Charitable Incorporated Organisation registered in England & Wales Charity no.1191869
Trustees’ Annual Report and
Receipts and Payments Accounts
Year ended 31 May 2022
| Contents | Page |
|---|---|
| Reference and Administrative Information | 2 |
| Trustees’ Annual Report | 3 - 5 |
| Receipts and Payments Accounts | 6 - 8 |
| Statement of Assets and Liabilities | 9 |
| Notes to the Financial Statements | 10 |
| Independent Examiner’s Report | 11 - 12 |
Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
The Trustees of Trinity Church York present their report and financial statements for the year ended 31 May 2022.
Reference and Administration Information
Charity Name Trinity Church York Registered Charity Number 1191869 Address Trinity Church York St Anthony’s Hall Peasholme Green York YO1 7PW Email contact@trinitychurchyork.org.uk Website www.trinitychurchyork.org.uk Trustees Matthew Roberts (elder) Roland Kettle (elder) Simon Foster (elder) Adam Wilson (elder) Stuart Thomas Tim Toase (deacon) Sarah Durant (until 12 January 2022) Jonathan Cook (appointed 6 June 2022) Bankers HSBC plc, 279 Whitley Road, Whitley Bay, Tyne & Wear NE26 2SW Barclays plc, 1-3 Parliament St, York YO1 8SE Independent Examiner R W Woolley 35 Eastfield Lane, Dunnington, York YO19 5ND
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Trustees’ Annual Report
Structure, governance and management
Trinity Church York is a congregation of The International Presbyterian Church (IPC), and is a member of the First IPC Presbytery of England. It is a CIO formed on 19 October 2020, superseding an earlier bare Trust (charity number 1141747). All the assets of the bare Trust, including outstanding gift aid claimable, were transferred to the new CIO. Payments from HMRC in respect of those claims have been received in the 2022-23 financial year and the bare trust will now be wound up.
The trustees have overall responsibility for the activities of the CIO. They include the three elders of Trinity Church York who remain for the time being the trustees of the bare trust. Four further trustees were appointed in forming the CIO: three non-elder trustees, and Adam Wilson, the other elder of Trinity Church York.
The trustees met quarterly, increasing to every two months during the reporting period, to monitor progress of the church and plan for the future. The treasurer reported to the congregation at the Annual General Meeting held on 19th October 2021, and again on the full year 2021-2022 position at the Annual General Meeting on 22nd November 2022.
During the year, Matthew Roberts was employed full-time as Minister. Adam Wilson was employed as Assistant Minister.
Robert Gooch, Robert Rampley, Timothy Toase and Andrew Durant served as deacons. Deacons have responsibility to help meet the material needs of those within the church and those the church comes into contact with. The office of deacon is a voluntary position.
Purposes and activities
The purpose of the church is the advancement of the Christian religion, in accordance with the doctrinal standards of the IPC, primarily but not exclusively within York and the surrounding area, and such other charitable purposes as shall, in the opinion of the elders, further the work of the church.
To this end we hold regular worship services on Sunday mornings and evenings that are open to the public, in which we offer prayer and praise to the Triune God and listen to him speak to us as the Bible is preached and the sacraments are celebrated. This is our main weekly event and the principal means by which we bring and offer the good news of Jesus Christ and his gospel to the world. We actively work to make these services clear and intelligible to people who are unfamiliar with Christianity. We baptise those who confess faith in Jesus Christ and their children, and share the Lord’s Supper with baptised Christian believers.
The activities of the church were impacted by the Covid-19 pandemic, but less severely than in the 2020-2021 financial year. The church gathered for worship each week throughout the reporting period. The church complied with all its legal obligations. Social distance and other Covid-secure guidance was followed. Two morning services were provided until July 2021 to ensure sufficient capacity for everyone to come to church who
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
wished to do so. From July 2021 just one morning service was reinstated, with extra space for social distancing available for those who wished to continue with it.
Many of the activities outside of Sunday worship were also restarted from September 2021. The elders of the church continued to provide pastoral support to the congregation and others in the community.
We regularly pray for the work of the church in other parts of the country and world.
