Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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The Trustees present their report and accounts for the year ended 31 December 2022
The Trustees of Trinity Church during the period 1 January to 31 December 2022 were as follows
Chair: The Revd David Varcoe
Mike Bishop Marion Boyd
Brian Curry (Treasurer) Pauline Curry
Odessa Hamilton
James Jordan
Dannette Smith (Church Secretary) 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
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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:
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a) Ex officio Trustees, being the ministers of the LEP for the time being;
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b) Not less than 6 nor more than 12 Elected Trustees elected at the Annual Congregational Meeting; and
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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 meet bi 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.
The Executive Group, consisting of the Minister, the Treasurer and Church Secretary and two other Trustees meets monthly, with the Minutes of the Executive Group circulated to all Trustees.
The Group deal with administrative matters and enables the Board to focus more on strategic and policy issues. Decisions on matters relating to finance, employment and policy remain with the Board but the Group is able to discuss and make recommendations on these. There already exists a procedure for Trustees to make urgent decisions between Board meetings by email. These decisions are recorded in the minutes of the next Board meeting.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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Meetings of the Church Membership are held during the year to consider matters referred by Trustees and offer advice and guidance to the Board.
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 annually review appropriate policies and procedures updating these 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 meeting.
Upon reappointment Trustees are asked to sign a Declaration to confirm that they understand their responsibilities and are not disqualified from acting as a Trustee. They also sign a Code of Conduct for the Trustees of Trinity Church.
A Conflict of Interest Policy is in place. Declarations of Interest are recorded in the Minutes and in the Register of Interests.
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.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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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.
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
Jeff Samuels was appointed to the newly created post of Worship Pastor in October, initially on a part time basis. The Board also agreed to create a full time post of Children & Family Pastor as there was only very limited provision for children and families. It was felt that a part time appointment would only maintain the system rather than grow it. Peter Bloxham was appointed to join Trinity on 1 January 2023, on a part time basis, until he finishes his academic study.
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:
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to worship God;
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to support one another with prayer and pastoral care;
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to bring others to Christ by sharing our faith; and
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to serve God in the world.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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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 the proposed way forward.
Achievements and Performance
In the area of Worship
Live streaming of the weekly 10 30 worship service which had been introduced during the Pandemic has been continued for those unable to attend in person. It was decided from November, to also hold an afternoon service at 2pm, which would be more traditional and consistent in style, with the morning service continuing to be a teaching service followed by a Discipleship course from 12 -1pm which is open to anyone who is really committed to be a Disciple and this Group will provide mutual encouragement and support. Sadly, due to low attendance and the amount of additional work involved it was subsequently decided not to continue to hold this service.
On the ministry side, several home groups continued to meet either in person or by Zoom to help our spiritual reflection. The daily and weekly prayer ministries continued remotely with the member secure page on the website for pastoral news, providing the foundation of prayer both for the world and the Church.
Weekly prayer meetings are held in the Chapel on Tuesday evenings and staff lead daily prayers from 9.30 – 10am in the Chapel where anyone who wants to join is welcome. Online bible studies were regularly attended by a small group of people and the Trustees continued to hold a weekly Bible Study by Zoom.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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A Christmas Concert led by the Worship Pastor was well attended. At Christmas, a Christingle Service was held and the service of Lessons and carols took place as part of the Midnight Communion Service on 24 December.
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
Children’s ministry at the church during the year was restricted, in the absence of a Children and Family Pastor. Monthly all Age services were included throughout the calendar to encourage our young people and material was made available on a weekly basis at the rear of the church for the other weeks. We are grateful to Regeneration who continued to provide occasional support through leading Sunday Streams and an AllAge service.
Progress was made in finding a new Children and Family Pastor in the later part of the year and it was a joy to welcome Pete to an interview and then to an “assessed” Sunday Streams session in November. We were delighted to appoint him as Trinity’s new Children and Family Pastor and look forward to resuming weekly Sunday ministry in 2023.
In the area of Pastoral Care
Restrictions on Hospital visiting were gradually relaxed as were any restrictions on Home visiting and arrangements for Home Communion continue A number of the small contact groups set up the previous year remained active and cards continued to be sent to those who were
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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unwell or had been bereaved and in celebration of birthdays and new births.
