installed. Additional screens were added to make viewing easier for the Congregation. All improvements accord with current standards and Trustees are very grateful for the time and work put into the planning and supervision by the Minister and Church Treasurer.
Further works need to taken forward over the subsequent year including improvements to the heating and cooling systems at Hindes Road, the windows in the Sanctuary, repairs to and possible replacement of the Church Boiler electrical work at the Welldon Centre and replacement of the Boundary Fencing at the Centre.
## Lettings
Trustees agreed that an all day let was needed for the Main Hall to maximise its use, following a reduction in regular income during the Pandemic. The Pre School which had met at Trinity for a number of years, did not wish to extend their hours and the School closed in July. Discussions were commenced with an organisation wishing to use the Hall for an all day facility. The other long term lets, AA, the Welldon Activity Group and Little Learners did re commence but no further bookings were taken given a lack of administrative capacity at the Church, the position would subsequently reviewed but no lets would commence until January 2022.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
## **In the area of Church events and Work with the Local Community**
Again, opportunities to reach out to members of the local community have been severely restricted.
Christmas hampers were distributed again this year we are grateful to the local Tesco, who donated enough items to make up 40 attractive hampers, together with financial support from Waitrose. These were delivered both to Church members and other local residents, suggested by the Congregation.
## **In the area of Outreach**
Together with other churches, we continued to support Harrow Street Pastors, both out on the streets during the time when the country was not in Lockdown and through prayer support. The Church also continued to support Regeneration’s Christian Schools Work which was curtailed over the year. In addition, a number of our members lead in various charities, including those mentioned above, through serving on Trustee Boards and also as School Governors.
Trinity also continues to support and play its part in both the Methodist Circuit and the URC through its Local Area Group and Synod, as well as Churches Together in Central Harrow.
## **Union Church, Totteridge**
The partnership between Trinity and Totteridge entered its third year in January. Worship continued online during the first part of the year with simultaneous Spanish translations for those requiring it. Services recommence on 3 October and monthly Saturday worship nights in September. These would in future alternate with Trinity. Trustees continued to monitor the Church’s budget and policies and a support group provides regular support for the Church’s Mission Enabler Rony Padilla who remains an employee of Trinity. In addition, the Minister meets with him every Monday.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
The current grant from the URC Synod was due to run out at the end of 2021 and an application was made to the URC for funding for a further three years was agreed to cover the period from 1 January 2022 to the end of 2024 with a commitment from Trinity to continue the partnership with Union Church as at present. This was agreed and we are grateful for the financial support provided by the Synod.
Rony and his wife Karen are to be congratulated on the progress made with numbers attending continuing to increase. We thank all involved in supporting the Partnership.
## **In the area of Finances**
There is a budget process that the Trustees approve and monitor throughout the year.
The responsibility for all the ministry areas, including the finances has remained with the Trustees, since the changes implemented during the covid-19 pandemic.
A reserve of £100k is held, which allows for expenditure to continue for several months whilst any alternative budget, and any other measures, are put in place if any of the major income streams was to underperform. In addition to these reserves the Charity had general reserves (unrestricted reserves less the book value of assets) of £207,341 and total free reserves of £307,341 (2020: £290,439).
Expenditure of any of the reserve will either be identified in the following year’s budget, approved by the Trustees prior to the new year, or for some designated funds allocated by the Trustees throughout the year. It is not anticipated that any tangible fixed assets or investments need to be disposed of, for any fund to achieve its objectives.
A Finance Committee is in place to support the Trustees, and give advice as appropriate. The Charity's income increased during the year, up from £206,899 in 2020 to £249,251 in the current year. Expenditure increased during the
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
year, up from £201,868 in 2020 to £220,928 in the current year. At the end of the year, the Charity held funds totalling £416,914 split as £44,774 (Restricted), £61,443 (Designated) and £310,697 (including £100,000 Reserve is Unrestricted - General) (For 2020 the Total is £388,591 and the split, £50,649 (Restricted), £39,042 (Designated) and £298,900 (including £100,000 Reserve is Unrestricted - General)). In 2021 there were transfers within the Unrestricted of £34,500 to Project Vision Fund from the General Fund.
No grants were made to institutions during the year; however, several mainly local charities benefited from donations of no more than £500 per charity.
