SHEFFIELD PRESBYTERIAN CHURCH TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED AUGUST 31, 2024
Registered Charity Number
1139937 (date of registration January 20, 2011)
Address for Charity Correspondence
121 Westley Road Bury St Edmunds Suffolk IP33 3SA
Charity Trustees
N Green M D Jolley (Chairman) P Leverton Retired November 25, 2023 K McGrane (Secretary)
Independent Examiner
Douglas McCallum
Governing Document
The Charity is a trust constituted under a Trust Deed dated November 21, 2010.
Trustees are appointed by the existing trustees. Trustees are required to exercise their responsibilities consistent with the teaching of the Westminster Confession of Faith.
A trustee who is a minister is permitted to be remunerated out of the Trust Fund.
Charitable Objects/Purpose
The principal object of the Charity is to advance the Christian faith in accordance with the Westminster standards.
The Charity’s governing document notes that the Trust is constituted ‘for the furtherance of the religious and other charitable activities of the Church Fellowship in accordance with the charitable objects’ (see above). The church fellowship referenced is Sheffield Presbyterian Church (unincorporated association), registered charity number 1207757.
Relationship with the Church Fellowship Sheffield Presbyterian Church
In the management and administration of the Charity’s assets the trustees are to have full and proper regard to the governing spiritual leaders of Sheffield Presbyterian Church.
Two of the current charity trustees are elders on the Session (the spiritual governing body) of the church fellowship Sheffield Presbyterian Church, and thus are trustees of the charity Sheffield Presbyterian Church (unincorporated association).
The present trustees enjoy excellent relations with that Session, and the confidence of those who gather for the worship of God at Hill Top Chapel.
Page 1 of 7
The trustees are wholeheartedly committed to the promotion of the objects of the Charity by facilitating the spiritual government of the Church and its members to achieve those ends according to the will of Christ.
History
Since its establishment the Charity has supported a full-time minister for the Church.
In 2016 the Charity funded the purchase of the Grade II listed Hill Top Chapel in Attercliffe, Sheffield (originally built in 1629), and in 2017 the surrounding graveyard. Stanley Gower, the first minister of the church (from 1630) was a member of the Westminster Assembly of Divines that in the 1640s produced the Westminster Confession of Faith and the Larger and Shorter Catechisms.
The property is held by the trustees in trust for the Charity for the exclusive use of Christian worship services and other religious activities in accordance with the rites and customs of Presbyterians whose subordinate standards are the Westminster Confession of Faith and the Larger and Shorter Catechisms.
Over the years the Charity funded extensive renovations, improvements and extension to make the property suitable as the place of worship and home of Sheffield Presbyterian Church in accordance with the Charity’s purpose and objects.
Activities and Public Benefit
In planning activities, the trustees have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The Charity principally satisfies the public benefit requirement by maintaining and making available Hill Top Chapel for the services of public worship on a weekly basis of the church fellowship Sheffield Presbyterian Church, and in providing full-time ministerial support thereto and for pastoral services in the local community.
Services of public worship at Hill Top Chapel are open to all without charge, and are advertised on signage on the property readable from the main road and pavement, as well as in the Christian press. Recordings of sermons delivered there are uploaded and freely available to all via the Internet, and Christian literature is displayed on the premises and available without charge or at cost.
Hill Top Chapel is also made available for regular conferences on the Westminster Standards and other matters concerning the Presbyterian Reformed faith.
Effectively to promote the Charity’s objects for the public benefit, the Charity’s principal activities necessitate gathering in person for the provision of charitable services.
The Charity relies extensively on volunteer support to maintain the chapel and graveyard, and to provide and conduct the full range of its services and activities.
The graveyard contains numerous graves and tombs reaching back to the seventeenth century, which may be viewed by members of the public by arrangement, including the tomb of Benjamin Huntsman (1704-76), inventor and manufacturer of crucible steel in Attercliffe, and an important figure in the history of Sheffield steelmaking.
Page 2 of 7
Achievements and Performance
By financially supporting the public ministry and by providing a suitable location for public worship, the Charity enabled its associated fellowship Sheffield Presbyterian Church to hold services of public worship morning and evening each Lord’s Day throughout the year. A catechism class was held on most Lord’s Days. Regular Bible studies and prayer meetings were held during the week.
The Lord’s Supper was frequently observed when Sheffield Presbyterian Church was gathered.
