and
The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (known as Tong and Laisterdyke PCC) Charity Number 1130777
Trustee Report and Accounts For the year ending 31 December 2022
TONG AND LAISTERDYKE PCC REPORT AND ACCOUNTS for the year ended 31 December 2022
| INDEX | Pages |
|---|---|
| Trustees Annual Report | 3 - 5 |
| Statement of Trustees’ Responsibilities | 6 |
| Independent Examiners Report | 7 |
| Statement of Financial Activities | 8 |
| Balance Sheet | 9 |
| Notes on the Financial Statements | 10 |
| Analysis of Income & Expenditure | 11 - 13 |
| Statement of Assets and Liabilities | 14 |
| Summary of Fund Movements | 15 - 16 |
- 2 -
PARISH OF TONG AND LAISTERDYKE - TRUSTEES REPORT 31/12/2022
Aims and Purposes:
The Parochial Church Council of the Parish of Tong and Laisterdyke in the Diocese of Leeds, together with the clergy and churchwardens, is responsible for the pastoral, evangelistic, and social mission of the Church of England. It also has responsibility for the maintenance of the Church and Church Community Centre of St Christopher's Church, Holme Wood, St. James Church, Tong, and St. Mary’s Church Laisterdyke. The charity is registered with the Charity Commission as The Parochial Church Council of the Ecclesiastical Parish of Tong and Laisterdyke (Charity number 1130777). The governing documents are the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.
In Tong it is also responsible for the Village School Room.
Objectives and Activities:
The Parish of Tong and Laisterdyke exists to serve the communities of Tong Village, the Holmewood estate and Laisterdyke. We have three worship and community centres – St James’ Church in Tong as well as the School Room, a community building we run in conjunction with the Tong Village Association, St Mary’s in Laisterdyke, and St Christopher’s in Holmewood.
Through a varied programme of activities and services for all ages, the staff, volunteers and congregations of the three churches seek to support those in most need, offer pastoral care, love and friendship and build communities of faithful people both inside and outside the church.
The churches of the Parish choose to do this through their Good Neighbours project at St Christopher’s Church as well as working closely with other local churches and partners, including Primetime at the Vine which operates from St Mary’s buildings and The Holmewood Family Centre which operates from St Christopher’s buildings and the Holmewood Salvation Army which operates our local Food Bank.
Achievement and Performance
The legacy of Covid-19, the unexpected war between Russia and Ukraine, and the cost-of-living crisis that followed have put great and ongoing pressures affecting many people across the communities we serve.
As 3 small church communities and a community project, we have worked hard to provide spiritual, material, practical and community support bringing hope, sharing love, and nurturing faith.
We have achieved this by working with our partners, to provide a wide range of services including:
-
Toddler Groups
-
Children and Young People after school groups
-
Older people’s groups and day care provision
-
Craft and activity groups
-
Community Cafes
-
Community Food Pantries, Drop-in spaces and Warm spaces
-
Emergency Food provision
-
Sunday Worship Services
-
Accessible Worship Services for families who don’t attend Sunday services
-
Worship Services in Residential Homes
-
Spiritual support for people across our communities, including the provision of Weddings, Baptisms and Funerals
-
Opportunities to explore faith through small groups and discussions
-
Supporting our local schools to explore faith and engage with their community and support governance of our local church school, St John’s CE School Bierley.
Review of Activities
A more detailed Parish Report of the work of the PCC & its three churches during 2022 is available.
Training
We seek to develop all our valued workers, both paid and volunteers, by providing appropriate training and personal development opportunities.
- 3 -
Financial Review
Charity accounts are split between 'Unrestricted' funds (of which some may be 'Designated' for a specific cause) and 'Restricted' funds. Unrestricted funds relate to money the PCC can spend on anything that fulfils the objectives of the church. Restricted funds record donations and expenditure for specific purposes or projects.
