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2021-08-31-accounts

Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod Trustees' Annual Report for theperiod
From Period start date To Period end date
01 09 2020 31 08 2021

Section A Reference and administration details

Charity name Sheffield Presbyterian Church Trust

Other names charity is known by Sheffield Presbyterian Church

Registered charity number (if any) 1139937

Charity's principal address Soar Works (Mailing Address) Knutton Road Sheffield, South Yorkshire Postcode S5 9NU

Names of the charity trustees who manage the charity

1
2
3
4
5
6		 Trustee name Office (if any) Dates acted if not for whole
year		 Name of person (or body) entitled
to appoint trustee(if any)
Prof. Chris
Bowerman		 Chairman Retired 25 Jun 2022
Rev. Kevin Bidwell Secretary Resigned 12 Oct 2021
Mr. Paul Brown
Mr. Lee Etches Appointed 4 Nov 2021
Dr. Stephen
Dancer		 Appointed 17 Dec 2021
Mr. Joel Norris Appointed 17 Dec 2021
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for wholeyear

Names and addresses of advisers (Optional information)

Type of adviser Name Address Name of chief executive or names of senior staff members (Optional information)

TAR

April 2009

1

Section B

Structure, governance and management

Description of the charity’s trusts

Type of governing document (eg. trust deed, constitution)[Declaration of Trust dated 21 November 2010] How the charity is constituted (eg. trust, association, company)[As a trust] Trustee selection methods (eg. appointed by, elected by)[Trustees are appointed by existing trustees]

Additional governance issues (Optional information)

Youmay chooseto include
additional information, where
relevant, about:

policies and procedures
adopted for the induction and
training of trustees;

the charity’s organisational
structure and any wider
network with which the charity
works;

relationship with any related
parties;

trustees’ consideration of
major risks and the system
and procedures to manage
them.		 The Church is a congregation voluntarily belonging to the Evangelical
Presbyterian Church in England and Wales (EPCEW) religious
denomination. As such it shares the same vision as other congregations
within the Presbytery, and through the Presbytery with other like-minded
churches throughout the world (the EPCEW is a member of the
International Conference of Reformed Churches).
The spiritual leadership of the Church in regards to spiritual affairs is
governed under and by the authority of the Book of Church Order of the
Evangelical Presbyterian Church in England and Wales.
The charity trustees of the Charity Trust, in regards to temporal affairs
is/are governed by a charity declaration of trust governed under the laws
of England & Wales, in particular The Charities Act and The Finance Act.
The charity trustees have considered and follow publication, “A guide to
conflicts of interest for charitytrustees” as a matter ofgoodpractice.
Section C
 Objectives and activities
Summary of the objects of the
charity set out in its
governing document
To advance the Christian faith, in accordance with the Subordinate
Standard of Faith as defined in the Book of Church Order, in Sheffield
and in such other parts of the United Kingdom or the world as the
Trustees may from time to time think fit, and to fulfil such other purposes
which are exclusively charitable and which are connected with the
charitable work of the Trust.
• To relieve persons who are in conditions of need or hardship or who are
aged or sick, and to relieve the distress caused thereby, in Sheffield
andinsuchotherparts ofthe UnitedKingdomortheworld.

TAR

April 2009

2

Sheffield Presbyterian Church, like all places of worship, have suffered immensely during the COVID-19 Pandemic because of both the direct effects of the virus on members/friends of the congregation and the indirect effects of government restrictions such as mandatory building closure.

Notwithstanding the effects of COVID-19, the church has endeavoured, consistent with government recommendations and guidelines, to holding traditional public Christian worship services on a Sunday and other meetings throughout the week (including virtual) to promote the Christian growth of those in attendance.

Summary of the main The trustees are aware of the Charity Commissions guidance on public activities undertaken for the benefit. In doing so, the trustees confirm that the charities activities public benefit in relation to wholly comply with this guidance. In particular, this is evidenced by the these objects (include within way we have sought to advance the Christian faith through public this section the statutory outreach and teaching ministries to as many members of the public, both declaration that trustees have at home and abroad, as we are able to reach. had regard to the guidance issued by the Charity Commission on public benefit)

Additional details of objectives and activities (Optional information)

The volunteer work of every member/friend of the Church Congregation therefore makes a significant difference in our ability to achieve all of the above activities.