Extensive pastoral visitation was undertaken, especially by the minister, the Rev. K. Bidwell.
Improvements during the year include the following.
(i) The Charity replaced its signage at Hill Top Chapel with an attractive weather-resistant sign that states inter alia : ‘Committed to the Westminster Confession of Faith and Catechisms’.
(ii) Internal building improvements were made to bring the space above the kitchen and ‘vestry’ into use, with suitable access.
(iii) The Charity obtained a heavy-duty mower to maintain the grounds, which extend to around one and a half acres, mainly grassed.
Financial Review
Accounts have been prepared on a cash accounting basis in accordance with Section 133 of the Charities Act 2011, reporting receipts and payments with a statement of assets and liabilities.
Receipts of £49,239 (previous year £10,680) for the year included donations of £33,092 (previous year £10,067) and Gift Aid recovery of tax on donations of £6,432 (previous year £NIL). The Charity received no grants (previous year £NIL) during the accounting period.
As is usual for a charity of this type and size, a significant proportion of the direct costs of £63,815 (previous year £59,826) relates to ministerial support, a principal activity of the Charity.
The Charity received back unused grant funds of £9,266 (previous year £NIL), and made a grant of £9000 (previous year £NIL) during the accounting period.
Payments exceeded receipts by £23,576, the deficit being funded from reserves (previous year’s deficit £49,146).
Reserves Policy
The policy of the trustees is not to accumulate reserves but to use reserves in the promotion of the Charity’s objects, and maintain a balance on unrestricted funds that equates to at least six months’ unrestricted payments to cover unforeseen situations that may arise from time to time. In light of the main risks facing the Charity the trustees consider the current level of reserves and their use (as necessary) to fund annual deficits satisfactory.
Page 3 of 7
Serious Incidents I"hc Six Serious Incident Reports (and their updates) raised by the lormer trustees (Brown, Nottis, Dancer and Etches) who tesigned in mid-2023 ('the fornier trustees? were Eottn211y repudiated by the cuttent trustees (all ippointed June 21, 2023) as essentially Ealse or misle2ding. The outgoing trustees had repeatedly attempted to induce the Chatity Comtnission to intervene by filing false and m21icious SIRS, inter alia defaming the incoming trustees, and falsely daiming that for at least two )Tears (which includes the whole ternis that three of those former trustees setved) the Charity had not fidfilled its objects ot ptovided an? public benefit. Not only were such claims egregiously and manifestly false. they contradicted the TAR that the former trustees had themselves signed in 2022. A charity lawyer identified scores of cAseb of malfeasance by the f0rn1er trustees and their chosen Independent Examiner. A few of the matters (e.g. making false repotts to the Charity Commission) wete addressed in the church court and tesulted in excommunication. For the test, the Charity Commission instructed the current trustees to report the incidents of suspected criminality to the police, with which thL'y fully complied. The current trusteL's thL'n raised and submitted a new Setious Incident Report to inform the Charity Commission of the extent of thL' malfL'a.%ance and attendant harms donc to the Chatity undct the forniet trustees. As 2 consequence of those harn]s, income fell precipitously to £10,680 during the pteviOUS yeat that cnded August 31, 2023 (previous year £115,050). As such, the Charity's income was well below the threshold required to file independently examined accounts for that year with the Charity Commission. Nevertheless, for rea80ns of ongoinby transparency. the current trustees did produce a full Trustees Annual Report and Accounts, indepLndL'ntly examincd, for the year ending August 31, 2023. and a5 it contains much important infomlation it is includLd in the AppL'ndix to allow a continuous view of oper2tions to be had. Sepatation ftom EPCEW Thtoughout its life, thc chutch fellowship ShLffield