Financially it has been a challenging year for our church and associated charities. Good Neighbours has seen a deficit this year of £36,101. This is largely due to an expected short-term gap between funding applications. In anticipation of this, we restructured our staffing. Although this led to an increase in the costs of redundancy, we expect to make projected savings of around £12,500 per annum. The pressure on local government funding has led to falling levels of grant funding from Adult Services. We continue to address this by keeping our costs as low as possible and through seeking essential funding from other external grant making organisations. Additionally, the cost of living crisis has hit hard, the rise in food prices has meant that there has been an increased cost to provide food for the centre. Our partnership with Fairshare continues to help us keep our costs as low as possible, whilst providing good, homecooked food for people who struggle to afford to cook for themselves.
The Parish has also been hit by the cost of living. The amount of income from donations and legacies has reduced by £5,862 compared to 2021 figures, as well as a reduction in the evaluation of our investments. In contrast the income received from other income, such as rent has increased. Overall income for 2022 fell by £4,766 compared to 2021 figures. Expenditure for 2022 increased by £12,746 compared to 2021. Overall, a small excess is recorded for 2022 of £1,337.
Gift aid has been recorded as £6,500 for 2022. This has been posted as an accrual. The actual claim from the HMRC has not been processed, however based on charitable giving, this is a conservative figure for 2022.
Future Strategy
The charity plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
Reserves Policy
The Trustees, are working towards a policy whereby the unrestricted funds, not committed or invested in tangible assets (‘the free reserves’) held by the charity should be between 3 and 6 months of the resources expended. At the proposed reserves level, the Trustees recognise the need to continue to attract major funding in order to maintain activities.
Investment Policy
The Trustees have considered the most appropriate policy for investing funds. Short term reserves will be held in the Trustees’ interest-bearing bank account. Future long-term reserves will be held in accounts designed for the charity sector, with the requirement to generate income and/or capital growth.
Risk Review
The Trustees have conducted their own review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding activities. Internal risks are minimised by the use of professional consultants, and the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the charitable company. The procedures are periodically reviewed to ensure they still meet the needs of the charity.
Structure, Governance and Management.
Members of the P.C.C. are either ex-officio, elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation rules, or co-opted. Elected members serve for a period of one year. Elections are conducted in such a way as to try to ensure that our three congregations are represented on the P.C.C and are set out in a Bishop’s Instrument.
During 2022 the following have served as members of our P.C.C. following our APCM in May:
Ex-officio Revd Canon Gary Hodgson Incumbent Revd Helen Hodgson Associate Vicar Revd Sarah Harrison Curate March 2022 Revd Simon Rulton Curate July 2022 Elected: Mr Paul Coates-Black Churchwarden re-elected May 2022 Mr John Rathmell Churchwarden re-elected May 2022 Mr Liam Jagger Churchwarden re-elected May 2022
- 4 -
Mrs Margaret Ealham Mrs Elaine Rathmell Mrs Joyce Astbury
Deanery Synod Rep re-elected Nov 2020 Deanery Synod Rep appointed Nov 2020 Deanery Synod Rep re-elected Nov 2020
Mrs Jean Black PCC Rep Mrs Louise Connacher PCC Rep Ms Angela Abson PCC Rep Miss Amanda Appleyard PCC Rep Mr David Disney PCC Rep
re-elected May 2022 re-elected May 2022 re-elected May 2022 re-elected May 2022 elected May 2022
Treasurer - Mrs Joan Greenfield
P.C.C. Committees that operated in 2022:
The P.C.C. normally functions through a number of Sub Committees, Management Committees and informal church meetings, which meet between full meetings of the P.C.C. They were as follows:
1. Standing Committee
2. Good Neighbours Project Management Committee :
-
Staffing Subcommittee
-
Finance Subcommittee
-
Tong School Room Management Committee : (Authority delegated by the PCC for the day to day running of the School Room. This includes members of the Tong Village Association).
-
St. James' Church Meeting :
-
St. Christopher’s Church Meeting:
-
St. Christopher’s Church Meeting: (buildings, worship, fellowship, discipleship and mission, advising the 8. St. Mary’s Church Meeting: PCC on local issues to support their decision making. These are informal meetings, which includes anyone who attends church worship.).
Trustees report approved by the PCC on 18[th] April 2023
Signed
Revd Canon Gary Hodgson
- 5 -
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which show a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis, it is inappropriate to presume that the charity will continue in business.
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 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees 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.