A small group of Trustees looked at the way forward for delivering pastoral care. Initial discussions by the Board concluded that Home groups and pastoral care are two different aspects. Groups could either be set up as relational to provide support or with a more structural approach incorporating regular bible study, which can often lead to discussion of other issues. Arrangements need to take account of those who are housebound and/or have no IT access.
Regarding the Property
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.
Major improvements to the Sanctuary were completed in the previous year but further works need to be taken forward 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 which is subject to planning permission. (Planning permission will not be granted, so only 1 metre, rater than 2 metre high fence can be erected.) In considering these developments, Trinity is encouraged to take into account , environmental issues and reducing its carbon footprint as much as possible.
Shrubs and trees were removed from the garden in front of the Church, the area cleared and landscaped with grass, Light bollards were replaced with new lights affixed to the Church Building. This work was done partly for security reasons and also provides a more attractive view of the Church.
Renovation work continues at the Welldon Centre.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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Lettings
Further the Trustees decision that an all day let was needed for the Main Hall to maximise its use and maximise income, agreement was reached with an organisation wishing to use the Hall for a Pre School term time from 7.30am – 4.30pm. This is due to start in January 202 ~~3 f~~ ollowing completion of the necessary procedures and approvals from the relevant statutory agencies.
Other long term lets, including AA, the Welldon Activity Group and Little Learners continued to meet. Thanks are due to Richard and Jenny Fischer for their valuable assistance with the administration of lettings.
Church Membership
A new system for Church membership was agreed. Attendance at worship whether in person or online, was felt to be important if membership is taken seriously, but it was acknowledged that people who are committed to Trinity as far as possible, but unable to attend services in person for valid reasons, can still be members. The new category of ‘ Friends of Trinity’ can receive information about Trinity and their ‘status’ can be reviewed if circumstances change.
Only Church members under the new Scheme will be entitled to vote at the AGM.
In the area of Church events and Work with the Local Community
Opportunities to reach out to members of the local community had severely restricted during the previous two years.
Christmas hampers were distributed again this year we are grateful to the local Tesco, who provided enough items to make up 40 attractive hampers These were delivered both to Church members and other local residents, suggested by the Congregation.
Also in December a small team took part in what will be a monthly Saturday morning session of litter picking in the area around Trinity. The
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
purpose of this is not only to beautify the area, but also provide an opportunity to speak with passers by, a number of whom live nearby.
In the area of Outreach
Together with other churches, we continued to support Harrow Street Pastors, both out on the streets and through prayer support. The Church also continued to support Regeneration’s Christian Schools Work through providing Office space for one of their workers and an annual grant. In addition, a number of our members lead in various charities, including those mentioned above, through serving on Trustee Boards as School Governors and through voluntary activity in Harrow.
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 fourth year in January. The Church holds a weekly Sunday Service Services and monthly Saturday worship nights which it was intended should 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.
The grant from the URC Synod was renewed for a further 3 years from 1 January 2022 with a commitment from Trinity to continue the partnership with Union Church as at present. We are grateful for the financial support provided by the Synod which has enabled this Church to go forward and thrive.
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.
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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 remains with the Trustees.
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 £284,746 and total free reserves of £384,746 (2021: £372,139). 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 £249,251 in 2021 to £255,768 in the current year. Expenditure also increased during the year, up from £220,929 in 2021 to £249,538 in the current year. At the end of the year, the Charity held funds totalling £423,144 split as £38,398(Restricted), £46,349 (Designated) and £338,397 (including £100,000 Reserve is Unrestricted - General) (For 2021 the Total is £416,913 and the split, £44,774 (Restricted), £61,443 (Designated) and £310,696 (including £100,000 Reserve is Unrestricted - General)). In 2022 there were no transfers (In 2021 there was a transfer 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 .
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Trinity Church Harrow (United Reformed and Methodist)
Charity Registration No. 1139238
Trustees Annual Report Year Ended 31 December 2022
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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. During 2022 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 2022 is £2,693,024. The investments were expected to generate interest of £80.5k. This was exceeded in 2022 with interest of £81.4k.