The Charity's main income continued to come from donations from individuals, hall lets and interest from investments. Although hall lets have recovered to approximately 80% of pre-pandemic levels, donations are still at approximately 50% compared to previous years. Interest from investments continues to hold up at previous amounts.
The Charity, from time to time, holds fundraising events, to raise funds either for specific church projects or to support other charities. However, in 2021 these were minimal as the church continues to review its mission post pandemic.
The Charity has invested funds in the Charity Official Investment Fund operated by CCLA who provide ethical and responsible investments for Charities. These funds are managed by URC North Thames Trust. The value of the funds at the end of 2021 is £3,076,853. The investments are expected to generate interest of at least £76k pa. This was exceeded in 2021 with interest of £80.8k.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
**----------------------------------------------------------------------------------------------------------------**
## **Risk**
The charity does not foresee any high risk scenarios, and therefore there are no plans currently in place. If the risk is to income, the Reserve policy that is in place allows at least 6 months to review the situation and take appropriate actions. Risks associated with the Pandemic such as the impact of reduced income from lettings and financial contributions normally made at Church Services, were regularly reviewed by the Finance Committee and Trustees.
## **Plans for the Future:**
The Trustees meet regularly to review the Charity’s performance and to plan for the future. In November Trustees held an all day meeting to consider how to go forward and decide on the direction in which Trinity needed to go which would provide a structure to guide future decisions. They agreed that the Mission of the Church is to take forward the Word of God to the Community through a ministry which includes street cleaning and individual prayer and to be obedient to the will of God by the building of a balcony in the Sanctuary.
Discussions will continue to take forward Project Vision which is reviewing the needs of and improvements for the Sanctuary and the church buildings in general. This vision continues to be a focus for the Trustees as they look to grow the Charity both for the existing members, and all others within the community who wish to share the Christian Faith.
## **Conclusion**
2021 saw further changes, but through it all we give thanks to God for the continued guidance over the life of His church. We thank all the members of Trinity who made such a contribution to the lives of so many throughout the year as they served our Lord, bringing such blessing and encouragement through challenging times. As always, we look forwards with confidence to the unfolding plans of God for His church.
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## **Trinity Church Harrow (United Reformed and Methodist)**
## **Charity Registration No. 1139238**
## **Trustees Annual Report Year Ended 31 December 2021**
- **----------------------------------------------------------------------------------------------------------------**
Approved by the Trustees on and by the Church at the AGM on 2[nd] December 2022 on 8[th] January 2023
Revd David Varcoe Brian Curry Chair Treasurer
12
## **TRINITY CHURCH HARROW**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF TRINITY CHURCH HARROW**
I report to the trustees on my examination of the financial statements of Trinity Church Harrow (United Reformed and Methodist) for the year ended 31 December 2021.
Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
We understand that this has been done in order for the accounts to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.
## **Responsibilities and basis of report**
As the trustees of the trust, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
Having satisfied myself that the financial statements of the trust are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the trust’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Chartered institute of Accountants England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the trust as required by section 386 of the 2006 Act; or 2 the financial statements do not accord with those records; or
- 3 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Nicholas Corden, ACA For and on behalf of Summers Morgan Sheraton House Lower Road Chorleywood Hertfordshire WD3 5LH
Dated: 9[th] January 2023
- 13 -
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Statement of Financial Activities for the Year ended 31st December 2021**
