TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023
The trustees present their report and accounts for the year ended 31 December 2023
The legal and administrative information together with the statement of trustees' responsibilities form part of this report.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (FRSSE), the Charities Act 2011 and FRS 102, and comply with the church's constitution.
The accounts have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'.
This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Structure, governance and management
The charity was established by constitutions adopted on 10 May 1897 and 15 December 1923, and a scheme of 29 January 1981 as amended by orders of 7 February 2006 and 7 May 2008.
Worthing Tabernacle is an independent evangelical free church associated with the Fellowship of Independent Evangelical Churches (FIEC). We are a community of God's people of all ages, background and temperament. We seek to strengthen this community by loving relationships throughout church life. Our mission is to make disciples of the Lord Jesus Christ, baptising them into the name of the Father, and of the Son, and of the Holy Spirit.
We are committed to unity with those who are one with us in the truths of the Gospel and who recognise the final authority of scripture.
The trustees who served during the year were:
Mr J Cook Mr J E Burling Rev. R Owen Mr A D Stubbs Rev. S Mason Mr P Barrett Mr M Campbell Mr H Barnes-Moss Mr M Berwick (Resigned September 2023) Rev. Grant Campbell
Constitutionally as far as practicable the trustees shall from time to time consist of the Pastors, the Elders for the time being and five other members of the church. The five other members of the church are chosen by the Eldership and come before a church meeting for a vote, a simple majority sufficing.
New trustees are advised of their obligations under charity law and the Charity Commission guidance on trustees' duties and are informed of the content of the church's constitution.
As detailed at note 2 to the accounts, the only Trustees to receive remuneration are Rev. R Owen and Rev. S Mason, in their capacity as Pastor and Assistant Pastor respectively, not as trustees. This is a provision which is consistent with our constitution and rules.
All trustees give of their time freely and receive no remuneration for this role.
Staff pay levels are reviewed annually and we seek to maintain them in line with comparable church salaries in the region. In addition, as a useful guide (but not a rule) we have observed the Teachers Pay Scale for non-management teaching staff in our benchmarking exercises.
The Pastors and Elders meet regularly, at least once or twice a month, and are responsible for the overall strategic direction, policies and ministries of the church. Responsibility for administering the expenditure previously agreed is delegated to the Deacons who have some discretion. Responsibility for the general administration of practical, rather than pastoral, areas of the fellowship is delegated to the Deacons, who progress their responsibilities and meet together both collectively and in sub-committees. Responsibility for administering the mission expenditure previously agreed, for the support of our personnel serving mainly overseas, is delegated to the Mission Council which usually meets bi-monthly. All the finance functions of the charity are under the control of the Church Treasurer.
The Staff Team consists of the Pastors, Administrator and interns (when appointed). This team directs the day-to-day ministries and activities of the fellowship, meeting both informally and together, usually weekly. The team is assisted in administrative and pastoral issues by a number of volunteers on an ad-hoc basis. As church Administrator, Mrs K Campbell is responsible for the day-to-day management of the charity.
The trustees have assessed the major risks to which the church is exposed, in particular, those related to the activities and finances of the church and are satisfied that systems are in place to mitigate exposure to the major risks.
Given the work the church carries out in the community, the trustees consider the charity to be a benefit to the public in the local area.
Objectives and activities
The trustees have considered the Charity Commission's guidance on public benefit and, in particular, the specific guidance for charities for the advancement of religion.
Worthing Tabernacle's main purpose is to make disciples of the Lord Jesus Christ, baptising them into the name of the Father, and of the Son, and of the Holy Spirit. We aim to proclaim and advance the Christian religion through meetings and media, at home and abroad. The church uses a variety of assets and means to achieve this including proclamation, education and practical support, both to those within the church community, and those without.
Assets
Among other assets we have a lovely old church building, now over a hundred years old, in which we worship God in a mix of traditional and contemporary styles. We use various social media channels and tradition print resources to assist in our work. We also use the buildings to serve the public through children’s work, family support and in our bookshop (Chapel Books and Gifts).
These spaces need to be carefully maintained in a way which is both fit for purpose and sensitive to community needs, health and safety, and preservation.
The charity owns two residential properties currently used for housing ministry workers.
Means
The first must be the preaching and teaching of the Word of God, and its application to hearts by the Holy Spirit; this is paramount in our fellowship. This takes place in a variety of ways, both to our own congregation and any members of the public who wish to attend, and to the wider public through our website and social media channels.
