## Trinity Church Chester Report and Accounts Year ended 31 December 2023 ## **TRINITY CHURCH CHESTER** ## **LEGAL & ADMINISTRATIVE DETAILS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |ADDRESS FOR CORRESPONDENCE|ADDRESS FOR CORRESPONDENCE|10 Lime Wood Close|| |---|---|---|---| |||Chester|| |||CH2 2HD|| |GOVERNING DOCUMENT||Constitution dated 20 November 2020|| |CHARITY REGISTRATION NUMBER||1192452|| ||||Appointed| |TRUSTEES RESPONSIBLE FOR||Lourens du Plessis|| |MANAGING THE CHARITY||Jonty Rhodes|| |||Deiniol Williams|| |||Phil Andrews|25 July 2023| |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||| Page 1 ## **TRINITY CHURCH CHESTER** ## **REPORT OF THE TRUSTEES** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** The Trustees have pleasure in submitting the Report and Accounts for the year to 31 December 2023. ## **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 continued to be held, in which Communion was practiced once per month. A parent-supervised creche room continues to be available for parents with young children during the service and a video relay of the service was connected to the room during the last year. Average attendance at the Sunday service was 35-45 across the year. (b) a weekly prayer meeting continued to run, 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) A Christmas carol service was held in December. (d) Women’s Bible studies and book groups were held informally throughout the year, hosted and led by a church member. 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 continued in post. This enabled the above events to be organised and maintained, as well as planning to begin for further activities in 2024 and beyond. 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. Page 2 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 45, and up to 18 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 financial period, receipts were £46,555 (2022 £60,417), and payments £54,787 (2022 £49,913). As a result the cash held by the charity decreased by £8,231 (2022 increase £10,505), to £47,087 (2021: £55,318), of which the full amount is unrestricted and can be used for any charitable purpose. Income from grants reduced compared to the previous year. Over 70% of income came from members' regular giving. ## **Reserves policy** The trustees have determined that the charity should aim to hold unrestricted cash of no less than £12,500 (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 £47,087 and the charity is complying with its reserves policy. Page 3 ## **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. The notes on page 8 form part of these accounts. ## **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: Philip Andrews Philip Andrews (Oct 22, 2024 12:04 GMT+1) ___________________________ Philip Andrews Oct 22, 2024 Date:_______________________ Page 4 ## **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 year ended 31 December 2023 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 Archie McDowall (Oct 22, 2024 12:31 GMT+1) Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB Date: Oct 22, 2024 Page 5 ## **TRINITY CHURCH CHESTER** ## **RECEIPTS AND PAYMENTS ACCOUNT** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** |Notes
**_Income receipts_**
Donations
**_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
supporting churches|General
Designated
Funds
Funds
£
£
33,834
-
12,722
-
46,555
-
46,555
-
54,787
-
54,787
-
8,231
-
-
-
-
8,231
-
-
55,318
-
47,087
-
Unrestricted Funds|2023
£
33,834
12,722
46,555
46,555
54,787
54,787
8,231
-
-
8,231
-
55,318
47,087|2022
£| |---|---|---|---| ||||20,465
39,952| ||||60,417| ||||| ||||60,417| ||||49,913| ||||49,913| ||||10,505
-| ||||10,505
44,813| ||||55,318| The notes on page 8 form part of these accounts. Page 6 ## **TRINITY CHURCH CHESTER** ## **STATEMENT OF ASSETS AND LIABILITIES** ## **AS AT 31 DECEMBER 2023** |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
£
£
47,087
-
**47,087**
**-**
180
-
470
-
650
-
Unrestricted Funds|2023
£
47,087
**47,087**
180
470
650|2022
£| |---|---|---|---| ||||55,318| ||||**55,318**| ||||163
350
513| ## **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: ___________________________________Philip Andrews (Oct 22, 2024 12:04 GMT+1)Philip Andrews Philip Andrews Oct 22, 2024 Date:_______________________ The notes on page 8 form part of these accounts. Page 7 ## **TRINITY CHURCH CHESTER** ## **NOTES TO THE ACCOUNTS** ## **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **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. |**2**
**Payments in relation to charitable activities undertaken directly**
Employment costs (see note 4)
Ministry expenses
Outreach activities
Conferences and events
Rent
Insurance
Mission & other Gifts
Independent examination
Office costs|Unrestricted Fund
General
funds
£
30,733
2,769
-
863
16,685
212
2,435
420
670
54,787|s
Designated
funds
£
-
-
-
-
-
-
-
-
-|2023
£
30,733
2,769
-
863
16,685
212
2,435
420
670
54,787|2022
£| |---|---|---|---|---| |||||29,366
3,837
316
206
14,287
205
300
1,396| |||||49,913| ## **3 Transactions with related parties** Deiniol Williams served as church leader and was paid £30,733 (2022: £29,366) 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 £11,067 (2022: £11,067) 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
£
55,318
**55,318**|Receipts
£
46,555
**46,555**|Payments
£
54,787
-
**54,787**
**-**|Transfers
£
-
**-**|Closing
balance
£
47,087| |---|---|---|---|---|---| ||||||**47,087**| Page 8