Get documents about "Report CHA
Document Sample
REGISTERED COMPANY NUMBER: 6491058 (England and Wales)
REGISTERED CHARITY NUMBER: 1126896
Report of the Trustees and Audited Financial Statements
for The Year Ended 31 December 2009
for
Lincolnshire Chaplaincy Services
Wright Vigar Limited
Statutory Auditors
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG
Lincolnshire Chaplaincy Services
Contents of the Financial Statements
for the Year Ended 31 December 2009
Page
Chair's Report 1
Report of the Trustees 2 to 7
Report of the Independent Auditors 8
Statement of Financial Activities 9
Balance Sheet 10 to 11
Notes to the Financial Statements 12 to 17
Detailed Statement of Financial Activities 18 to 19
Lincolnshire Chaplaincy Services
Chair's Report
for the Year Ended 31 December 2009
Chaplaincy in the workplace is a complex but hugely valuable form of ministry in today's world. The challenge of working
with ethical integrity in the context of the slow recovery from recession is one which those who work in farming or
industry, education or retail face daily.
Lincolnshire Chaplaincy Services is well placed to engage creatively with diverse communities across the area covered
by historic Lincolnshire. Our skilled and dedicated chaplains offer not only pastoral care to individuals and communities
in need, but also engage with local and regional government agencies as the development and implementation of
policies affect the workforce.
In order to focus and consolidate its work, LCS started to function as a charitable company on 1st January 2009; and the
Board of LCS has been strengthened by the welcome addition of new members during the year. The Board sees its
primary aim as the support and enabling of chaplains so that they can offer effective chaplaincy in further and higher
education, the agricultural and rural economies, local industry, sustainability strategies and in the area of retail work.
The Board and chaplains have risen to the challenges of financial cutbacks in 2009, and taken the opportunity to re-
assess and re-affirm the company's priorities. It is with confidence that we approach the delivery of chaplaincy across
historic Lincolnshire over the next five years.
The Venerable Jane Sinclair
Chair, LCS Board
Page 1
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with
the financial statements of the charity for the year ended 31 December 2009. The trustees have adopted the provisions
of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
6491058 (England and Wales)
Registered Charity number
1126896
Registered office
Church House
Minster Yard
Lincoln
Lincolnshire
LN2 1PU
Trustees
Venerable J Sinclair Chair
Rev Dr D Perry Vice-Chair
H Roberts
N Chambers
G Fane
Rev Canon S Holdaway
Dr F Mannsaker
Mrs D Ecob
Rev M Moore
D Wellman
Rev G Poucher - appointed 5.3.09
Company Secretary
H Roberts
Auditors
Wright Vigar Limited
Statutory Auditors
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG
Principal Staff
Canon A Vaughan Chaplaincy Director
Miss A McNish Business Manager
Solicitors
McKinnells Solicitors
17 - 23 West Parade
Lincoln
LN1 1NW
Bankers
Natwest Smiths Branch
225 High Street
Lincoln
LN2 1AZ
COMMENCEMENT OF ACTIVITIES
Lincolnshire Chaplaincy Services was incorporated as a company on 1st February 2008, registered as a charity in
November 2008 and started to operate as a charity on 1st January 2009. The work of Lincolnshire Chaplaincy Services
had been ongoing in previous years but 2009 marked the official start as an independent charity.
Page 2
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The company was established under a Memorandum of Association which established the objects and powers of the
charitable company and is governed under its Articles of Association.
Recruitment and appointment of new trustees
The maximum number of Trustees is fourteen. New Trustees are sought via advertisement amongst the churches
represented by the membership of the company, and via head hunters. A potential trustee is asked to submit a CV and
complete a skills audit questionnaire and then two serving Trustees carry out an informal interview with the potential
trustee before taking a recommendation to the Board.
The Trustees may at any time co-opt any qualified individual to fill a vacancy in their number, however the appointment
must be ratified at the next Annual Meeting.
The Articles of Association allow for Trustees to serve for a period of three years with one third of the Trustees retiring at
each AGM. A retiring Trustee who remains qualified may be reappointed for a maximum of three consecutive terms of
office and may stand for re-election one calendar year after the expiry of the third term of office.