|**Total Funds**
**Unrestricted**
**Restricted**
**2020**
**Funds**
**Funds**
**Refer to**
£
£
£
**Note**
**Income and endowments from:**
Donations and legacies
55,231
55,231
Offertory and donations
**A1**
8,150
8,150
Legacies and Grants
**A2, B1**
Office
**A3**
Investments
79,449
79,449
Investment Income
**A4**
48,788
48,788
Hall Lets
**A5**
Charitable activities
371
371
Appeals
**B2**
1,083
730
353
Praise
**A6, B3**
36
36
Pastoral
**A7, B4**
12,865
373
12,492
Outreach
**A8, B5**
602
602
Children, Youth & Family
**A9**
Project Vision
**B6**
324
324
Church Organisations
**B7**
Other Income
Other Income
**AA1**
206,899
193,359
13,540
**Total**
**Expenditure on:**
Raising funds
25
25
Offertory and donations
**A10**
46,474
44,567
1,907
Hall Lets
**A11, B8**
Charitable activities
75,959
75,959
Denominational contributions
**A12**
173
173
Appeals
**B9**
36,094
35,962
132
Praise
**A13, B10**
4,195
4,195
Pastoral
**A15, B11**
18,416
9,836
8,580
Outreach
**A16, B12**
20,174
20,174
Children, Youth & Family
**A17**
Project Vision
**A14, B13**
357
357
Church Organisations
**B14**
Union Church Project
**AA2**
201,868
190,719
11,149
**Total**
5,031
2,640
2,391
**Net income/(expenditure)**
**Other recognised gains/losses:**
Transfers between Funds
**Total**
5,031
2,640
2,391
**Net Movement in Funds**
383,560
335,302
48,258
**Fund balances brought forward at 1st January**
388,591
337,942
50,649
**Fund balances carried forward at 31st December**
**Restated**|**Total Funds**
**Unrestricted**
**Restricted**
**2021**
**Funds**
**Funds**
£
£
£
50,685
50,685
1,800
1,800
10
10
80,866
80,866
86,203
86,203
269
269
610
59
551
24
24
1,270
1,270
27,515
27,515|
|---|---|
||249,251
247,161
2,090|
||51,375
49,828
1,546
56,750
56,750
582
582
41,492
41,066
426
5,738
5,738
9,828
9,828
12,186
12,186
16,946
11,559
5,387
24
24
26,008
26,008|
||220,928
212,963
7,965|
||28,323
34,198
(5,875)|
|||
||28,323
34,198
(5,875)
388,591
337,942
50,649|
||416,914
372,140
44,774|
The notes on pages 12 to 19 form part of these accounts
14
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Balance Sheet at 31st December 2021**
|**Refer to**
**Note**
**Fixed Assets**
Tangible fixed assets
**C1**
_Total fixed assets_
**Current Assets**
Debtors and prepayments
**C2**
Short term deposits
**C3**
Cash at bank and in hand
**C4**
_Total current assets_
**Liabilities**
Creditors current falling due
**C5**
within one year
**Net Current Assets**
**Total Net Assets**
**The Funds of the Charity**
**Unrestricted**
General Fund
Welldon Fund
Legacy Fund
Benevolence Fund
Project Vision Fund
Reserve
Total
**Restricted**
Music Room Fund
Project Vision Fund
Appeals
Overseas Mission Fund
Flower Fund
Christmas Day Lunch Fund
Pastoral Week Fund
Church Organisations
Total
**Total Charity Funds**|**2020**
**2021**
£
£
18,133
91,374
18,133
91,374
34,255
29,312
241,959
241,988
99,465
66,536
375,679
337,836
5,221
12,296
370,458
325,540
388,591
416,914
**At**
**Incoming**
**Resources**
**Transfers**
**At**
**1st January**
**Resources**
**Expended**
**31st December**
**Net current**
**Tangible**
**2021**
**2021**
**assets**
**fixed assets**
£
£
£
£
£
£
£
111,759
194,903
(178,754)
(34,500)
93,407
90,784
2,623
87,141
52,259
(22,110)
117,290
114,811
2,479
30,396
(3,871)
26,525
630
25,895
6,029
6,029
6,029
2,617
(8,228)
34,500
28,889
1,252
27,638
100,000
100,000
100,000
**Consisting of:**|
|---|---|
||337,942
247,161
(212,963)
372,140
313,505
58,635|
||6,686
(1,546)
5,139
0
5,139
32,986
1,270
(5,387)
28,869
1,270
27,599
2,523
269
(582)
2,210
2,210
5,884
5,884
5,884
1,342
1,342
1,342
1,181
551
(426)
1,306
1,306
22
22
22
26
(24)
2
2|
||50,649
2,090
(7,965)
44,774
12,036
32,738|
|||
||388,591
249,251
(220,928)
-
416,914
325,541
91,374|
The notes on pages 12 to 19 form part of these accounts
Approved by the Trustees on 8th January 2023, and signed on their behalf by:
Rev David Varcoe
15
**TRINITY CHURCH HARROW (United Reformed & Methodist)**
## **Notes to the accounts for the year ended 31st December 2021**
## **NOTE 1 - Accounting Policy**
## **Accounting convention**
These accounts have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”), “Accounting and Reporting by Charities” the Statement of Recommended Practice for charities applying FRS 102, the Charities Act 2011 and UK Generally Accepted Accounting Practice as it applies from 1 January 2015. This is a Public Benefit Entity as defined by FRS 102.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The accounts are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The accounts have been prepared on the historical cost convention. The principal accounting policies adopted are set out below.
