2023-08-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST AUGUST 2023

TRINITY CHURCH SALISBURY

(Charitable Incorporated Organisation)

CHARITY REGISTRATION No: 1199494

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TRINITY CHURCH SALISBURY

(Charitable Incorporated Organisation)

CONTENTS

Page 3	Legal and Administrative Information
Pages 4-6	Trustees Report
Page 7	Independent Examination Report
Pages 8-9	Receipt and Payments Accounts

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TRINITY CHURCH SALISBURY

(Charitable Incorporated Organisation)

LEGAL AND ADMINISTRATIVE INFORMATION

CHARITY NUMBER 1199494

DATE OF REGISTRATION 29th June 2022 START OF FINANCIAL YEAR 29th June 2022 END OF FINANCIAL YEAR 31st August 2023 TRUSTEES AS AT 31ST AUGUST 2023 P.J. Bentley-Taylor (Elder, Pastor) E.M. Brownlee (Elder) J.R. Helps (Elder)

LEGAL STATUS

Charitable Incorporated Organisation

GOVERNING INSTRUMENT OBJECTS

CIO Foundation Registered 29th June 2022

1) THE ADVANCEMENT OF THE CHRISTIAN FAITH IN ACCORDANCE WITH THE BASIS OF FAITH PRIMARILY BUT NOT EXCLUSIVELY WITHIN SALISBURY AND THE SURROUNDING NEIGHBOURHOOD.

2) SUCH OTHER CHARITABLE PURPOSES AS SHALL, IN THE OPINION OF THE CHARITY TRUSTEES, FACILITATE THE WORK OF THE CHURCH, PROVIDED THAT SUCH PURPOSES MUST BE CARRIED OUT IN A MANNER CONSISTENT WITH THE BASIS OF FAITH.

CORRESPONDENCE ADDRESS

Trinity Church Centre 15/16 Hawksridge Salisbury SP2 8ER

PRIMARY BANKERS

CAF Bank Ltd West Malling Kent ME19 4TA

INDEPENDENT EXAMINER

P. Magee FCA BFP CTA BrightFin Accounting & Tax 71-75 Shelton Street Covent Garden London WC2H 9JQ

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TRINITY CHURCH SALISBURY

(Charitable Incorporated Organisation)

TRUSTEES’ REPORT FOR THE YEAR ENDED 31ST AUGUST 2023

Charitable Objects:

The objects of Trinity Church Salisbury are:

1. The advancement of the Christian faith in accordance with the Basis of Faith primarily but not exclusively within Salisbury and the surrounding neighbourhood.

2. Such other charitable purposes as shall, in the opinion of the charity trustees, facilitate the work of the Church, provided that such purposes must be carried out in a manner consistent with the Basis of Faith.

Structure, Governance and Management:

Trinity Church Salisbury is a Charitable Incorporated Organisation, affiliated with the Fellowship of Independent Evangelical Churches (FIEC). It is governed by a Constitution dated 12th June 2022. Registered Charity status was granted on 29th June 2022 under Registration Number 1199494.

The Charity is governed by a board of trustees who also constitute the members of the Charity and the leadership of the Church. They meet regularly (normally fortnightly) to set policy and review the activities of the Church and their decisions are subject to the scrutiny of the members of the Church body (normally twice yearly) in accordance with 'Church Life and Conduct', an internal document which sets out the practical workings of the Church.

Significant financial decisions are taken with the approval of the members of the Church body through a formal vote. Trustees are appointed by existing trustees where the existing trustees have satisfied themselves of the need for further trustees and the qualifications – spiritual and otherwise – of those proposed for the role, through consultation with the Church body as specified in 'Church Life and Conduct'.

During the period under review, all trustees served without remuneration in their capacity as trustees. Those trustees who are Pastors receive remuneration in that capacity at levels determined by non-Pastor trustees, as well as, in some cases, rent payments in connection with the Church Manses at levels determined by the non-Pastor trustees, meeting separately, at or below the appropriate market levels for the relevant property. The Pastors themselves do not participate in any determination of the remuneration they receive. Trustees have no beneficial interest in the Charity.

Review of Activities:

When planning and reviewing the objectives and activities of the Church, due consideration has been given to the Charity Commission’s general guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular, the Church aims to enable ordinary people to live out their faith as part of our Church in their local communities.