Annual Financial Statements
The attached financial statements for the year ended 31 December 2022, have been prepared in accordance with the relevant Church Accounting Regulations, applicable Accounting Standards and Statement of Recommended Practice (FRS 102) 2015.
It is recommended that the Annual Report and Financial Statements for the year ended 31[st] December 2022 be adopted and approved for submission to the Annual Parochial Church Meeting.
Approved by the trustees of the charity on 18[th] April 2023 and signed on its behalf by:
Signed
Revd Canon Gary Hodgson Chair of Trustees
- 6 -
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF TONG AND LAISTERDYKE (KNOWN AS TONG AND LAISTERDYKE PCC)
INDEPENDENT EXAMINER'S REPORT - 2022
Independent Examiner's report to the Trustees Council of Tong and Laisterdyke PCC
I report on the accounts of the Church for the year ended 31 December 2022 which are set out together with the accounting policies and notes on pages 8 to 16.
Respective responsibilities of the Trustees and the Independent Examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(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;
-
follow the procedures laid down in the general Directions given by the Charity commission under section 145(5)(b) of the 2011 Act; and
-
state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
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 charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters.
The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
-
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; or to prepare accounts which accord with the accounting records have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Emma Wilson FCA
15 Victoria Mews Cottingley Business Park Bingley BD16 1PY
18 April 2023
- 7 -
Statement of Financial Activities
| Parish Church | Unrestricted | Designated | Restricted | Endowment | Total | Total |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | 2022 | 2021 | |
| Income and endowments | ||||||
| Donations and legacies | 39,805 | - | 12,739 | - | 52,544 | 58,406 |
| Income from charitable activities | 3,017 | - | 150 | - | 3,167 | 2,877 |
| Other trading activities | 22,236 | - | 2,660 | - | 24,896 | 20,959 |
| Investments | 811 | - | 1,091 | - | 1,902 | 1,225 |
| Other income | 4,076 | - | 3,339 | - | 7,415 | 10,594 |
| Parish income | 69,945 | - | 19,979 | - | 89,924 | 94,060 |
| Expenditure | ||||||
| Raising funds | - | - | 858 | - | 858 | 5411 |
| Expenditure on charitable activities | 69048 | - | 13000 | - | 82048 | 70058 |
| Otherexpenditure | - | - | 2653 | 3029 | 5682 | 372 |
| Parish expenditure | 69,048 | - | 16,510 | 3,029 | 88,587 | 75,841 |
| Good Neighbours | ||||||
| Income and endowments from: Good | Neighbours | |||||
| Donations and legacies | 16,456 | - | 53,923 | - | 70,379 | 101,466 |
| Other trading activities | 12,052 | - | 16,329 | - | 28,381 | 35,339 |
| Investments | 3 | - | 6 | - | 8 | 0 |
| Good Neighbours income | 28,511 | - | 70,258 | - | 98,768 | 136,805 |
| Expenditure on: Good Neighbours | ||||||
| Raising funds | 1,995 | - | 1,964 | - | 3,959 | 8,194 |
| Expenditure on charitable activities | 26,215 | - | 104,696 | - | 130,911 | 127,512 |
| Good Neighbours expenditure | 28,210 | 106,660 | - | 134,870 | 135,706 | |
| Combined totals | ||||||
| Income | 98,456 | 19,979 | 70,258 | 89,924 | 192,828 | 206,750 |
| Expenditure | 97,258 | 16,510 | 109,689 | 88,587 | 210,711 | 204,754 |
| Combined Net income / (expenditure) resources before transfer |
1,198 |
3,469 | (39,431) | 1,337 | (17,883) | 1,996 |
| Transfers: | ||||||
| Gross transfers between funds - in | 67,775 | 1,969 | - | 69,744 | 92,027 | |
| Gross transfers between funds - out | (3,405) | (66,339) | - | (69,744) | (92,027) | |
| Other recognised gains / losses | ||||||
| Gains/losses on investment assets | - | - | - | - | - | - |
| Net movement in funds | 65,568 | (97,304) | (3,029) | (34,765) | 19,317 | |
| Reconciliationof funds | ||||||
| Total funds brought forward | 49,044 | 197,111 | 23,895 | **270,051 ** | **250,734 ** | |
| Total funds carried forward | 114,612 | **99,807 ** | **20,867 ** | 235,286 | **270,051 ** |
.