Pastoral staff are set aside to lead, pray, prepare and serve our church members in this way.
Prayer and fellowship
Mid-week prayer meetings take place on church premises fortnightly on Wednesdays in public prayer meetings. In addition, various other opportunities to pray and have fellowship are offered to church members, using online, one to one, or other ministry groups. Home groups meet fortnightly in people’s homes to pray, study and offer basic practical help. In order to encourage and build our fellowship, we also have a men’s and women’s fellowship, youth meetings and other public meetings such as our hymns and coffee afternoons.
There are of course many other ministries which play their part in achieving our purpose, including the CAMEO toddler group, the Children’s clothing ministry (aka Swip Swap).
We have been working hard on our vision to transform Chapel Gifts and Books into a coffee shop which will also sell a small range of books, bibles and other resources. We have also agreed to convert the old church office space on the first floor into a second flat. This may be used to house church workers, missionaries, or possibly even in private letting in order to generate a small income for the charity. Certifications, permissions and planning applications are being sought. A committee has been appointed to oversee the work.
In the meantime, Chapel Gifts and Books - a Christian Book & Gift shop, opens 6 mornings a week.
Grant Making
We make grants to various organisations and individuals, which are conducting activities consistent with the aims and objectives of our charity. The grants are for the costs associated with the work concerned, and the people doing the work are in many cases members of our
church working in ministry overseas. This is essentially what our Mission Partners Fund seeks to do.
We may also make ad-hoc grants to organisations, where funds permit, but again this is for activities consistent with our own work. The amounts concerned are either part of the annual budget review for regular grants or one-off ad-hoc disbursements based on available funds and to meet needs as they are made known to us.
Use of Volunteers
Scripture (Ephesians 4:12) says that the role of ministers is to prepare God's people for works of service, so that the body of Christ may be built up. Therefore, it is the 'normal members' who are the engine room of church activities, with the ministers being the ones who play the supporting role in preparing God's people to do so. We believe in an every-member-ministry. We look to help every member find their place to serve, whether it be a person with much free time putting in many hours each week, or someone frail at home who commits to pray when they can. Whatever the level of input, everyone should be able to do something. We value our volunteers very highly. To support this work, we DBS check all volunteers working with children or vulnerable adults and operate safeguarding and health and safety policies.
Achievements and performance
The Church has faithfully maintained Sunday services both morning and evening and continues to livestream and use social media to engage those who are providentially hindered from attending. We view our online presence as a way to serve these folks, but also as a digital front door to those who are still checking us out.
Pathfinders (Reception to year 6) and Fusion (year 7 to 12) continue to meet on Sundays. Cameo, our Parents and Toddlers Ministry meets weekly in term time and is a growing ministry.
The Mission Fund, continued to support 6 individuals or couples serving both in this country and overseas. We recognise that a commitment to mission partners must grow or shrink at the same rate as the main church congregation and funding. One of our mission partners retired on Dec 31[st] , 2023.
Our American Intern, Joey Staton served and continued to train with us through the year.
The Church shop, Chapel Gifts & Books, continues to be well supported and has been selfsupporting (ie, it has not required subsidy from other funding sources). Due to the reduced opening hours and challenging retail conditions, together with our vision to modernise, we have chosen to be conservative with any profits that are made, aiming to re-invest.
The Church website and social media presence continues to be well used, and its contents remain under constant review.
Jeremy Cook has continued to serve as Treasurer during the period, and is supported by Alan Waite and others.
We continued to host a Union School of Theology Learning Community, providing fully accredited (by Open University) seminary level theology degrees. We had four students in the calendar year.
We managed to go a whole year without replacing our Premises Officer. We give thanks to our volunteers, but we are aware that this is still a need, and so we have kept ourselves open to the possibility of filling this role (or one like it) by maintaining a budget for that salary.
The Governments Auto Enrolment Pensions Scheme continues for all eligible staff.
At the end of 2022 a serious fault developed with the church heating system. We had to bring in a rented space heater and use other forms of heating for office rooms and other meeting rooms while work could be done to repair the system.
No money was put aside in 2022 for the Building Reserve which currently has £55k including £20K for Driveway and £10K for Rewiring.
Financial review
Unrestricted expenditure exceeded incoming resources in the year by £5,182.00. Given the level of reserves, the trustees consider the charity's results and the financial position of the charity to be satisfactory. The trustees consider that reserves are adequate to cover 33 weeks expenditure, to act as a buffer fund, and will not be allowed to fall below 8 weeks expenditure.
