## **Trinity Church Bristol Trustees Report and Financial Statements for the year to 31[st] May 2021** Charity number: 1178689 [1] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Trustees' Annual Report for the year to 31[st] May 2021** ## **CONTENTS** ## Page 2. Reference and Administrative Information 2. Structure, Governance and Management 3. Objects and Activities 4. Achievements and Performance 5. Financial Review 5. Risk Management - Safeguarding 6. Statement of Responsibilities of Trustees 7. Independent Examiner's Report 8. Statement of Financial Activities 9. Balance Sheet 10. Notes to the Accounts ## **Reference and Administrative Information** Charity name: Trinity Church Bristol Charity registration number: 1178689 Registered Office and Operational Address: 1A Glen Drive, Bristol BS9 1SA ## **Trustees 2020-21** Rev Thomas James Nash Carl Royston Bicknell John Peter Duffield Ronald James MacPherson ## **Structure, Governance and Management** The organisation is a Charitable Incorporated Organisation, incorporated and registered as a charity on 7[th] June 2018. Its governing document is the Constitution dated 2[nd] May 2018. Trinity Church Bristol is supported by the Anglican Mission in England (AMiE), through which there are also accountability and structures for the Pastor and Trustees. The Trustees make all policy decisions. Day to day decisions are made by the Church Elders and staff but only within the boundaries defined in their individual Role Descriptions. ## **Recruitment and Appointment of Trustees** Trustees are recruited by the other Trustees as required, with a preference to recruit from within the church family. In line with the church rules and doctrinal distinctives, trustees should be male and have a standard of life and doctrine in keeping with that of elders as set out in the New Testament. [2] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Objects and Activities** ## **Charitable Objects** 1. The advancement of the Christian faith in accordance with the Basis of Faith, primarily, but not exclusively, within Bristol; and 2. such other charitable purposes as shall, in the opinion of the charity trustees, put into practice the Christian faith in accordance with the Basis of Faith, including but not limited to: the prevention and relief of need, hardship and sickness; the advancement of education; and the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life; provided that the advancement of such purposes must be undertaken in a manner that is consistent with the Doctrinal Distinctives and Ethical Statements as may be adopted and amended by the CIO from time to time. ## **Public Benefit** The Trustees have read and had regard to the Charity Commission’s guidance on public benefit; and consider that the following activities illustrate how the public benefit test is met. - The Church provides many opportunities for people to find out about the Christian faith if they are interested. All the Church’s services are open to the public; and the website carries full details of service times. Also on the website are open resources about the faith (such as the sermons preached in the church). - The Church endeavours to help those who attend in the conduct of their daily lives. For example, the Church’s teaching aims to strengthen their relationships (marriage, parenting, commitment to elderly or frail members); to serve others in the community (pastoral visiting, care for those in need, acts of service more generally); and to prepare them for life as good citizens and participants in the community. The Church tries to prevent people from becoming socially isolated, providing an opportunity for church members to meet each other’s emotional, mental and social needs. - A major focus of the Church is the wellbeing of the young people and students attending, enhancing their capacity to relate to people across different generations (and from different social backgrounds), and offering activities which build their character, resilience, enjoyment of the world around them, friendships with each other, and willingness to serve those around them. - The Church strives to contribute to community cohesion, by reaching out to those who are otherwise marginalised, excluded or vulnerable, and in breaking down cultural barriers, as for example, through the links with BISC – a ministry that seeks to help International Students settle in to life in Britain. [3] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Achievements and Performance** During the last 12 months we have organized our ministry into 5 main areas: ## **Evangelism** We have sought to bring the good news of Christ to Bristol in a variety of different ways throughout the pandemic. This year we held two Carols by Candlelight meetings. We’ve also had a committed group of people out on the streets handing out leaflets regularly every Friday afternoon, inviting people to church, although of course this has been limited by COVID. In addition to all these other things we have also been keenly involved in the Bristol Christian Union. ## **The