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2022-12-31-accounts

Parochial Church Council of Kirkby

Financial Statements

for the year ended 31st December, 2022

Charity Number 1130754

Page 1

Parochial Church Council of Kirkby

Charity Information

Charity Name: The Parochial Church Council of the Ecclesiastical Parish of Kirkby Council of the Ecclesiastical Parish of Kirkby
Charity Registration Number: 1130754
Governing Document: The Parochial Church Council (PCC) is established under the Parochial
Church Councils (Powers) Measure 1956 (as amended) and is a body
corporate with perpetual succession.
Team Rector: Rev'd J Fagan
27 Shakespeare Avenue
Kirkby
L32 9SH
Team Vicars: Rev'd A Lawlor Rev'd P Lea
St Andrews Vicarage The Rectory
9 Redwood Way Old Hall Lane
Kirkby Kirkby
L33 4DU L32 5TH
Bankers: TSB plc Lloyds plc NatWest Bank plc
9 Derby Street 145 Cherryfield Drive 24 New Town Gardens
Ormskirk Kirkby Kirkby
L39 2BN L32 8SE L32 8RU
Independent Examiner: Mr C S Hughes.
106 Stanley Park
Litherland
Liverpool
L21 9JU

Page 2

Parochial Church Council of Kirkby

Annual Report for the year ended 31st December, 2022

The trustees present their annual report and the financial statements for the year ended 31st December, 2022.

Governing instrument

The Parochial Church Council (PCC) is established under the Parochial Church Councils (Powers) Measure 1956 (as amended) and is a body corporate with perpetual succession. The PCC is also regulated by, inter alia, the Church Representation Rules. Reference to all this legislation is essential for a full understanding of the PCC's legal status and its members' duties and responsibilities.

Objects

The PCC is required by the PCC (Powers) Measure 1956 to co-operate with the Minister in promoting in the parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. In addition, the PCC has responsibility for the maintenance of the church buildings, the churchyard and boundary walls, together with associated parish properties.

The PCC has delegated much of its day to day responsibilities to the respective District Church Councils (DCCs) of St. Chad, St. Martin and St. Andrew, who have responsibilities with the Team clergy, the Reverend Jeremy Fagan at St Chad's (Team Rector), the Reverend Anne Lawlor at St Andrew's and Reverend Phillipa Lea at St Martin's.

These DCCs meet at regular intervals between bi-monthly PCC meetings.

Results for the year

The results for the year are set out on page 7.

Review of the year

KIRKBY TEAM MINISTRY

Due to falling congregation numbers and volunteers, we are working together more closely as a parish. We are trying to improve communications within the parish and have put a bid into the Deanery for a Communications Worker which was approved subject to some minor revisions.

We are working at obtaining an "ECO Church" status for all three churches within the parish.

Our parish buildings are always of a long standing concern with major refurbishment work needed on some churches and with funding difficult to obtain.

There is a gradual rebuilding of our congregations following COVID and we are looking forward at the long term future of the parish. The Tuesday Bible Study groups is going well and is much appreciated by the small group who attend.

Joint events within the parish are going well but there are still major challenges facing us all including the Asylum seekers who have been staying at a hotel in the area. They have welcomed into church but not everyone in the community support their presence.

Finally, a huge thank you to everyone who contributes to the life of the parish, whether through volunteering their time, financial giving, or by supporting those around them who need it the most.

Page 3

Parochial Church Council of

Kirkby

Annual Report for the year ended 31st December, 2022 (Continued)

ST MARTINS

The church is in a good place at the moment but there are the usual concerns over the building itself, however, the hall rental has started in 2023 but plumbing and boiler issues cropped up unexpectantly.

The Sunday and Tuesday services are going well and we are getting reasonable numbers.

A huge thank you to everyone who supports St Martin's as a volunteer, through their time and energy, and through their financial support of the church.

YOUTH AND CHILDREN'S REPORT

All churches continue to offer a warm welcome to children as part of our Sunday worship. Churches had all age worship service as well as equipment for children during regular worship services.

The work with children is going well and we will contnue to try to attract more to engage with us.

There are approximately 15-20 children attending the "JAM" group run by the parish in the Kirkby Church of England Primary School and we still have links to other schools within the Parish.

CENTRE 63

Centre 63 has been able to grow the services that it has offered to the young people that it works with. Good relations with funders have meant that projects have continued. A big thank you to the staff and volunteers for the time and energy that they commit to the work of the Centre.