The deacons have been involved in finding housing, assisting house moves, organising DIY, assisting with transport, delivering Christmas hampers to needy families, and distributing food and financial support to members of the church and others in need of help.
The church continued to enjoy a lease on the first floor of St. Anthony’s Hall, a mediaeval guildhall in York, to use as a base for all our church activities, including our worship services.
The trustees are aware of their duty, set out in section 17(5) of the Charities Act 2011, to have due regard to the public benefit guidance published by the Charity Commission. They therefore ensure that the church’s activities are in line with its purposes as stated in this section. By advancing the Christian religion, we teach people the high ethical standards of Jesus Christ and the enormous benefits to themselves, their friends and family, and society as a whole, which flow from them. There have been tangible benefits in personal and family relationships as a consequence of the application of Christian teaching. We also see helping those in material need as an important Christian duty, and our deacons help us accomplish this more effectively.
New church service in Pocklington
In September 2021, Adam Wilson commenced taking regular services in Burnby Hall in Pocklington on Sunday afternoons, having previously established a small group Bible study in Pocklington and held some services in the house of a church member from July 2021. Afternoon services continued to be held weekly throughout the reporting period, along with the weekly small group and pastoral work undertaken with the congregation by Adam Wilson.
Achievements and performance
During the year 21 adults became members of the church, one of those was through baptism. We also baptised 2 children of church members. There were 89 adult members on 31[st] May 2022.
1 marriage was solemnized in St. Anthony’s Hall.
Average Sunday morning attendance from September 2021 to May 2022 was 126 people.
The church has continued its commitment to advancement of the Christian religion to the glory of God.
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Financial review and reserves policy
The year-end balance of unrestricted funds in the church bank accounts plus cash was £22,310, with a further £9,706 restricted to the Deacons’ fund. In addition £25,204 raised externally for support of the Assistant Minister was held on the charity’s behalf by First IPC Presbytery of the United Kingdom (IPC UK).
The church is able to cover its basic costs of its venue and its minister, with around half the costs related to the Assistant Minister being covered by external funding.
Total receipts were £124,203 and total payments were £135,064. The accounts therefore show an excess of payments over receipts of £10,861 (Unrestricted Fund £10,743, Restricted Fund £118). Our annual contribution to IPC UK was not made in the 2021-22 financial year – this would have added another £6,318 to the payments total. However there was £17,122 of Gift Aid claimable on donations received during the year which was not claimed. The trustees therefore view the outcome for the year as break even.
An additional £30,033 of Gift Aid in respect of previous years for both this CIO and the preceding bare trust have now been submitted and money has been received in the 2022-23 financial year.
Our policy on reserves is to hold on average three months’ average expenditure as reserves. The closing unrestricted funds balance is lower than is required by the reserves policy: the Trustees have acknowledged this and are comfortable that the required level can be achieved as a result of historic Gift Aid claims.
The Trustees are committed to meeting the charity’s obligations in respect of employee pensions and a plan for making outstanding pension contributions has now been agreed. This will be enabled in part by the receipt of previous years’ Gift Aid claims.