Sunday Gathering** COVID severely impacted our Sunday meetings during the financial year. We sought to follow legal restrictions and moved to meeting outside during the summer of 2020. We offered hybrid Zoom and in-person meeting where this enabled the whole church family to be involved. There was minimal music. We preached through Hebrews and John for much of the year. Our numbers varied hugely, between 20 and 40 people. ## **Student Ministry** Focus is the name of our student ministry which meets every Tuesday evening. Up to May 2021 we held meetings, mostly on Zoom, going through John’s gospel. ## **Housegroups** The house group contains the core group within the church. During the year we began to study one of the Anglican Church’s “39 Articles” every month, plus two weeks working through a book of the Bible including Revelation. ## **The Monthly Prayer Meeting** We have held a prayer meeting every month to bring all our needs to the Lord. This is of course in addition to individual prayer and prayer in small groups, but this particular meeting is a priority for sharing news and committing everything in prayer. We continue to rely on our church family regulars for voluntary support and giving. We are consistently grateful to God for his provision through each other. [4] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Financial Review** The accounts for the period show a small surplus of £2,408 for the year (2020 deficit of £9,270). Budgeted expenditure is determined by the income available for the year, therefore the Trustees are satisfied that the charity remains a going concern. ## **Reserves Policy** The trustees have established a policy whereby the unrestricted funds should be at least three months of resources expended, which equates to around £12,000. At the balance sheet date free reserves amounted to £39,960 (2020 £37,553), therefore the charity’s level of reserves is well in excess of the target figure. ## **Risk Management - Safeguarding** With the help of The Churches Child Protection Advisory Service (CCPAS), the Trustees have adopted both a Safeguarding Policy and a Health & Safety policy. Every leader working with persons under 18 is checked by the Disclosures and Barring Service and the Church conducts a thorough recruitment process to ensure the suitability of volunteers and the safety of children and vulnerable adults. In Sunday meetings parents are asked to supervise their children and a room is provided for them to sit with the children if required, with a live feed Skype call through to the meeting in the next room. [5] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Statement of Responsibilities of the Trustees** Trustees are required to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charitable company for the year. In preparing those financial statements the trustees are required to: - Select suitable accounting policies and then apply them consistently; - Observe the methods and principles in the applicable Charities SORP; - Make judgements and estimates that are reasonable and prudent; - State whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; and - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees confirm that to the best of their knowledge there is no information relevant to the Independent Examination of which the Examiner is unaware. The trustees also confirm that they have taken all necessary steps to ensure that they themselves are aware of all relevant financial information and that this information has been communicated to the Examiner. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. Approved by the trustees on 4[th] March 2022 and signed on their behalf by: ………………………………………………………… Carl Bicknell, Trustee ………………………………………………………… Ronald James MacPherson, Trustee [6] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Independent examiner's report to the trustees of Trinity Church Bristol** I report to the charity trustees on my examination of the accounts of the charity for the year ending 31[st] May 2021, which are set out on pages 8 to 13. ## **Respective responsibilities of trustees and examiner** As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Charities Act). Having satisfied myself that the accounts of the Company are not required to be audited under section 144 of the Charities Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the Charities Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the charity as required by the Charities Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of the Charities Act other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ………………............................................................................ 