The Board has currently eleven Trustees and a skills audit has established some gaps in desired experience. The Board
is therefore currently seeking to appoint further Trustees up to the maximum allowed.
Trustees have been given the opportunity to attend locally run training sessions and have been supplied with minutes
and paperwork from past Board Meetings.
Organisational structure
Lincolnshire Chaplaincy Services is governed by a Board of Trustees. The Chaplaincy Director, Business Manager,
being the principal staff, also attend the Board meetings, together with a representative from the Chaplains, but have no
voting rights. The quorum is set at 50% or four Trustees, whichever is smaller, and decisions are taken by vote.
The Trustees have adopted a Code of Governance which provides a framework for the working arrangements and
defines the responsibilities, authority and accountability of its Board of Trustees, Committees/Groups and Officers, both
to enhance its reputation and ensure that better results are achieved.
The Trustees meet at least four times a year and consider the strategy and policy of the charity. The Trustees have
selected a chair, vice-chair and company secretary from amongst themselves. An Executive of the Board, which is
made up of the Chair, Vice-Chair, Company Secretary, one other Trustee and the principal staff meets between the
Board meetings. The day to day management of the charity is delegated to the principal staff, who provide regular
reports and updates to the Trustees.
An Employment Sub-Committee has been set up and other smaller groups of Trustees and Staff have met ad-hoc in
order to progress work and take recommendations to the Board.
Wider network
Lincolnshire Chaplaincy Services provides Chaplaincy support to the University of Lincoln, New College Stamford,
Grantham College, John Leggott College in Scunthorpe and Lincoln College. For the first half of 2009 a Chaplain also
worked at North Lindsey College in Scunthorpe however this was unable to continue into the new academic year. We
have also been working with the Grimsby Institute of Further and Higher Education and Linkage College in Grimsby to
explore the possibilities of appointing a new Chaplain.
Lincolnshire Chaplaincy Services also provides Chaplaincy support to many industries including the major employers
Siemens in Lincoln, Corus in Scunthorpe and the Findus Group in the Grimsby area. Chaplaincy support has also been
given to numerous farmers and businesses in the rural economy. One Chaplain works closely with the Lincolnshire
Rural Support Network and another with LCDP (a community development partnership based in Lincoln).
In addition the Charity through its Chaplains works closely with local churches of all denominations.
Related parties
The Membership of the Company is made up of the leaders of the main church denominations in the area and
Lincolnshire Chaplaincy Services was set up to be the agent of the churches, collectively through Churches Together in
All Lincolnshire, in this type of mission. There are particularly close links with those denominations providing significant
financial support namely the Lincoln Diocesan Trust and Board of Finance Ltd, the Methodist Church and the United
Reformed Church. The Methodist Church nationally and locally provides the housing for the Agricultural Chaplain free of
charge to LCS. Without Lincolnshire Chaplaincy Services the churches would not be providing Chaplaincy support and
without the backing of the churches Lincolnshire Chaplaincy Services would not be able to function to the same extent
that it does.
Siemens in Lincoln has kindly provided hospitality for LCS Board Meetings throughout the year.
Page 3
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
The major risks to which the charity is exposed as identified by the Trustees have been reviewed and systems or
procedures are being established to manage those risks. Two major risks are identified as:
• our heavy dependence on one major funder; in addition, in the current economic climate all our funding partners are
finding it difficult to give any long term assurance about funding. In mitigation, the Trustees are developing a five year
forward budget and exploring other sources of funding. The company will not recruit further until future funding is
secured
• difficulty in recruiting Chaplains with the necessary skill and experience; we are taking steps with the member
denominations to look into training, placements or offering voluntary experience.
OBJECTIVES AND ACTIVITIES
Objectives and aims
As stated in the Memorandum of Association the object of Lincolnshire Chaplaincy Services is "to promote the physical,
mental and spiritual wellbeing of the inhabitants of Lincolnshire by, in particular, but not exclusively, providing and
maintaining ecumenical Chaplaincy support and pastoral care to places of work, education and leisure for the benefit of
the local community of Lincolnshire and the surrounding area without distinction of race, sex, political, religious or other
opinion of the members of such community".