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 impact of reduced income for any reason would be 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 2021 they had 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. In February this Vision was presented to Church Meetings both face to
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Trinity Church Harrow (Untted Rofomiod and M•thodist> Charlty Raglstratlon No. 1139238 Trustees Annual Report Year Ended 31 December 2022 face and by Zoom to enable members of the Congregation to ask questions and give feedback. Discussions will continue to tske forward Project Vision which is reviewing the needs of and further 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 wrthin the community who wish to share the Christian Faith. As Church activities expand, there will be a need for more volunteers from the Congregation to come foNiard to 8UPPOrt them. Conclusion 2022 saw further changes, but the blessing of a return to a more normal level of activrty following the Pandemic, but through it all we give thanks to God for the continued guidance over the lrfe of His church. We thank all the members of Trinity who made such a contribution to the lives of so rnany throughout the year as they served our Lord, bringing such blessing and encouragement through challenging times. As always, we look foDNards with confidence to the unfolding plans of God for His church. Approved by the Trustees on... and by the Church at the AGM on. Revd David Varcoe Chair Brian Curry Treasurer 12
Trinity Church Harrow INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINrrY CHURCH HARROW I report lo the Trus18es on my examinalKm of the finwal statements of Triiyty Creh Harrow (United Reformed and Methodist} for the year eNled 31 December 2022. Your attentn is lo drawn to the fa¢1 thal Ihe charity has prepared the accounts {financial statements) in accordance with the relevant Vsn of tt)e Slalemenl of Recommended PraCe apPIable lo charities preparing IheiT countS In accordance with the Financkgl Rewrting Standard applicable in the UK and Republic of l¥eland IFRS 1021 in preference to the Accounting and Reporting by Charities.. Statement of Recommended PrtICe issued on 1 Apnl 2005 which is referred to in Ihe extanl regulations but has been withdrawn. We Ufmlerstand Ihat this has been done in order for the accounts to prOve a tnje and fair view in a¢¢ordan¢e th UK Generally Accepted Accounting PfaclKe effective for reporting periods beginning on or after 1 January 2019. Re5POn51bllttles and basis of report As the Trustees of the Trust you are responsible for the preparthn of the financial statements in aceordan¢e with the requirements of the CharibesAct 2011 (the 2011 Act). Having satisfied myself that the financial staternenls of the trust are not required to be audited under Part 16 of the 2006 Act and are elKJible ts independent examination. I rewt in respect of my examirsation of the tru51's financial statements Carried out under Secti 145 of the Charities Act 2011 Ilhe 2011 Actl- In carrying out my examination I have followed all the applicab Direction$ given by the Charity Commission under section 14515)Ibl of the 2011 Act. Indèpendent examlnorfs stat•m•nt I have Completed my examinati. I confim) th no maliers have ccffle to my attention in connectiDn wth the examination giving me cause lo beli8ve Ihal in any material respacl. aceountiNJ record5 were rKII kepl in respect of the Trust as required by section 130 of the 2011 Act., lx the financial statements do rb)l accord Vilh those red$.. or the financial ststements do not crPIY wlh the applicable r8quiremenls concemiNJ the fomi and content ol accounts sel out the Charities (A¢unIS aTrJ Reports) Regulations 2008 other than any requirement that the accol15 give a Iwe arKI fair wew which is Ml a matter COnsr8d as part of an ileperdent ex8minalion. I ha¥e no coern$ 8fKI have come across no other matter5 in Conn1 wlh the examination to whKh attentiorb should be drawn in thi5 report in order to enable a proper uThJersLirMlrKJ of Ihe fmancia statements to b8 reached. Nlchola5 Corden ACA, Summws Moryan FiTSt Floor, Sheraton House Lower Road Chorleywood Hertfordshiie WD3 5LH
TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
Statement of Financial Activities for the Year ended 31st December 2022