The expected level of funding will be adequate to support the charity's needs over the next twelve months. Our considerations exclude designated funds and restricted funds, and the trustees are happy that the unrestricted reserves can cover any timing differences between spending and receipt of income, and to cover any emergency building repairs, for example.
The Worthing Tabernacle principally receives its funding from voluntary donations by the members of the church and regular attenders. Expenditure during the year under review is spent on the ministry costs of the church and the administration and property costs supporting those ministry costs. Ministry is the key objective of the charity, which is principally the preaching of the Gospel in the UK and overseas; the pastoral care of the members, regular attenders and visitors to the church; and various outreach activities conducted in the UK and overseas.
Plans for the future
It was the church’s intention to continue through 2024 with the existing services and ministries mentioned under Achievements and performance.
In 2024 a two-way review into the ongoing role of our Assistant Pastor will take place, possibly enabling him to seek his first pastorate.
Work will continue on our Coffee Shop project and that will be ongoing during 2024. This process continues together with the possibility of converting the first-floor church office into a flat.
Like other churches our activities will be heavily reliant on volunteers some of whom are now getting quite elderly but continue to give faithful service.
Work on the heating system, and a full electrical survey and any recommendations will be undertaken in 2024 as well as ongoing maintenance.
A review of our current PA provision will be undertaken in 2024 to identify the needs and potential costs of keeping our equipment up to date and in working order. The activities of the church are very reliant upon this technology.
Replacement workers will continue to be recruited from amongst the existing congregation and from new members to the church. This is an ongoing process which will continue into 2024 and beyond.
R Owen
On behalf of the board of trustees Rev. R Owen Pastor, Chair of Trustees Dated 09/12/2024
2024 Projects – Continue working towards closing Chapel Gifts & Books and opening the new Café project described above and the conversion of first floor offices to a flat.
Slatement of Flnan¢lal Actlvltles For the year ended 31 Decomber 2023 Vlorthing Tabernacle notes Unregtrlctsd De$lgnatsd Re$trlcted fund¥ lunds nd$ 2023 Total 2022 Total Incoming resources from generated funds Donation5 and legacies Activities for generating funds Investment in¢x)me 144,863 17.970 17.325 27,777 172.640 17,970 18,651 207,324 19,651 6,408 10 1,326 Total Incom• 180 158 29,103 209,261 233 383 Costs of generating funds Costs ol raising funds Cost of generatlng voluntary Income 19,387 165.953 19,387 206,908 21.417 219,871 11 411 40,544 Total expendltura 185,340 411 40,544 226,295 241 288 In¢om• I l•xpendlturel hfore tran•f•rn 5,182 411 11,441 17,034 Tmnsfers betweon funds N•t Incomlnglloutyolngl ro•ourc•s fOre other galn•l(l**a} 15,1821 14111 111,4411 117,034) (7.905) Gains I110558$1 on invgstmgnl assets TOTAL INCOME I {EXPENDITUREI FOR THE YEAR 5,182 411 11,441 17,034 7,90S BaLgnces brought fOard 2,222,531 31,703 49,112 2,303,346 2.311,251 Balances carried fOard 2,217.349 2286 312 2 303 346
Balance Shoot As at 31 Decgmbor 2023 W¢rthlng Tabornacl• 2023 Total 2022 Total nol•8 Unrestrlcted Designated R•$trlctsd Flxed Assets 1827.926 1,827,926 24,674 24,674 1 852.600 1,852,600 1,857,206 1,857,206 Current A88ets Stocks Cash al Bank- Current Account Total current assets 13,408 383,154 396.562 13,408 427,344 440,752 13,408 439,605 453,013 6,818 6,618 37,572 37,572 LlabllStl•8 Creditors due within one year 7,040 7,040 6.873 Net curr•nt as8• 389.522 6.618 37,572 433,712 448,140 Total N•t Ass•ts 2 217,448 31,292 37,572 2,286,312 2,303,346 Funds Unreslr*lad Dgsignal8d Restricted 15 2,217,349 2,217,349 31,292 37,871 2,286,312 2,222,531 31,703 49,112 2.303,346 31,292 37,671 37,671 2.217 349 31,292 The accounts We approved by the Trustees on Mr J 8urting Trustae Mr R Ow8n Truslge The attached notes11 151 form part of this 81aleenl.