Jeane Lowe, the centre manager has now retired and Jackie Croft has taken over the post and is doing a good job, however, there are still the usual building and grant funding issues.

KIRKBY CHURCH OF ENGLAND SCHOOL

Kirkby C of E school have had a good year, carrying on with the important work of the school. A lot of learning was curtailed with the children in school due to the pandemic and the aftermath has been that there are lots of issues arising from the lack of engagement and availability of pre school groups.

DEANERY

The synod have been going through the issues relating to the new "Fit 4 Mission" agenda from the Diocese including the appointment of consultants from National Church who are offering financial support to the Liverpool Diocese.

The Deanery Academy is providing free training events for people within the Deanery and these are going well with the "Welcoming Church" conference being an excellent event that was well attended by many from our parish.

Page 4

Parochial Church Council of Kirkby

Annual Report for the year ended 31st December, 2022 (Continued)

ST CHADS

St Chads was very fortunate to be selected by Knowsley Council to host their Gaia event with well over 18,000 people visting the church and the renewal of wddding vows service. The delayed 150 years anniversary celebration event went well and was attended by a lot of previous clergy members of the parish.

The newly formed Children's Chapel is now a good space in church but needs expanding in order define separate "age related" areas,

Community events organised by Knowsley Council started this year and hopefully St Chads will be included in their future plans.

ST ANDREWS

Late in the year, a flood happened in the Vicarage following a burst pipe which has meant that Reverend Anne Lawlor has been away from the parish dealing with the aftermath.

We have had good children's events and we have been able to keep on top of small repairs to the building.

Hall rentals continue to be the major source of income for the church and these groups are also providing for some of the needs of the community.

THE FUTURE

The pandemic brought a lot of change and we are still working out how we will be different in the future. We know, however, that things will be different and this goes for church too. The PCC has been working with a consultant funded by the Deanery to help the clergy team and the PCC look through how we work together and how to prioritise the limited "people" resource that we have.

Membership Details

Membership of the Parochial Church Council (PCC) during the year was as set out below :

ST CHADS ST MARTINS ST ANDREWS Rev J Fagan Rev P Lea Rev A Lawlor D Patterson P Cummins D Ridgeway P Collins (Treasurer) M Myles D Hayden J Williams A Collinson V Hudson K Collins. A Wilson (from May 23) J Ridgeway (ex-officio) C Collins (ex-officio)

Page 5

Parochial Church Council of Kirkby

Annual Report for the year ended (Continued)

Electoral Roll Details

The number of members on the Parish Electoral Roll was as set out below:

St Chads
St Martins
St Andrews
May-22
36
22
29
87
May-21
36
24
35
95

Trustee Induction

All new trustees are provided with a copy of the Charity Commission guidance relating to the roles and responsibilities of trustees, a copy of the last year's charity accounts, past trustee minutes and other trustees provide help and assistance throughout the induction process, no matter how long that takes.

Public Interest Statement

When planning our activities for the year, the PCC, gave consideration to the Charity Commission's guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion.

Risk Statement

The charity has reviewed and systems have been established to mitigate those major risks to which the charity is exposed. In particular with regard to Health and Safety, suitable people have been identified in each church to become Health and Safety Officers. A Health & Safety policy has been approved and reviewed. Also, with regard to SafeGuarding, a suitable person has been identified to become the SafeGuarding Officer in conjunction with the Under 18's co-ordinator.

Statement of Trustees Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the financial activities of the charity for that year and of its financial position at the end of the year. In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

On behalf of the PCC Rev'd J Fagan 4th October 2023

Page 6

Parochial Church Council of Kirkby

Independent Examiner's Report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Kirkby

This report on the accounts of the PCC for the year ended 31st December, 2022 which are set out on pages 7 to 15 is in respect of an examination carried out under Regulation 3(3) of the Church Accounting Regulations 2006 ('the Regulations') and section 145 of the Charities Act 2011 ('the Act').

Respective Responsibilities of the PCC and Examiner

As the members of the PCC you are responsible for the preparation of the accounts; you 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:

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 PCC 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:

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

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.

