2024-05-31-accounts

Trinity Church Bristol Trustees Report and Financial Statements for the year to 31[st] May 2024

Charity number: 1178689

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Trinity Church Bristol Trustees' Annual Report for the year to 31[st] May 2024

CONTENTS

Page

1. Reference and Administrative Information

2. Structure, Governance and Management

3. Objects and Activities

4. Achievements and Performance

5. Financial Review

6. Risk Management - Safeguarding

7. Statement of Responsibilities of Trustees

8. Accountant's Report

9. Statement of Financial Activities

10. Balance Sheet

11. Notes to the Accounts

Charity name: Trinity Church Bristol Charity registration number: 1178689 Registered Office and Operational Address: 1A Glen Drive, Bristol BS9 1SA

Trustees 2023-24

Carl Royston Bicknell John Peter Duffield (resigned 7[th] March 2025) Bokman Lee (appointed 7[th] March 2025) 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.

The Trustees make all policy decisions. Day to day decisions are made by the Church Elder 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.

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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.

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Achievements and Performance

Evangelism

We have sought to bring the good news of Christ to Bristol in a variety of different ways. This year we held a Carols by Candlelight meeting which was well attended, and we ran a Christianity Explored course.

We’ve also had a committed group of people out on the streets handing out leaflets regularly every Friday afternoon, inviting people to church. In addition to all these other things we have also been keenly involved in the Bristol Christian Union.

The Sunday Gathering

We preached through Psalms and various books of the Bible. Our numbers varied between 15 and 40 people.

Student Ministry

Focus is the name of our student ministry which meets every Tuesday evening. Up to May 2024 we held meetings going through a Bible overview plus doctrine and ethics, a weekend away with the older students, and there was a weekend “at home” in Bristol.

Housegroups

The house group contains the core group within the church. We study one of the Anglican Church’s “39 Articles” every month, plus two weeks working through a book of the Bible. In the spring we split into two groups for the Bible study weeks.

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.

In March 2024 we were able to hold our first whole church weekend away in Chepstow, with talks in 1 Peter by one of our Trustees. It was well appreciated by everyone.

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.

Affiliation and Support

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.

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Financial Review

The accounts for the period show a deficit of £7,009 for the year (2023 £20,311). This was funded by reserves from previous years’ donations. 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 £10,000. At the balance sheet date free reserves amounted to £21,329 (2023 £28,338), therefore the charity’s level of reserves is well in excess of the target figure.

Risk Management - Safeguarding

With the help of Christian Safeguarding Services, 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 an area of church 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.

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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 25[th] March 2025 and signed on their behalf by:

………………………………………………………… Carl Bicknell, Trustee

………………………………………………………… Ronald James MacPherson, Trustee

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Independent Examiner's report to the trustees of Trinity Church Bristol

I report on the accounts of the Charitable Incorporated Organisation for the period ending 31[st] May 2024 which are set out on pages 8 to 13.

Responsibilities and basis of report

As the trustees of the Charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material 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 section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

………………............................................................................

26[th] March 2025

Rupert Taylor 5 Mount Pleasant Millbrook Torpoint Cornwall PL10 1BH

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Trinity Church Bristol Statement of Financial Activities

(incorporating Income & Expenditure Account) Year to 31st May 2024

		Year to	Year to
		31/05/2024	31/05/2023
		(all unrestricted) (all unrestricted)
	Notes	£	£
Income:
Donations	[2]	28,881	17,765
Charitable activities	[3]	3,310	990
Investments		49	58
		---------------	---------------
Total Income		32,240	18,814
Expenditure:
Charitable activities	[4]	39,249	39,125
		---------------	---------------
Total Expenditure		39,249	39,125
		---------------	---------------
Net Income / (Expenditure)		(7,009)	(20,311)
Transfers between funds	[8]	-	-
		---------------	---------------
Net Movement in Funds		(7,009)	(20,311)
Total funds brought forward		28,338	48,649
		---------------	---------------
Total funds carried forward		21,329	28,338

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Trinity Church Bristol Balance Sheet As at 31st May 2024

Charity registration number: 1178689

		2024	2023
	Notes	£	£
Fixed Assets	[5]	859	1,145
Current Assets
Debtors and prepayments	[6]	4,886	1,634
Cash at bank and on hand		18,769	27,655
		---------------	---------------
		23,655	29,289
Current Liabilities
Creditors and accruals	[7]	3,185	2,096
		---------------	---------------
Net Current Assets		20,470	27,193
		---------------	---------------
Net Assets		21,329	28,338
The funds of the charity:
Unrestricted funds:
General funds	[8]	21,329	28,338
		---------------	---------------
		21,329	28,338

Approved by the trustees on 25th March 2025 and signed on their behalf by:

……………………………………… ……………………………………… Carl Bicknell Ronald James MacPherson Trustee Trustee

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Trinity Church Bristol Notes to the Accounts

Year to 31st May 2024

[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 policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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 2019)". (b) Preparation of the accounts on a going concern basis The charity's balance sheet at 31st May 2022 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. There were no such funds during the year in question. (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.