| Total Funds Unrestricted Restricted 2021 Funds Funds Refer to £ £ £ Note Income and endowments from: Donations and legacies 50,685 50,685 Offertory and donations A1 1,800 1,800 Legacies and Grants A2, B1 10 10 Office A3 Investments 80,866 80,866 Interest A4 86,203 86,203 Hall Lets A5 Charitable activities 269 269 Appeals B2 610 59 551 Praise A6, B3 Pastoral A7, B4 Outreach A8, B5 24 24 Children, Youth & Family A9 1,270 1,270 Project Vision B6 Church Organisations B7 Other Income 27,515 27,515 Other Income AA1 249,251 247,161 2,090 Total Expenditure on: Raising funds Offertory and donations A10 51,375 49,829 1,546 Hall Lets A11, B8 Charitable activities 56,750 56,750 Denominational contributions A12 582 582 Appeals B9 41,492 41,066 426 Praise A13, B10 5,738 5,738 Pastoral A15, B11 9,828 9,828 Outreach A16, B12 12,186 12,186 Children, Youth & Family A17 11,559 5,387 Project Vision A14, B13 24 24 Church Organisations B14 26,008 26,008 Support Union Church Totteridge AA2 220,929 212,964 7,965 Total 28,322 34,197 (5,875) Net income/(expenditure) Other recognised gains/losses: Transfers between Funds Total 28,322 34,197 (5,875) Net Movement in Funds 388,591 337,942 50,649 Fund balances brought forward at 1st January 416,913 372,139 44,774 Fund balances carried forward at 31st December Restated |
Total Funds Unrestricted Restricted 2022 Funds Funds £ £ £ 52,540 52,540 657 657 7 7 84,396 84,396 87,630 87,630 169 169 1,385 1,385 28,984 28,984 255,768 255,599 169 60,631 58,955 1,676 61,558 61,558 42 42 51,504 51,122 382 6,427 6,427 9,933 9,933 13,222 13,222 19,235 14,789 4,446 26,987 26,987 249,538 242,993 6,545 6,230 12,606 (6,376) 6,230 12,606 (6,376) 416,913 372,139 44,774 423,144 384,746 38,398 |
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The notes on pages 15 to 23 form part of these accounts
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TRINITY CHURCH HARROW (United Reformed & Methodist)
Notes to the accounts for the year ended 31st December 2022
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.
| £500 £500 £500 £500 Totals Social security costs (employer NIC): Less reimbursements Pension scheme contributions (employer) Totals The accounts of church organisations have be Organisations included are Badminton Club an NOTE 2 - Disclosures Salaries and associated costs Wages and salaries: URC Thames North Trust holds investments o Value of investments (31st Dec) Manse Kirkfield House Church organisations Furniture & furnishings Electrical and Electronic Investments Fixed Assets Tangible fixed assets are included at cost less Assets below £500 are not included: written off Building refurbishments They were made to: Commitment for Life ( re:generation Harrow Food Bank St Luke’s Hospice Donations are brought to account when receive Expenditure Expenditure on goods & services is brought to For consistency with earlier years, insurance pr Grants authorised by Church meeting to be ma Going concern At the time of approving the accounts, the trust adopt the going concern basis of accounting in Cash and cash equivalents Cash and cash equivalents include cash in han borrowings in current liabilities. Income Financial assets and liabilities The trust only has financial assets and financia settlement value. |
2022 2021 £28,779 £32,859 £2,664,245 £3,041,973 £2,693,024 £3,074,832 2022 2021 £74,368 £68,432 £1,537 £353 -£28,984 -£27,515 £2,231 £2,053 £49,152 £43,324 en consolidated with the Church's accounts. d Jumblies n behalf of Trinity Church, and in accordance with Schedule 2 Control Procedure are reported in the URC Thames North Trust accounts 20% or 10% straight line 33% or 20% straight line depreciation at the following percentages of cost per annum: in year of purchase. 10% straight line URC) d. Other Income is brought to account in the year for which it is receivable. account in the year in which the goods & services are received even if payment is made later. emiums are included when paid. de out of income of a year are shown as expenditure of that year. ees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees' continue to preparing the accounts. d, 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 l liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their |
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The average number of full time equivalent employees was 3.1 (2021: 3.0) with all employee time involved in providing either support to the governance of the charity or support services to charitable activities.
