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2021-03-31-accounts

THE ROCHESTER GOOD STEWARDS TRUST A Charitable Incorporated Organisation

ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2021

Registered charity: 01174322

THE ROCHESTER GOOD STEWARDS TRUST

CONTENTS

Page
Annual Report of the Trustees 1
Independent Examiner's Report 4
Receipts and Payments Account 5
Statement of Assets and Liabilities 6
Additional Notes 7

ANNUAL REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021

THE ROCHESTER GOOD STEWARDS TRUST

The Rochester Good Stewards Trust

The Rochester Good Stewards Trust ("the Trust") is a Foundation Charitable Incorporated Organisation registered with Charity Commission (No. 01174322) and governed by the terms of its constitution.

The principal object of the Trust is to advance the Christian religion, as this is set forth in the doctrine of the Church of England, for the benefit of the public residing in the dioceses of Rochester, Canterbury and Chichester, by supporting, through the making of grants and otherwise,

a) the provision and maintence of facilities for public worship,

b) the provision of ministers for the conduct of public worship and provision of pastoral care, c) outreach and evangelisation, and

d) the promotion of the awareness and understanding of the doctrine of the Church of England.

The doctrine of the Church of England is for these purposes construed in accordance with the Church of England (Worship and Doctrine) Measure 1974 as originally enacted.

Trustees

The persons who have acted as Trustees since the beginning of the period are listed below. Under the terms of the constitution the first charity trustees were appointed for a fixed term specified in the constitution and subsequent trustees are appointed for a fixed three year term. New trustees are appointed by the existing trustees and retiring trustees are eligible for reappointment for up to three consecutive terms.

consecutive terms.
Notes Originally appointed Current term ends
David Alan Dryer 1 18 August 2017 17 August 2024
Michael Philip Warren 2 18 August 2017 17 August 2023
Paul Michael Freeman 3 18 August 2017 17 August 2022
Paul Batchelor 4 19 November 2018 18 November 2024

(1) David Dryer's original term of office expired on 17 August 2021, but he was unanimously reappointed by the remaining trustees to serve a second term of office ending 17 August 2024.

(2) Michael Warren's original term of office expired on 17 August 2020, but he was unanimously reappointed by the remaining trustees to serve a second term of office ending 17 August 2023.

(3) Paul Freeman's original term of office expired on 17 August 2019, but he was unanimously reappointed by the remaining trustees to serve a second term of office ending 17 August 2022.

(4) Paul Batchelor's original term of office expired on 18 November 2021, but he was unanimously reappointed by the remaining trustees to serve a second term of office ending 18 November 2024.

Page 1

ANNUAL REPORT OF THE TRUSTEES (Continued.) FOR THE YEAR ENDED 31 MARCH 2021

THE ROCHESTER GOOD STEWARDS TRUST

Activities

In its third full year of operation, the Rochester Good Stewards Trust has continued to fund and promote different types of gospel activity in diverse settings across the diocese, promoting Christ-centred ministry and facilitating long-term growth.

The Trustees continued to pursue the principal object of the Trust primarily by making grants to relevant churches in order to support them in meeting expenditure consistent with that object. Work was undertaken to publicise the existence of the Trust and encourage applications for grants. In considering applications regard was had to the guidance on public benefit issued by the Charity Commission.

Grants paid in the year totalled £27,662 (2019: £12,500) and related to four churches. Summaries of the nature of the Trust's support (the outcomes from which are monitored by the Trustees) and some responses from recipients are given below.

We have concluded a two-year commitment to contribute to the support of the pastor of a new church plant on a housing estate with no previous gospel witness. The church is now established and largely selfsufficient.

"We remain grateful for the significant help you gave us getting the church plant off the ground ... we are very aware of God's blessings and are thankful that the church has all the sense of being a small but sustainable Christian church."

For a small and financially struggling suburban church, we have made the first of two annual grants to support the work of a part-time youth minister, which includes plans for a targeted evangelistic event.

"We are so thankful for your wonderful genorosity."

For a small village church which is also under financial pressure, we have made a one-off grant to help meet the parish share, and to extend the period for which a youth worker may be financed without drawing on other limited funds.

"Many thanks again for your help and support. We’re encouraged to receive support of other churches in the area as we seek to spread the gospel in our patch."

A church in the north of the diocese has appointed a full-time youth minister who is about to take up the post. We have made available a capital sum to cover initial infrastructure and training costs, and have committed to contribute to her salary for the first two years.

"I'm writing to share sincere thanks to God … for your support, without which we'd not be where we are now (humanly speaking). Thank you."