Notgs to th• financial statements Worthlng Tabernacle 1 A¢¢ountlng poll¢l•$ Accounting convenllon These accounts have been prepared under the hlstorfcal cost convention wrf(h items recognised al cost or Iran5aclion value unless olh8rws8 statad in the relevant notes lo these accounts. These accounts have b8en prepared in accordance wrth the slalemenl of Recomnwnd9d Praclic8'. Accounting and Reporting by Charities preparing Ihelr accounts in accordance with the Financial Reporting Sland8rd applicablg in the UK and Republ of Ireland IFRS 102} issued on 16 July 2014 and with the Charities Act 2011. The charMy con81ilules a public benefit as defined by FRS 102. Incoming s0e$ Legacy incoTh is recognised when the charity is advised by the personal presentatIVe of an eslale that payrnenl will be rnade or property Iran8ferred and tho amount involved can be quanlffied. Donali)ns, grft abd and grfts are accounted for when receiv8bla by tha charity. Income from the eh8nty IS 8ccounled for wh9n receivgd. and shown undor other trading acllvSties. Resources expended Expendllure is accounted lor on an aecnjals basls and ha5 been classIfd under headlngs that aggregate all cost related lo the category. EKpendttu relallng lo the charfly shop is 8hDwn under raising funds and includas th8 c051s connected with the Chapel Grfls and books. Aetlvtties undert8ken dirèctly within church mlnkglry are costs whkh relate lo the running of the church adlvilles nd furtherance of the charity's objectives. Grant funding is included in the Slalèment of Financtal Activities ISOFAI when approved by tho Irusloes. Support costs arg those Incurrgd In connfrctlon wllh tha administration of the charity and includ8 property expense8 relallng to the malnlenance ané upkeep of the church. Fixed Assets Tanglble fixad assets. olhar than ffaehold land, arè statad al c051 or valuation s5 depreciation. Assets purchased below £5,000 8re wrillen off lo the SOFA in the year ot expèndrtur8. OepreclatK>n 58 provided al rates calculated lo write off the cost less e$limaled resUal value of each asset over il's expected useful life, 8$ follows.. Freehold land and buildin95 Kitchen Improvernents Fixlures, fillings and &qulpment 2Yo per annum strawhl line 1 Ovo per annum reducing balance 25Vo per annum slraighl line Stock Stock is slated al th8 lower of first in, first out cost and nel realisable value. Pension The Charity opèrates a defined contributions pension scherre. Contributions are charged in the accounts as they become payable in accordance the rulgs of the scheme.
Notes to the financial statemonts Worthlng Taberna¢le 1 Accountlng policios Fund accounting Unrestricted funds are available for use al the discretion of the Iruslees in Ihe furtherance of the general objectwes of the charity and which have not been designated lor any olhgf purpose. Designal8d funds represent the Building R8paiTr Reserve. Reslrided funds are used in accordance with spèerfie restricllons Imposed by donors or which have been rd15ed by the charity for a particular purpose. The costs of raising and administering such funds 8re charged 8g8insl the specifK fund. TaXatn The charity Is axempl from lax on ils charttable activities. 2 Trusteos. •xpensos and r•mun•rallon In accordance th our govemSng document. Paslor R Ow8n and S Mason rece&d salary paymen15 of £37,83612022 . £35,328) and £29,40012022 - £25,220} in the year. Tnjslees Exp8ns8S In the yèar lo 31 $1 Q&cember 2023. no Trustees were paid for ¢xpens8s12022.. £nil}. 3 R•lat•d partl•s The charity Is controlled by the trustees. 10
Notes to th• flnanclal slatements Worthlng Tabernacle 4 Flxed As$ots Land and Buildings Kf(chèn improvament Church fillings and eqUipnnI Totrl Cost Brought forward Addrtions Carried forward 1.917.389 27,730 70,165 2,015,284 1,917,389 27,73CI 70.165 2.015.284 Deprnciation Broughl forward Charge in the year Ellmlnallon In the ye8r C8rried forward 64,293 4.195 23,620 411 70,165 1 $8,078 4,606 68,488 24.031 70.165 162,684 Nel Book V•lue At 31 D•c•mb•r 2023 1,848,901 3,699 1,852,600 Al 31 Decernber 2022 1,853,096 4,110 1,857,206 Land and bulldings includes freehold properties al Ch8p81 Roatj, Worthing valued In 1997 al £1,543.928. 5 D•btor¥ 2023 2022 Other debtors Pr9paYnnts Total 6 Crodltor4 duo wlthln one year 2023 2022 Taxation, SOCk81 security and pension Accruals 2,040 5,000 1,873 5.000 Total 7.040 6,873 7 Ponslon ¢¢mrnltments 2023 2022 Contributions payable by thg charity for the year 7,170 7,170 The charity operdte5 a defined contribution pension schoTh. Th9 assets of tho scherno are held sgparalely from IhD5e ol the chadty in an independently adminisl8red fund. The pension cost ch8rge represents contrfbutions payable by the charity to the fund.