- 8 -
Balance Sheet
| Balance Sheet | |
|---|---|
| As at 31/12/2022 |
As at 31/12/2021 |
| Current assets - Parish Churches 6432 CBF Fixed Interest Fund (Tong Endowment) 9,951 6433 CBF Investment Fund - Tong (Tempest 60) endowment 5,017 6434 CBF Fixed Interest Fund - Tong (Tempest) endowment 4,368 6435 CBF Fixed Interest Fund - Fabric Fund endowment 1,530 6436 CBF Investment Fund (St Johns School Tong St) 19,985 6501 Bank current account 42,253 6505 Schoolroom Bank A/C 9,988 6510 CCLA (CBF) FABRIC account 3,966 6511 CCLA Investment Fund (General Fund) 37,906 6512 CBF Deposit Fund (Children & Families Education Fund) 11,912 6590 Cash in hand 31 Z05 Accounts Receivable 11,133 Current assets - Good Neighbours 6502 HSBC Project Bank Account - 6503 HSBC Money Manager - 6504 HSBC Minibus Savings Account - 6506 VirginGood Neighbours Project 75,238 6512 CCLA Investment Management Ltd - 6591 Cash in Hand GN 1,332 Z05 Accounts Receivable 676 |
11,263 5,683 5,052 1,897 22,638 45,501 10,111 3,437 37,370 10,871 61 3,959 110,512 - - - - 2,835 - |
| Total Current assets 235,286 |
271,191 |
| Liabilities 6602: Parish Churches Wedding Fees in Advance 0 6699: Parish Churches Agency collections 0 |
1,140 - |
| Total Liabilities 0 |
1,140 |
| Net Asset surplus (deficit) 235,286 |
270,050 |
| Reserves Parish Churches Excess/(deficit) to date 1,337 Z01: Parish Churches Starting balances 156,704 Good Neighbours Excess/(deficit) to date (31,101) Z01: Good Neighbours Starting balances 113,347 |
18,219 138,485 1,098 112,249 |
| Total Reserves 240,287 |
270,051 |
| Represented by Funds Parish Churches General (Unrestricted) 7,866 Parish Churches Designated 40,967 Parish Churches Restricted 88,341 Parish Churches Endowment 20,867 Good Neighbours General (Unrestricted) 65,780 Good Neighbours Designated - Good Neighbours Restricted 11,466 |
9,097 39,808 83,904 23,895 140 - 113,207 |
| Total 235,287 |
270,051 |
- 9 -
Notes to the Financial Statements for the Year Ended 31 December 2022
Accounting Policies
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair” provisions.
Going concern
The Trustees have at the time of approving the financial statements a reasonable expectation that the Church has adequate resources to continue in operational existence for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.
Income
Income in the Statement of Financial Activities is recognised when the Church has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received, and the amount can be measured reliably.
Donations, grants, gifts and lettings income are recognised when receivable.
Income from legacies is recognised once probate has been granted, provided that the income will be received to enable valuation of the Church’s entitlement.
Expenditure
Expenditure is included in the Statement of Financial Activities on an accruals basis and includes irrecoverable VAT.
Tangible fixed assets and depreciation
Consecrated or benefice property
In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.
Other fixed assets
All assets are recognised at full value in the year they are acquired.
Short term deposits
These are cash held on the deposit with the CCLA.
Debtors
Debtors represent income to be recognised in a future accounting period.
Creditors
Creditors, loans and provisions are recognised where the Church has a [present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably.
Unrestricted Funds
These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which therefore are not included in its ‘free reserves’ as disclosed in the trustees’ report.
Restricted Funds
These are income funds that have been received by the PCC for specific purposes, these funds must be protected and used only in connection with the intention of the original gift.
Endowment Funds
These are funds received from specific endowments and the Capital value is protected and cannot normally be accessed, but the income can be spent in the same manner as unrestricted income.