The aims of the charity are carried out by a team of paid and volunteer Chaplains. The paid Chaplains are currently
employed by one of the member church denominations, as has been the historic position before Chaplaincy was brought
under the management of Lincolnshire Chaplaincy Services. The Trustees have entered into formal consultation to
transfer the staff to its employ, but no final decision has been made.
As a new charity the specific aims for 2009 were to establish the company and charity, to strengthen Board membership
and governance, to maintain and develop chaplaincy provision and to review the strategy for chaplaincy provision. The
establishment of the company and charity has now taken place and good progress has been made against all other
aims.
Significant activities
Chaplains have carried out the objects of the charity through:
• Regular workplace visiting including industry, farms and colleges
• Continued and regular involvement in strategic partnerships in the local economy
• Engagement with students through provision of tutorials or enrichment programmes
• The development of relevant projects to highlight issues or encourage action.
No charge is made to individuals with whom the Chaplains come into contact to offer support and care and Chaplaincy is
available to all without distinction.
The Trustees have had due regard to the guidance published by the Charity Commission on Public Benefit.
Volunteers
Lincolnshire Chaplaincy Services currently has eight volunteer Chaplains whose time collectively equates to
approximately two thirds of a full time equivalent employee. The Volunteers provide chaplaincy support to various
businesses throughout the area and through their service the amount of places the Chaplains are able to visit is
increased. The Volunteers are each linked with one of the local area Chaplains and are invited to meet with the team of
Chaplains for support, training and sharing of issues at the regular Chaplains Days.
Page 4
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During 2009 a total of 17 Chaplains have helped deliver Chaplaincy Services across the area.
Rural - Two full-time and two part-time (volunteer) chaplains have been providing Chaplaincy with an emphasis on the
rural economy, environment and waterways. Pastoral care is a feature of some of this work but Chaplains have also
involved with other partners often in highlighting issues or promoting action. Several large environmental events have
taken place in partnership with other organisations encouraging faith communities to take practical action for the
environment. Chaplains have provided a "prophetic voice" offering insight and challenges about the rural economy and
the environment. The two Chaplains have also contributed towards the Take Part Initiative with the University of
Lincoln.
Education - Three full-time and one part-time Chaplain have been working within Colleges and the University. One of
the roles of a college or university Chaplain is to provide pastoral support which in some instances is a 'listening ear' and
in others more formal counselling. The Chaplains recognise and promote the spiritual side of being human and
contribute to holistic care of body, mind and spirit of staff and students. In addition some of the Chaplains in education
help deliver the tutorial programme by teaching or advising curriculum staff. Chaplains are also involved in encouraging
extra-curricula activities such as facilitating faith group meetings or helping students explore different faiths and beliefs.
Chaplains provide input to the college on various subjects such as Equality and Diversity, health and the environment.
Chaplains also encourage links with the local community through volunteering or awareness raising about different local
or world issues.
Industry - Four Chaplains and six volunteers visited a variety of industries and businesses providing pastoral support to
staff and management as required and serving in a variety of ways in strategic partnerships. Some industries have
found 2009 to be a turbulent year with the economic recession having had an impact on business. Chaplains have been
able to provide both pastoral and practical support to staff and management. The independence of a Chaplain is
appreciated as a Chaplain helps people to reflect on and think about their situation in a confidential and non-judgemental
way.
Chaplaincy targets were
• to maintain regular involvement with industry, business, educational establishments as opportunity allows e.g. through
a pattern of regular visiting.
• To offer support to both individuals and organisations where appropriate.
• To participate in relevant decision making bodies
• To provide extra services where required e.g. delivery of tutorials in relevant subject areas at colleges
• To regularly participate in the life of the church through preaching appointments, study or discussion groups and
through presentations to church gatherings and decision making bodies such as Synods
Chaplains regularly visit a wide range of large, medium and small scale businesses including: Siemens, Dynex,
Stagecoach, East Midlands Trains, Debenhams, ASDA, Lincolnshire Co-operative, Corus, Findus Group Limited, Cristal
Global, Humberside Fire and Rescue, Humberside Airport, the Environment Agency, farms and farming industries. In
addition Chaplains have worked at North Lindsey and John Leggott Colleges in Scunthorpe, New College, Stamford,
Grantham College, Lincoln University and Lincoln College.