**Financial assets and liabilities** The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
**Going concern** At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to adopt the going concern basis of accounting in preparing the accounts.
**Cash and cash equivalents** Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
|**Income**|
|---|
|Donations are brought to account when received. Other Income is brought to account in the year for which it is receivable.|
|**Expenditure**|
|Expenditure on goods & services is brought to account in the year in which the goods & services are received even if payment is made later.|
|For consistency with earlier years, insurance premiums are included when paid.|
|Grants authorised by Church meeting to be made out of income of a year are shown as expenditure of that year.|
|They were made to:|
|£500
Commitment for Life (URC)|
|£500
Harrow Street Pastors|
|£500
Harrow Food Bank|
|£500
St Luke’s Hospice|
|**Fixed Assets**|
|Tangible fixed assets are included at cost less depreciation at the following percentages of cost per annum:|
|Assets below £500 are not included: written off in year of purchase.|
|Building refurbishments
10% straight line|
|Furniture & furnishings
20% or 10% straight line|
|Electrical and Electronic
33% or 20% straight line|
|**Investments**|
|URC Thames North Trust holds investments on behalf of Trinity Church, and in accordance with Schedule 2 Control Procedure are reported in the URC Thames North Trust accounts rather that in these accoun|
|Investment income is paid quarterly to the URC Trust and then transferred on to Trinity Church|
|2021
2020
Value of investments (31st Dec)|
|£32,859
£28,948
Manse|
|£3,041,973 £2,679,919
Kirkfield House|
|Totals
£3,076,853 £2,710,887|
**Church organisations** The accounts of church organisations have been consolidated with the Church's accounts. Organisations included are Badminton Club and Jumblies
## **NOTE 2 - Disclosures**
## **Salaries and associated costs**
|Less reimbursments
Contractor
Totals
Furlough – credit
Redundancy pay
Social security costs (employer NIC):
Other employee benefits:
Pension scheme contributions (employer)
Wages and salaries:|2021
2020
£68,432
£74,412
-£34,477
£2,055
£353
£3,184
-£27,515
£2,053
£2,100
£2,634|
|---|---|
||£43,324
£49,908|
The average number of full time equivalent employees was 3.0 (202.0: 3.5) with all employee time involved in providing either support to the governance of the charity or support services to charitable activities.
The Church temporarilty seconds staff to Union Church Totteridge who reimbuse salary costs (as shown above) The Trust considers its key management personnel comprise the Trustees and Support Worker - Office. The total employment remuneration including employer pension contributions of the key management personnel were £21,474 (2020: £26,346). No employee remuneration was in excess of £60,000 (2020: none)
## **Retirement benefit Schemes**
The church is an employer participating in a defined contribution pension scheme known as the Flexible Retirement Plan. This scheme is administered by TPT Retirement Solutions
## **Trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. No trustee expenses have been reimbursed
## **Transactions with related parties that do not require disclosure**
Donations received from Trustees and related parties, without conditions, have a total aggregated amount of £6,734 (2020: £9,451)
16
**TRINITY CHURCH HARROW (United Reformed & Methodist)**
## **Notes to the accounts continued for the year ended 31st December 2021**
## **NOTE 3 - Note on the Funds**
## **a) Unrestricted funds**
The General Fund, Welldon Fund, Legacy Fund, Benevolence Fund and Project Vision Fund are all unrestricted funds, i.e. are available for the Church's general purposes.
The Welldon Fund contains money received from the letting of the Welldon Centre premises. After heating and lighting and other expenses relating to the premises, it is to be used to meet the cost of repairs and maintenance of the buildings. Any surplus can be assigned to repairs and maintenance of Hindes Road buildings.
## **Designated funds:**
The Legacy Fund is accounted for separately because it is intended to use it to provide tangible memorials to the donors.
