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2021-12-31-accounts

ST PAUL'S UNITED REFORMED CHURCH HARROGATE

REPORT OF THE TRUSTEES AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

ST PAUL’S UNITED REFORMED CHURCH HARROGATE CHARITY

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 DECEMBER 2021

This report includes information required by the Charities (Accounts and Reports) Regulations 2008 and the Statement of Recommended Practice for Accounting by Charities 2005 as applicable to charities entitled to prepare accounts on the receipts and payments basis.

ADMINISTRATIVE INFORMATION

St Paul’s United Reformed Church Harrogate is a local church of the United Reformed Church in Great Britain, and is a member of the Yorkshire Synod of the Church. It was registered on 16 February 2009 as Charity Number 1128076.

St Paul’s Church is situated in Victoria Avenue. Harrogate, North Yorkshire.

The members of the Elders’ Meeting for the time being are recognised as the charity trustees. Those who served from 1 January 2021 until the date this report was approved are:

Revd Brian Hunt (to 31 January 2021), Stuart Atkinson, Alan Bourne, Christine Bourne, Philip Daggett, Sarah Dodds, Patricia Grant, Christopher Harwood, Gillian Hudson, Erica Miller, Helen Morton, Julie Sanderson, Mary Ann Steers, Kathleen Westwater, Michael Westwater

The Church building and the manse at 2 Westbourne Avenue, Harrogate HG2 9BD are vested in the United Reformed Church Yorkshire Synod Trust as trustees and held for the benefit of St Paul’s URC in accordance with the trusts applicable to URC properties. They are not church assets.

STRUCTURE, GOVERNANCE AND MANAGEMENT

The activities of St Paul’s United Reformed Church are overseen by the Elders’ Meeting of the Church in accordance with the provisions of The Structure of the United Reformed Church determined by the General Assembly of the United

Reformed Church and supplemented by the rules of St Paul’s United Reformed Church. The governing document of the registered charity is a statement adopted by the Church Meeting on 16 November 2008.

The Elders’ Meeting is responsible for the financial administration of the Church, and the care and maintenance of Church premises and the manse. The Church Meeting (of all members wishing to attend) gives general guidance on the life and work of the Church.

The members of the Elders’ Meeting are the minister in pastoral charge and members of St Paul’s Church nominated and elected by members of the Church Meeting of St Paul’s Church in Church Meeting. Elders serve for five years, retire by rotation and are eligible for re-election. There is no limit on the number of consecutive periods of service. The members of the Elders’ Meeting are the trustees of the registered charity during their period of service as an elder.

The Elders’ Meeting meets as required but at least six times a year. It is assisted in the administration of the Church and its property by the Management Committee in overseeing property and financial matters. The Church Meeting meets quarterly.

OBJECTIVES AND ACTIVITIES

As a local congregation of the United Reformed Church, St Paul’s United Reformed Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building, and described more specifically in its mission statement as:

We are a Bible-based town centre Church seeking to be faithful witnesses to Jesus Christ in the 21[st] century and are committed to:

The Elders’ Meeting is aware of the Charity Commission’s guidance on public benefit in “The Advancement of Religion for Public Benefit” and has regard to it in the administration of the Church.

The Elders’ Meeting believes that the Church provides benefit to the public by:

*providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers;

*promoting Christian values and service by members of the congregation to the community for the benefit of individuals and society as a whole.

REVIEW OF ACTIVITIES AND ACHIEVEMENTS

During 2021 the life, worship and work of the congregation continued to be severely constrained by the implications of the pandemic and lockdowns. Although the church had been closed during December 2020, we managed to open again on two Sundays in January, including a communion service on 10 January, after which the Elders decided to close again because of the increase in Covid cases. Sadly, this meant that Revd Brian Hunt’s final service before his retirement at the end of January could not take place until 5 September 2021, when, following a relaxation of some of the restrictions, a packed congregation was able to express appreciation for his long and faithful ministry at St Paul’s. During the lockdown and the limited access to worship, services continued to be made available, both online and through hard copies for those without access to IT. Services continue to be available online for those still nervous about attending worship in person. Restrictions were finally removed in February 2022 when coffee was served after worship for the first time for many months and the wearing of masks and social distancing were no longer mandatory.

During the year contact was maintained with all the congregation, particularly the elderly and housebound, mostly by the Elders but other members soon built up their own networks of communication. Zoom proved invaluable for Elders’ Meetings and other meetings. Looking to the future, the Elders, under the wise guidance of our Synod Companion, Revd Pauline Calderwood, have been working on the church profile, the first step in the search for a new minister. The profile has now been accepted by the Synod Pastoral Committee and St Paul’s has been

allocated 75% ministry. The Pastoral Committee is currently working on how the remaining 25% of a minister’s time can best be used within the Synod and their recommendations will be brought to St Paul’s in the coming months, in the hope that the church may formally be declared vacant in the summer. Alongside this, discussions have started between the Elders of St Paul’s and the Elders of West Park to develop friendship and identify opportunities for the two congregations to get to know each other better.