Significant work is undertaken by Chaplains in partnership with local organisations including: Lincolnshire Enterprise,
LCDP (a community development partnership in Lincoln), the Lincoln Diocesan Education Centre, the EPIC Centre,
Groundworks, Lincoln Trade Justice Group, Lincoln University (Take Part Imitative), Lincolnshire Rural Support Network,
FbFE (Faiths Beliefs in Further Education), Scunthorpe Anti-poverty group, Scunthorpe Urban Renaissance Town Team,
the Humber Faiths Forum, the North Lincolnshire Economic Development Board and the North Lincolnshire Multi-faith
Partnership.
Working across all the various areas Chaplains have collectively been involved in "work values" consultations in
response to the Church of England's work on the spiritual value of work. Four conversations took place with invited
guests representing all sectors of working life giving them opportunity to reflect on their experiences.
Chaplains have also worked closely with Lincolnshire County Council's Emergency Planning Department to refine and
publish the Inter Faith Emergency Plan and on behalf of the churches have begun to provide a co-ordinated programme
of training events for those who would be called to provide pastoral care and spiritual support in the event of an
emergency.
The list of companies and partnerships that Chaplains are involved in demonstrates that Chaplains are involved with
many key partners in the area. Many people have benefited from the activities although the benefits are difficult to
quantify.
Fundraising activities
Service Level Agreements for use with educational partners have been drafted during the year and when implemented
will formalise the informal funding arrangements currently in existence.
Page 5
Page 5
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
ACHIEVEMENT AND PERFORMANCE
Internal and external factors
Recruitment of suitable skilled and experienced Chaplains has proved difficult and we are now looking at meeting with
church partners to develop placements, volunteering opportunities or relevant training for people training for church
ministry.
Some funding has been cut this year and a further tightening is expected as the Colleges experience cuts in Learning
and Skills Council funding. The effects of the recession have been felt to a small degree but it is expected this could be
worse next year.
FINANCIAL REVIEW
Reserves policy
The Trustees consider that Lincolnshire Chaplaincy Services should hold four months running costs amounting to
approximately £90,000 at any one time in addition to the Restricted Reserve.
Income from colleges and the University is restricted for the particular post that it relates to. A proportion of the balance
will be for this purpose. As some partners pay a year in advance the reserve must always be sufficient to cover a refund
proportionate to the months of unfilled Chaplaincy provision should chaplaincy support cease for any reason.
It is the intention of the Trustees to build up an amount for a Development Fund in order to be able to put money towards
new initiatives in Chaplaincy.
As the Charity is new, reserves are currently not sufficient to meet all of the above requirements and it is therefore the
intention of the Trustees to work towards building up a sufficient reserve over the next five years to ten years. This will
be done by budgeting for operating surpluses in order to save for the reserve.
Principal funding sources
The principal funding source is the Diocese of Lincoln which has contributed 61.5% of the total income recognised in
these accounts. Other denominations have contributed a further 13% with partnership funding including funding from
Colleges and the University making up the remaining 25.5%.
Investment policy and objectives
The Investment Policy of Lincolnshire Chaplaincy Services is to maximise any interest in ethical funds whilst fulfilling
cash flow requirements. Current requirements are such that it is not possible to tie any cash up in longer term deposits.
PLANS FOR THE FUTURE
A strategy has been written outlining strategic objectives for the next five years. Over the next year the Trustees will
seek to maintain and develop the five geographically based Chaplaincies and the current further and higher education
chaplaincies. The Trustees also aim to establish one new Chaplaincy during the coming year.
The importance of recruiting, training and supporting voluntary Chaplains in order to engage with a broader cross section
of the Lincolnshire has been identified as a strategic objective. During the coming year a Volunteer Policy will be
completed and adopted and a training programme planned ready for ongoing delivery.
The Trustees wish to establish and consolidate links with churches in order to encourage and support local chaplaincy
initiatives. The development and completion of a public profile website will be part of this.
In order to carry out all the intended work a sustainable financial strategy will be developed and new funding sources will
need to be identified.