Declaration
The trustees declare that they have approved the Trustees’ Annual Report above. Signed on behalf of the charity’s trustees
Signature Full name Rev. Dr. Matthew PW Roberts Position Minister and Trustee Date 14[th] March 2023
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Receipts and Payments Account
| Notes Receipts 1, 2, 3, 4 Deacons 2020/21 5 Total 6 Total 6 Total 6 Investments Bank Interest Events all Trinity Bookstall Income from charitable activities Venue Letting/Rent Presbytery Funding Tax Recoverable on Gifts External Individual Regular Giving Trust Funds one-off Giving External Church Giving External Individual one-off Giving Sunday Service Pocklington Gifts Stripe Churchsuite Pock Gifts Sunday Service Giving CAF and Stewardship Stripe Churchsuite Giving Bank One-off Giving GoCardless Churchsuite Giving Donations and legacies Bank Regular Giving |
2020-2021 £ £ £ £ £ £ Unrestricted Designated Restricted Endowment 2021-2022 Total |
|---|---|
| 18,000 — — — 18,000 — 2,871 — — — 2,870 — 2,454 — — — 2,454 2,857 1,000 — — — 1,000 — — — — — — 7,424 1,050 — 5 — 1,055 — 1,781 — — — 1,781 — — — — — — 6,959 341 — — — 341 — 6,657 — — — 6,657 — 5,732 — — — 5,732 4,136 8,330 — 1,683 — 10,013 6,889 260 — 800 — 1,060 — 3,959 — — — 3,959 — 64,325 — 650 — 64,975 35,235 |
|
| 3,731 — — — 3,731 743 65 — — — 65 — 116,763 — 3,138 — 119,901 63,502 500 — — — 500 100 |
|
| 4,297 — — — 4,297 843 5 — — — 5 2 |
|
| 5 — — — 5 2 |
|
| Receipts total | |
| 121,065 — 3,138 — 124,203 64,348 |
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Trinity Church York Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
| Payments Notes Photocopier Events all Bookstall Deacons Practical Work Costs Deacons 2020/21 Deacons GiftsInternal Deacons Gifts to Organisations Books-staff IPC Contribution Refreshments and Kitchen costs Entertaining Conference and Training costs Food Publicity Staff Travel and Subsistence Safeguarding costs Broadband/phone Venue Misc Insurance Building and contents Venue Cleaning Venue Equipment Venue costs Quilter Guild Venue costs York Conservation Trust Bank Charges Venue Hire Ministry Children On-line System Charges Ministry Students Ministry Women Church Services-Ministry Pocklington Church Admin Ministers' Housing Church Services-Ministry Employees NI/Tax/Stud loan Pension Contributions Payments on charitable activities Staff Salary/Stipend 5 |
2020-2021 £ £ £ £ £ £ Total Unrestricted Designated Restricted Endowment 2021-2022 |
|---|---|
| 2,581 — — — 2,581 — 3,961 — — — 3,961 65 502 — — — 502 — — — 320 — 320 — — — — — 3,924 — — 2,436 — 2,436 — — — 500 — 500 — 288 — — — 288 637 5,800 — — — 5,800 — 13 — — — 13 — 252 — — — 252 — 1,173 — — — 1,173 — 341 — — — 341 51 1,055 — — — 1,055 113 2,487 — — — 2,487 — 450 — — — 450 — 383 — — — 383 — 690 — — — 690 — 2,995 — — — 2,995 — 183 — — — 183 — 390 — — — 390 920 4,892 — — — 4,892 4,127 1,901 — — — 1,901 — 44 — — — 44 — 19,558 — — — 19,558 9,164 36 — — — 36 — 954 — — — 954 — 149 — — — 149 — 86 — — — 86 — 51 — — — 51 — 901 — — — 901 1,222 29,682 — — — 29,682 19,689 415 — — — 415 209 5,383 — — — 5,383 — 5,774 — — — 5,774 3,849 38,423 — — — 38,423 26,582 |
|
| Payments total 6 |
|
| 131,808 — 3,256 — 135,064 70,559 |
|
| Excess of payments over receipts (10,743) — (118) — (10,861) (6,211) |
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Fund Reconciliation
Declaration
The trustees declare that they have approved the Receipts and Payments Account for the year ended 31 May 2022 above.