17[th] March 2022 Rupert Taylor Easton Business Centre, Felix Road Bristol BS5 0HE [7] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Statement of Financial Activities** ## **(incorporating Income & Expenditure Account) Year to 31st May 2021** |||**Year to**|**Year to**| |---|---|---|---| |||**31/05/2021**|**31/05/2020**| |||(all unrestricted) (all unrestricted)|| ||Notes|**£**|**£**| |**Income:**|||| |Donations|[2]|39,733|38,114| |Charitable activities|[3]|14|810| |||---------------|---------------| |**Total Income**||**39,746**|**38,924**| |**Expenditure:**|||| |Charitable activities|[4]|37,339|48,194| |||---------------|---------------| |**Total Expenditure**||**37,339**|**48,194**| |||---------------|---------------| |**Net Income / (Expenditure)**||**2,408**|**(9,270)**| |Transfers between funds|[8]|-|-| |||---------------|---------------| |**Net Movement in Funds**||**2,408**|**(9,270)**| |Total funds brought forward||37,553|46,823| |||---------------|---------------| |**Total funds carried forward**||**39,960**|**37,553**| [8] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Balance Sheet As at 31st May 2021** ## **Charity registration number: 1178689** |||**2021**|**2020**| |---|---|---|---| ||Notes|**£**|**£**| |**Fixed Assets**|[5]|2,036|2,714| |**Current Assets**|||| |Debtors and prepayments|[6]|-|7,733| |Cash at bank and on hand||39,843|31,063| |||---------------|---------------| |||39,843|38,796| |**Current Liabilities**|||| |Creditors and accruals|[7]|1,918|3,957| |||---------------|---------------| |**Net Current Assets**||37,925|34,839| |||---------------|---------------| |**Net Assets**||**39,960**|**37,553**| |**The funds of the charity:**|||| |**Unrestricted funds:**|||| |General funds|[8]|39,960|37,553| |Designated funds|[8]|-|-| |**Restricted funds:**||-|-| |||---------------|---------------| |||**39,960**|**37,553**| Approved by the trustees on 4th March 2022 and signed on their behalf by: ……………………………………………… Carl Bicknell Trustee ……………………………………………… Ronald James MacPherson Trustee [9] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Notes to the Accounts Year to 31st May 2021** ## [1] **Principal Accounting Policies** The principal accounting policies adopted in the preparation of the financial statements are set out below. (a) Basis of preparation The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), as amended by Update Bulletin 1 issued on 2nd February 2016, and the Charities Act 2011. Trinity Church Bristol meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). (b) Preparation of the accounts on a going concern basis The charity's balance sheet at 31st May 2021 is in surplus by more than the total annual expenditure. Therefore the trustees are satisfied that the charity is a going concern on an ongoing basis. (c) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the items of income have been met, it is probable that the income will be received and the amount can be measured reliably. Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of activities is deferred until the criteria for income recognition have been met (see Note 7). (d) Donated services and facilities Donated professional services and facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. There were no such donations during the year in question. In accordance with the Charities SORP (FRS 102), the general volunteer time of trustees and volunteers is not recognised with any monetary value. (e) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. (f) Fund Accounting [i] Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. [ii] Designated funds are unrestricted funds set aside by the Management Committee for particular purposes. [iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. (g) Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. As the charity is not registered for VAT, all VAT on expenditure is charged as a cost against the activity for which the expenditure was incurred. Expenditure is classified under the following activity headings: [i] Costs of raising funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes. There were no such costs during the year in question. [ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities, and those costs of an indirect nature necessary to support them. [iii] Other expenditure represents those items not falling into any other heading. There were no such costs during the year in question. [10] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Notes to the Accounts (continued) Year to 31st May 2021** - (h) Allocation of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. These include office costs, finance, personnel, payroll and governance costs which support the charity's charitable activities. ## (i) Taxation The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. ## (j) Fixed Assets Tangible fixed assets are written off over the expected useful life of the asset, at 25% per annum on the reducing balance method. Individual items costing less than £500 are not treated as fixed assets. ## (k) Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. (l) Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account. ## (m) Creditors Creditors are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. - (n) Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. |[2]
[3]|Income from donations
2021
2020
Total
Total
[all unrestricted]
[all unrestricted]
£
£
Trusts and foundations
10,000
10,000
Individual donations
24,700
22,876
Gift Aid
5,033
5,238
---------------
