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2024-12-31-accounts

Annual Report for Trinity Bookshop Trust year ending December 2024

Cornerstone Christian Bookshop continues to acknowledge the presence of Jesus in Matlock and the surrounding villages. The increasing number of visitors to our area and new builds have increased the opportunity for new contacts and sales of Christian literature. This has also caused increased traffic, parking and infrastructure problems affecting helpers and customers.

Judy Crook and Mandy Thomas have continued to head up the shop processes, training and supporting volunteers. With help from Andy Kavalek the heating system has been more effective and a new counter installed. We aim to have 2 people working together and this means that our hours have remained from 10am to 3pm meaning some loss of trade although some helpers are willing to be flexible at the end of the day.

Formal meetings have not happened so regularly this year but 2 tea parties for 80[th] birthdays and a long serving Teal rep have enabled helpers to meet together who are on the rota at different times. David Green and Judy Crook and myself have met together as trustees to ensure compliance with our wider responsibilities and agreeing gifts to support other Christian causes. The exit of a long term tenant in the adjacent premises who used one of our rooms has led to challenges about the boundaries of our premises and lease which have financial implications. This we are still working to resolve but we are united in ensuring any decisions are based on proper interpretation of our legal responsibilities.

The desire to keep our ministry alive and resources available to local churches and the wider community is still as strong as ever but to continue we look for a new team to come alongside us but as yet we have not identified who they will be. We need to strengthen prayer support in the upper room.

The Lord continues to give encouragements and has a plan not yet fully known for each one. Churches around us are also facing major changes in their own buildings and leadership which may bring about new opportunities to work together.

Thank you for your continued interest, support and prayer.

Bernice Smith Chair Trinity Bookshop Trust

Phil 4 verses 6 and 7

TRINITY BOOKSHOP

Working name: Cornerstone Bookshop

Registered Charity number 510203

STATEMENT OF ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

TRINITY BOOKSHOP

LEGAL AND ADMINISTRATIVE DETAILS 2024

Trustees

Miss J. M. Crook Mr D. A. Green Mrs B. Smith Mr A. Kawalak

Charity Correspondent

Mr. D. A. Green

Independent Examiner

Tracy Lewis

Registered address of charity

2 Dale Road Matlock Derbyshire DE4 3LT

Bankers

CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ

Registered Charity Number

510203

Regulation

Constitution adopted 21st April 1980

Page 1

TRINITY BOOKSHOP

INCOME & EXPENDITURE

FOR THE YEAR ENDED 31ST DECEMBER 2024

2024 2023
Total Total
Funds Funds
£ £
Resources arising
Sales 66,256 56,690
Bank interest 2,239 1,913
Upper room hire and rental 180 350
Grant from DDDC for Covid-19 - -
Gross resources arising in the year 68,675 58,953
Resources used
Direct Charitable Expenditure
Purchases for resale 43,499 35,486
Less: Opening creditors 0 (1,065)
Add: Closing creditors 0 0
Add: Opening stock 20,476 22,358
Less: Closing stock (22,302) (20,476)
Add: Opening debtors - -
Less Closing debtors - -
41,673 36,303
Advertising 128 160
Bank charges 891 977
Book sellers and conference 605 150
Cleaning 960 1,000
Computer 143 227
Copyright 146 169
Electricity 2,089 3,702
Gifts 3 2,314 764
Internet 362 193
Insurance 722 706
Lease 0 0
Maintenance 169 364
Miscellaneous 137 185
Party 750 551
Postage and stationery 154 323
Rates 130 122
Rent 7,800 7,800
Telephone 286 342
Travel
Water 143 184
Window cleaning 250 231
Total expenses - 18,179 - 18,150
Governance Costs - -
Resources used in year 59,852 54,453
NET MOVEMENT IN RESOURCES IN YEAR 8,823 4,500

Page 2

TRINITY BOOKSHOP

RECONCILIATION OF FUNDS

FOR THE YEAR ENDED 31 DECEMBER 2024

Balance brought forward
1st January 2024
Net movement of resources
in year
Balance carried forward
31st December 2024
Represented by
Stock
2
Debtors
Cash at bank - Current Account
Cash at bank - Deposit Account
Current liabilities
Long term liabilities
Total net assets
31st December 2024
2024
Total
Funds
£
125,732
8,823
134,555
22,302
-
18,941
93,312
-
-
134,555
2023
Total
Funds
£
121,232
4,500
125,732
20,476
-
14,154
91,103
-
-
125,733