The Benevolence Fund is to support church members, and those in the local community, in times of hardship
Project Vision Fund: This fund is for the Sanctuary upgrade project, and any associated works in the Halls etc. Prior to the Fund being set up in 2018, there was an initial payment of £1,200 to the architect for preliminary designs
The Reserve is intended to provide a contingency period if income significantly falls. This would include staff salaries and/or redundancy payments
## **b) Restricted Funds**
The charity's restricted funds are those where the donor has imposed restrictions on the use of the funds. These are:
Project Vision Fund: This fund is for the Sanctuary upgrade project, and any associated works in the Halls etc. This fund, as distinct from the Designated fund of same name, is for donations given specifically for this upgrade project
Appeals: This fund is to ensure that all money collected for other charities is identified and sent to the nominated charities. Each appeal is detailed in advance of requesting donations. The money donated is sent, with covering letter, to the relevant charity and, if appropriate, requesting it is for one of their specific appeals.
Overseas Mission Fund: This fund was set up when members of Trinity Church agreed to support activities in Tanzania by making visits to that country. The fund now is to support those who visit overseas countries for mission purposes, and other expenditure linked to those involved.
Flower Fund: This is the money donated for the purpose of providing flowers in the church on many Sundays throughout the year, and at other occasions when appropriate. The fund not only purchases the flowers, but also associated items such as vases to display them in, and wrapping paper to distribute them to church members after the services.
Music Room Fund: This the money from a Legacy and a URC Grant to build a room within the upstairs area of the Halls complex, and fit it out with equipment.
Christmas Day Lunch Fund: This is money received from donors, both Church members and others within the community to enable the Church to provide a Christmas Day Lunch to those who would otherwise be alone.
Pastoral Week Fund: This is money given in memory of a Church member to ensure that the Pastoral Week activities (held in October) continue for the immediate future.
Church Organisations: Over the years there have been several organisations that have 'managed, their own finances; reporting to the church on an annual basis. At the present time, only the Jumblies remain in this category. Jumblies pay fees to Trinity Church; retaining a small float to fund weekly refreshments.
## **Other Property held by Trustees:**
The church buildings in Hindes Road, Harrow and the manse at 55 Warrington Road, Harrow are held by the URC Thames North Trust for the benefit of Trinity Church.
The freehold of Kirkfield House, Station Road Harrow was held by the URC Thames North Trust. The freehold was sold in July 2015 and proceeds put into COIF Investment Fund units (See Unrestricted funds above)
The Welldon Centre buildings are held by the Trustees for Methodist Church Purposes, with the rents from lettings paid into the Welldon Fund (see above).
## **NOTE 4 - Financial Commitments**
At the reporting end date the Charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows;
Within one year £1,776.00 Within two and three years £3,552.00 Total £5,328.00
17
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Notes to the accounts continued for the year ended 31st December 2021**
**----- Start of picture text -----**
2020 A Unrestricted Funds 2021
Total Total General Welldon Legacy Benevolence Project Vision Reserve
Funds Income and endowments from: Funds Fund Fund Fund Fund Fund Fund
£ £ £ £ £ £ £ £
A1 Offertory and donations
3,821 Free-will offering – Envelopes 3,199 3,199
33,936 Free-will offering – Standing Orders 35,045 35,045
3,160 Free-will offering – Loose money 1,624 1,624
9,648 Gift Aid – Free-will Offering 9,181 9,181
3,790 Donations 1,322 1,322
876 Gift Aid – Donations 314 314
55,231 50,685 50,685
A2 Legacies and Grants
5,650 Legacies
Benevolence
2,500 Grants 1,800 1,800
8,150 1,800 1,800
A3 Office
Donations – for use of photocopier 10 10
10 10
A4 Bank Interest & Other Investment Income
634 Interest – Bank accounts 29 29
863 Investment Income (Manse Fund) 885 885
77,952 Investment Income (Station Road) 79,952 79,952
79,449 80,866 80,866
A5 Hall Lets
20,181 Hindes Road 35,534 35,534
28,421 Welldon Centre 50,459 50,459
186 Donations – for use of Halls 210 210
48,788 86,203 35,744 50,459
A6 Praise
56 Hospitality (inc Beverages)
69 Subscription Books 59 59
605 Weddings
730 59 59
A7 Pastoral
20 Gifts
16 Cards
36
A8 Outreach
268 Saturday Coffee Mornings
105 Donations to Wider Work of the Church
Social Events
373
A9 Children, Youth & Family
Sunday Streams
320 Jumblies 24 24
282 Messy Church
Donations – Trips etc.