---------------
39,733
38,114
Income from charitable activities
2021
2020
Total
Total
[all unrestricted]
[all unrestricted]
£
£
Contributions from participants
14
810
---------------
---------------
14
810| |---|---| The charity received no government grants during the period in question. [11] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Notes to the Accounts (continued) Year to 31st May 2021** |[4]|Analysis of expenditure on charitable activities
Total
Total
2021
2020
£
£
Direct costs:
Activity costs
3,811
11,465
Conference and networking costs
-
1,030
Marketing and publicity
259
1,438
Website
47
786
---------------
---------------
4,116
14,719
Support costs:
Bank charges
75
83
Legal and professional fees
161
593
Insurance
159
182
Repairs and renewals
1,198
404
Salaries including pension & NI
16,791
17,562
Staff accommodation
13,885
13,200
Fee for independent examination
276
360
Subscriptions
-
187
Depreciation
678
904
---------------
---------------
Total Support Costs
33,222
33,475
---------------
---------------
Total Expenditure
37,339
48,194| |---|---| As the charity only undertook one area of activity during the period, support costs have not been apportioned. |[5]|Tangible Fixed Assets
2021
2020
Equipment
Equipment
Cost
£
£
Opening balance
4,198
2,319
Additions during the year
-
1,879
---------------
---------------
4,198
4,198
Depreciation
Opening balance
1,484
580
Charge for the year
678
904
---------------
---------------
2,162
1,484
---------------
---------------
Net Book Value:
2,036
2,714| |---|---| [12] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d ## **Trinity Church Bristol Notes to the Accounts (continued) Year to 31st May 2021** |[6]
[7]
[8]|Debtors and prepayments
2021
2020
£
£
Gift Aid due
-
6,033
Prepayments
-
1,200
Other debtors
-
500
---------------
---------------
-
7,733
Creditors
2021
2020
Amounts due within 12 months:
£
£
Accruals
276
360
Other creditors
1,642
3,597
---------------
---------------
1,918
3,957
Movements in funds
Balance at
Transfers
Balance at
01/06/2019
Income Expenditure
between 31/05/2020
funds
Unrestricted Funds:
General Funds
37,553
39,746
(37,339)
-
39,960
---------------
---------------
---------------
---------------
---------------
Total Unrestricted Funds:
37,553
39,746
(37,339)
-
39,960
---------------
---------------
---------------
---------------
---------------
Total Funds:
37,553
39,746
(37,339)
-
39,960
Movements in funds
Balance at
Transfers
Balance at
_Previous year comparison_
01/06/2019
Income Expenditure
between 31/05/2020
funds
Unrestricted Funds:
General Funds
46,823
38,924
(48,194)
-
37,553
---------------
---------------
---------------
---------------
---------------
Total Unrestricted Funds:
46,823
38,924
(48,194)
-
37,553
---------------
---------------
---------------
---------------
---------------
Total Funds:
46,823
38,924
(48,194)
-
37,553| |---|---| - [9] Payments to trustees and related party transactions No trustees received remuneration during the year. There were no payments to trustees during the year (2020 £3,597 was paid to one trustee, being reimbursements of costs incurred in the fulfilment of the charity's objects). There were no other related party transactions during the year. |[10]|Staff costs
2021
2020
£
£
Salaries
15,591
16,117
Employer's National Insurance
-
-
Employer pension
1,200
1,445
---------------
---------------
16,791
17,562| |---|---| The average number of employees during the year was 1 (2020 1), and the full time equivalent 0.7 (2020 0.7). No employee earned over £60,000 per annum during the year. The key management personnel of the charity are the trustees. No employee benefits were paid to the key management personnel during the year. [13] Doc ID: 6d936fd57054668e5cd1d90a3d626e39256be85d Audit trail TITLE Trinity Church accounts 2020-21 FILE NAME Trinity Church fi...ounts 2020-21.pdf DOCUMENT ID 6d936fd57054668e5cd1d90a3d626e39256be85d AUDIT TRAIL DATE FORMAT MM / DD / YYYY STATUS Signed **03 / 21 / 2022** Sent for signature to Carl Bicknell 11:02:52 UTC (carl.bicknell@gmail.com), Jim MacPherson (jim.macpherson77@gmail.com) and Rupert Taylor (rupert.taylor@rocketmail.com) from rupert.taylor@rocketmail.com IP: 82.45.16.40 **03 / 22 / 2022** Viewed by Carl Bicknell (carl.bicknell@gmail.com) 10:34:53 UTC IP: 81.135.122.103 **03 / 22 / 2022** Signed by Carl Bicknell (carl.bicknell@gmail.com) 10:35:22 UTC IP: 81.135.122.103 **03 / 22 / 2022** Viewed by Jim MacPherson (jim.macpherson77@gmail.com) 20:21:32 UTC IP: 2.25.128.89 **03 / 24 / 2022** Signed by Jim MacPherson (jim.macpherson77@gmail.com) 22:04:38 UTC IP: 51.19.73.193 Audit trail TITLE Trinity Church accounts 2020-21 FILE NAME Trinity Church fi...ounts 2020-21.pdf DOCUMENT ID 6d936fd57054668e5cd1d90a3d626e39256be85d AUDIT TRAIL DATE FORMAT MM / DD / YYYY STATUS Signed **03 / 25 / 2022** Viewed by Rupert Taylor (rupert.taylor@rocketmail.com) 10:10:55 UTC IP: 82.45.16.40 **03 / 25 / 2022** Signed by Rupert Taylor (rupert.taylor@rocketmail.com) 10:11:31 UTC IP: 82.45.16.40 **03 / 25 / 2022** The document has been completed. 10:11:31 UTC