Page 3

TRINITY BOOKSHOP

STATEMENT OF FINANCIAL ACTIVITY AS AT 31 DECEMBER 2024

Current Assets
Stock
Debtors
Cash at Bank: Deposit Account
Cash at Bank: Current Account
Creditors: amounts falling due
within one year
Net Current Assets
Creditors: amounts falling
due after one year
NET ASSETS
Funds
Unrestricted Funds as at 1 January 2024
Net Movement of Resources in Year
UNRESTRICTED FUNDS AS AT 31 DECEMBER 2024
NOTE
2
2024
22,302
-
93,312
11,019.43
82,292.54
18,941
134,555
-
134,555
-
134,555
125,732
8,823
134,555
2023
20,476
SHD BE 20,475
-
91,103
10,751.97
80,350.73
14,154
125,733
-
125,733
-
125,733
121,232
4,500
125,732

These financial statements were approved on ……............................................

David A Green Trustee

Page 4

TRINITY BOOKSHOP

NOTES TO THE ACCOUNTS - 31 DECEMBER 2023

1 Accounting Policies

These accounts have been prepared in accordance with the recommendations of the Charities Statement of Recommended Practice.

2 Stock

Stock is valued at 60% of the normal selling price. This equates to the average mark-up level of stock.

3 Gifts made in the year

The following gifts were made:
UCB
CWR
Staff
MAST
Hope for Life
CiTP
Mercy Ships
Total
£
50
20
243
500
500
500
501
2,314

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINITY BOOKSHOP

I report on the accounts of Trinity Bookshop (registered charity number 510203) for the year ended 31 December 2024 which are set out on pages 2 to 5.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

……………Tracy Lewis

Page 6

TRINITY BOOKSHOP

flux

DETAILED ANALYSIS OF PURCHASES FIGURE FOR THE YEAR ENDED 31ST DECEMBER 2023

2023 2022
Total Total
Funds Funds
£ £
Resources arising
Sales 56,690 52,977
Bank interest 1,913 805
Upper room hire and rental 350 1,200
Grant from DDDC for Covid-19 - -
Gross resources arising in the year 58,953 54,982
Resources used
Direct Charitable Expenditure
Purchases for resale 35,486 30,106
Less: Opening creditors (1,065) (1,061)
Add: Closing creditors 0 1,065
Add: Opening stock 22,358 30,967
Less: Closing stock (20,476) (22,358)
Add: Opening debtors - -
Less Closing debtors - -
36,303 38,719
Advertising 160 -
Bank charges 977 891
Book sellers and conference 150 150
Cleaning 1,000 920
Computer 227 24
Copyright 169 30
Electricity 3,702 6,381
Gifts 3 764 2,320
Internet 193 112
Insurance 706 688
Lease 0 2,236
Maintenance 364 509
Miscellaneous 185 115
Postage and stationery 323 17
Rates 122 230
Rent 7,800 7,800
Telephone 342 1,321
Party 551
Water 184 73
Window cleaning 231 159
18,150 23,977
Governance Costs - -
Resources used in year 54,453 62,696
NET MOVEMENT IN RESOURCES IN YEAR 4,500 (7,714)