We have been made aware of the establishing of the Kent Gospel Partnership, which will offer biblical training to those engaging in ministry in Kent from September 2021. We have made a commitment in principle to sponsor a number of potential trainees from Anglican churches who may be in need of such funding.

Page 2

THE ROCHESTER GOOD STEWARDS TRUST INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021 Rewt to theTrnstees of The Ilothester G¢xxl Steward5 TThst {RWred th•rlty 01174322} on th• •ccounts for the year ended 31 M•rch 2021 set tyrt on p•8e$ 5. 7. I report to the trustees on my examination of the accounts of the above charity {'the Trust'l for the year ended 31 M•rch 2021. R•spon$lbllltl•s •nd hsls of rewt As the charfty trustees of the Trusti you are responsible for the prepar•tion of t￿ ￿ounts in •c£ordance with the requir¢ments of the Chrities Act 20111.the kt"). I report in respect of my examination of the Trust's accounts carried out under settion 145 of the 2011 Act and in carrying out my examination. I have followed the •ppliuble Dirertions ibven by the th•rity Commlssion under section 145151(bl of the Act. lndent Ex•mlner's ststtme I have completed my examlnatlon. I confim th•t no m•teri41 rn•tters have come to my Jttentlon In connertion with the examination whlch iTrwds me cause to belleve tht In, any rnaterll respect: accountin8 records were not kept in accordance with sKtyon 130 of the Act. or - the ac￿Unts do not accord with the accountinq records I have rto concems and h*ve come •cross other m•tters in Connectlon wth the ex•min•tion to which attention should be drawn in order to enable • proper underrt•ndiTra of the accounts to be reached. David Stephens FCCA 13 Newlands Road Tunbridge Wells Kent TN4 9AS Paqe 4

THE ROCHESTER GOOD STEWARDS TRUST

RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 31 MARCH 2021

Notes
Receipts
Donations received
Total receipts
Payments
Grants paid
Website and publicity costs
Independent examination
Total payments
Net receipts
Opening cash balance
Closing cash balance
1
Unrestricted
£
18,750
18,750
12,500
49
80
12,629
6,121
15,782
21,903
Restricted
£
34,162
34,162
15,162
-
-
15,162
19,000
-
19,000
Year ended
31 March 2021
£
52,912
52,912
27,662
49
80
27,791
25,121
15,782
40,903
Year ended
31 March 2020
£
11,375
11,375
12,500
13
75
12,588
(1,213)
16,995
15,782

Page 5

THE ROCHESTER GOOD STEWARDS TRUST

STATEMENT OF ASSETS AND LIABILITIES AS AT 31 MARCH 2021

Notes
Cash funds
Cash at bank
1
Total assets
2
Liabilities
Unpaid grants
3
Total liabilities
Net assets/(liabilities)
Unrestricted
£
21,903
21,903
24,000
24,000
(2,097)
Restricted
£
19,000
19,000
19,000
19,000
-
31 March 2021
£
40,903
40,903
43,000
43,000
(2,097)
31 March 2020
£
15,782
15,782
7,500
7,500
8,282

Signed for and on behalf of the Trustees of The Rochester Good Stewards Trust

…………………………………………………………………………….

P M Freeman FCA CTA

Date: …………………………..29 January 2022

Page 6

THE ROCHESTER GOOD STEWARDS TRUST

ADDITIONAL NOTES

1 Restricted funds

Restricted funds relate to donations received specifically for the purpose of funding particular grants awarded by the Trust.

The restricted funds element of the closing cash balance in particular relates to a donation received subject to the provision that it be used to fund a grant awarded to support the provision of a youth worker at a particular church. That grant remained only partially drawn down by the recipient church as at the year end.

2 Guarantees and charges

The Trust had given no guarantees as at 31 March 2021, nor was any debt secured by an express charge over any assets of the Trust outstanding as at that date.

3 Unpaid grants

Grants awarded by the Trust are, to the extent that they have not been paid, recognised as liabilities once the decision to make the award has been formally notified to the applicant.

The balance of grants unpaid as at the year end relate to:

4 Related party transactions

During the year ended 31 March 2021 payments of £7,500 were made to Emmanuel Anglican Church ("EAC") (registered charity 01179073) in discharge of the Trust's obligations in respect of a grant originally awarded during the year ended 31 March 2019.

Paul Freeman, an existing trustee of the Trust, was also appointed as a trustee of EAC on 29 April 2020, after a review of the potential conflicts of interest by the other trustees of the Trust. No new grant applications were made by EAC whilst Paul Freeman was a trustee and he did not participate in any decisions regarding the previously awarded grant. He resigned as trustee of EAC on 25 June 2020.

Page 7