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2024-12-31-accounts

Registered Charity No. 528648

Trustees of the Former Lichfield Theological College

Financial Statements for the year ended 31 December 2024

Charities SORP (FRS 102)

Trustees of the Former Lichfield Theological College (Registered Charity 528648)

Financial Statements for the Year Ended 31 December 2024

Statement of Financial Activities

Incoming Resources
Investments
2a
Other
2b
Total
Resources Expended
Charitable Activities
3
Total
Net Movements Before
Revaluations
Net gain/(losses) on investment
Net gain/(losses) on property
Net Movements in the Year
Total Funds brought forward (1st
Jan)
Total Funds carried forward (31st
Dec)
Unrestricted
Funds
£

-
-
-

-
-
-
-
-
-
-
Designated Funds Restricted Funds
Endownments
Funds
Total Funds 2024
Total Funds 2023
£
£
£
£
£
1,212
47,504
-
48,716
45,054
6,471
6,392
-
12,863
4,800
7,683
53,896
-
61,579
49,854
-
51,431
-
51,431
48,812
-
51,431
-
51,431
48,812
7,683
2,465
-
10,148
1,042
709
28,469
-
29,178
93,823
-
-
-
8,392
30,934
-
39,326
94,865
30,962
1,365,321
-
1,396,283
1,301,418
39,354
1,396,255
-
1,435,609
1,396,283

Trustees of the Former Lichfield Theological College (Registered Charity 528648) Financial Statements for the Year Ended 31 December 2024

Balance Sheet

Fixed Assets
Investment Assets
5(a)
Tangible Assets
5(b)
Current Assets
Sundry Debtors
CBF deposit fund
Cash
Liabilities due in one year
Creditors
6
Net Current Assets/(Liabilties)
Total Net Assets
Represented by
Unrestricted Funds
Designated
Restricted Funds
Total
Total 2024
£
1,280,254
86,204
Total 2024
£
1,280,254
86,204
Total 2023
£
1,251,076
86,204
1,337,280
-
179,127
179,127
(121,166)
57,961
1,395,241
2023
£
28,299
1,273,119
1,301,418
69,151
1,435,609
2024
£
39,354
1,396,255
1,435,609

The attached notes form part of these financial statements

Trustees of the Former Lichfield Theological College (Registered Charity 528648)

Financial Statements for the Year Ended 31 December 2024

Accounting Policies

The financial statements have been prepared in accordance with Charities SORP (FRS102).

The financial statements have been prepared under the historical cost convention.The financial statements include all transactions, assets and liabilities for which the Charity is responsible in law.

Cashflow Statement

The Charity has taken advantage of the exemption in FRS102 from the requirement to produce a Cash flow statement on the grounds that the income does not exceed £500,000.

Incoming Resources

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to them as income or capital respectively, ultimate receipt is reasonably certain and the amount recognised can be quantified with reasonable accuracy.

Resources Expended

Expenditure is included on the accruals concept and has been classified under headings that aggregate all costs related to the SOFA category. Grants payable are charged in the year when the offer is conveyed to the recipient except in those cases where the offer is conditional on the recipient satisfying performance or other discretionary requirements to the satisfaction of the trustees, such grants being recognised as expenditure when the conditions which have been met at the year end are noted as a commitment, but not accrued as expenditure.

Trustees of the Former Lichfield Theological College (Registered Charity 528648) Notes to Financial Statements for Year Ended December 2024

Income and Endowments from:

2
Investments
2a
Dividends
Bank Interest
Other
2b
Rent Receivable
Grant written back
Total
EXPENDITURE ON:
3
Charitable Activities
3b
Grants towards Supporting Ordinands
Grants towards Ministerial Education
Theological Library Resources
Other Grants
Support Costs - Administration
Total
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Endownment
Funds
Total Funds
2024
Total Funds
2023
£
£
£
£
£
£
-
859
36,843
-
37,702
37,113
-
353
10,661
-
11,014
7,941
-
1,212
47,504
-
48,716
45,054
-
-
4,800
-
4,800
4,800
-
6,471
1,592
-
8,063
-
-
6,471
6,392
-
12,863
4,800
-
7,683
53,896
-
61,579
49,854
Unrestricted
Funds
Designated
Funds
Restricted
Funds
Endownment
Funds
Total Funds
2024
Total Funds
2023
£
£
£
£
£
£
-
-
30,000
-
30,000
29,250
-
-
10,000
-
10,000
9,750
-
-
-
-
1,112
-
-
10,766
-
10,766
8,050
-
-
665
-
665
650
-
-
51,431
-
51,431
48,812

Trustees of the Former Lichfield Theological College (Registered Charity 528648) Notes to Financial Statements for Year Ended December 2024

----- Start of picture text -----
2024 2023
4(a) Staff Costs
Salaries - -
The Charity does not employ any staff.
5(a) Fixed Assets Freehold Total
Buildings Equipment
At Cost or Valuation
As at 1 Jan 2024 86,204 - 86,204
Additions in the Year - - -
Disposal in the Year - - -
Revaluation (if any) - - -
Value at 31 Dec 2024 86,204 - 86,204
----- End of picture text -----

5(b) Investments

Designated
Investments
Restricted funds
Investments
Total
At
At
01-Jan
Additions
Disposals
Transfers
Change in
Market Value
31-Dec
30,963
-
-
-
709
31,672
1,220,113
-
-
-
28,469
1,248,582
1,251,076
-
-
-
29,178
1,280,254
Liabilities
Amounts falling due in one year
Accruals
Deanery Fund
Other Creditors
2024
2023
£
£
44,000
136,581
10,000
10,000
5,780
15,347
59,780
161,928

6 Liabilities

7 Analysis of Net Assets

Fixed Assets Investment Assets Current Assets Current Liabilities

8 Funds Reconcilation

Designated Funds

Meynall Ingram

Restricted Funds

Capital Fund Expendable Fund General Purposes

Total Restricted

Total Funds

----- Start of picture text -----
General
Designated Restricted Endownment
Unrestricted Total
Funds Funds Funds
Funds
- - -
86,204 86,204
- -
31,672 1,248,582 1,280,254
- -
7,682 121,249 128,931
- - -
(59,780) (59,780)
- -
39,354 1,396,255 1,435,609
----- End of picture text -----

Reserves Incoming Resources Investment Investment Reserves
at Resources Expended Gains / Losses at
1 Jan 31 Dec
30,962 7,683 0 709 39,354
295,234 6,592 (5,120) 5,891 302,597
631,698 29,221 (30,915) 14,718 644,722
438,388 18,083 (15,396) 7,860 448,936
1,365,321 53,896 (51,431) 28,469 1,396,255
1,396,283 61,579 (51,431) 29,178 1,435,609

9 SOFA Comparatives

(previous year)

Incoming Resources

Investments Other

Total

Resources Expended

Charitable Activities

Total

Net Movements Before Revaluations

Net gain/(losses) on investment

Net Movements for the year

Unrestricted Unrestricted Designated Restricted Endownments Endownments Endownments Total Funds Total Funds
Funds Funds Funds Funds
- 1,112 43,942 - 45,054
- - 4,800 - 4,800
- 1,112 48,742 - 49,854
- 1,112 47,700 - 48,812
- 1,112 47,700 - 48,812
- - 1,042 - 1,042
- 2,663 91,160 - 93,823
- 2,663 92,202 - 94,865
Trustees' Annual Report for the period
From Period start date To Period end date
Day
01
Month
01
Year
2024
Day
31
Month
12
Year
2024

Section A Reference and administration details

Trustees of the Former Lichfield Theological College Charity name Other names charity is known by Registered charity number (if any) 528648