3

TRINITY BOOKSHOP

Working name: Cornerstone Bookshop

Registered Charity number 510203

STATEMENT OF ACCOUNTS

YEAR ENDED 31 DECEMBER 2024

TRINITY BOOKSHOP

LEGAL AND ADMINISTRATIVE DETAILS 2024

Trustees

Miss J. M. Crook Mr D. A. Green Mrs B. Smith Mr A. Kawalak

Charity Correspondent

Mr. D. A. Green

Independent Examiner

Tracy Lewis

Registered address of charity

2 Dale Road Matlock Derbyshire DE4 3LT

Bankers

CAF Bank Ltd 25 Kings Hill Avenue West Malling Kent ME19 4JQ

Registered Charity Number

510203

Regulation

Constitution adopted 21st April 1980

Page 1

TRINITY BOOKSHOP

INCOME & EXPENDITURE

FOR THE YEAR ENDED 31ST DECEMBER 2024

2024 2023
Total Total
Funds Funds
£ £
Resources arising
Sales 66,256 56,690
Bank interest 2,239 1,913
Upper room hire and rental 180 350
Grant from DDDC for Covid-19 - -
Gross resources arising in the year 68,675 58,953
Resources used
Direct Charitable Expenditure
Purchases for resale 43,499 35,486
Less: Opening creditors 0 (1,065)
Add: Closing creditors 0 0
Add: Opening stock 20,476 22,358
Less: Closing stock (22,302) (20,476)
Add: Opening debtors - -
Less Closing debtors - -
41,673 36,303
Advertising 128 160
Bank charges 891 977
Book sellers and conference 605 150
Cleaning 960 1,000
Computer 143 227
Copyright 146 169
Electricity 2,089 3,702
Gifts 3 2,314 764
Internet 362 193
Insurance 722 706
Lease 0 0
Maintenance 169 364
Miscellaneous 137 185
Party 750 551
Postage and stationery 154 323
Rates 130 122
Rent 7,800 7,800
Telephone 286 342
Travel
Water 143 184
Window cleaning 250 231
Total expenses - 18,179 - 18,150
Governance Costs - -
Resources used in year 59,852 54,453
NET MOVEMENT IN RESOURCES IN YEAR 8,823 4,500

Page 2

TRINITY BOOKSHOP

RECONCILIATION OF FUNDS

FOR THE YEAR ENDED 31 DECEMBER 2024

Balance brought forward
1st January 2024
Net movement of resources
in year
Balance carried forward
31st December 2024
Represented by
Stock
2
Debtors
Cash at bank - Current Account
Cash at bank - Deposit Account
Current liabilities
Long term liabilities
Total net assets
31st December 2024
2024
Total
Funds
£
125,732
8,823
134,555
22,302
-
18,941
93,312
-
-
134,555
2023
Total
Funds
£
121,232
4,500
125,732
20,476
-
14,154
91,103
-
-
125,733

Page 3

TRINITY BOOKSHOP

STATEMENT OF FINANCIAL ACTIVITY AS AT 31 DECEMBER 2024

Current Assets
Stock
Debtors
Cash at Bank: Deposit Account
Cash at Bank: Current Account
Creditors: amounts falling due
within one year
Net Current Assets
Creditors: amounts falling
due after one year
NET ASSETS
Funds
Unrestricted Funds as at 1 January 2024
Net Movement of Resources in Year
UNRESTRICTED FUNDS AS AT 31 DECEMBER 2024
NOTE
2
2024
22,302
-
93,312
11,019.43
82,292.54
18,941
134,555
-
134,555
-
134,555
125,732
8,823
134,555
2023
20,476
SHD BE 20,475
-
91,103
10,751.97
80,350.73
14,154
125,733
-
125,733
-
125,733
121,232
4,500
125,732

These financial statements were approved on ……............................................

David A Green Trustee

Page 4

TRINITY BOOKSHOP

NOTES TO THE ACCOUNTS - 31 DECEMBER 2023

1 Accounting Policies

These accounts have been prepared in accordance with the recommendations of the Charities Statement of Recommended Practice.

2 Stock

Stock is valued at 60% of the normal selling price. This equates to the average mark-up level of stock.

3 Gifts made in the year

The following gifts were made:
UCB
CWR
Staff
MAST
Hope for Life
CiTP
Mercy Ships
Total
£
50
20
243
500
500
500
501
2,314

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRINITY BOOKSHOP

I report on the accounts of Trinity Bookshop (registered charity number 510203) for the year ended 31 December 2024 which are set out on pages 2 to 5.

Respective Responsibilities of Trustees and Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair" view and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

……………Tracy Lewis

Page 6

TRINITY BOOKSHOP

flux

DETAILED ANALYSIS OF PURCHASES FIGURE FOR THE YEAR ENDED 31ST DECEMBER 2023

2023 2022
Total Total
Funds Funds
£ £
Resources arising
Sales 56,690 52,977
Bank interest 1,913 805
Upper room hire and rental 350 1,200
Grant from DDDC for Covid-19 - -
Gross resources arising in the year 58,953 54,982
Resources used
Direct Charitable Expenditure
Purchases for resale 35,486 30,106
Less: Opening creditors (1,065) (1,061)
Add: Closing creditors 0 1,065
Add: Opening stock 22,358 30,967
Less: Closing stock (20,476) (22,358)
Add: Opening debtors - -
Less Closing debtors - -
36,303 38,719
Advertising 160 -
Bank charges 977 891
Book sellers and conference 150 150
Cleaning 1,000 920
Computer 227 24
Copyright 169 30
Electricity 3,702 6,381
Gifts 3 764 2,320
Internet 193 112
Insurance 706 688
Lease 0 2,236
Maintenance 364 509
Miscellaneous 185 115
Postage and stationery 323 17
Rates 122 230
Rent 7,800 7,800
Telephone 342 1,321
Party 551
Water 184 73
Window cleaning 231 159
18,150 23,977
Governance Costs - -
Resources used in year 54,453 62,696
NET MOVEMENT IN RESOURCES IN YEAR 4,500 (7,714)

3