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Trinity Church Bristol Notes to the Accounts (continued)

Year to 31st May 2024

• (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 charity 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.

[2] [3]	Income from donations 2024 2023 Total Total [all unrestricted] [all unrestricted] £ £ Individual donations 25,630 16,130 Gift Aid 3,251 1,635 --------------- --------------- 28,881 17,765 Income from charitable activities 2024 2023 Total Total [all unrestricted] [all unrestricted] £ £ Contributions from participants 3,310 990 --------------- --------------- 3,310 990

The charity received no government grants during the year (2023 nil).

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Trinity Church Bristol Notes to the Accounts (continued) Year to 31st May 2024

[4] Analysis of expenditure on charitable activities

	Total	Total
	2024	2023
	£	£
Direct costs:
Activity costs	12,169	10,183
Conference and networking costs	-	1,000
Marketing and publicity	-	827
Website	335	385
	---------------	---------------
	12,504	12,395
Support costs:
Bank charges	88	66
Legal and professional fees	-	181
Insurance	166	166
Salaries including pension & NI	25,958	25,635
Training	26	-
Fee for independent examination	220	240
Subscriptions	-	60
Depreciation	286	382
	---------------	---------------
Total Support Costs	26,745	26,730
	---------------	---------------
Total Expenditure	39,249	39,125

As the charity only undertook one area of activity during the period, support costs have not been apportioned.

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Tangible Fixed Assets 2024 2023 Equipment Equipment Cost £ £ Opening balance 4,198 4,198 Additions during the year - - --------------- --------------- 4,198 4,198 Depreciation Opening balance 3,053 2,671 Charge for the year 286 382 --------------- --------------- 3,339 3,053 --------------- --------------- Net Book Value: 859 1,145 Debtors and prepayments 2024 2023 £ £ Gift Aid due 4,886 1,634 --------------- --------------- 4,886 1,634

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Trinity Church Bristol Notes to the Accounts (continued) Year to 31st May 2024

[7] [8]

Creditors 2024 2023 Amounts due within 12 months: £ £ Trade creditors 470 470 Accruals 252 252 Tax and National Insurance 510 582 Other creditors 1,954 792 --------------- --------------- 3,185 2,096 Movements in funds Balance at Transfers Balance at 01/06/2023 Income Expenditure between 31/05/2024 funds Unrestricted Funds: General Funds 28,338 32,240 (39,249) - 21,329 --------------- --------------- --------------- --------------- --------------- Total Unrestricted Funds: 28,338 32,240 (39,249) - 21,329 --------------- --------------- --------------- --------------- --------------- Total Funds: 28,338 32,240 (39,249) - 21,329 Movements in funds Balance at Transfers Balance at Previous year comparison 01/06/2022 Income Expenditure between 31/05/2023 funds Unrestricted Funds: General Funds 48,649 18,814 (39,125) - 28,338 --------------- --------------- --------------- --------------- --------------- Total Unrestricted Funds: 48,649 18,814 (39,125) - 28,338 --------------- --------------- --------------- --------------- --------------- Total Funds: 48,649 18,814 (39,125) - 28,338

• [9] Payments to trustees and related party transactions No trustees received remuneration during the year.

There were no expense payments to trustees during the year (2023 nil). There were no other related party transactions during the year.

[10]	Staff costs 2024 2023 £ £ Salaries 23,500 22,744 Employer pension 2,458 2,891 --------------- --------------- 25,958 25,635

The average number of employees during the year was 1 (2023 1), and the average full time equivalent 1 (2023 1).

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.

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Trinity Church accounts 2023-24 - final Title Trinity Church ac...23-24 - final.pdf File name Document ID aa5ca64d1a184eabc9b416e992f8fcc896379591 Audit trail date format DD / MM / YYYY Status Signed

27 / 03 / 2025 Sent for signature to Carl Bicknell 09:23:07 UTC ([e-mail]), Ronald James MacPherson ([e-mail]) and Rupert Taylor ([e-mail]) from [e-mail] IP: 92.40.213.239 27 / 03 / 2025 Viewed by Carl Bicknell ([e-mail]) 09:53:24 UTC IP: 137.22.174.76 27 / 03 / 2025 Signed by Carl Bicknell ([e-mail]) 09:54:27 UTC IP: 137.22.174.76 27 / 03 / 2025 Viewed by Ronald James MacPherson 09:59:59 UTC ([e-mail]) IP: 149.50.167.221

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Trinity Church accounts 2023-24 - final Title Trinity Church ac...23-24 - final.pdf File name Document ID aa5ca64d1a184eabc9b416e992f8fcc896379591 Audit trail date format DD / MM / YYYY Status Signed

27 / 03 / 2025 Signed by Ronald James MacPherson 10:00:32 UTC ([e-mail]) IP: 149.50.167.221 27 / 03 / 2025 Viewed by Rupert Taylor ([e-mail]) 10:35:58 UTC IP: 92.40.213.239 27 / 03 / 2025 Signed by Rupert Taylor ([e-mail]) 10:36:36 UTC IP: 92.40.213.239 27 / 03 / 2025 The document has been completed. 10:36:36 UTC

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