The financial resources of the charity, to a very large extent, are also given by the members/friends of the Church Congregation, and much You may choose to include work is done privately without recognition. The hours and value of that further statements, where time cannot be quantified in advancing the Gospel. Matthew 5:13-16 relevant, about:

Leadership is available to meet with the sick/distressed and their families at all times.

TAR

April 2009

3

Section D Achievements and performance

Summary of the main The charity is ever mindful of Scripture in its activities, in particular achievements of the charity Matthew 22:36-40. During this difficult year the main ways in which the during the year Church has sought to fulfil the calling of Christ upon it have been as follows: • Preaching, teaching and showing practical care in the wider community. This was achieved through the normal teaching of the Church on Sunday (morning/evening) and midweek study for the Congregation.

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TAR
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4 April 2009
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Section E Financial review Mindful of Proverbs 6:6–8 and 1 Corinthians 16:2, the Church has an Brief statement of the Operational Reserve Fund and a Building/Fabric Account to charity’s policy on reserves refurbish/outfit the existing premises of the Church and to provide for emergency repairs as needed. Details of any funds materially Not applicable in deficit Further financial review details (Optional information)

You may choose to include Funding for the charity has come from voluntary gifts and offerings from additional information, where members of the Church Congregation, other UK based Churches and the relevant about: balance of funding from friends and partnering Presbyterian Churches in  the charity’s principal the United States of America that seek to support overseas Christian sources of funds (including mission activities in accordance with Matthew 28:19. any fundraising);  how expenditure has The trustees have reviewed and are in full compliance with Charity supported the key objectives Commission Publication (CC11), “Trustee expenses and payments.” of the charity;  investment policy and During these extremely difficult and challenging times we give thanks; and to God be the glory for the great things He has done over many objectives including any years in preserving and growing Sheffield Presbyterian Church. ethical investment policy adopted.

Section F Other optional information

The physical address (not for mailing) of the charity is: Hill Top Chapel, Attercliffe Common, Sheffield, South Yorkshire S9 2AD United Kingdom

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

22 June 2022 Signature(s)/Date Signature on File Full name(s) Mr. Paul Brown Position (eg Secretary, Chair, Signed on behalf of the Trustees etc) Chairman

TAR

April 2009

5

Charity Name No (if any)
Sheffield Presbyterian Church Trust 1139937
Receipts andpayments accounts CC16a
9/1/2020
Period start date
For the period
from		 8/31/2021
Period end date
To

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest
£
44,686
-
24,951
-
-
-
-
-
3,569
73,206
-		 Unrestricted
funds
to the nearest
£
44,686
-
24,951
-
-
-
-
-
3,569
73,206
-		 Restricted
funds
to the nearest £		 Restricted
funds
to the nearest £		 Endowment
funds
to the nearest £		 Endowment
funds
to the nearest £		 Total funds
to the nearest £		 Total funds
to the nearest £		 Last year
to the nearest £
Congregation Gift Offerings 44,686 - 4,872 49,558 28,548
Partner Support(UK) - 2,432 8,000 10,432 21,308
Partner Support(US) 24,951 - 35,503 60,454 88,440
Partner Support(Other) - - - - -
Gift Aid/Tax Refund(s) (HMRC) - - - - 8,890
Book/Conference Sales - - - - 938
Interest - 7 - 7 66
Endowment Funds Grant(US) - - - - -
21,591
Other 3,569 - 2,019 5,588 12,928
Sub total(Gross income for
AR)		 73,206 2,439 50,394 126,039 139,527
A2 Asset and investment sales,
(see table).
- - - -
- - - - -
Sub total - - - - -
Total receipts
A3 Payments
139,527
Minister Payroll/NI/Filing Fees 36,598 - - 36,598 37,608
Minister Pension 9,600 - - 9,600 9,600
Facilities Rent 5,712 - - 5,712 1,250
Church Expense/Office Supplies 2,199 - - 2,199 3,839
Charity/Donations/Honoraria 1,164 - 1,960 3,124 9,288
Church Planting Expense - - 49,361 49,361 134,866
Bank/ExchangeFees(US) 10 156 72 238 3,350
Facility/Fabric Expense 4,308 - 4,308 5,992
Book Sales/Conference/Educ. - - - - 937
Sub total 59,591 156 51,393 111,140 206,730
A4 Asset and investment
purchases, (see table)
Freehold Land - -
Chapel Building - 32,705
Sub total - 32,705
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
239,435
14,899 -
99,908
- -
278,548 378,456
293,447 278,548

