## **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).
6 of 7
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