602 24 24
AA1 Other Income Pastor Salary Reimbursment
27,515
27,515 27,515
193,359 Total 247,161 194,903 52,259
**----- End of picture text -----**
18
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Notes to the accounts continued for the year ended 31st December 2021**
|**2020**
**A**
**Unrestricted Funds Continued**
**Total**
**Funds**
**Expenditure on:**
£
**A10**
**Offertory and donations**
Free-will offering/ Gift Aid Envelopes
25
Presentations
25
**A11**
**Hall Lets**
3,239
Support Worker – Premises (salary: 45%) - see A18 below
4,691
Church Manager (salary: 50%) - see A18 below
PA to Minister (salary: 10%) - see A18 below
1,541
Cleaners (salary: 100%) - see A18 below
2,700
Premises Manager (salary: 50%) - see A18 below
1,317
Contractor (salary: 50%) - see A18 below
29,467
Property – operating & maintenance - see A19 below
1,613
Share of governance cost (50%) - see A20 below
44,567
**A12**
**Denominational contributions**
64,580
United Reformed Church
1,366
United Reformed Church – Allowances & NIC
10,013
Harrow & Hillingdon Methodist Circuit
Churches Together (CTCH)
75,959
**A13**
**Praise**
5,038
Support Worker – Office (salary: 70%) - see A18 below
2,879
Support Worker – Premises (salary: 40%) - see A18 below
8,159
Worship Pastor (100% salary) – see A18 below
2,346
Church Manager (salary: 25%) - see A18 below
PA to Minister (salary: 70%) - see A18 below
1,350
Premises Manager (salary: 25%) - see A18 below
659
Contractor (salary: 25%) - see A18 below
13,137
Property – operating & maintenance - see A19 below
116
Service Items
152
Hospitality & Conferences
5
Ministry Travel & Expenses
59
Subscription Books
Visiting Ministry
65
Organ & Pianos
Weddings
850
Benevolence
342
Equipment
Training
806
Share of governance cost (25%) - see A20 below
35,962
**A14**
**Project Vision**
Expenditure
Depreciation|**2021**|
|---|---|
||**Total**
**General**
**Welldon**
**Legacy**
**Benevolence**
**Project Vision**
**Reserve**
**Funds**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
£
£
£
£
£
£
£|
|||
||10,013
10,013
624
624
37,487
15,377
22,110
1,704
1,704|
||49,828
27,719
22,110|
||45,204
45,204
1,366
1,366
10,180
10,180|
||56,750
56,750|
||11,436
11,436
8,901
8,901
4,369
4,369
13,720
13,180
540
233
233
392
392
122
122
820
820
75
75
852
852|
||40,919
40,379
540|
||2,971
137
2,833
8,588
3,194
5,394|
||11,559
3,331
8,228|
19
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Notes to the accounts continued for the year ended 31st December 2021**
|**2020**
**A**
**Unrestricted Funds Continued**
**Total**
**Funds**
**Expenditure on:**
£
**A15**
**Pastoral**
720
Support Worker – Office (salary: 10%) - see A18 below
360
Support Worker – Premises (salary: 5%) - see A18 below
469
Church Manager (salary: 5%) - see A18 below
PA to Minister (salary: 10%) - see A18 below
270
Premises Manager (salary: 5%) - see A18 below
132
Contractor (salary: 5%) - see A18 below
2,079
Property – operating & maintenance - see A19 below
5
Bereavement Group
Gifts
161
Share of governance cost (5%) - see A20 below
4,195
**A16**
**Outreach**
720
Support Worker – Office (salary: 10%) - see A18 below
360
Support Worker – Premises (salary: 5%) - see A18 below
938
Church Manager (salary: 10%) - see A18 below
PA to Minister (salary: 5%) - see A18 below
540
Premises Manager (salary: 10%) - see A18 below
263
Contractor (salary: 10%) - see A18 below
4,157
Property – operating & maintenance - see A18 below
2,500
Grants for the Wider Work of the Church
35
Subscriptions
Social Events
323
Share of governance cost (10%) - see A20 below
9,836