The Trust considers its key management personnel comprise the Trustees, PA to Minister, Support Worker – Premises and Worship Pastor. The total employment benefits including employer pension contributions of the key management personnel were £49,152 (2021: £43,324). No employees had employee benefits in excess of £60,000 (2021: 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 their charity or a related entity. No trustee expenses have been incurred
Transactions with related parties that do not require disclosure
Donations received from Trustees and related parties, without conditions, have a total aggregated amount of £10,271 (2021: £6,734)
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TRINITY CHURCH HARROW (United Reformed & Methodist)
Notes to the accounts continued for the year ended 31st December 2022
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 or Hamper 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 £1,392 Within two and three years £2,784 Total £4,176
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TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
Notes to the accounts continued for the year ended 31st December 2022
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2021 A Unrestricted Funds 2022
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
3,199 Free-will offering – Envelopes 3,194 3,194
35,045 Free-will offering – Standing Orders 34,248 34,248
1,624 Free-will offering – Loose money 3,584 3,584
9,181 Gift Aid – Free-will Offering 9,606 9,606
1,322 Donations 1,585 1,585
314 Gift Aid – Donations 324 324
50,685 52,540 52,540
A2 Legacies and Grants
Legacies
Benevolence 657 657
1,800 Grants
1,800 657 657
A3 Office
10 27,515 Donations – for use of photocopier 7 7
10 7 7
A4 Bank Interest & Other Investment Income
29 Interest – Bank accounts 2,430 2,430
885 Investment Income (Manse Fund) 892 892
79,952 Investment Income (Station Road) 81,074 81,074
80,866 84,396 84,396
A5 Hall Lets
35,534 Hindes Road 35,926 35,926
50,459 Welldon Centre 51,381 51,381
210 Donations – for use of Halls 323 323
86,203 87,630 36,249 51,381
A6 Praise
Hospitality (inc Beverages)
59 Subscription Books 59 59
Baptism Certificates
Weddings 1,326 1,326
59 1,385 1,385
A7 Pastoral
Gifts
Cards
A8 Outreach
Saturday Coffee Mornings
Donations to Wider Work of the Church
Social Events
A9 Children, Youth & Family
Sunday Streams
24 Jumblies
Messy Church
24
AA1 Other Income
27,515 Pastor Salary Reimbursement 28,984 28,984
27,515 28,984 28,984
247,161 Total 255,599 203,561 51,381 657
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17
TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
Notes to the accounts continued for the year ended 31st December 2022
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2021 A Unrestricted Funds Continued 2022
Total Total General Welldon Legacy Benevolence Project Vision Reserve
Funds Expenditure on: Funds Fund Fund Fund Fund Fund Fund
£ £ £ £ £ £ £ £
A10 Offertory and donations
Free-will offering/ Gift Aid Envelopes
Presentations
A11 Hall Lets
10,014 Support Worker – Premises (salary: 45%) - see A18 below 10,495 10,495
624 PA to Minister (salary: 10%) - see A18 below 2,467 2,467
37,487 Property – operating & maintenance - see A19 below 44,677 18,412 26,265
1,704 Share of governance cost (50%) - see A20 below 1,316 1,316
49,829 58,955 32,690 26,265
A12 Denominational contributions
45,204 United Reformed Church 50,004 50,004
1,366 United Reformed Church – Allowances & NIC 1,374 1,374
10,180 Harrow & Hillingdon Methodist Circuit 10,180 10,180
Churches Together (CTCH)
56,750 61,558 61,558
A13 Praise
11,436 Support Worker – Office (salary: 70%) - see A18 below
8,901 Support Worker – Premises (salary: 40%) - see A18 below 9,329 9,329
Worship Pastor (100% salary) – see A18 below 2,889 2,889
4,369 PA to Minister (salary: 70%) - see A18 below 17,269 17,269
13,720 Property – operating & maintenance - see A19 below 16,088 15,782 306
233 Service Items 94 94
392 Hospitality & Conferences 1,346 1,346
Ministry Travel & Expenses
122 Subscription Books 100 100
820 Visiting Ministry 1,140 1,140
75 Organ & Pianos 75 75
Weddings 38 38
Benevolence 657 657
Equipment 375 375
Licences 688 688
Training 375 375
852 Share of governance cost (25%) - see A20 below 658 658