Work continued during the year on upgrading the IT systems and lighting in the Church and hall.

FINANCIAL REVIEW

The 2021 Financial Statements were prepared in accordance with the Charities Act 2011 Section 133 on the Receipts and Payments basis and the United Reformed Church guidance. The Financial Statements were approved at the Elders’ Meeting on 16 February 2022.

Unrestricted/General Fund: receipts totalled £80,790 as against £91,238 in 2020 and payments totalled £81,104, compared with £113,340 the previous year. This resulted in a deficit of £313 compared to a deficit of £22,102 in 2020. The reduced deficit compared to 2020, despite the ongoing impact of the pandemic and subsequent closure of the Church in 2021, reflects a £26,000 reduction in Ministry and Mission costs following the Revd Brian Hunt’s retirement on 31 January 2021 and the church being in vacancy.

Following the transfer from the Manse Reserve of £825 (2020 £9,896), to offset the 1 month’s (2020 12 months) housing allowance, total net receipts/payments showed a surplus of £511 compared with a deficit of £12,206 in 2020.

A surplus of £4,669 has been budgeted for in 2022, on the basis that St Paul’s is very unlikely to have a new minister before 2023 and so Ministry and Mission costs will be reduced by £25,000 in 2022.

The balance on the General Fund totalled £7,209 as at 31 December 2021 as against £6,698 in 2020.

Designated funds comprise the In Memoriam Fund at £75,624 and the Manse Reserve at £108,922 (income from the rental of the manse). Designated funds

can be transferred into the General Fund at the Church’s decision and provide reserves to meet any future shortfall in income or any unexpected expense.

Restricted funds comprise the Organ Fund £16,250 and IT Project £8,000 (legacy for completion of stage 2 of IT Project in 2022). The In Memoriam Fund of £1,000 was a bequest for the Church coffee shop and was transferred to the St Paul’s Charity Fund in the year.

At 31 December 2021 the Church’s assets, comprising bank and building society funds, totalled £216,000.

This report was approved by the Elders’ Meeting on 19[th] April 2022 and is signed on its behalf by:

Mary Ann Steers, Church Secretary.

ST PAUL'S UNITED REFORMED CHURCH HARROGATE

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

ST PAUL'S UNITED REFORMED CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
RECEIPTS AND PAYMENTS ACCOUNT
UNRESTRICTED/GENERAL FUND
Receipts
FWO and Standing Orders
Open Plate
Income Tax Refunds
Donations from Church Organisations
Members' Donations
Sundry Donations
Room Contributions
Newsletter Contributions
Newsletter Advertising
Bank and Building Society Interest
Sundry Income
Total Receipts
Payments
Ministry and Mission Fund
Yorkshire Synod Levy
Housing Allowance
Expenses of Ministry
Motor Expenses
Church Utilities
Church Insurance
Church Cleaner
Church Fabric and Repairs
Printing, Postage and Stationery
Organists' Fees
Donations to Charities
Bank Charges
Sundry Expenses
Total Payments
Net Receipts/(Payments)
Transfer from Manse Reserve
Total Net Receipts/(Payments)		 ST PAUL'S UNITED REFORMED CHURCH
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021
RECEIPTS AND PAYMENTS ACCOUNT
UNRESTRICTED/GENERAL FUND
Receipts
FWO and Standing Orders
Open Plate
Income Tax Refunds
Donations from Church Organisations
Members' Donations
Sundry Donations
Room Contributions
Newsletter Contributions
Newsletter Advertising
Bank and Building Society Interest
Sundry Income
Total Receipts
Payments
Ministry and Mission Fund
Yorkshire Synod Levy
Housing Allowance
Expenses of Ministry
Motor Expenses
Church Utilities
Church Insurance
Church Cleaner
Church Fabric and Repairs
Printing, Postage and Stationery
Organists' Fees
Donations to Charities
Bank Charges
Sundry Expenses
Total Payments
Net Receipts/(Payments)
Transfer from Manse Reserve
Total Net Receipts/(Payments)		 Page 1
2021
2020
£
£
57,978
63,144
3,736
4,099
14,784
16,462
76,498
83,705
0
450
1,000
2,090
380
558
1,493
2,094
566
598
720
800
133
943
0
0
80,790
91,238
43,512
69,720
1,125
0
825
9,896
2,864
4,026
114
2,210
3,425
3,250
3,962
3,707
5,320
5,044
10,737
6,239
1,245
1,378
6,720
6,720
264
484
262
299
730
367
81,104
113,340
(313)
(22,102)
825
9,896
511
(12,206)