CCXX R1 accounts (SS)

6/25/2022

1

Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period Section B Statement of assets and liabilities at the end of the period
Categories
B3 Investment assets
B2 Other monetary assets
B1 Cash funds
Signed by one or two trustees on
behalf of all the trustees
B5 Liabilities
B4 Assets retained for the
charity’s own use		 Details
Total cash funds
(agree balances with receipts and payments
account(s))
Details
Natwest Bank
Barclays Bank
Kingdom Bank		 Unrestricted
funds
to nearest £		 Restricted
funds
to nearest £		 Endowment
funds
to nearest £
32,148 36,113 -
- 60,064 164,616
506
- -
32,148 96,683 164,616
OK
Endowment
funds
to nearest £
- - -
- - -
- - -
- - -
- - -
- - -
Details
Freehold Land
Chapel Building
Valuations at cost
Details
Details
*Refers to Functional
Permanent Endowment
Signature
Signature on File		 Fund to which
asset belongs
Cost (optional)
FP Endow
18,017
FP Endow
349,956
-
-
-
Fund to which
asset belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-**
Print Name
Mr. Joel Norris
on behalf of the Trustees		 Current value
(optional)
18,017
349,956
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of
approval
Signature on File Mr. Joel Norris 22-Jun-22
on behalf of the Trustees

CCXX R2 accounts (SS)

6/25/2022

2

Independent examiner's report on the accounts

Section A

Section A Independent Examiner’s Report Report to the trustees/ Charity Name members of Sheffield Presbyterian Church Trust On accounts for the year 31 August 2021 Charity no 1139937 ended (if any) Set out on pages 1,2,3,4 & 5 as follows (remember to include the page numbers of additional sheets) Respective The charity's trustees are responsible for the preparation of the accounts. responsibilities of The charity’s trustees consider that an audit is not required for this year trustees and examiner under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

Signed:
Name:
Relevant professional
qualification(s) or body
(if any):		 Signature on File 27 June 2022
G. Whitehead
Examiner is independent of both Sheffield Presbyterian Church and its
parent religious denomination, the Evangelical Presbyterian Church in
England and Wales. Examiner is qualified IAW Publication CC31 (D3).

1

IER

March 2012

Address: RAF Alconbury, PO Box 696 Huntingdon, Cambs PE28 4DA

Section B Disclosure

Trustees’ remuneration and expenses

The Trustees have indicated that the remuneration paid to Rev. Kevin Bidwell in his capacity as minister during the 2020/2021 fiscal year was considered reasonable and customary.

It is noted that during the 2020/2021 fiscal year Rev. Kevin Bidwell in addition to being a remunerated employee of the Charity Trust was also serving as Trustee, the Trustees have further indicated that Rev. Kevin Bidwell received no remuneration for his services as a Trustee.

On 12 October 2021, Rev. Kevin Bidwell submitted a letter to the Trust and voluntarily resigned as Trustee with him citing that “being a salaried employee as a minister and also being a Trustee can potentially present a conflict of interest.” He considered his resignation to be “in the best interest of this Trust” to “simply serve as the minister of Sheffield Presbyterian Church.”

Subsequent to the fiscal year ending 31 August 2021 in addition to the resignation of Rev. Kevin Bidwell there were three additional appointments of Trustees and those appointments are noted in the Trustee Annual Report as being effective on/before the date the Trustee Annual Report is filed.