Charity's principal address

(eg. Address of the church or church office)

St Mary’s House The Close Lichfield Postcode WS13 7LD

Names of the charity trustees – who manage the charity

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
19
20
Trustee name Office (if any) Dates acted if not for whole year
Rt Rev Michael Ipgrave Bishop of Lichfield
Rt Rev Sarah Bullock Bishop of Shrewsbury
Ven Susan Weller Archdeacon of Lichfield
Ven Dr Megan Smith Archdeacon of Stoke upon Trent
The Very Rev Jan McFarlane Dean of Lichfield Cathedral
Mr Mark Davies Diocesan Director of Education
Rev Canon Gregory Platten Chancellor of Lichfield Cathedral
Rev Jeanette Hartwell Diocesan Director of Ministry
Rev Romita Shrisunder Diocesan Director of Ordinands
Name of Chair : Ven Sue Weller

TAR

2

Section B Structure, governance and management

Description of the charity’s trusts

Following the closure of the Theological College, a Charity Commission Scheme dated 15 November 1985, which combines ten former charities into four distinct categories, governs the Trustees:

Type of governing document

1. General Purposes : - for assistance in further religious educational purposes

2. Expendable Fund : - where capital and income may be expended for the education of persons who are resident in the area of benefit who are undergoing training to enter the priesthood of the Church of England

3. Capital Fund: - where income only may be applied towards assisting the Continued Ministerial Education in the area of Benefit

4. Meynall Ingram Fund : - which is a designated fund to be used towards the purchase of books etc. to assist with training.

The Area of benefit is defined by the definition of the Diocese of Lichfield as at present constituted together with those parts of the Diocese of Birmingham and Diocese of Derby, which, in 1872, formed part of the Diocese of Lichfield. In addition since the transfer of Himley Deanery in 1994 to the Worcester Diocese, this also forms part of the Area of Benefit.

How the charity is constituted Charity Commission Scheme – 15 November 1985 (eg. trust, association, company)

Trustee selection methods

In accordance with the aforementioned Charity Commission Scheme, there are eight ex officio trustees. In addition there must be no less than four nor more than eight co-opted trustees. Co opted trustees shall be appointed for a term of five years, based on residence, occupation or employment or otherwise have special knowledge of the area of benefit.

Public Benefit Statement (Mandatory information)

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

The trustees of the Charity are aware of the Charity Commission’s guidance on public benefit in The Advancement of Religion for the Public Benefit and have had regard to it in their administration of the Charity. The trustees believe that, the main purpose of the charity is to offer financial support for those undertaking training into the priesthood of the Church of England, and also to offer support in encouraging the persons concerned in further religious education meets the Public Benefit criteria.

Additional governance issues (Optional information)

TAR

3

Connected Charities

You may choose to include additional information, where relevant, about:

The trustees consider that due to the aims and purposes of the charity, then there is a connection with the following charities: -

The Lichfield Diocesan Board of Finance The Derby Diocesan Board of Finance The Chapter of Lichfield Cathedral.

There is no direct authoritative link between the three aforementioned charities, however decisions made by these connected charities may have some influence or bearing on the decisions made by the trustees.

Decision Making Structure

The trustees meet twice a year to review the financial situation of the charity and consider applications for grants and other financial assistance.

TAR

4

Section C Objectives and activities

The main purpose of the charity is to offer financial support for those Summary of the objects of the undertaking training into the priesthood of the Church of England, and also to charity set out in its governing offer support in encouraging the persons concerned in further religious document education.

Section D Achievements and performance

The charity aims in any particular year to maximise the income to offer as much financial support to the area of training is possible without damaging the capital and future of the charity.

Summary of the main achievements of the charity during the year

During the last twelve months the Trust has managed to award £40,000 (2023: £39,000) to the training of Ordinands (including Continual Ministerial Development), and awarded £10.766 (2023: £8,005) to individuals and Deaneries to assist them with developing their educational requirements. In addition a grants of £Nil (2023: £1,112) was allocated towards Theological Library Resources for the purchase of books and other study material.