ST PAUL'S UNITED REFORMED CHURCH Page 2 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

CASH FUNDS SUMMARY
Unrestricted/General Fund
Designated Funds:
In Memoriam
Manse Reserve
Restricted Funds:
Special Collections
IT Project
In Memoriam
Organ Fund
See Note 2
STATEMENT OF ASSETS AND LIABILITIES
Monetary Assets
Building Society Accounts:
Leeds Building Society
Yorkshire Building Society
Bank:
Current Account
Interest Accounts
Cash in hand
Total Monetary Assets
Liabilities		 2020
Net receipts/
2021
(payments)
£
£
£
6,698
511
7,209
74,623
1,001
75,624
84,266
24,656
108,922
580
(580)
0
8,000
0
8,000
1,000
(1,000)
0
16,250
0
16,250		 2020
Net receipts/
2021
(payments)
£
£
£
6,698
511
7,209
74,623
1,001
75,624
84,266
24,656
108,922
580
(580)
0
8,000
0
8,000
1,000
(1,000)
0
16,250
0
16,250
191,417
24,588
216,005
2021
2020
£
£
18,176
18,168
85,355
85,237
19,568
67,860
92,589
20,032
317
120
216,005
191,417
0
580

Approved by the Elders as Trustees on 16 February 2022 and signed on their behalf by

Mrs Mary Ann Steers - Church Secretary

The notes on pages 3 and 4 form part of these financial statements.

ST PAUL'S UNITED REFORMED CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021 NOTES

Page 3

1. ACCOUNTING POLICIES

The 2021 Financial Statements have been prepared in accordance with the the Charities Act 2011 Section 133 on the Receipts and Payments basis and the United Reformed Church guidance.

2. FUND ACCOUNTING

UNRESTRICTED FUNDS

Unrestricted funds may be used by the church for any of its ordinary purposes.

General Fund
As at 1 January 2021
Net Receipts
As at 31 December 2021		 £
6,698
511
7,209

DESIGNATED FUNDS

Designated funds represent unrestricted funds set aside by the church for specific designated purposes. They can be transferred into the general funds at the church's decision.

In Memoriam Fund
As at 1 January 2021
Legacy received
As at 31 December 2021
Manse Reserve
As at 1 January 2021
Rental Income Received
Manse Expenses
Transfer to General Fund
As at 31 December 2021		 £
74,623
1,001
75,624
£
84,266
26,273
(792)
(825)
108,922

An annual transfer is made from the Manse Reserve to the General Fund to offset the cost of the Housing Allowance.

RESTRICTED FUNDS

Restricted funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose and cannot be absorbed into general funds.

ST PAUL'S UNITED REFORMED CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

Page 4

2. FUND ACCOUNTING continued RESTRICTED FUNDS continued

Organ Fund
As at 1 January 2021 and 31 December 2021
Special Collections
As at 1 January 2021
2020 Christmas Charity Harrogate Homeless Project: paid
Commitment for Life: received
: paid
As at 31 December 2021
IT Project
As at 1 January 2021 and 31 December 2021
In Memoriam Fund - Specific Bequests
As at 1 January 2021
Transfer to St Pauls Charity Fund
As at 31 December 2021		 £
£16,250
£
580
(580)
102
(102)
0
£
8,000
£
1,000
(1,000)
0

3 MONETARY ASSETS

The church monies are not held in segregated accounts for the individual funds.

4 ASSETS USED FOR CHURCH PURPOSES

The church building and the manse are vested in URC Yorkshire Synod Trust as trustees and are not church assets.

TREASURER'S STATEMENT

I have prepared the Financial Statements on pages 1 to 4 for the year ended 31 December 2021 from the accounting records of the church.

Julie Sanderson ACA 15 February 2022

ST PAUL'S UNITED REFORMED CHURCH Report of the Independent Examiner to the Members of St Paul's United Reformed Church

Page 5

I report on the accounts of St Paul's United Reformed Church for the year ended 31 December 2021, which are set out on pages 1 to 4.

Respective responsibilities of Elders and examiner

The Elders are responsible for the preparation of the accounts. The Elders consider

that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;

to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and

to state whether particular matters have come to my attention.

Basis of independent examiner's report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Church and a comparison of the accounts presented with those records. It also includes consideration of unusual items or disclosures in the accounts and seeking explanations from the Elders 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:

(1) which gives me reasonable cause to believe that in any material respect the requirements:

to keep accounting records in accordance with section 130 of the 2011 Act

to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

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

DR PHILIP A THAKE FCA 16 March 2022