Mr C S Hughes. 106 Stanley Park Litherland Liverpool L21 9JU

4th October 2023

Page 7

Parochial Church Council of Kirkby

Statement of Financial Activities for the year ended 31st December, 2022

Unrestricted
Funds
Note
£
INCOME FROM:
Donations and Legacies
2
32,739
Charitable Activities
3
30,680
4
8,028
Investments
5
685
Other
6
0
TOTAL INCOME
72,132
EXPENDITURE ON:
7
67,841
8
3,345
TOTAL EXPENDITURE
71,186
946
TRANSFERS
10,409
NET MOVEMENT IN FUNDS
11,355
RECONCILIATION OF FUNDS
300,126
311,481
Funds carried forward at 31st December,
2022
Other Trading Activities
Charitable Activities
Raising Funds
NET INCOME/(EXPENDITURE)
Funds brought forward at 1st January, 2022
Restricted
Funds
£
22,272
0
0
0
0
22,272
12,851
211
13,062
9,210
(10,409)
(1,199)
21,122
19,923
2022
2021
£
£
55,011
54,423
30,680
31,776
8,028
524
685
35
0
0
94,404
86,758
80,692
95,915
3,556
342
84,248
96,257
10,156
(9,499)
0
0
10,156
(9,499)
321,248
330,747
331,404
321,248
TOTAL FUNDS

Page 8

Parochial Church Council of Kirkby

Balance Sheet at 31st December, 2022

Note
FIXED ASSETS
Tangible assets
10
CURRENT ASSETS
Debtors
11
CBF Deposit Funds
Cash at bank and in hand
LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
12
NET CURRENT ASSETS
LOANS DUE AFTER ONE YEAR
TOTAL NET ASSETS
FUNDS OF THE CHARITY
Unrestricted
14
Restricted
15
2022
£
190,000
5,000
51,747
87,971
144,718
3,314
141,404
0
331,404
311,481
19,923
331,404
2021
£
190,000
3,913
51,075
78,254
133,242
1,994
131,248
0
321,248
300,126
21,122
321,248

Approved by the Parochial Church Council on 4th October 2023 and signed on its behalf by:

……………………………………………………… ………………………………………………………
Rev'd J Fagan Mr P Collins

The notes on pages 9 to 15 form part of these accounts.

Page 9

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022

1 Accounting policies

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice (SORP 2015).

The financial statements have been prepared under the historical cost convention except for the valuation of certain assets, which are shown at market value.

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

Restricted funds are funds subject to specific conditions imposed by the donors.

Endowment funds are funds subject to the restriction that the capital may not be spent, but must be invested - the income from which is to be spent in accordance with the donors restrictions.

Transfers of funds are made to recognise the release of restricted funds or to meet expenditure not covered by restricted income.

The accounts include all transactions, assets and liabilities for which the PCC is held responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Income From:

Donations and Legacies

Collections are recognised when received by or on behalf of the PCC.

Planned giving receivable under Gift Aid is recognised only when received.

Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Charitable Activities

Rental income from the letting of the church premises is recognised when the rental is due.

Other Trading Activities

Funds raised by the fete, garden party and similar events are accounted for gross.

Sales of books and magazines from the church bookstall are accounted for gross.

Investments

Dividends and interest are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold. Unrealised gains or losses are accounted for on revaluation of investments at 31st December .

Page 10

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

1 Accounting policies (cont.)

Expenditure On:

Charitable Activities

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

The Diocesan Quota and Stipend are accounted for when payable. Any quota unpaid at 31st December is provided for in these accounts as an operational (though not legal) liability and is shown as a creditor in the Balance Sheet.

Tangible Fixed Assets and depreciation

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by section 10(2)(a) of the Charities Act 2011.

It is the practice of the PCC to maintain it's properties in a continual state of sound repair. Accordingly for such properties their lives are so long and the residual values are such that depreciation is insignificant. Any permanent diminution in value of such properties are charged to Income and Expenditure account.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church's Inventory which can be inspected (at any reasonable time). For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. All expenditure incurred during the year on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

All expenditure incurred during the year on consecrated or beneficed buildings, individual items under £5000 or on the repair of moveable church furnishings acquired before 1st January 2000 is written off.

Other fixtures, fittings and office equipment

Equipment and other fixtures are depreciated on a straight line basis over 4 years. Individual items of equipment and fixtures with a purchase price of £5000 or less are written off when the asset is acquired.

Reserves

It is the long term intention of the trustees to maintain sufficient unrestrictive reserves so that they represent the equivalent of 12 months worth of running expenses.

Current Assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit either with the CBF Church of England Funds or at the bank.