- 10 -
Analysis of income and expenditure
| Analysis of income and expenditure | |
|---|---|
| General Designated Restricted Endowment |
Total Total 2022 2021 |
| Income and endowments from: (The Parish Churches) Donations and legacies 0101/02/03 Gift Aid - Bank 20,580 - - - 0110 - Gift Aid - Envelopes 2,030 - - - 0201 - Other planned giving 2,061 - - - 0301/02/03 - Loose plate 7,211 - - - 0550 - Donations appeals etc 1,251 172 4,235 - 0552 - Ministers Discretionary Fund - - 7,429 - 0601 - Tax recoverable on Gift Aid 6,500 - - - 0702 - Parish Children's Work - - 1,025 - 0703-Gifts in memory of - - 50 - |
20,580 21,880 2,030 2,541 2,061 3,100 7,211 6,212 5,658 12,428 7,429 - 6,500 6,125 1,025 1,200 50 4,920 |
| Donations and legacies Totals 39,633 172 12,739 - Income from charitable activities 0939 - Worship & Sunday School - - - - 0940 - Repairs & Renewals reimbursements 34 - - - 1101 - Fees Funerals 2743 15 - - 1103 - Sundries 225 - - - 1104-St James'Bells - - 150 - |
52,544 58,406 - 1 34 - 2758 2461 225 325 150 90 |
| Income from charitable activities Totals 3002 15 150 - Other trading activities 0910 - Refreshments etc 42 - - - 0912 - Bus Stop 110 - - - 1230 - Rent from Projects 15300 - - - 1240 - Church hall hire 3185 - - - 1241 - St Marys Flat - 3600 - - 1250-Schoolroom-Income from hall - - 2660 - |
3167 2877 42 - 110 110 15300 15000 3185 350 3600 3934 2660 1565 |
| Other trading activities Totals 18636 3600 2660 - Investments 1020-Bank and building society interest 275 536 1091 - |
24896 20959 1902 1225 |
| Investments Totals 275 536 1091 - Other income 1102 - Fees Weddings Income 3,576 - 3,339 - 1311 - Insurance income 180 - - - 1312 - Governance Income/Audit 320 - - - 1313-Re-evaluation of Investments - - - - |
1902 1225 6,915 5,213 180 480 320 - - 4,901 |
| Other income Totals 4,076 - 3,339 - |
6,275 **10,594 ** |
| Income and endowments Grand totals 65,622 4,323 19,979 - |
89,924 94,060 |
| Expenditure on: (The Parish Churches) Raising funds 1730 - St James Restoration - - 858 - 1803 - Liz Dey Memorial - - - - Raising funds Totals - - 858 - Expenditure on charitable activities 1801 - Giving to missionary, relief & development societies 840 - 2799 - 1804 - Parish Child/Mission Work - - 885 - 1805 - Ministers Discretionary Fund - - 3773 - 1901 - Parish Share 37200 - - - 2005 - Sundries 43 - 147 - 2018 - Bank Charges 137 - 66 - 2030 - Repairs & Renewals - St Christophers 3903 - - - 2031 - Repairs & Renewals - St James 763 - - - 756 - - - 2035 - Quinquennial repairs & renewals - - - - |
858 - - 5411 858 5411 3639 2540 885 - 3773 - 37200 39000 190 1282 203 - 3903 2173 763 320 756 - - 726 |
- 11 -
| 2101 - Working expenses of incumbent | 1080 | - | - | - | 1080 | 994 |
|---|---|---|---|---|---|---|
| 2102 - Travel Expenses | 81 | - | - | - | 81 | 20 |
| 2150 - Vicar's telephone | 494 | - | - | - | 494 | 743 |
| 2301 - Church insurance | 5485 | - | - | - | 5485 | 1696 |
| 2331 – Cleaning | 1395 | - | - | - | 1395 | 1374 |
| 2332 - Worship & Sunday School | 1168 | - | - | - | 1168 | 1760 |
| 2333 - Fees for funerals | 458 | - | - | - | 458 | 418 |
