2024-12-31-accounts

Trinity Church Chester

Report and Accounts Year ended 31 December 2024

TRINITY CHURCH CHESTER

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 DECEMBER 2024

ADDRESS FOR CORRESPONDENCE 10 Lime Wood Close Chester CH2 2HD GOVERNING DOCUMENT Constitution dated 20 November 2020 CHARITY REGISTRATION NUMBER 1192452 TRUSTEES RESPONSIBLE FOR Lourens du Plessis (resigned 16 Sept 2025) MANAGING THE CHARITY Jonty Rhodes Deiniol Williams Phil Andrews INDEPENDENT EXAMINER Archie McDowall BA CA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Page 7 Notes to the Accounts

Page 1

TRINITY CHURCH CHESTER

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees have pleasure in submitting the Report and Accounts for the year to 31 December 2024.

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 45-55 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.

(e) Several seminar series on church history, church membership and church doctrine took place.

(f) An evening service started in the Autumn 2024.

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. A building committee was established to prepare and consider any potential suitable sites.

1. 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 2025 and beyond.

2. An Assistant Minister was engaged on a 12-month contract and specific fund raising was made to cover this cost. This specific fundraising is identified as restricted.

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.

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 50, and up to 18 on Wednesday evenings.

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1. 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 £116,164 (2023 £46,555), and payments £67,249 (2023 £54,787). As a result, the cash held by the charity increased by £48,915 (2023 decreased £8,231), to £96,002 (2023: £47,087), of which £27,381 is restricted and the balance £68,621 is unrestricted and can be used for any charitable purpose. Income from grants from supporting churches increased compared to the previous year. Income from members' regular giving increased by 26%.

Reserves policy

The trustees have determined that the charity should aim to hold unrestricted cash of no less than £13,500 (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 £68,801 and the charity is complying with its reserves policy.

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 (“ex-officio”) 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:

Phil Andrews

_________ Phil Andrews (Oct 2, 2025 14:57:46 GMT+1) Philip Andrews

Oct 2, 2025 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 year ended 31 December 2024 on pages 5 to 7 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 7, 2025 11:52:11 GMT+1)

Archie McDowall BA CA

Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Oct 7, 2025

Page 4

TRINITY CHURCH CHESTER

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2024

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 Founding grant from denomination and supporting churches Net of receipts / (payments) before Payments in relation to charitable activities undertaken directly	General Funds £ 43,854 31,374 75,228 75,228 53,694 53,694 21,534 - 21,534 47,087 68,621	Restricted Funds £ 40,936 - 40,936 40,936 13,555 13,555 27,381 - 27,381 - 27,381	2024 £ 84,790 31,374 116,164 116,164 67,249 67,249 48,915 - 48,915 47,087 96,002	2023 £ 33,834 12,722 46,555 46,555 54,787 54,787 8,231 - 8,231 55,318 47,087

The notes on page 7 form part of these accounts.

Page 5

TRINITY CHURCH CHESTER

STATEMENT OF ASSETS AND LIABILITIES

AS AT 31 DECEMBER 2024

Notes A Cash funds Cash at bank with immediate access Notice deposits Petty cash B Other monetary assets Gift aid due to charity C Liabilities Falling due within one year Pension contributions Fee for Independent Examination Total	General funds £ 68,621 - - 68,621 5,605 5,605 378 444 822	Restricted funds £ 27,381 - - 27,381 - - - - -	2024 £ 96,002 - - 96,002 5,605 5,605 378 444 822	2023 £ 47,087 47,087 180 470 650

D 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:

Phil Andrews

Phil Andrews (Oct 2, 2025 14:57:46 GMT+1) _____ Philip Andrews

Oct 2, 2025 Date:_____

The notes on page 7 form part of these accounts.

Page 6

TRINITY CHURCH CHESTER

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2024

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 had general unrestricted funds and restricted funds.

2 Payments in relation to charitable activities undertaken directly Employment costs (see note 3) Ministry expenses Conferences and events Rent Insurance Mission & other Gifts Independent examination Office costs Worship Services- Visiting Preachers etc.	General funds £ 31,537 3,884 53 14,187 230 1,263 432 880 1,229 53,694	Restricted funds £ 11,928 1,627 - - - - - - 13,555	2024 £ 43,465 5,510 53 14,187 230 1,263 432 880 1,229 67,249	2023 £ 30,733 2,769 863 16,685 212 2,435 420 670 1,229 56,016

3 Transactions with related parties

Deiniol Williams served as church leader and was paid £30,484 (2023: £30,733) 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 (2023: £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 Restricted funds Assistant Minister Fund and Church Plant Total funds	Opening balance £ 47,087 47,087 - - 47,087	Receipts £ 75,228 75,228 40,936 40,936 116,164	Payments £ 53,694 53,694 13,555 13,555 67,249	Transfers £ - - - - -	Closing balance £ 68,621 68,621 27,381 27,381 96,002

Funds were raised to cover the full costs of an Assistant Minister on a one year contract who would then lead a new church plant at Buckley, North Wales.

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