Page 11

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

2
3
4
5
6
Unrestricted
INCOME FROM:
Funds
£
Donations and Legacies
Planned Giving:
Covenants/Gift Aid donations
9,127
Income Tax recoverable
2,379
Other planned giving
2,070
Collections (open plate) at all service
6,557
Sundry donations & appeals etc
5,514
Donation re Accountancy Charges
1,200
Heritage Lottery Fund
0
Grants
5,892
32,739
Charitable Activities
Wedding and funeral fees received
10,593
Church hall lettings
20,087
Café Income
0
30,680
Other Trading Activities
Fetes and Other Fundraising
8,028
8,028
Investments
Dividends and interest
685
685
Other
Sale of assets
0
0
Restricted
Funds
£
0
0
0
0
0
0
15,122
7,150
22,272
0
0
0
0
0
0
0
0
0
0
TOTAL
Unrestricted
2022
Funds
£
£
9,127
9,284
2,379
2,400
2,070
2,779
6,557
4,592
5,514
1,967
1,200
1,200
15,122
0
13,042
5,778
55,011
28,000
10,593
16,083
20,087
15,664
0
29
30,680
31,776
8,028
524
8,028
524
685
35
685
35
0
0
0
0
Restricted
Funds
£
0
0
0
0
0
0
5,597
20,826
26,423
0
0
0
0
0
0
0
0
0
0
TOTAL
2021
£
9,284
2,400
2,779
4,592
1,967
1,200
5,597
26,604
54,423
16,083
15,664
29
31,776
524
524
35
35
0
0

Page 12

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

7
8
Unrestricted
EXPENDITURE ON:
Funds
£
Charitable Activities
Missionary & charitable giving:
Sundry
600
Ministry:
Parish Share
31,767
Clergy expenses
761
Other clergy costs
7,808
Church/Hall costs (heat & light etc )
6,399
Church/Hall repairs
6,170
Roof/Emergency Replacement Work
0
Youth/Childrens Work
130
Courses & training
0
Parish Licences
225
Church Service Costs
1,749
Insurance
6,202
Sundry Expenses
2,889
Telephone costs
213
Printing, postage & stationery
1,362
Professional fees
216
Independent examiner's fees
150
Accountancy charges
1,200
67,841
Raising Funds
Giving Envelopes
34
Costs of fetes and fundraising events
3,311
3,345
Restricted
Funds
£
0
1,000
0
0
6,000
0
4,713
358
0
0
150
0
630
0
0
0
0
0
12,851
0
211
211
TOTAL
Unrestricted
2022
Funds
£
£
600
802
32,767
26,027
761
301
7,808
7,805
12,399
5,090
6,170
2,119
4,713
6,799
488
0
0
0
225
408
1,899
872
6,202
5,903
3,519
1,177
213
268
1,362
682
216
300
150
230
1,200
1,200
80,692
59,983
34
217
3,522
125
3,556
342
Restricted
Funds
£
0
6,738
0
0
0
0
26,149
856
720
0
0
0
459
0
0
1,010
0
0
35,932
0
0
0
TOTAL
2021
£
802
32,765
301
7,805
5,090
2,119
32,948
856
720
408
872
5,903
1,636
268
682
1,310
230
1,200
95,915
217
125
342

Page 13

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

Staff Costs
Wages and Salaries
Employers NI
2022
£
0
0
0
2021
£
0
0
0

Number of employees

0 0

There were no discloseable transactions in respect of PCC members, persons closely connected with them or other related parties, apart from those included in note 16 and working expenses.

10 Tangible Fixed Assets

COST OR VALUATION
At 1st January, 2022
Additions
Disposals
At 31st December, 2022
DEPRECIATION
At 1st January, 2022
Charge for the year
Depreciation on disposals
At 31st December, 2022
NET BOOK VALUE
At 31st December, 2022
At 31st December , 2021
£
190,000
0
0
190,000
0
0
0
0
190,000
190,000
Freehold
land &
buildings
£
0
0
0
0
0
0
0
0
0
0
Fixtures,
fittings &
equipment
Total
£
190,000
0
0
190,000
0
0
0
0
190,000
190,000

The freehold land and buildings comprise the Church Hall at St Martins, together with the Parish Hall.