Other disclosures

The Independent Examiner has received no compensation for services to Sheffield Presbyterian Church Trust nor reimbursement for any out of pocket expenses during the 2020/2021 fiscal financial year or any prior fiscal financial year.

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2

IER

March 2012

Give here brief details of any items that the examiner wishes to disclose .

The Independent Examiner (IE) considers the disclosures on pages 4 and 5 to be in the public interest. -----------------------------Nothing Follows-----------------------

3

IER

March 2012

Independent examiner's report on the accounts Section B. (Continued)

The Independent Examiner (IE) considers the following disclosures to be in the public interest.

Charity Governance Breakdown

In early September 2021, the IE while online at The Charity Commission accidentally learned two new “trustee names” were listed publicly for Sheffield Presbyterian Church Trust; “Ultra Vires Appointment 1” prior to the 2020/2021 year end (effective 20 August 2021) and “Ultra Vires Appointment 2” subsequent to the year end (effective 2 September 2021.).

The IE contacted a Trustee who had no knowledge of these appointments or of any trustee meetings during that period. On 11 September 2021, the IE notified the Trust, all Trustees and the ultra vires appointees, of the requirements in the Governing Document for valid Trustee appointments and the conduct of meetings for business of the Trust.

Subsequently it was determined that material financial business of the Trust was conducted, along with the appointment of Ultra Vires Appointment 2, all passing solely on the strength of a vote in favor by Ultra Vires Appointment 1, subsequently it was determined that trustee meetings were being held without notifying all Trustees, subsequently it was determined that trustee meeting minutes were knowingly being withheld from other Trustees after being otherwise requested, subsequently it was determined that one of the ultra vires appointees had a conflict of interest which was not disclosed in the minutes.

Charity Commission guidance and publications were able to assist the Charity and Trustees to “get back on track” where both Ultra Vires appointments were retroactively annulled, business conducted during this period was rescinded and apologies were issued by all parties to the two individuals subject to ultra vires appointments. The irregular period of governance which began on 20 August 2021 with the appointment of Ultra Vires Appointment 1 formally ended 22 September 2021, approximately one month later.

Three new trustees have subsequently been appointed and the governance of the trust over the ensuing months has since been restored in accordance with The Charities Act/The Finance Act.

The IE makes specific note that had this irregular period of governance not been quickly noticed that the restoration of regular governance would have been correspondingly more difficult.

Outstanding Grants

Beginning in the 2017/2018 fiscal year the Trust began receiving multiple grants as part of a larger grant from Foundation(s) in the United States, said grants governed under the US Internal Revenue Code. As of the end of the 2020/2021 fiscal year the Trust failed to meet the terms of those remaining grants.

Subsequent to the 2020/2021 fiscal year end, with the appointment of three additional Trustees, management has now taken implementing action on those grants to action them or otherwise return the remaining proceeds to the respective US Foundation(s). The Trustees indicate that these grants will now be fully actioned and/or returned to the respective US Foundation(s) before the end of the 2021/2022 fiscal year.

US Persons/Entities

US Persons/Entities are reminded that Sheffield Presbyterian Church Trust is a foreign entity with respect to the United States meaning it has not received a determination letter from the Internal Revenue Service (IRS) recognizing that it meets the standards to qualify as a U.S. public charity under IRC Section 501(c)3.

US Persons/Entities that have previously relied upon an Equivalency Determination Letter under IRC Section 501(c)3 to make donations to Sheffield Presbyterian Church Trust are reminded that an Equivalency Determination Letter is only valid for a fixed stated period, that it is specific for the requesting US Persons/Entities and US Persons/Entities should otherwise seek out a fresh Equivalency Determination Letter (if now expired) for their records.

US Persons/Entities are reminded that Sheffield Presbyterian Church Trust is a distinct entity for tax purposes with respect to Sheffield Presbyterian Church and should consult their respective US tax counsel.

US Persons/Entities are reminded that they should consult their respective US tax counsel prior to making any donation to any foreign entity.

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