## Trinity Church Chester
Report and Accounts Period ended 31 December 2021
Document Ref: LRHDQ-FWYF4-PEW5S-ZBIFV
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## **TRINITY CHURCH CHESTER**
## **LEGAL & ADMINISTRATIVE DETAILS**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
ADDRESS FOR CORRESPONDENCE 10 Lime Wood Close Chester CH2 2HD GOVERNING DOCUMENT Constitution dated 20 November 2020 CHARITY REGISTRATION NUMBER 1192452 Appointed Resigned TRUSTEES RESPONSIBLE FOR Lourens du Plessis 15/07/2021 MANAGING THE CHARITY Jonty Rhodes 20/11/2020 Deiniol Williams 20/11/2020 Andrew Graham 20/11/2020 16/12/2020 INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
## **INDEX**
Page 1 Legal & Administrative Details Pages 2-4 Trustees' Report Page 5 Independent Examiner's Report Page 6 Receipts and Payments Account Page 7 Statement of Assets & Liabilities Page 8 Notes to the Accounts
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## **TRINITY CHURCH CHESTER**
## **REPORT OF THE TRUSTEES**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
The Trustees have pleasure in submitting the Report and Accounts for the period 20 November 2020 to 31 December 2021.
## **Objects of the charity**
The charity, which is a church, is governed by a constitution and is constituted as a charitable incorporated organisation. The charity's principal objects, as set out in its governing document, are:
a) to advance the Christian religion in accordance with the subordinate standard of faith as defined in the Book of Church Order of the International Presbyterian Church (BCO) applicable to the congregation in Chester and in other parts of the United Kingdom or the world as the Trustees from time to time think fit and to fulfil such other purposes consistent with the BCO which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the Trust.
b) to relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve the distress caused thereby in the said location and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
## **Summary of the charity's main activities and achievements**
To further the above objects and vision, the charity's main activities and achievements were as follows:
1. Events:
(a) a weekly Sunday service (in-person) was started in September 2021, in which Communion was practiced once per month from October 2021. A parent-supervised creche room was made available for parents with young children during the service. Average attendance at the Sunday service was 20-25 during September to December 2021.
(b) a weekly prayer meeting was started, usually held in the home of a member of the church congregation on a Wednesday night, with the option of joining remotely via an online meeting.
(c) Christmas carol services were held in December, with over 70 people attending in total. An introductory course to the teachings of the Christian faith was publicised to begin in 2022.
All of the above events were open to all. Information was publicised online via the website and social media as well as print material and word of mouth. The trustees are grateful for the use of the Welsh Presbyterian Church on St John Street and would like to find a suitable permanent venue at some point in the future.
2. A full-time minister was appointed and began work in July 2021. This enabled the above events to be organised and maintained, as well as planning to begin for further activities in 2022.
3. Further fund raising to enable the continuation and growth of the church.
4. Alleviation of hardship within the church and the City of Chester through voluntary acts of service by members of the congregation towards those in need.
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The charity has achieved the following aims:
1. The opportunity to become more familiar with the teachings of the Christian faith, including those people in and around Chester who have not been to church before. This has taken place through regular activities which are open to all.
Typical attendance numbers on Sunday mornings are currently around 40, and up to 12 on Wednesday evenings.
2. Care and relief of suffering of those within the church itself and amongst the wider Chester community, through regular acts of service from members of the congregation towards those in need.
In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.
## **Financial review**
In this first financial period during which the charity operated, income was £56,334, and expenditure £11,521. As a result the cash held by the charity increased by £44,813, to £44,813, of which the full amount is unrestricted and can be used for any charitable purpose.
The income received during the year can largely be ascribed to a founding grant from the International Presbyterian Church UK Presbytery (see below, "Relationships with other charities and related parties"), which planted this church. Prior to the charity opening its own bank account, the Presbytery received funds and was responsible for paying expenses for the church plant. The restricted fund it held for this church plant was then granted to the charity itself once it had a bank account.
## **Reserves policy**
The trustees have determined that the charity should aim to hold unrestricted cash of no less than £12,000 (which equates to about 3 months' unrestricted expenditure) so that the charity could continue to operate should income and / or expenditure vary adversely. At the year end, the charity held unrestricted cash of £44,813 and the charity is complying with its reserves policy.
