## **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and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.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 fO￿ard
2,222,531
31,703
49,112
2,303,346
2.311,251
Balances carried fO￿ard
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 81ale￿enl.

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 ￿s0￿￿e$
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 classIf￿d 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$limaled res￿Ual value of each asset over il's expected
useful life, 8$ 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.
TaXat￿n
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
eqUipn￿nI
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
Pr9paYn￿nts
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 ￿S1ona￿d
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 d￿ldendS
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$1• of Ind•ynd•nt oxamlnor'• report
My examination was carriod out in accordance wilh thè g8neral Dlrections given by Iha Charlty Commlsslon.
An examination includes a rgvigw ol the accounlirKJ records kept by the charlly and a comparlson ol the
8ccounls pre9ented with those records. It also includes consideration ol any unusual itèms 01 disclosures in
tha accounts, and 8eaking explanations from you as trustees conceming any such rnatters. The procedures
undertaken do not pro￿de all the evidence that would be requir8d in an audll and consequently no opinion 18
given as lo whalher the accounts present a Iruo and lair vlgw, and the report 18 limited lo thosè matters set
out in the 5tat8menl below.
Independ•nt •xamlner'• •lat•m•nt
In connection wth my ex8minalion, no matter has come to my attention..
191 which gives me rwonable cause to bg1igv8 that In any material ￿speCt the r8quirements'.
to keep accounting records in accordance with sgcdon 130 01 tho 2011 Act,. and
to prepare accounts whlch accord wllh the accounllng records and cornply wlth the accounltng
requirement5 91 the 2011 Act.,
have not b88n met-, or
Ibl to which, in my oplnion, attenticn should ba drawn In order lo enable a propèr understanding ol Ihg
accounts to be r8hch8d.
Mr$ Heather Chmsman FCA
Chich8Ster Accounting
104 Stockbridge Road
Chich8Ster
Wèst Su&%e¥
P019 8QP
Dat8d.' 201b September 2024