Page 6
Lincolnshire Chaplaincy Services
Report of the Trustees
for the Year Ended 31 December 2009
STATEMENT OF TRUSTEES RESPONSIBILITIES
The trustees (who are also the directors of Lincolnshire Chaplaincy Services for the purposes of company law) are
responsible for preparing the financial statements in accordance with applicable law and United Kingdom Generally
Accepted Accounting Practice.
Company 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 charitable company and of the incoming resources and application of resources, including the
income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees
are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time
the financial position of the charitable company and to enable them to ensure that the financial statements comply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006)
of which the charitable company`s auditors are unaware, and each trustee has taken all the steps that they ought to have
taken as a trustee in order to make them aware of any audit information and to establish that the charitable company`s
auditors are aware of that information.
AUDITORS
The auditors, Wright Vigar Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
ON BEHALF OF THE BOARD:
Trustee
15 April 2010
Page 7
Report of the Independent Auditors to the Members of
Lincolnshire Chaplaincy Services
We have audited the financial statements of Lincolnshire Chaplaincy Services for the year ended 31 December 2009 on
pages nine to seventeen. The financial statements have been prepared under the accounting policies set out therein and
the requirements of the Financial Reporting Standard for Smaller Entities (effective April 2008).
This report is made solely to the charitable company's trustees, as a body, in accordance with Section 43 of the Charities
Act 1993 and regulations made under Section 44 of that Act. Our audit work has been undertaken so that we might state
to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the
charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the
opinions we have formed.
Respective responsibilities of trustees and auditors
The trustees' (who are also the directors of the charitable company for the purposes of company law) responsibilities for
preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom
Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and for being satisfied that the
financial statements give a true and fair view are set out on page seven..
The trustees have elected for the financial statements to be audited in accordance with the Charities Act 1993 rather
than the Companies Act 2006. Accordingly we have been appointed as auditors under Section 43 of the Charities Act
1993 and report in accordance with Section 44 of that Act.
Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and
International Standards on Auditing (UK and Ireland).
We report to you our opinion as to whether the financial statements give a true and fair view and are prepared in
accordance with the Companies Act 2006. We also report to you if, in our opinion, the information given in the Report of
the Trustees is not consistent with those financial statements, if the charitable company has not kept adequate
accounting records, if the charitable company's financial statements are not in agreement with the accounting records
and returns, or if we have not received all the information and explanations we require for our audit.
We read other information contained in the Annual Report, and consider whether it is consistent with the audited financial
statements. This other information comprises only the Report of the Trustees and the Chairman's Report. We consider
the implications for our report if we become aware of any apparent misstatements or material inconsistencies with the
financial statements. Our responsibilities do not extend to any other information.
Basis of audit opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing
Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in
the financial statements. It also includes an assessment of the significant estimates and judgements made by the
trustees in the preparation of the financial statements, and of whether the accounting policies are appropriate to the
charitable company's circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary
in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from
material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated
the overall adequacy of the presentation of information in the financial statements.
Opinion
In our opinion:
- the financial statements give a true and fair view, in accordance with United Kingdom Generally Accepted
Accounting Practice applicable to Smaller Entities, of the state of the charitable company's affairs as at
31 December 2009 and of its incoming resources and application of resources, including its income and
expenditure, for the year then ended; and
- the financial statements have been prepared in accordance with the Companies Act 2006.
Wright Vigar Limited
Statutory Auditors
Chartered Accountants & Business Advisers
15 Newland
Lincoln
Lincolnshire
LN1 1XG
Date: .............................................