The Church is committed to reaching, teaching, discipling and training Christians to carry out Gospel ministry in Salisbury and further afield. The Church welcomes members and attendees

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from all backgrounds and actively seeks to invite members of both the Church and the local community to benefit from its ministries.

The ministries of the Church are overseen by its leadership and rely on the extensive involvement of volunteers drawn from Church members. This pattern is seen in all areas of the life of the Church.

Through the year, the Church held a series of weekend and midweek meetings and activities in Salisbury and in addition provided financial support and pastoral care to individuals and also supported other organisations involved in Christian mission and training.

The children’s and families' work also continued to develop. As well as Sunday activities for children and young people, special events for the youth in the local community were held.

A number of other small groups met to teach those enquiring about the Christian faith, to nurture those who are already committed to the faith and to introduce the Church's beliefs to those exploring becoming a member of the Church.

There is a strong training ethos and opportunities are provided for self-funded, full-time volunteers, generally known as ‘Ministry Trainees’, to learn about Christian ministry in the context of the Church. Other volunteers are given training in various areas, including music, children’s work, group leadership, safeguarding and general Christian ministry. Some of this training is provided in-house; other elements are achieved through attendance at conferences and training courses further afield.

The Church used a number of venues, including family homes, to host their various activities. However, most activities took place in South Wilts Grammar School in Salisbury and at the Trinity Church Centre.

Finance:

Receipts, outgoings and balances are as shown in the statement of financial activities and balance sheet appended. The Charity’s funding principally came from gifts and donations made by members of the Church together with associated Gift Aid. In addition, significant funds came in the form of grants from external bodies.

The trustees have established a reserves policy whereby, in normal circumstances, cash reserves should be retained amounting to three months’ basic operating costs (such costs being estimated at a nominal 80% of the full current-year charity budget). In the 2023 financial year, this target was met.

Against a budgeted income of £106,040 the Church received a total of £144,641. Of the additional income of £38,601, gifts from Trusts for our second year of operation of £22,869, were received during the period under review. Individual giving exceeded the budget by £12,092 of which £5,700 was from members’ pledges for the second financial year but received in the period under review. Income from Church lunches and book sales exceeded budget by £2,464.

Our expenditure was £87,033 against a budget of £79,276. The increase in costs was largely attributable to the costs of Church lunches and books being £3,102 higher than planned and the costs of administration and setup being £3,125 higher than planned.

At the end of the first year, the Church held a cash balance of £57,608 which was higher than anticipated and which provides a strong platform for the second year of operation.

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Responsibilities of the trustees

The trustees are responsible for preparing the Report of the trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the Charity for that period. In preparing the financial statements the trustees are required to:

• select suitable accounting policies and apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on a going concern basis unless it is inappropriate to assume that the Charity will continue in operation.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. They 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 are responsible for the maintenance and integrity of the charity and financial information included on the charity's websites. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees on 14th May 2024

Signed by J Helps on behalf of the trustees

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TRINITY CHURCH SALISBURY

(Charitable Incorporated Organisation)

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the accounts of the Trinity Church Salisbury for the year ended 31st August 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust’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:

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

2. 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.

Signed:

Name: Penny-Ann Magee

Relevant professional qualification or membership of professional bodies (if any): FCA BFP CTA

Address: BrightFin Accounting & Tax, 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ

Date: 20th June 2024

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CHARITY COMMISSION FOR ENGLAND AND WALE 'RINITY CHURCH SALISBURY 119)494 Receipts and payments accounts CC16a To Section A Receipts and payments Unreslri¢¢e Rqstricted funds Endowm•nt Totsl fund5 A1 R•c•i Inthdual DtXKK5 2$261 ID,755 10.753 Truglsandl>MKchÈ& Lunth ard BSN7B Sub toiellGmss incom& forARI 144M4Z • tAbl•. NONE Subkn 141142 ents ual nue EwipT 11492 1442 1,016 4,416 1251 X01 Adrnlnlstrab￿ 51.014 A4As$et and Investment purehas•, {• txbl•l Sub to N•1 ofrnc•lpl￿•Ym•rtts) A5Trnnsf•rn bItt￿n fund A6Ca•hfiJnds last yexend ¢•sh lunds thls ya•r•nd

Note:

During the financial year trustee P. Bentley-Taylor received £33,818 in salary related payments, £3,020 in Pension Contributions and £20,000 in accommodation costs in his capacity as Senior Pastor of Trinity Church Salisbury in furtherance of the Charity's objects.

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