Notes to th• flnanclal statements Worthlng Tabernocle 8 Donation and legaclos Unrestricted DÈslgnat•d R•strici•d Total 2023 Total 2022 Donallons and glfts Legacies Totsl 144,863 27.777 172.640 175.812 31,512 207.324 144.863 27,777 172,640 9 Other tradlng 4¢tlvlll8¥ Unrestrlctsd S1onad R•8trlcted Total 2023 Total 2022 Shop lumover Grant 17,970 17,970 19,651 17,970 17.970 19,651 Staff costs Other Iradlng c081s {6,2451 13,142 119.3871 16,2451 11.4271 119.3871 121.4171 Total 1,417 1,417 1,766 10 Unrostrlctod D&Blgnatsd R&¥trlctèd T*)tal 2023 Total 2022 Intere81 and dldendS Rent Total 14,125 3,200 17.325 1,326 15,451 3,200 18,651 3,258 3,150 6,408 1.326 12
WORTHING TABERNACLE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF WORTHING TABEANACLE I report on the acctsunts ol the charity lor Ihe year ended 31 December 2023, which are sel out on pages 7 is. This rèporl is madè $018ly to the charty's trustees. as a body, in accordance with the Charities Act 2011. My work has been undertaken so that I might slat6 to the charity's tru8tees those matters l am requlred to 51at& to them in an independent examiner's repon and for no other purpose. To the lullesl extent permitted by law, I do not accept or assurn8 responsibility lo anyon8 olh•r than tha chafily and ths charity's tru518gs as a body, for my work, lor this report, or lor Iha opinions I hav& formèd. Resp8ctSv• ro8pon85bllltle$ ol tru$t••i •nd •x•mln•r The charity's tNglee9 Are respon8ible for the pr8paration ol the accounts. The charity's Iiustees consider that an audit Is not required lor this ggar under section 144121 ol the Charlties Acl 2011 (the 2011 Act) and that an independent gxamination 1$ negded. 11 is my responsibility to.. &xaming the accounts under s8Ction 145 01 the 2011 Act.. lo follow thg prfKedur8s laid down In the general Oir8Ctions gNgn by Charlty Crjmmisslon under section 14515llbl ol the 2011 Act." and to $kt8 whether Particular matters have come lo my attention. Ba$1• of Ind•ynd•nt oxamlnor'• report My examination was carriod out in accordance wilh thè g8neral Dlrections given by Iha Charlty Commlsslon. An examination includes a rgvigw ol the accounlirKJ records kept by the charlly and a comparlson ol the 8ccounls pre9ented with those records. It also includes consideration ol any unusual itèms 01 disclosures in tha accounts, and 8eaking explanations from you as trustees conceming any such rnatters. The procedures undertaken do not prode all the evidence that would be requir8d in an audll and consequently no opinion 18 given as lo whalher the accounts present a Iruo and lair vlgw, and the report 18 limited lo thosè matters set out in the 5tat8menl below. Independ•nt •xamlner'• •lat•m•nt In connection wth my ex8minalion, no matter has come to my attention.. 191 which gives me rwonable cause to bg1igv8 that In any material speCt the r8quirements'. to keep accounting records in accordance with sgcdon 130 01 tho 2011 Act,. and to prepare accounts whlch accord wllh the accounllng records and cornply wlth the accounltng requirement5 91 the 2011 Act., have not b88n met-, or Ibl to which, in my oplnion, attenticn should ba drawn In order lo enable a propèr understanding ol Ihg accounts to be r8hch8d. Mr$ Heather Chmsman FCA Chich8Ster Accounting 104 Stockbridge Road Chich8Ster Wèst Su&%e¥ P019 8QP Dat8d.' 201b September 2024