Ptesbyterian Church had been a congrcgation of thc Evangelical Presbytetian Chutch in England and Wales (EPCEW). Thc ,PCF,W has no entidements to or interest in the Chatity's propetty or funds. Due to very serious Issues affecting that denomination over recent years, members of the hurch fellow%hip re%olvcd unanimously that the church should not continue within it. On November 8, 2023, Sheffield I)tesbyterian Church 5L'cL'ded ftom the EPCEW by DLLd of Sepgtation, which with sorrow dec12red that 'the Evangelical Presbyterian Church in England and WalL's has rLpLatL'dly 2nd continually violated the fundamental ptinciples emb0.ea in her constitution, and undermined longstanding Presbyterian church pOty and bibhcal church governmenL and the principles of natural and biblical justice. and is disturbing the peace, purity and unity of her congtegations., The trustees unanimously agree with this assessment. The Charity gratefully continues to support the ministry 2nd presence of Sheffield Presbyterian Church that meets at Hill Top Chapel since that church fellowship faithfithy nIntainS the standatds and practiccs of true historic Presbyterianism. Signed by all Tmstees N Green Date: 10/12/2024 M D Jolley Date: 10/12/2024 K McGrane Date: 10/12/2024 P2ge40£7
SHEFFIELD PRESBYTERIAN CHURCH TRUST Receipts and Payments Account for the year ending 3110812024 Unrestrict8d Funds R8Strtcted Funds Totsl Funds Year ending 3110812023 Note5 Receipts Grants and gifts received Gift Aid recovered Investment income Grants returned Reimbursements Receipts from sale of assets Total Recelpts 30,292 5,732 412 9,266 37 2,800 700 33,092 6,432 412 9,266 37 10.067 613 3,500 49,239 10,680 Payments Direct costs Grants paid Reimbursements Payments for purchase of assets Total Payments 63,815 9.000 63,815 9,000 59,826 72,815 59,826 Total Recèlpts over total Paymants (27,076) 3,500 123.576) (49,146) Transfers between funds Cash balance at 1 Sep 2023 Cash balan at 31 Aug 2024 63,053 35,976 790 4,290 63,843 40,266 112,989 63.842 Statsment of Assets and Llabilities as at 3110812024 Year ondlng 3110812023 Notas Flxed Assèts Buildings Contents and equipment 713,960 41,912 755,872 713,960 41,912 755,872 Cash Balances Held at Bank Instant Access Bonds and notice accounts Less Unpresented cheques Plus Cash awaiting banking Cash float 42.906 63,843 (2,6401 40.266 63.843 Investments Liabilltlos 3,494 Financial statements were approved by the Board of Twstees and signed on their behalf by.. Mr M. Jolley- Chairman of the Trustees Date.. December 10, 2024 5of7
SHEFFIELD PRESBYTERIAN CHURCH TRUST
Notes to the Accounts
for the year ending 31/08/2024
1. Accounting Policy
The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.
| Notes 2. Grants and gifts received Weekly offerings/regular donations Other donations Legacy income Grants received 3. Investment income Bank compensation Bank interest 4. Grants returned Salford Evangelical Presbyterian Church Berlin Presbyterian Church 5. Direct costs Ministerial support 8 Heat, light, power, water Premises/mailbox rental Insurance Maintenance and services Building improvements Plant and machinery Pulpit supply Legal expenses Safeguarding Travel costs Compliance Sundry Diaconal Bank charges 6. Grants paid Berlin Presbyterian Church |
Unrestricted Funds £ 20,089 10,203 - - 30,292 - 412 412 6,000 3,266 9,266 48,090 5,496 - 1,102 415 1,625 3,025 - 3,540 - - 500 - - 22 63,815 9,000 9,000 |
Restricted Funds £ - 2,800 - - 2,800 - - - - - - - - - - - - - - - - - - - - - - - |
Total Funds £ 20,089 13,003 - - 33,092 - 412 412 6,000 3,266 9,266 48,090 5,496 - 1,102 415 1,625 3,025 - 3,540 - - 500 - - 22 63,815 9,000 9,000 |
Year ending 31/08/2023 £ 9,052 1,015 - - 10,067 300 313 613 - - - 48,126 1,024 270 1,082 1,717 - - 1,539 5,236 145 - - 81 500 106 59,826 - - |
|---|---|---|---|---|
7. Buildings and equipment
The Hill Top Chapel, Attercliffe, Sheffield property value is shown as insurance value (sum insured).
8. Ministerial support
During the accounting period the charity remunerated one office holder, The Rev. Kevin Bidwell, who received a stipend and pension contributions in his capacity as full-time Minister of the church.