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## **Governance**
Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the existing trustees, by a majority vote. In selecting individuals for appointment, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the Church and charity trustees shall hold to, in belief and lifestyle, the Statement of Beliefs. The minister shall automatically (“exofficio”) be a charity trustee, for as long as he holds that office.
## **Relationships with other charities and related parties**
The church is part of the International Presbyterian Church, specifically the First IPC Presbytery of the United Kingdom.
## **Risk statement**
The charity is exposed to various risks - be they operational, financial or reputational. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.
## **Responsibilities of trustees**
Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.
We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.
We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.
## **Approval**
This report was approved by the trustees and signed on their behalf by:
___________________________
Lourens du Plessis
23 October 2022 Date:_______________________
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## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF**
## **TRINITY CHURCH CHESTER**
I report to the trustees on my examination of the accounts of Trinity Church Chester ('the charity') for the period ended 31 December 2021 on pages 6 to 8 following.
## **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 2011 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 2011 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:
1. accounting records were not kept in accordance with section 130 of the 2011 Act; or
2. the accounts do not accord with the accounting records.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Archie McDowall BA CA
Stewardship 1 Lamb's Passage LONDON EC1Y 8AB
> Date: 27 October 2022
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## **TRINITY CHURCH CHESTER**
## **RECEIPTS AND PAYMENTS ACCOUNT**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
|Notes
**_Income receipts_**
Other grants:
**_Total receipts_**
**_Payments_**
2
**_Total payments_**
Transfers between funds
4
**Net movement in funds**
Cash funds as at last year end
**Cash funds at this year end**
A
Net of receipts / (payments) before transfers
Payments in relation to charitable activities
undertaken directly
Founding grant from denomination and
supportig churches|General
Designated
Funds
Funds
£
£
56,334
-
56,334
-
56,334
-
11,521
-
11,521
-
44,813
-
-
-
44,813
-
-
-
44,813
-
Unrestricted Funds|14 months
2021
£|
|---|---|---|
|||56,334|
|||56,334|
||||
|||56,334|
|||11,521|
|||11,521|
|||44,813
-|
|||44,813
-|
|||44,813|
The notes on page 8 form part of these accounts.
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## **TRINITY CHURCH CHESTER**
## **STATEMENT OF ASSETS AND LIABILITIES**
## **AS AT 31 DECEMBER 2021**
|Notes
**A**
**Cash funds**
Cash at bank with immediate access
**B**
**Liabilities**
**Falling due within one year**
Pension contributions
Fee for Independent Examination
**Total**|General
Designated
funds
funds
£
£
44,813
-
**44,813**
**-**
163
-
300
-
463
-
Unrestricted Funds|2021
£|
|---|---|---|
|||44,813|
|||**44,813**|
|||163
300
463|
## **C Guarantees and secured debts**
The charity has not given any guarantees and has not provided its assets as security for any liabilities.
The accounts were approved by the trustees and signed on their behalf by:
___________________________________ Lourens du Plessis
23 October 2022 Date:_______________________
The notes on page 8 form part of these accounts.
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## **TRINITY CHURCH CHESTER**
## **NOTES TO THE ACCOUNTS**
## **FOR THE PERIOD ENDED 31 DECEMBER 2021**
## **1 Accounting policies**
The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects. During the period, the charity only had general unrestricted funds.
As this was the first period of operation of the charity (covering the period of 20 November 2020 to 31 December 2021), no comparatives are presented.
|**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (see note 4)
Ministry expenses
Rent
Office costs|Unrestricted Fund
General
funds
£
4,771
1,035
5,651
64
11,521|s
Designated
funds
£
-
-
-
-
-|14 months
Total
2021
£|
|---|---|---|---|
||||4,771
1,035
5,651
64|
||||11,521|
## **3 Transactions with related parties**
Deiniol Williams served as church leader and was paid £4,771 for serving in that capacity, not for serving as trustees; these payments are permitted by the charity's governing document.
In addition the charity incurred expenditure totalling £4,612 in respect of the provision of accommodation (which is customary for ministers) to Deiniol Williams, who is a trustee so that they could better perform their duties. These payments are also permitted by the charity's governing document.
## **4 Movement of funds**
|General funds|Opening
balance
£
-
**-**|Receipts
£
56,334
**56,334**|Payments
£
11,521
-
**11,521**
**-**|Transfers
£
-
**-**|Closing
balance
£
44,813|
|---|---|---|---|---|---|
||||||**44,813**|
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