40,919 51,122 50,159 306 657
A14 Project Vision
2,971 Expenditure 1,465 1,465
8,588 Depreciation 13,324 8,872 4,452
11,559 14,789 8,872 5,917
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18
TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
Notes to the accounts continued for the year ended 31st December 2022
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2021 A Unrestricted Funds Continued 2022
Total Total General Welldon Legacy Benevolence Project Vision Reserve
Funds Expenditure on: Funds Fund Fund Fund Fund Fund Fund
£ £ £ £ £ £ £ £
A15 Pastoral
1,634 Support Worker – Office (salary: 10%) - see A18 below
1,113 Support Worker – Premises (salary: 5%) - see A18 below 1,166 1,166
624 PA to Minister (salary: 10%) - see A18 below 2,467 2,467
2,197 Property – operating & maintenance - see A19 below 2,630 2,630
Bereavement Group
Equipment 32 32
170 Share of governance cost (5%) - see A20 below 132 132
5,738 6,426.98 6,427
A16 Outreach
1,634 Support Worker – Office (salary: 10%) - see A18 below
1,113 Support Worker – Premises (salary: 5%) - see A18 below 1,166 1,166
312 PA to Minister (salary: 5%) - see A18 below 1,234 1,234
4,393 Property – operating & maintenance - see A18 below 5,261 5,261
2,000 Grants for the Wider Work of the Church 2,000 2,000
35 Subscriptions 10 10
Social Events
341 Share of governance cost (10%) - see A20 below 263 263
9,828 9,933.37 9,933
A17 Children, Youth & Family
1,634 Support Worker – Office (salary: 10%) - see A18 below
1,113 Support Worker – Premises (salary: 5%) - see A18 below 1,166 1,166
Children, Youth & Family Pastor (100% salary) – see A18 below
312 PA to Minister (salary: 5%) - see A18 below 1,234 1,234
8,787 Property – operating & maintenance - see A19 below 10,521 10,521
Sunday Streams (inc Quench, Pebbles & Youth Club)
Admin
Equipment
Training 38 38
341 Share of governance cost (10%) - see A20 below 263 263
12,186 13,222 13,222
AA2 Support Union Church Totteridge
26,008 Worship Pastor – Totteridge (100% salary) – see A18 below 26,987 26,987
26,008 26,987 26,987
212,817 Total 242,993 200,976 26,265 9,178 657 5,917
34,344 Net income/(expenditure) 12,606 2,585 25,116 (9,178) (5,917)
Transfers
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19
TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST) Notes to the accounts continued for the year ended 31st December 2022
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2021 A Unrestricted Funds Continued 2022
Total Total General Welldon Legacy Benevolence Project Vision Reserve
Funds Expenditure on: Funds Fund Fund Fund Fund Fund Fund
£ £ £ £ £ £ £ £
A18 Salaries
16,336 Support Worker – Office
22,253 Support Worker – Premises 23,321 23,321
6,242 PA to Minister 24,671 24,671
Worship Pastor 2,889 2,889
26,008 Worship Pastor (Totteridge) 26,987 26,987
Children, Youth & Family Pastor
70,839 77,868 77,868
A19 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 & Family
Welldon Fund 100% Hall Lets
Legacy Fund 100% Praise
Project Vision Fund 100% Project Vision
Church and halls:
5,675 Insurance 6,081 4,901 1,180
25,878 Utilities 27,118 19,960 7,158
3,240 Maintenance Projects 23,808 11,074 12,733
7,761 Routine maintenance 2,206 1,489 717
6,222 Statutory & Contracts 6,844 3,953 2,891
1,028 Consumables 841 841
589 Equipment 444 444
110 Garden 160 160
4,548 Depreciation 2,589 697 1,586 306
Manse:
3,520 Council Tax, Water & Telephone 2,632 2,632
538 Insurance 455 455
850 Maintenance Projects
Routine maintenance
Statutory
Equipment
Office
1,765 Communications (inc Tel & B/band) 1,641 1,641
2,022 Software & Subscriptions/Licences 1,228 1,228
1,802 Equipment 1,906 1,906
786 Photocopier 865 865
249 Consumables 359 359
66,584 79,177 52,606 26,265 306
A20 Governance
Governance expenditure is allocated as follows:
General Fund: 50% Hall Lets
25% Praise
5% Pastoral
10% Outreach
10% Children, Youth & Family
1,557 Admin – Salaries 708 708
251 Bank Charges 166 166
1,600 Accountants fees 1,680 1,680
Training (Finance, Property & IT&M) 78 78
3,408 2,632 2,632
20
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TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
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Notes to the accounts continued for the year ended 31st December 2022