6 of 7
Independent Examiner's Report to the Trustees of Sheffield Presbyterian Church Trust I repott on the accounts of Sheffield Presbyterian Church Trnst (Registtted Charity Numbe 1139937) for the year ended 31., August 2024. Respective Responsibilities of Trustees and Examiner 'I'he ch2tity's trustees atc tesponsible for thc prcparation of thc accounts. 'I'hc charity's trtees consider that an audit is not required for this year under section 144(2) of the Charities Act 2(111 (the 2011 Act) and that 2n independent examination is needed. It is my responsibility to: examine the accounts undet section 145 of the 2011 Act" to f()llow the procedures laid doivn in the general Directions given by the Charity Con)mission undet section 145(5) (b) of the 2011 Act. and tc) state whether particular matters have come to my attention. Basis of Independent Examiftees Report My e¥amination w2s carried out in accordance with the general Directions given by the Charity ("i)mmissi()n. An ex2minati()n includes a review of the acc()unting tccords kept by the charity and a comparisvn of thL' accounts presented with those records. It also indudcs considcrativn of any unusual itcms or disclosures in rhe accounts, 2nd secking explanations frnm you as trustees oncerning any such matters. The pruccdures undertaken do nut provide all the evidence that would bc rcquircd in 2n 2udit and consequently no opinion is given as to whether the accounts present a 'true and fair view, 2nd the rep()rt is limited tc) those matters set out in the st2tement below. Independent Examxtiees Statement In connection ivith my ex2minitinn, no matter has come to my attention: . which gives me reasonable cause to believe that in any m2teri21 respect the requitements.. to keep accounting records in accordance with section 130 of the 2011 Act. and to piepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met. or 2. to which, ill my opitllon, attention should be drawn in ordet to enable a proper understanding of the accounts to be teached. Ngjne: Douglas Mccallum Address: 3 Strangeways Road, Cambridge CBI 8PR Date.. IDL b2+
APPENDIX
The following pages reproduce the Trustees Annual Report and Accounts, with the Independent Examiner’s report, for the year ending August 31, 2023.
SHEFFIELD PRESBYTERIAN CHURCH TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED AUGUST 31, 2023
Registered Charity Number
1139937 (date of registration January 20, 2011)
Address for Charity Correspondence
121 Westley Road Bury St Edmunds Suffolk IP33 3SA
Charity Trustees
N Green Appointed June 21, 2023 M D Jolley (Chairman) Appointed June 21, 2023 P Leverton Appointed June 21, 2023 Retired November 25, 2023 K McGrane (Secretary) Appointed June 21, 2023
Charity Trustees retired during the Reporting Period
P J Brown Retired May 26, 2023 J T Norris Retired June 23, 2023 S N Dancer Retired July 10, 2023 L Etches Retired July 15, 2023
Independent Examiner
Douglas McCallum
Governing Document
The Charity is a trust constituted under a Trust Deed dated November 21, 2010.
Trustees are appointed by the existing trustees. Trustees are required to exercise their responsibilities consistent with the teaching of the Westminster Confession of Faith.
A trustee who is a minister is permitted by the Trust Deed to be remunerated out of the Trust Fund.
Charitable Objects
The principal object of the Charity is to advance the Christian faith in accordance with the Westminster standards.
Purpose
The Charity’s purpose is set out in its governing document: the Trust is constituted ‘for the furtherance of the religious and other charitable activities of the Church Fellowship in accordance with the charitable objects’ (see above). The Church Fellowship referenced is Sheffield Presbyterian Church (unincorporated association), registered charity number 1207757.
Page 1 of 7
Relationship with the Church Fellowship Sheffield Presbyterian Church
In the management and administration of the Charity’s assets the trustees are to have full and proper regard to the governing spiritual leaders of Sheffield Presbyterian Church.
The present trustees, all of whom have served or still serve on the Session (the spiritual governing body) of Sheffield Presbyterian Church, enjoy the best of relations with that Session, and the confidence of those who gather for the worship of God at Hill Top Chapel and at Lincoln.
The trustees are wholeheartedly committed to the promotion of the objects of the Charity by facilitating the spiritual government of the Church and its members to achieve those ends according to the will of Christ.
History
Since its establishment the Charity has supported a full-time minister for the Church.
In 2016 the Charity funded the purchase of the Grade II listed Hill Top Chapel in Attercliffe, Sheffield (originally built in 1629), and in 2017 the surrounding graveyard. The property is held by the trustees in trust for the Charity for the exclusive use of Christian worship services and other religious activities in accordance with the rites and customs of Presbyterians whose subordinate standards are the Westminster Confession of Faith and the Larger and Shorter Catechisms.