| 2334 - Wedding Fees Payments | - | - | 3050 | - | 3050 | 2395 |
| 2350 - Upkeep of churchyard | - | - | 399 | - | 399 | 330 |
| 2360 - Printing, Postage, Stationery | 826 | - | - | - | 826 | 565 |
| 2361 - Computer and Internet | 847 | - | - | - | 847 | 352 |
| 2371 - Refreshments | - | - | - | - | - | 53 |
| 2401 - Church - electric | 864 | - | - | - | 864 | 934 |
| 2410 - Church - gas | 7602 | - | - | - | 7602 | 5909 |
| 2420 - Church - water | 1254 | - | - | - | 1254 | 1070 |
| 2530 - Schoolroom - electricity | - | - | 317 | - | 317 | 319 |
| 2540 - Schoolroom - gas | - | - | 744 | - | 744 | 782 |
| 2550 - Schoolroom - insurance | - | - | 130 | - | 130 | 480 |
| 2560 - Schoolroom - Repairs & Renewals | - | - | 402 | - | 402 | 603 |
| 2580 - Schoolroom - water | - | - | 238 | - | 238 | 90 |
| 2601 - Governance costs examination/audit | ||||||
| fee | 690 | - | 50 | - | 740 | - |
| 2840-St Marys Flat | - | 3164 | - | - | 3164 | 3133 |
| Expenditure on charitable activities Totals | 65884 | 3164 | 13000 | - | 82048 | 70058 |
| Other expenditure | ||||||
| 2602 - Re-evaluation of Investments | - | - | 2653 | 3029 | 5682 | 372 |
| Other expenditure Totals | - | - | 2653 | 3029 | 5682 | 372 |
| Expenditure Grand totals | 65884 | 3164 | 16510 | 3029 | 88587 | 75841 |
- 12 -
| Total | Total | ||||||
|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | Endowment | 2022 | 2021 | ||
| Income and endowments from: (Good Neighbours) | |||||||
| Donations and legacies | |||||||
| 0801 - Grants Received | - | - | 53332 | - | 53332 | 101259 | |
| 0901 -Other funds generated | 16456 | - | 591 | - | 17047 | 207 | |
| Donations and legacies Totals | 16456 | - | 53923 | - | 70379 | 101466 | |
| Other trading activities | |||||||
| 0922 - Cafe Takings | 4802 | - | 6740 | - | 11542 | 8747 | |
| 0923 - Day Centre | 4441 | - | 5561 | - | 10002 | 17390 | |
| 0924 - Cleaning Income | - | - | - | - | - | 945 | |
| 0927 - Mini Bus Income | 2212 | - | 2121 | - | 4332 | 4026 | |
| 0928 - Hairdressing | 50 | - | 105 | - | 155 | 50 | |
| 0929 - In Kind Income | - | - | 10 | - | 10 | 10 | |
| 0934 - Fruit & Veg Income | 446 | - | 823 | - | 1269 | 1160 | |
| 0935 - Sundry Income | - | - | 828 | - | 828 | 2411 | |
| 0937-Avon | 102 | - | 141 | - | 243 | 600 | |
| Other trading activities Totals | 12052 | - | 16329 | - | 28381 | 35339 | |
| Investments | |||||||
| 1020 - Bank & Building Society Interest | 3 | - | 6 | - | 8 | 0 | |
| Investments Totals | 3 | - | 6 | - | 8 | 0 | |
| Income and endowments Grand totals | 28511 | - | 70258 | - | 98768 | 136805 | |
| Expenditure on: (Good Neighbours) | |||||||
| Raising funds | |||||||
| 1701 - Fees paid to Fund Raisers | 760 | - | 1964 | - | 2724 | 7798 | |
| 1710 - Costs of applying for grants | 1235 | - | - | - | 1235 | 396 | |
| Raising funds Totals | 1995 | - | 1964 | - | 3959 | 8194 | |
| Expenditure on charitable activities | |||||||
| 2001 - Rent | 4670 | - | 4000 | - | 8670 | 8500 | |
| 2002 - Telephone | 495 | - | 256 | - | 751 | 552 | |
| 2003 - Repairs & Renewals | 3 | - | 1412 | - | 1415 | 620 | |
| 2004 - Cafe | 44 | - | 222 | - | 266 | 313 | |
| 2005 - Sundries | 464 | - | 1041 | - | 1505 | 6514 | |