Page 8
Lincolnshire Chaplaincy Services
Statement of Financial Activities
for the Year Ended 31 December 2009
Period
1.2.08
Year Ended to
31.12.09 31.12.08
Unrestricted Restricted Total Total
funds funds funds funds
Note £ £ £ £
s
INCOMING RESOURCES
Incoming resources from generated funds
Voluntary income 2 281,094 1,000 282,094 -
Incoming resources from charitable activities 3
Rural - 40,567 40,567 -
Education 2,750 100,518 103,268 -
General 1,200 - 1,200 -
Total incoming resources 285,044 142,085 427,129 -
RESOURCES EXPENDED
Charitable activities 4
Rural 46,422 13,953 60,375 -
Education 2,499 132,576 135,075 -
Industry 132,032 - 132,032 -
General 2,340 235 2,575 -
Governance costs 6 4,515 - 4,515 -
Total resources expended 187,808 146,764 334,572 -
NET INCOMING/(OUTGOING) RESOURCES
before transfers 97,236 (4,679) 92,557 -
Gross transfers between funds 13 (48,157) 48,157 - -
Net incoming/(outgoing) resources 49,079 43,478 92,557 -
RECONCILIATION OF FUNDS
Total funds brought forward - - - -
TOTAL FUNDS CARRIED FORWARD 49,079 43,478 92,557 -
The notes form part of these financial statements
Page 9
Lincolnshire Chaplaincy Services
Balance Sheet
At 31 December 2009
2009 2008
Unrestricted Restricted Total Total
funds funds funds funds
Note £ £ £ £
s
FIXED ASSETS
Tangible assets 10 607 - 607 -
CURRENT ASSETS
Debtors 11 2,500 13,512 16,012 -
Cash at bank 69,232 31,087 100,319 -
71,732 44,599 116,331 -
CREDITORS
Amounts falling due within one year 12 (23,260) (1,121) (24,381) -
NET CURRENT ASSETS 48,472 43,478 91,950 -
TOTAL ASSETS LESS CURRENT LIABILITIES 49,079 43,478 92,557 -
NET ASSETS 49,079 43,478 92,557 -
FUNDS 13
Unrestricted funds 49,079 -
Restricted funds:
Emergency Response Planning 765 -
Scunthorpe Colleges 9,333 -
Grantham and Stamford Colleges 11,666 -
Agricultural Chaplain 21,714 -
43,478 -
TOTAL FUNDS 92,557 -
The notes form part of these financial statements
Page 10 continued...
Lincolnshire Chaplaincy Services
Balance Sheet - continued
At 31 December 2009
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 December 2009.
The trustees have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these
financial statements.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been audited under the requirements of Section 43 of the Charities Act 1993.
These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies
Act 2006 relating to small charitable companies and with the Financial Reporting Standard for Smaller Entities (effective
April 2008).
The financial statements were approved by the Board of Trustees on 15 April 2010 and were signed on its behalf by:
Trustee
The notes form part of these financial statements
Page 11
Lincolnshire Chaplaincy Services
Notes to the Financial Statements
for the Year Ended 31 December 2009
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the
Financial Reporting Standards for Smaller Entities (effective April 2008), the Companies Act 2006 and the
requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to
the income and the amount can be quantified with reasonable accuracy.
Grants and donations to Lincolnshire Chaplaincy Services made with no stipulations as to the application of the
funds have been classified as Voluntary Income. Grants received which are conditional upon the provision of
services have been classified as Income from Charitable Activities.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the category. Where costs cannot be directly attributed to particular headings they have been allocated
to activities on a basis consistent with the use of resources.
Allocation and apportionment of costs
Support costs relate to the Management of the Charity. The major part of these costs is employment costs of the
Chaplaincy Director (that part of his time which relates to his services in this capacity) and the Business
Manager).
These costs have been allocated to the different activities of the charity in proportion to the direct charitable
expenditure on the activities.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - Straight line over 4 years
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. VOLUNTARY INCOME
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Donations 3,666 -
Grants 278,428 -
282,094 -
Grants received, included in the above, are as follows:
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Church Denominations 278,428 -
Page 12
Lincolnshire Chaplaincy Services
Notes to the Financial Statements - continued
for the Year Ended 31 December 2009
3. INCOMING RESOURCES FROM CHARITABLE ACTIVITIES
Period
1.2.08
Year Ended to
31.12.09 31.12.08
Activity £ £
Grants Rural 40,567 -
Grants Education 103,268 -
Grants General 1,200 -
145,035 -
Grants received, included in the above, are as follows:
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Church Denominations 35,667 -
Non-Church Partners 109,368 -
145,035 -
4. CHARITABLE ACTIVITIES COSTS
Direct costs Support costs Totals
(See note 5)
£ £ £
Rural 54,361 6,014 60,375
Education 121,621 13,454 135,075
Industry 118,881 13,151 132,032
General 2,342 233 2,575
297,205 32,852 330,057
5. SUPPORT COSTS
Management
£
Rural 6,014
Education 13,454
Industry 13,151
General 233
32,852
6. GOVERNANCE COSTS
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Staff costs 1,050 -
Trustees' expenses 174 -
Trustees' insurance 490 -
Administrative costs 336 -
Auditors' remuneration 1,175 -
Auditors' remuneration for non-audit work 1,290 -
4,515 -
Page 13
Page 13
Lincolnshire Chaplaincy Services
Notes to the Financial Statements - continued
for the Year Ended 31 December 2009
7. NET INCOMING/(OUTGOING) RESOURCES
Net resources are stated after charging/(crediting):
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Auditors' remuneration 1,175 -
Depreciation - owned assets 150 -
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2009 nor for the period
ended 31 December 2008.