Subsequently the Charity funded extensive renovations and extension to make the property most suitable as the place of worship and home of Sheffield Presbyterian Church in accordance with the Charity’s purpose and objects.
Activities and Public Benefit
In planning activities, the trustees have considered the Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The Charity principally satisfies the public benefit requirement by maintaining and making available Hill Top Chapel for the services of public worship on a weekly basis of Sheffield Presbyterian Church, and in providing full-time ministerial support thereto and for pastoral services in the local community.
Services of public worship at Hill Top Chapel are open to all without charge, and are advertised on signage on the property readable from the main road and pavement, as well as in the Christian press. Recordings of sermons delivered there are uploaded and freely available to all via the Internet, and Christian literature is displayed on the premises and available without charge or at cost.
Effectively to promote the Charity’s objects for the public benefit, the Charity’s principal activities necessitate gathering in person for the provision of charitable services.
The Charity relies extensively on volunteer support to maintain the chapel and graveyard, and to provide and conduct the full range of its services and activities.
Page 2 of 7
Achievements and Performance
By financially supporting the public ministry and by providing a suitable location for public worship, the Charity enabled Sheffield Presbyterian Church to hold services of public worship morning and evening each Lord’s Day throughout the year. A catechism class was held on most Lord’s Days. Regular Bible studies and prayer meetings were held during the week.
The Lord’s Supper was frequently observed when Sheffield Presbyterian Church was gathered.
Extensive pastoral visitation was undertaken, especially by the minister, the Rev. K. Bidwell.
Two of the current charity trustees are also the elders of the Church.
Financial Review
Accounts have been prepared on a cash accounting basis in accordance with Section 133 of the Charities Act 2011, reporting receipts and payments with a statement of assets and liabilities.
Receipts of £10,680 (previous year £115,050) for the year included donations of £10,067 (previous year £25,427). The Charity received no grants (previous year £43,232) or Gift Aid recovery of tax on donations (previous year £4,488) during the accounting period.
As is usual for a charity of this type and size, a significant proportion of the direct costs of £59,826 (previous year £62,664) relates to ministerial support, a principal activity of the Charity.
The Charity made or returned no grants (previous year £117,750), and made no extraordinary payments to individuals (previous year £36,489) during the accounting period.
Payments exceeded receipts by £49,146, the deficit being funded from reserves (previous year’s deficit £101,853).
Reserves Policy
The policy of the trustees is not to accumulate reserves but to use reserves in the promotion of the Charity’s objects, and maintain a balance on unrestricted funds that equates to at least six months’ unrestricted payments to cover unforeseen situations that may arise from time to time. In light of the main risks facing the Charity the trustees consider the current level of reserves and their use (as necessary) to fund annual deficits satisfactory.
Serious Incidents
The six Serious Incident Reports (and their updates) raised between November 2022 and June 2023 by the former trustees who resigned in mid-2023 (‘the former trustees’) were formally repudiated by the current trustees as essentially false or misleading. The outgoing trustees had repeatedly attempted to induce the Charity Commission to intervene by filing false and malicious SIRs, inter alia defaming the incoming trustees, and falsely claiming that for at least two years the Charity had not fulfilled its objects or provided any public benefit. Not only were such claims egregiously and manifestly false, they contradicted the TAR that the former trustees had themselves signed.
A charity lawyer identified scores of cases of malfeasance by the former trustees and their chosen Independent Examiner. A few of the matters (e.g. making false reports to the Charity Commission) were addressed in the church court and resulted in excommunication. For the rest, the Charity Commission instructed the trustees to report the incidents of suspected criminality to the police, with which they complied. The current trustees then raised and submitted a new Serious Incident Report to inform the Charity Commission of the extent of the malfeasance and attendant harms done to the Charity.