B Restricted Funds
2021 2022
Total Total Music Project Appeals Overseas Flower Christmas Pastoral Church
Restricted Restricted Room Vision Mission Fund Day Lunch Week Organisations
Funds Funds Fund Fund Fund
£ Income and endowments from: £ £ £ £ £ £ £ £ £
B1 Legacies & Grants
Grant (from Synod)
B2 Appeals
269 Collections for Others 169 169
Collections for Others – Gift Aid
269 169 169
B3 Praise
Flowers – Donations
Flowers – Gift Aid
551 Christmas Day Lunch
551
B4 Pastoral
Pastoral Week
B5 Overseas Mission
Brazil trip – 2020 (cancelled)
B6 Project Vision
1,270 Donations
1,270
B7 Church Organisations
Badminton Club
Jumblies
2,090 Total 169 169
Expenditure on:
B8 Hall Lets
1,546 Depreciation 1,676 1,676
1,546 1,676 1,676
B9 Appeals
582 Collections for Others
Depreciation 42 42
582 42 42
B10 Praise
Flowers – Purchases
426 Christmas Day Lunch 382 382
426 382 382
B11 Pastoral
Pastoral Week
B12 Overseas Mission
Brazil trip – 2020 (cancelled)
B13 Project Vision
5,387 Depreciation 4,446 4,446
5,387 4,446 4,446
B14 Church Organisations
Badminton Club
24 Jumblies
24
7,965 Total 6,544.97 1,676 4,446 42 382
(5,875) Net income/(expenditure) (6,376) (1,676) (4,446) 128 (382)
Transfers
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21
TRINITY CHURCH HARROW (UNITED REFORMED AND METHODIST)
Notes to the accounts continued for the year ended 31st December 2022
C Notes on the Balance Sheet
C1 Tangible Fixed Assets
| Cost At 1st January 2022 Additions in the year Disposals in year At 31st December 2022 Depreciation and Impairment Accumulated depreciation Net book value C2 Debtors and prepayments C3 Short term deposits C4 Cash at bank and in hand C5 Creditors and accruals |
Purchases Defibrillator Total additions Disposals Total Disposals At 1st January 2022 Depreciation charged in the year At 31st December 2022 At 31st December 2022 At 31st December 2021 Gift Aid recoverable Interest accrued Other COIF Deposit Account Santander Current Account CAF Current Account Barclays Current Account Petty Cash Held by church organisations Creditors Appeals unpaid at end of year Accruals |
General Fund £ 56,854.80 - - 56,854.80 54,231.42 1,981.81 56,213.23 641.57 2,623.38 |
Welldon Legacy Building Project Vision Project Vision Music Room Appeals Furnishing Total Fund Fund Fund Fund (Res) Fund (Des) Fund Fund Fund £ £ £ £ £ £ £ £ £ 30,053.68 73,908.41 28,522.06 32,986.00 33,032.02 20,000.00 - 9,000.40 284,357.37 1,138.80 1,138.80 - - - - - - 1,138.80 - 1,138.80 - - - - - - - - - 30,053.68 73,908.41 28,522.06 32,986.00 33,032.02 20,000.00 1,138.80 9,000.40 285,496.17 27,574.62 48,013.08 28,522.06 5,386.84 5,394.36 14,860.99 - 9,000.40 192,983.77 1,586.24 8,435.44 - 4,445.72 4,451.89 1,133.38 62.40 - 22,096.88 29,160.86 56,448.52 28,522.06 9,832.56 9,846.25 15,994.37 62.40 9,000.40 206,080.25 892.82 17,459.89 - 23,153.44 23,185.77 4,005.63 1,076.40 - 70,415.52 2,479.06 25,895.33 - 27,599.16 27,637.66 5,139.01 - - 91,373.60 2022 2021 £ £ 2,260 2,550 21,452 20,862 9,564 5,900 33,275 29,312 244,349 241,988 244,349 241,988 215 215 87,032 64,460 1,861 87,246 66,536 9,598 12,173 123 2,545 12,143 12,296 |
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22
Schedule showing adjustments made to bring accounts onto accruals basis
Finance
Property
Finance
Property IT & Media
| Debtors and Prepayments Free-will Offering Banking Denominational Contributions Hall Lets Hindes Road Welldon Centre Creditors and accruals Salaries Hall Lets Hindes Road Welldon Centre Media |
£ £ £ Gift Aid (Q4 2022) 2,260 Investment Interest - COIF a/c (Q4 2022) 21,223 Interest - Manse COIF a/c (Q4 2022) 229 Methodist Circuit Connexional (Jan 2022) 848 Hindes Road 774 Utilities – water Utilities – water 7,941 Total 33,275 Gift Aid to be recovered 2,260 Interest 21,452 Other 9,564 Total 33,275 Creditors Unpaid Accruals Appeals Income Tax & NIC (Dec 2022) 3,307 Accountants – Independent Examination 1,680 Hindes Road 100 Welldon Centre 634 Grant 3,900 Contracts – waste collection 1,048 Garden 40 Utilities – gas 860 Contracts – waste collection 475 Copy usage (Sep to Dec 2022) 95 Bank Charges 5 Total 9,598 2,545 Creditors 9,598 Unpaid appeals Accruals 2,545 Total 12,143 23 |
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