Signed on behalf of the charity’s trustees
Signature Full name Rev. Dr. Matthew PW Roberts Position Minister and Trustee Date 14[th] March 2023
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Statement of Assets and Liabilities
| Notes Total HMRC Gift Aid claimable 7 Funds held by IPC 8 Total Pension contribution backlog 9 IPC contribution 2019/20 10 Total Cash at bank and in hand TCY Current Account TCY Reserve Account Cash TCY Trinity Church Deacons All Nations Ilford Trust Fund Grant Other monetary assets Liabilities IPC contribution 2020/21 HMRC |
2020-2021 £ £ £ £ £ £ 1,949 — 1,683 — 3,632 3,936 20,098 — — — 20,098 34,076 8,022 4,863 263 — — — 263 — — — 8,022 — Unrestricted Total Designated Restricted Endowment 2021-2022 |
2020-2021 £ £ £ £ £ £ 1,949 — 1,683 — 3,632 3,936 20,098 — — — 20,098 34,076 8,022 4,863 263 — — — 263 — — — 8,022 — Unrestricted Total Designated Restricted Endowment 2021-2022 |
|---|---|---|
| 3,632 3,936 20,098 34,076 8,022 4,863 263 — |
||
| — 9,706 — 22,310 |
32,015 42,876 |
|
| 2,373 25,204 — — — — — — — 44,782 — — |
25,204 — — 10,000 47,155 18,217 |
|
| 44,782 — 27,577 — |
72,359 28,217 |
|
| 140 — — — — — — 6,318 — — — — — — — — — — — 36,143 |
140 140 36,143 56,057 6,318 6,000 — 307 — 5,800 |
|
| 42,601 — — — |
42,601 68,304 |
Declaration
The trustees declare that they have approved the Statement of Assets and Liabilities for the year ended 31 May 2022 above.
Signed on behalf of the charity’s trustees
Signature Full name Rev. Dr. Matthew PW Roberts Position Minister and Trustee Date 14[th] March 2023
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Trinity Church York Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Notes to the Accounts
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The accounts are prepared on a receipts and payments basis.
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A restricted fund has been operated in 2021-22 in respect of the activities of the deacons. A restricted fund to cover the work of the church plant in Pocklington, which was formalised as a ‘mission church’ in September 2022, has been established for 2022-23.
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This CIO was formed on 19 October 2020, superseding a previous bare trust. 2020-21 accounts were prepared separately for the two entities. The 2020-21 column therefore covers only the part-year from 19 October 2020 to 31 May 2021 and is not directly comparable with 2021-22 figures.
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A revised chart of accounts has been implemented for the 2021-22 financial year, alongside installing new accounting software. Consequently there isn’t a direct comparison with the previous year for many income and expenditure headings.
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A combination of the creation of a restricted fund for the deacons’ activities and the revised chart of accounts means that a) 2020-21 deacons income is shown as a line item but 2021-22 income is shown in the restricted fund column, and b) 2020-21 expenditure figures are shown on a separate line to the 2021-22 figures.
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As pence are not shown there are some slight discrepancies in total figures.
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Gift Aid claims known to be outstanding at the end of the 2020-21 financial year were not made during 2021-22. All outstanding gift aid claims for 2021-22 and for prior years for both this CIO and the preceding bare trust have now been identified and completed.
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Donations arising from external fund-raising specifically in support of Adam Wilson were channelled to IPC UK (First IPC Presbytery of England, a charity registered in England & Wales no. 1114788) where they were held in a restricted fund.
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No progress was made on paying the backlog of pension contributions during the year. However a thorough reassessment of the amounts owing has culminated in a significantly lower liability figure and a payment plan, both agreed by the trustees. It is anticipated that approximately £20,000 of retrospective contributions will be made in 2022-23, using Gift Aid receipts now available, leaving the remainder to be paid over the next three years as cash flow allows.
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The trustees have agreed that the CIO will each year make a voluntary contribution of a percentage of internal congregation giving to support the work of IPC UK, the amount of which is normally decided by trustees after the giving figure for the preceding year is finalised. The contribution for 2020-21 was not made in 2021-22, pending gift aid receipts.
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Trinity Church York
Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
Independent Examiner’s Report
An Independent Examination of the 2021-22 Annual Accounts has been undertaken by an external, independent, qualified accountant. A copy of the Independent Examiner's Report follows.
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Trinity Church York Trustees’ Annual Report and Receipts & Payments accounts – Year ended 31 May 2022
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF TRINITY CHURCH YORK
I report to the trustees on my examination of the accounts of Trinity Church York (“the charity”) for the year ended 31 May 2022.
This report is made solely to the charity’s trustees, as a body, in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.
Responsibilities and basis of report
As the charity trustees of Trinity Church York, 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 that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the accounts do not accord with those records.
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.
Robert W Woolley BA(Hons), BFP, FCA, DChA R W Woolley Limited 35 Eastfield Lane Dunnington YORK YO19 5ND
16 March 2023
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