Page 3 of 7
APPENDIX Con]mentary ort Actions dutitig the year under ieview Duting this teporting period, the £ornier trustees (all of whom res¥Led 2nd retired between IKIay and July 2023) seriously damaged the reputation of the Charity and gTavel}T hamed the Church, fot the fithefanCe of whose ChItable activities the Tmst existed. As noted in the last TAR, they 'presided over a total loss of confidence of the donors and the beneficiaries, their actions split thc Church, alienated the govemment of the Church and the chutch plant at Lincoln, ruined the teput2tion of the Charity and wete inimical to the natute and puo)ose of trnsteeshÈp.' Ding this period signthcant harni was also extended to Iincoln Presbyteri2n Church (registered charity number 1208209), a distinct chatit2ble uninCoOr2ted association having its ouyn trnstees since 2019. The fotmet trustees of Sheffield Ptcsbytcrian C.hutch Trust seized control of that charity's entire monetary assets (around £80k) without the consent of its tnistees, nearly half of which they transferred to the personal bank account of a foreign national overseas. The present accounts (which indude the figures for the previous year for comparison) manifest the extent and degree of CLunulativc financial djniage infiicted on the Charity b}, the time the former tThtees teiired, a mere year and a half after most of them had been appointed. In that short space of time. almost every regular donot disconiinued giving to the Charity, includtng eight Piesbyterian congregations in the USA and most of thL members and adhcrents in Sheffield. most of the reserves were dcpleted by distributions. significant sums wete misused on legal fees for tIl¢ actions. the trustees made no attempt to cl9im (Jift Aid on elw'ble donations, 2nd through neglect they allowed thc)usands of p()unds to lapse into donnancy, and th()usands more to expire in unbanked cheques. 'e majority of the legal expenses incutted (page 6, note 5) were expended by the former tmstees in an attempt to ptove what was a legal impossibility for an unincoq)orated trust. This abortive misadventure was a primary cause of their resignations. 'I'he present trustees were able to teg2in acccss to all the Sheffield charlS bank accounts only in £lugust 2023. whereupon they testored to Lincoln Presbyterian Church the half of their original fimds that remained. 'I'hey also traced and recovered £4,430 which the furniet trustees had 'lost' by 2 bank account being closed and its funds taken into donTJancy. "I'he present trustees h2VC Stabijizcd the position of the Charity as fat as they have been able, and local financial support of the members and adherents of the church began to retn once all the fomict ttustees had retired by July 2023. The chapel 2nd grounds maintained to a high standard. Most of the expenditure shown under 'maintenance and serrices, (page 6, note 5) was illcutred by the present trustees on Ptofessional tree pruniAg. Signed by all Ttustees N Green Date: June 7, 2024 M D Jolley Date: June 7, 2024 K McGtane Date: June 7, 2024 Page4of7
APPENDIX SHEFFIELD PRESBYTERIAN CHURCH TRUST Receipts and Payments Account for the year ending 3110812023 Unrestri¢ted Funds Restricted Funds Total Funds Year ending 3110812022 Notes Recelpts Grants and gifts received Gift Aid recovered Investment income Reimbursements and transfers Receipts from sale of assets Total Receipts 10,067 10,067 68,659 4,488 768 41,135 613 613 10,680 115.050 Payments Direct costs Grants paid or repaid Extraordinary payrnents Reimbursements and transfers Payments for purchase of assets Total Payments 59,826 59,826 62,664 117,750 36.489 59,826 S9,826 216.903 Total Receipts over total Payments (49,146) (49,146 (101,8S3) Transfers between funds Cash balan at 1 Sep 2022 Cash balance at 31 Aug 2023 112.199 63,053 790 790 112,989 63,843 214,842 112.989 Statement of Assets and Liabilities as at 3110812023 Year ending 3110812022 Notes Flxed Assets Buildings Contents and equipment 10 713,960 41,912 713,960 693,839 41,912 693.839 Cash Balances Held at Bank Instsnt Access Bonds and notice accounts Less Unpresenled cheques Plus Cash awaiting banking Cash float 63,843 112,989 63,843 112,989 Investments Liabilities Financial ststements were approved by the Board of Trustees and signed on their behalf by: Mr M. Jolley - Chaimian of the Trustees JN 203r 5of7
SHEFFIELD PRESBYTERIAN CHURCH TRUST
Notes to the Accounts
for the year ending 31/08/2023
1. Accounting Policy
The accounts have been prepared on a receipts and payments basis with a statement of assets and liabilities.