**A17**
**Children, Youth & Family**
720
Support Worker – Office (salary: 10%) - see A18 below
360
Support Worker – Premises (salary: 5%) - see A18 below
7,479
Children, Youth & Family Co-ordinator (100% salary) – see A18 below
919
Children & Youth Assistant Leaders (salary: 100%) - see A18 below
938
Church Manager (salary: 10%) - see A18 below
PA to Minister (salary: 5%) - see A18 below
540
Premises Manager (salary: 10%) - see A18 below
263
Contractor (salary: 10%) - see A18 below
8,315
Property – operating & maintenance - see A19 below
Youth Trips (inc Soul Survivor)
23
Sunday Streams (inc Quench, Pebbles & Youth Club)
295
Messy Church
Admin
Equipment
Training
323
Share of governance cost (10%) - see A20 below
20,174
**AA2**
**Union Church Project**
Worship Pastor (100% salary) – see A18 below
190,719
**Total**
2,640
**Net income/(expenditure)**
**Transfers**|**2021**|
|---|---|
||**Total**
**General**
**Welldon**
**Legacy**
**Benevolence**
**Project Vision**
**Reserve**
**Funds**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
£
£
£
£
£
£
£
1,634
1,634
1,113
1,113
624
624
2,197
2,197
170
170|
||5,738
5,738|
||1,634
1,634
1,113
1,113
312
312
4,393
4,393
2,000
2,000
35
35
341
341|
||9,828
9,828|
|||
||1,634
1,634
1,113
1,113
312
312
8,787
8,787
341
341|
||12,186
12,186|
||26,008
26,008|
||26,008
26,008|
|||
||212,816
178,607
22,110
3,871
8,228|
||34,345
16,295
30,149
(3,871)
(8,228)|
||(34,500)
34,500|
20
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Notes to the accounts continued for the year ended 31st December 2021**
|**2020**
**A**
**Total**
**Funds**
£
**A18**
7,197
7,197
5,400
9,382
8,159
7,479
919
1,541
2,634
47,274
**A19**
5,511
18,325
996
6,592
1,220
3,083
213
32
5,721
3,405
531
3,766
412
304
1,724
1,902
2,092
1,013
313
57,155
**A20**
1,608
195
1,200
222
3,225|**Unrestricted Funds Continued**
**Expenditure on:**
**Salaries**
Support Worker – Office
Support Worker – Premises
Premises Manager
Church Manager
PA to Minister
Worship Pastor
Children, Youth & Family Co-ordinator
Children & Youth Assistant Leaders
Cleaners
Contractor
**Property and IT & Media**
Property and IT & Media expenditure is allocated as follows:
General Fund:
35%
Hall Lets
30%
Praise
5%
Pastoral
10%
Outreach
20%
Children, Youth & Famil
Welldon Fund
100%
Hall Lets
Legacy Fund
100%
Praise
Project Vision Fund
100%
Project Vision
Church and halls:
Insurance
Utilities
Maintenance Projects
Routine maintenance
Statutory & Contracts
Consumables
Cleaning
Equipment
Garden
Depreciation
Manse:
Council Tax, Water & Telephone
Insurance
Maintenance Projects
Routine maintenance
Statutory
Equipment
Office
Communications (inc Tel & B/band)
Software & Subscriptions/Licences
Equipment
Photocopier
Consumables
**Governance**
Governance expenditure is allocated as follows:
General Fund:
50%
Hall Lets
25%
Praise
5%
Pastoral
10%
Outreach
10%
Children, Youth & Famil
Admin – Salaries
Bank Charges
Independent Examination Fees
Training (Finance, Property & IT&M)|**2021**|
|---|---|---|
|||**Total**
**General**
**Welldon**
**Legacy**
**Benevolence**
**Project Vision**
**Reserve**
**Funds**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
**Fund**
£
£
£
£
£
£
£
16,336
16,336
22,252
22,252
6,242
6,242
26,008
26,008|
|||70,838
70,838|
|||y
5,675
4,483
1,192
25,878
12,727
13,151
3,240
3,240
7,761
7,386
375
6,222
3,714
2,508
1,028
1,028
589
536
53
110
110
4,548
2,418
1,591
540
3,520
3,520
538
538
850
850
1,765
1,765
2,022
2,022
1,802
1,802
786
786
249
249|
|||66,584
43,935
22,110
540|
|||y
1,557
1,557
251
251
1,600
1,600|
|||3,408
3,408|
21