| 2006 - Volunteer Expenses | - | - | - | - | - | 279 | |
| 2007 - Volunteer Lunches | 62 | - | - | - | 62 | - | |
| 2008 - Supplies | 5279 | - | 7803 | - | 13082 | 15663 | |
| 2009 - Mini Bus expenses | 242 | - | 10073 | - | 10315 | 3202 | |
| 2011 - Pest Control | - | - | 313 | - | 313 | 301 | |
| 2014 - Fruit & Veg | 1825 | - | 1504 | - | 3328 | 3815 | |
| 2015 - In Kind | - | - | 54 | - | 54 | 79 | |
| 2018 - Bank Charges | 16 | - | - | - | 16 | - | |
| 2019 - Good Neighbours Salaries | 9500 | - | 64327 | - | 73827 | 76014 | |
| 2020 - Good Neighbours PAYE | 2135 | - | 4878 | - | 7013 | 6470 | |
| 2021 - Good Neighbours NEST Pension | 1068 | - | 1476 | - | 2544 | 2656 | |
| 2102 - Travel Expenses | - | - | - | - | - | 90 | |
| 2173 - Staff Training | - | - | 107 | - | 107 | 227 | |
| 2331 - Cleaning | 141 | - | 136 | - | 277 | 1170 | |
| 2360 - Printing, Postage, Stationery | 118 | - | 127 | - | 245 | 778 | |
| 2361 - Computers & Internet | 41 | - | 6552 | - | 6592 | 270 | |
| 2601-Governance costs examination/audit | 114 | - | 416 | - | 530 | - | |
| Expenditure on charitable activities Totals | 26215 | - | 104696 | - | 130911 | 127512 | |
| Other expenditure | |||||||
| Other expenditure Totals | - | - | - | - | - | - | |
| Expenditure Grand totals | 28210 | - | 106660 | - | 134870 | 135706 |
- 13 -
Statement of Assets and Liabilities
| Statement of Assets and Liabilities | Statement of Assets and Liabilities | |
|---|---|---|
| General Unrestricted Designated Restricted Endowment |
Total 2022 Total 2021 |
|
| Current Asset - Cash at Bank and In Hand |
||
| Parish Churches |
Current account 12,985 2,538 26,819 - Schoolroom account - - 9,988 - CCLA Fabric - 800 3,166 - CCLA General Investment Fund 12 37,894 - - CBF Deposit Fund (Children & Families Education Fund) 284 - 11,628 - Cash in hand (15,018) 170 14,878 - |
42,253 45,501 9,988 10,111 3,966 3,437 37,906 37,370 11,912 10,871 31 61 |
| Good Neighbours |
HSBC Project 78,875 - (78,875) - Virgin Good Neighbours Project 66,331 - 8,906 - Cash in Hand (1,278) - 2,610 - |
- 110,512 75,238 - 1,332 2,835 |
| Total | 142,191 41,402 (880) 0 |
182,626 220,698 |
| Current Asset - Debtors Parish Churches Accounts Receivable 10,225 - 908 - |
11,133 3,959 |
|
| Good Neighbours Accounts Receivable 676.08 - - - |
676.08 - |
|
| Total 10,901 0 908 0 |
11,809 3,959 |
|
| Current Asset - Investments Parish Churches CBF Fixed Interest Fund (Tong Endowment) - - - 9,951 CBF Investment Fund - Tong (Tempest 60) endowment - - - 5,017 CBF Fixed Interest Fund - Tong (Tempest) endowment - - - 4,368 CBF Fixed Interest Fund - Fabric Fund endowment - - - 1,530 CBF Investment Fund (St Johns School Tong St) - - 19,985 - Good Neighbours CCLA Investment Management Ltd (78,824) - 78,824 - |
9,951 11,263 5,017 5,683 4,368 5,052 1,530 1,897 19,985 22,638 - - |
|
| Total | (78,824) 0 98,809 20,866 |
40,851 46,533 |
| Liability - Liabilities Churches Wedding Fees in Advance - - - - |
- 1,140 |
|
| Total - - - - |
- 1,140 |
|
| Net total assets 74,268 41,402 98,837 20,866 |
235,286 272,330 |
- 14 -
Fund movement summary Selected period: 01 January 2022 to 31 December 2022