| 2. Grants and gifts received | Notes | Unrestricted Funds £ Restricted Funds £ Total Funds £ |
Year ending 31/08/2022 £ |
|
|---|---|---|---|---|
| Weekly offerings/regular donations | 9,052 - 9,052 |
19,189 | ||
| Other donations | 1,015 - 1,015 |
6,238 | ||
| Legacy income | - - - |
- | ||
| Grants received | 8 | - - - |
43,232 | |
| 10,067 - 10,067 |
68,659 | |||
| 3. Investment income | ||||
| Bank compensation | 300 - 300 |
750 | ||
| Bank interest | 313 - 313 |
18 | ||
| 613 - 613 |
768 | |||
| 4. Transfers from Lincoln to Sheffield | ||||
| Reimbursement for pulpit supply | - - - |
3,438 | ||
| Reimbursement for expenses | - - - |
1,208 | ||
| For the Rev. Benjamin Thomas | - - - |
36,489 | ||
| - - - |
41,135 | |||
| 5. Direct costs | ||||
| Ministerial support | 9 | 48,126 - 48,126 |
47,773 | |
| Heat, light, power, water | 1,024 - 1,024 |
3,295 | ||
| Premises/mailbox rental | 270 - 270 |
- | ||
| Insurance | 1,082 - 1,082 |
894 | ||
| Maintenance and services | 1,717 - 1,717 |
332 | ||
| Pulpit supply | 1,539 - 1,539 |
9,011 | ||
| Legal expenses | 5,236 5,236 |
- | ||
| Safeguarding | 145 - 145 |
- | ||
| Travel costs | - - - |
621 | ||
| Sundry | 81 - 81 |
155 | ||
| Diaconal | 500 - 500 |
200 | ||
| Bank charges | 106 - 106 |
383 | ||
| 59,826 - 59,826 |
62,664 | |||
| 6. Grants paid or repaid | ||||
| Salford Evangelical Presbyterian Church | - - - |
6,000 | ||
| EPCEW for Salford EPC | - - - |
20,750 | ||
| Berlin Presbyterian Church | - - - |
6,000 | ||
| Trustbridge Global Foundation | - - - |
85,000 | ||
| - - - |
117,750 | |||
| 7. Extraordinary payments | ||||
| The Rev. Benjamin Thomas | - - - |
36,489 | ||
| 8. Grants received | ||||
| USA Partner support | - - - |
42,584 | ||
| UK Partner support | - - - |
648 | ||
| - - - |
43,232 |
9. Ministerial support
During the accounting period the charity remunerated one office holder, The Rev. Kevin Bidwell, who received a stipend and pension contributions in his capacity as full-time Minister of the church.
10. Buildings and equipment
The Hill Top Chapel, Attercliffe, Sheffield property value is shown as insurance value (sum insured).
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APPENDIX Independent Examiner's Report to the Trustees of Sheffield Presbyterian Church Trust I teport on the accounts of ShLffield Ptesbytetian Church Trnst (Regtstered Charity Numbet 1139937) for the ended 31°, August 2023. Respective Responsibllities of Trustees and Examiner Thc ChlS trustees ate responsible fot the preparation of the accounts. The charirfs trustees consider that an 2udit ts not required for thAs ycar undcr section 144(2) of the chltieS Act 2011 (the 2011 Act) and that an independent examitiOll is neede It is my responsibth'ty to: examine the accounts under section 145 of the 2011 Ac¢ to follow the procedutes kn'd down in the general DiIections given by the Charity Commission under section 145(5)(b) of the 2011 ACL and to state whether particular mattets have come to my attention. Basis of Indcpcndcnt Examinees Report My cxamination was carried out in accor(knice with the general Directions given by the Charity (-()mmission. An examination includes a review of thc accounting rccords kept by the charity 2nd a comparison of thc accounts prcscnted with th08e records. It also includes consideration of any unusual items or disclc)surcs in thc accounts, 2nd seeking explanations from you as tiustees concernmg any such matters. -rhe procedures undertaken do not provide all the Idence that would be required in an auth't and con8equendy no opinion is Ven as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent Examinees Statement In connection with my exatnination, no matter has come to my 2ttention: . whidi gives mc rcasonable cause to believe that in any mateiial tespect thc tcquircmcnts: to keep accounting record5 in accordance ionth section 130 of the 2011 Act; and to ptepate accounts which accord with the accounttng tecotds and comply with the accounting requirements of the 2011 Act have not been me¢ or 2. to which. in my opinion. attention should be drawn in order to enable a ptopet understan(Img of the accounts to be reached. Name: Douglas Mccallum Address: .3 Stt2ngew2ys Roa(L Cambridge CBI 8PR Date.. Jw l)I