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
**Notes to the accounts continued for the year ended 31st December 2021**
|**B**
**Restricted Funds**
**2020**
**Total**
**Restricted**
**Funds**
£
**B1**
**Legacies & Grants**
Grant (from Synod)
**B2**
**Appeals**
369
Collections for Others
2
Collections for Others – Gift Aid
371
**B3**
**Praise**
Flowers – Donations
Flowers – Gift Aid
353
Christmas Day Lunch
353
**B4**
**Pastoral**
Pastoral Week
**B5**
**Overseas Mission**
12,492
Brazil trip – 2020 (cancelled)
12,492
**B6**
**Project Vision**
Donations
**B7**
**Church Organisations**
Badminton Club
324
Jumblies
324
13,540
**Total**
**Expenditure on:**
**B8**
**Hall Lets**
1,907
Depreciation
1,907
**B9**
**Appeals**
173
Collections for Others
173
**B10**
**Praise**
Flowers – Purchases
132
Christmas Day Lunch
132
**B11**
**Pastoral**
Pastoral Week
**B12**
**Overseas Mission**
8,580
Brazil trip – 2020 (cancelled)
8,580
**B13**
**Project Vision**
Depreciation
**B14**
**Church Organisations**
37
Badminton Club
320
Jumblies
357
11,149
**Total**
2,391
**Net income/(expenditure)**
**Transfers**
**Income and endowments from:**|**2021**|
|---|---|
||**Total**
**Music**
**Project**
**Appeals**
**Overseas**
**Flower**
**Christmas**
**Pastoral**
**Church**
**Restricted**
**Room**
**Vision**
**Mission**
**Fund**
**Day Lunch**
**Week**
**Organisations**
**Funds**
**Fund**
**Fund**
**Fund**
£
£
£
£
£
£
£
£
£|
|||
||269
269|
||269
269|
||551
551|
||551
551|
|||
|||
|||
|||
||1,270
1,270|
||1,270
1,270|
|||
|||
|||
||2,090
1,270
269
551|
||1,546
1,546|
||1,546
1,546|
||582
582|
||582
582|
||426
426|
||426
426|
|||
|||
|||
|||
||5,387
5,387|
||5,387
5,387|
||24
24|
||24
24|
|||
||7,965
1,546
5,387
582
426
24|
||(5,875)
(1,546)
(4,117)
(313)
125
(24)|
|||
22
## **TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)**
## **Notes to the accounts continued for the year ended 31st December 2021**
## **C Notes on the Balance Sheet**
## **C1 Tangible Fixed Assets**
|**Cost**
**At 1st January 2021**
**Additions in the year**
Purchases
Laptop – ASUS Vivobook
Sanctuary Lighting & Electrica
Dais Carpet
Livestreaming system
Total additions
**Less Assets fully depreciated in the year**
**At 31st December 2021**
**Depreciation and Impairment**
**At 1st January 2021**
**Depreciation charged in the year**
**At 31st December 2021**
**Net book value**
**At 31st December 2021**
**At 31st December 2020**
**C2**
**Debtors and prepayments**
Gift Aid recoverable
Investment Income
Other
**C3**
**Short term deposits**
COIF Deposit Account
**C4**
**Cash at bank and in hand**
Santander Current Account
CAF Current Account
Barclays Current Account
Petty Cash
Held by church organisations
**C5**
**Creditors and accruals**
Creditors
Appeals unpaid at end of year
Accruals|**General**
**Fund**
£
19,445
650
l rewire|**Welldon**
**Legacy**
**Project Vision**
**Project Vision**
**Music Room**
**Fund**
**Fund**
**Fund (Res)**
**Fund (Des)**
**Fund**
£
£
£
£
£
14,448
7,298
15,199
32,986
33,032
5,336
21,306|**Total**
£
56,390
650
66,018
5,336
21,306|
|---|---|---|---|
||650
-1,430|26,642
32,986
33,032
-3,866|93,310
-5,296|
||18,664|14,448
33,940
32,986
33,032
11,334|144,404|
||13,623
2,418|10,378
4,311
4,648
1,591
3,734
5,387
5,394
1,546|20,070|
||16,041|11,969
8,045
5,387
5,394
6,195|53,031|
|||||
||2,623|2,479
25,895
27,599
27,638
5,139|91,374|
||4,391|4,070
2,987
6,685|18,133|
|||**2021**
**2020**
£
£
2,550
2,059
20,862
20,566
5,900
11,629
29,312
34,255
241,988
241,959
241,988
241,959
215
215
64,460
98,150
1,861
1,075
1
24
66,536
99,465
10,573
5,221
123
1,600
12,296
5,221||
23