| Fund | Fund balances brought forward |
Incoming Resources |
Outgoing Resources |
Transfers | Gains and Losses |
Journal Entries |
Fund balances Carried forward |
|||
|---|---|---|---|---|---|---|---|---|---|---|
| A4A-A4A Lottery Community Fund | 2,479 | - | 2,479 | - | - | - | - | |||
| BCAdukt- Bradford Council Adult Services | 9,960 | 31,211 | 33,342 | - | - | - | 7,829 | |||
| BCIPC-Bradford Council IPC Covid | 1,541 | - | 905 | - | - | - | 637 | |||
| BClock-Bradford South Lockdown Money | - | 14,121 | 11,121 | - | - | - | 3,000 | |||
| BramFoun - Bramall Foundation | 7,500 | - | 7,500 | - | - | - | - | |||
| C Child & Mission-Parish Children & Mission | 1,200 | 1,225 | 910 | - | - | - | 1,515 | |||
| C Church-St. Christopher's | 4,806 | - | - | - | - | - | 4,806 | |||
| CFlowers-St Christopher Flowers | 7 | - | - | - | - | - | 7 | |||
| C Food Bank-St Christopher's Food Bank | 30 | - | - | - | - | - | 30 | |||
| CCLA Reserve-CCLA Reserve | 37,358 | 536 | - | - | - | - | 37,894 | |||
| Church Yard-St.James'Churchyard (InclCradleTo Grave) | 596 | 487 | 399 | - | - | - | 684 | |||
| CtyChal-City Challenge Foundation | 1,667 | 8,000 | 9,667 | - | - | - | - | |||
| Fabric-Fabric Fund | 2,957 | 49 | - | - | - | - | 3,006 | |||
| FabricEndow60405001F - FabricFundEndowment 604050001F | 1,897 | - | 367 | - | - | - | 1,530 | |||
| GarWest-Garfield Weston | 2,500 | - | 2,500 | - | - | - | - | |||
| General-General Fund | 140 | 28,511 | 28,210 | 65,339 | - | - | 65,780 | |||
| GNP -GoodNeighbours | 81,061 | 16,926 | 32,647 | (65,339) | - | - | - | |||
| GrgMtn-Sir George Martin Trust | 1,500 | - | 1,500 | - | - | - | - | |||
| J Bells-St. James'Bells | 5,896 | 165 | - | - | - | - | 6,061 | |||
| J Church -St.James' | 308 | - | - | - | - | - | 308 | |||
| J Restoration-St. James'Restoration | 12,127 | 3,720 | 858 | - | - | - | 14,989 | |||
| JJ Donation-Joanne & John | 46 | - | - | - | - | - | 46 | |||
| Liz Dey- Liz DeyMemorial | (492) | 50 | - | - | - | - | (442) | |||
| M Disc-Ministers Discretionary Fund | 11,729 | 7,429 | 6,547 | - | - | - | 12,612 | |||
| M Flat-St. Mary's Flat | 2,110 | 3,600 | 3,164 | - | - | - | 2,545 |
| School Room-Tong Schoolroom | 10,111 | 2,660 | 2,093 | - | - | - | 10,678 | ||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| St J School-St Johns School Tong St | 22,638 | - | 2,653 | - | - | - | 19,985 | ||||
| Stairlift-St. Christopher's Stairlift | 772 | - | - | - | - | - | 772 | ||||
| T Endow-Tong Endowment | 11,263 | - | 1,312 | - | - | - | 9,951 | ||||
| Tong School-Tong School-104001225D | 10,586 | 1,042 | - | - | - | - | 11,628 | ||||
| Training-Training | 1,087 | - | - | - | - | - | 1,087 | ||||
| TruHse-Trusthouse | 5,000 | - | 5,000 | - | - | - | - | ||||
| TT Endow-Tong Tempest Endowment | 10,735 | - | 1,350 | - | - | - | 9,385 | ||||
| Weddings-Weddings | (1,040) | 3,339 | 3,050 | 969 | - | - | 218 | ||||
| Weekend-Parish Weekend | 879 | - | - | - | - | - | 879 | ||||
| General-General Fund | 9,097 | 65,622 | 65,884 | (969) | - | - | 7,866 | ||||
| Totals | 270,051 | 188,692 | 223,457 | - | - | - | 235,286 |
- 16 -