TAR

5

Section E Financial review

Brief statement of the charity’s
policy on reserves
Reserves Policy
In light of the objectives of the charity, it is important to have a relatively
substantial reserve base to generate increasing levels of income to continue the
support offered to the areas of benefit. However, this means dividing the
reserves between income and capital. It is not the intention of the trustees to
develop significant income reserves, but expend the income generated within
any twelve-month period
In respect of capital reserves, this is fluctuated by the capital movements of the
charitable investments. In recent years the reserves have seen significant
increases in capital values on the Global Stock Market sandwiched between
significant declines. The trustees remain satisfied in these volatile markets to
have the correct balance on capital investments and reserves, with increased
income above expectation.
It is believed that the reserves level at present is adequate to support the work
of the charity, and the structured reduction in income reserves is also beneficial
to the charity and its aims and objectives.

Further financial review details (Optional information)

Youmay chooseto include
additional information, where
relevant about:

the charity’s principal sources
of funds (including any
fundraising);

how expenditure has
supported the key objectives of
the charity;

investment policy and
objectives including any ethical
investment policy adopted.
Financial Review
In the twelve months to 31 December 2024 there was a surplus of £10,418
(2023: Surplus £1,042) in day-to-day activities. In part the extra surplus was due
to grants being written off as the award was no longer required by the
recipient.
Ordinary generated income increased from £49,854 in 2023 to £61,579 in 2024.
However, included in that figure is an exceptional one off income of £8,063 due
to the adjustment for grants as above. The regular income did rise to £53,516,
mainly due to the increase in interest rates.
Overall Investment income (declaration of dividends) remained stable despite
continued low level of interest rates created by the well-publicised global
economic situation. The charity benefited form increase in interest rates.
Investment Policy
The trustees have continued to review investments in order to try and raise
dividends and other sources of income without compromising capital growth.
The investments are with CCLA and follow the Ethical investment Policies of the
National Church.

TAR

6

Section F Other optional information

Statement of Trustees Responsibilities

The Trustees are responsible for preparing the Trustees' annual report and the financial statements in accordance with applicable law and regulations.

Charity law 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, including the income and the expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

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 1993 (amended 2006). 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.

Provision of information to Independent Examiners

Each of the persons who are members of board of Trustees at the time when this Trustee's Annual report is approved has confirmed that:

Acknowledge any large Grants or donation in this Section.

Acknowledging a large Grant in your TAR may be a condition of acceptance

TAR

7

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Jess Dace Position Secretary to the Trustees (eg Secretary, Chair, etc) Date 16 October 2025 (eg. Date of the APCM)

TAR

8

Trustees of the Former Theological College Annual Report & Accounts for the Year Ended 31 December 2024

Independent Examiners Report

We have examined the Financial Statements of the Former Lichfield Theological College which comprise the Statement of Financial Activities, the Balance Sheet, and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Respective responsibilities of trustees and auditor

As explained more fully in the Trustees’ Responsibilities Statement the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view.

Basis of Opinion

The examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act and to be found in the Church guidance, 2001 edition, issued by the Finance Division of the Archbishops’ Council. That examination includes a review of the accounting records kept by the Trustees of the Former Lichfield Theological College and a comparison of the accounts with those records. It also includes considering 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 I do not express an audit opinion on the view given by the accounts.

.

Independent examiner’s statement

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

  1. Which gives me reasonable cause to believe that in any material respect the requirements

  2. To keep accounting records in accordance with section 130 of the 2011 Act; and

  3. To prepare accounts which accord with the accounting records and comply with the requirements of the 2011 Act and the Regulations have not been met; or

  4. To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Lichfield DBF St Mary’s House The Close Lichfield Staffs WS13 7LD 16 October 2025