11
Debtors
Income Tax recoverable
Other Debtors
12
Creditors: Amounts falling due within one year
Creditors for Goods and Services
Other Creditors
Accruals and Deferred Income
2022
£
4,450
550
5,000
2022
£
30
1,584
1,700
0
3,314
2021
£
3,360
553
3,913
2021
£
0
1,294
700
0
1,994

Page 14

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

13
Analysis of Net Assets by Fund
Fixed Assets
Current Assets
Current Liabilities
Long Term Liabilities
Fund Balance
14
Designated Funds
These comprised of the following:
General Funds
Parish Hall Capital Asset Fund
St Chads Insurance Claim Fund
St Martins Hall Capital Asset Fund
Building/Restoration Work
T Gibson Legacy Fund
Parish Worship and Music
Unrestricted
Restricted
Funds
Funds
£
£
190,000
0
124,795
19,923
(3,314)
0
0
0
311,481
19,923
2021
Income
Expenditure
£
£
£
98,363
72,129
69,288
90,000
0
0
4,725
0
1,898
100,000
0
0
934
3
0
1,000
0
0
5,104
0
0
300,126
72,132
71,186
Transfers
£
10,409
0
0
0
0
0
0
10,409
Total
£
190,000
144,718
(3,314)
0
331,404
2022
£
111,613
90,000
2,827
100,000
937
1,000
5,104
311,481

The Unrestricted Funds are for the following purposes.

General Funds - These are funds for the general purposes of the charity.

Parish Hall Capital Asset Fund - This relates to the property known as the parish hall.

St Chads Insurance claim Fund - this relates to insurance claims received towards work yet to be done. St Martin's Hall Capital Asset Fund - This relates to the property known as the St Martin's church hall. Building/Restoration Work - Funds specifically designated for the church buildings in the parish.

T Gibson Legacy Fund - This relates to a donation from an individual which the parish wish to allocate towards a specific project Parish Worship and Music - These are funds specifically designated for inivative worship and music in the parish.

15
Restricted Funds
These comprised of the following:
Parish Children's Work
St Andrews' Childrens Fund
St Andrews' Promotion Fund
St Andrews' Signage Fund
St Andrews' Bereavement Fund
St Chad's Maternity Cover Fund
St Chad's Accessibility Fund
St Chad's Roof Fund
St Chads Contactless Fund
St Chads Graveyard Fund
Deanery Mission Grants
Other Grants
2021
Income
Expenditure
£
£
£
450
0
358
452
0
0
250
0
0
480
0
0
1,380
0
0
1,300
0
0
4,400
0
630
0
15,122
4,713
410
0
211
4,500
0
0
7,500
0
0
0
7,150
7,150
21,122
22,272
13,062
Transfers
£
0
0
0
0
0
0
0
(10,409)
0
0
0
0
(10,409)
2022
£
92
452
250
480
1,380
1,300
3,770
0
199
4,500
7,500
0
19,923

Page 15

Parochial Church Council of Kirkby

Notes to the Financial Statements for the year ended 31st December, 2022 (continued)

The Restricted Funds are for the following purposes.

Parish Children's Work This fund relates to monies for children's work in the parish as a whole. St Andrews' Childrens Fund This fund relates to monies for children's work in St Andrew's church. St Andrews Promotion Fund This fund relates to monies for the promotion of St Andrew's church. St Andrews' Signage Fund This fund relates to monies for a new sign for St Andrew's church. St Andrews' Bereavement Fu This fund relates to funding for bereavement work in the parish St Chad's Maternity Cover FuThis was a grant towards costs incurred for cover during Maternity Leave. St Chad's Accessibility Fund This was a grant towards works on improving accessibility to the church. St Chad's Roof Fund Funds collected for work on the church roof partly funded by the Lottery. St Chads Contactless Fund This fund relates to monies for contactless donations at St Chads church. St Chads Graveyard Fund This fund relates to monies recived towards work on the graveyard. Deanery Mission Grants This fund relates to monies from the Deanery towards parish mission. Other Grants This fund relates to other grants received towards parish expenditure.

16 Related parties

A number of trustees are also trustees of a related charity, Centre 63 (Kirkby) Limited (Registered Charity No. 700064).

Centre 63 currently occupies premises under the trusts provided for in a conveyance dated 28th November 1963 as amended by a scheme of the Charity Commission sealed 15th September 1992. The premises are held by the Diocesan Board of Finance for the Parochial Church Council of Kirkby on terms which allow use by Centre 63 on at least five nights a week and at other periods as may be required.