Trustees' Expenses
During 2009, £174 travel costs were reimbursed to Trustees (2008 - £nil).
9. STAFF COSTS
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Wages and salaries 300,435 -
The chaplains are employed by the Church Denominations, which charge the Charity the cost of their salary,
National Insurance, pension contributions and housing supplied as part of the remuneration package.
10. TANGIBLE FIXED ASSETS
Plant and
machinery etc
£
COST
Additions 757
DEPRECIATION
Charge for year 150
NET BOOK VALUE
At 31 December 2009 607
At 31 December 2008 -
11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2009 2008
£ £
Trade debtors 8,333 -
Other debtors 7,679 -
16,012 -
Page 14
Lincolnshire Chaplaincy Services
Notes to the Financial Statements - continued
for the Year Ended 31 December 2009
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2009 2008
£ £
Trade creditors 2,379 -
Other creditors 22,002 -
24,381 -
13. MOVEMENT IN FUNDS
Net movement Transfers
At 1.1.09 in funds between funds At 31.12.09
£ £ £ £
Unrestricted funds
General fund - 93,569 (48,157) 45,412
Computer fund
- 3,667 - 3,667
- 97,236 (48,157) 49,079
Restricted funds
Emergency Response Planning - 765 - 765
Lincoln University - (4,989) 4,989 -
Scunthorpe Colleges - (16,126) 25,459 9,333
Grantham and Stamford Colleges - (10,943) 22,609 11,666
Agricultural Chaplain - 22,864 (1,150) 21,714
Take Part Initiative - 3,750 (3,750) -
- (4,679) 48,157 43,478
TOTAL FUNDS - 92,557 - 92,557
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund 281,377 (187,808) 93,569
Computer fund
3,667 - 3,667
285,044 (187,808) 97,236
Restricted funds
Emergency Response Planning 1,000 (235) 765
Lincoln University 38,857 (43,846) (4,989)
Scunthorpe Colleges 24,166 (40,292) (16,126)
Grantham and Stamford Colleges 37,495 (48,438) (10,943)
Agricultural Chaplain 35,667 (12,803) 22,864
Take Part Initiative 4,900 (1,150) 3,750
142,085 (146,764) (4,679)
TOTAL FUNDS 427,129 (334,572) 92,557
Page 15
Lincolnshire Chaplaincy Services
Notes to the Financial Statements - continued
for the Year Ended 31 December 2009
13. MOVEMENT IN FUNDS - continued
Restricted Funds
Agricultural
The Agricultural Chaplaincy is supported by contributions from the District and National Methodist Church. This
fund supports one of two Rural chaplains and commenced operating in September.
Lincoln University
The University funds the cost of the University Chaplain.
Scunthorpe Colleges
The Colleges contribute to the cost of the Scunthorpe Colleges Chaplain. For the first part of the year both John
Leggott and North Lindsey Colleges participated, but latterly only John Leggott College is involved.Lincolnshire
Chaplaincy Services bears the balance of the cost from General Funds.
Income from John Leggott College has been recognised for the full academic year to July 2010, so that seven
months of college funding is carried forward as a balance on this Fund.
Grantham and Stamford Colleges
The Colleges each contribute towards the cost of a Chaplain who looks after both Colleges. Lincolnshire
Chaplaincy Services bears the balance of the cost from General Funds. Income from the colleges has been
recognised for the full academic year to July 2010, so that seven months of college funding is carried forward as
a balance on this Fund.
Emergency Planning
Funds were received from the Nottingham Diocese, Lincoln and Grimsby Methodist District and the East
Midlands URC Synod for training Chaplains to work alongside Fire and Rescue Services in the event of a major
incident. Some training was undertaken before the year end, but funds are carried forward for further work in
2010.
Take Part Initiative
The University of Lincoln asked the Charity to undertake work on Rural Community Engagement. Some direct
expenditure (on consultancy) was incurred and the balance of the grant contributes towards the salaries and
costs of the Rural Chaplains who were involved in the project.
Designated Funds
Computer Fund
Funds transferred from the Diocese when the Charity was established were designated for future purchases of
computer equipment.
Transfers between funds
University of Lincoln, Scunthorpe Colleges, Grantham & Stamford Colleges
To the extent that the contributions from partners are not sufficient to fund a project, transfers have been made
from general funds. In each case this is in accordance with expectation.
Take Part Initiative
As described below, part of these funds were to contribute to the salaries and costs of the Rural Chaplains who
were engaged on the project. The transfer to General Funds reflects this.
Page 16
Lincolnshire Chaplaincy Services
Notes to the Financial Statements - continued
for the Year Ended 31 December 2009
14. RELATED PARTY DISCLOSURES
The Trustees' Report identifies the Lincoln Diocesan Trust and Board of Finance, the Methodist Church and the
United Reformed Church as related to Lincolnshire Chaplaincy Services. In addition to this, the following
Trustees are also Trustees of these related parties:
- The Ven J Sinclair - Lincoln Diocesan Trust and Board of Finance Ltd
- Rev Dr D Perry - Lincoln and Grimsby Methodist District
- Rev Dr D Perry - The Methodist Church in Great Britain
- Rev M Moore - Nottingham Roman Catholic Diocesan Trust
Transactions with related parties during 2009, and balances outstanding at the end of the year, were as follows:
Lincoln
Diocesan Trust
& Board of Methodist United Reform
Finance Church Church
£ £ £
Grants received 262,119 National 33,000 1,800
District 17,425
Debtor at year end 0 2,667 0
Chaplaincy services purchased 277,736 14,961 0
Creditor at year end 17,362 0 0
Page 17
Lincolnshire Chaplaincy Services
Detailed Statement of Financial Activities
for the Year Ended 31 December 2009
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
INCOMING RESOURCES
Voluntary income
Donations 3,666 -
Grants 278,428 -
282,094 -
Incoming resources from charitable activities
Grants 145,035 -
Total incoming resources 427,129 -
RESOURCES EXPENDED
Charitable activities
Wages 276,855 -
Telephone 2,134 -
Postage and stationery 1,088 -
Training 1,448 -
Travel 11,791 -
Publications and subscriptions 696 -
Printing and photocopying 146 -
Computer expenses 250 -
Catering and entertaining 35 -
Project Expenses 2,762 -
297,205 -
Governance costs
Trustees' expenses 174 -
Wages 1,050 -
Trustees' insurance 490 -
Administrative costs 336 -
Auditors' remuneration 1,175 -
Auditors' remuneration for non-audit work 1,290 -
4,515 -
Support costs
Management
Wages 22,530 -
Allocated support costs 32,852 -
Postage and stationery 123 -
Training 317 -
Travel 1,173 -
Publication and subscriptions 126 -
Insurances 489 -
Recruitment 3,240 -
Rent paid 600 -
Legal fees 460 -
Professional advice 1,438 -
Bookkeeping 1,855 -
Allocate support costs to activities (32,742) -
Computer equipment 150 -
Carried forward 32,611 -
This page does not form part of the statutory financial statements
Page 18
Lincolnshire Chaplaincy Services
Detailed Statement of Financial Activities
for the Year Ended 31 December 2009
Period
1.2.08
Year Ended to
31.12.09 31.12.08
£ £
Management
Brought forward 32,611 -
Bank interest 241 -
32,852 -
Total resources expended 334,572 -
Net income 92,557 -
This page does not form part of the statutory financial statements
Page 19
