HEWORTH CHRIST CHURCH
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Stockton Lane, York
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Annual Report and Accounts of the Parochial Church Council for the Year Ended 31 December 2022
| Contents | |
|---|---|
| Page | |
| Annual Report | 2 |
| Independent Examiner’s Report | 7 |
| Receipts and Payments Account | 8 |
| Balance Sheet | 9 |
| Notes to the Accounts |
10 - 12 |
Registered Charity Number 113089
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Heworth Christ Church Parochial Church Council, Stockton Lane, York Annual Report of the Parochial Church Council for the Year Ended 31 December 2021
Administrative information
Heworth Christ Church is situated on Stockton Lane, Heworth, York, YO31 1JG. It is part of the Diocese of York within the Church of England.
The correspondence address is
Mrs Jane Kasiuk, 20 Elmfield Avenue, York YO31 9LS
The Parochial Church Council (PCC) of the Ecclesiastical Parish of Heworth Christ Church, Diocese of York, is a registered charity, number 1130896
PCC members who have served from 1 January 2022 until the date this report was approved are:
Incumbent: Rev Paul Deo C hairman: Rev Paul Deo
Vice Chair : Mr Gordon Reid
Wardens: Mr Gordon Reid and Mr Michael Anderson Secretary: Mrs Jane Kasiuk
Representatives on the Deanery Synod :
Mrs Jean Taylor Mrs Vivienne Clarke Mrs Margaret Hogg
Elected members : Mrs Sue Ayres Mrs Kirstie Baldwin Mrs Valerie Caffrey Mrs Vivienne Clarke Mrs Margaret Hogg Mr Tony Holland Mrs Jane Kasiuk Mr Godfrey Milbourn Mrs Jean Taylor Mrs Rosemary Thompson Mrs Anne Tong
Acting Treasurer : Mrs Olga Bielby
Bankers HSBC Bank Plc 13 Parliament Street YORK YO1 8XS Independent Examiner Mr David Fletcher The Old Schoolhouse Gate Helmsley YORK YO41 1NL
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Structure, governance and management
The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered as an independent charity, registered number 1130896, in the name of “The Parochial Church Council of the Ecclesiastical Parish of Heworth Christ Church, Diocese of York”.
The method of appointment of PCC members is set out in the Church Representation Rules. A local agreement which has been applied is that the members of the PCC serve a 3 year maximum term of office after which they cannot stand for re-election within one year. All Church attendees are encouraged to register on the Church Electoral Roll and stand for election to the PCC.
Heworth Christ Church PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishop’s guidance on safeguarding children and vulnerable adults).
The full PCC has moved from meeting 6 times per year to ten times, from October 2021.
Objectives and Activities
The Parish of Heworth Christ Church has the following Mission Statement: At Christ Church our hope is to see The Kingdom of God grow in our communities through Worship, Prayer, Lifestyle and Outreach.
Vision Statement: A Healthy Church - A Growing Church
The Parochial Church Council has established an ongoing review of its services and the ways we seek to live out the aspirations of the above Mission Statement.
The members of the PCC are aware of the Charity Commission guidance on public benefit in “The Advancement of Religion for the Public Benefit” and have had regard to it in their administration of the PCC.
Achievements and Performance
Church attendance
There are 91 parishioners on the Church Electoral Roll. There are several people who are ineligible to be on the Electoral Roll (e.g. Clergy) and others who wish to remain part of the Church family although unable to worship here on a regular basis due to illness or other circumstances.
Our services have resumed following the removal of Covid restrictions. We hold a Sunday morning service every week and have recently introduced an evening service on one Sunday each month.
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HEWORTH CHRIST CHURCH | STOCKTON IANE I YORK | Y031 IJG Vicarfs Report 2022 The yvdr began on a personal nore with Me festing posiove for Covid-19. and ir hit me hird, kIng me tsut completety for over a week. Like so many others, it took quite a long time to recover. 2nd after I came back'to work,, I tarried some of the symptoms. plus that general feeling of fatigue and •athy, for a good lew weeks sf not months. On my recum I was infomied that a pmcess ol'mediation. was about to bey'n which would subsequentty lead to a situation where I felt the need to make an appoincment with my doctor. Her medical assessment was that I needed to be t2ken off work for an initial perriod of eight weeks Wth'work related stress'.Towards the end of that time arbd on a follow up appointment. my doctor extended that leave of absence by a further eight weeks, and that period was subsequenty folbwed by a'pha5ed return to work, over a fvrther twelve weeks. During thi5 period of 24 weeks, at the APCM. new church Wdrdens were elected. and I wish to lorrnalty thank Mick Anderson and Gordon Reid for stepping up to the p051tion and role of warden at what had 10 be a quite difficulc lime. Nevertheless. step up they did. Ind I believe that, as a church, we owe a massive deb£ of graiitude to them.And not onty 10 them, but to a numb¢r of others who. in ry opinion and just like Mick 2nd Gordon, stepped up ro make sure that all that needed to happen DID happen. and all chai had £0 be take care ofWAS taken care Of. well as che wardens.lane Kasiuk as PCC Secretary ha5 certainty given'above and beyond., and I think it'5 lair to say that ¢he PCC 35 3 unit have had some tricky waters ¢0 navig3te. My thank5, 35 vicar. them all. I'd also like to thank fomially those who ensured that Sunday morning worship continued in the period thac I was off.As well as the hardens. chac includes Les Bingham lour Reader) and Rev. Gerald Hovenden, without whom we would have rvdlly struggled, I'm sure.Thanks too towards the end of the year to Keith Schooling who has committed to phy piano for us on a more regular basis as we go into 2023. For me the resc of the year from coming full time'back to work. was emotionalty challen&ng and I'rn Sure that I'm not alone in thiLA r¥uThber of people have shown their care for me since rhen. and I'm immensety grateful to them for Iheir concern and support.Thank you - you know who you are. For any number of reason5 we ended the year with one or two financial toncern5 in terms of the projection of our levels of glving, our income from the hire of the building and the level of our annual giving to the dlocesan POLA5 Elme has gone on it has become clear Ihat this is going to be one of our blggest challenges in the coming months. There are rays of sunshine. rf we care to look for rhem, one of which is the Ny3y that rhe Coffee Shop has become $0 popular so many of our local community, and it'5 been heart wamiing to see 2 good number ol 'new' people 51iding into Sunday worship from time to vme.Thank5 to those who make this happen tothweek in. week out. so.we carry che p051tives forrdS, fulty expecting some challenging times ahead, bui hopefulty with a detemination to rety on God, look to jesus and welcome the Holy Spirit as we inte him to equip u5 for the coming year of worshiw love and Service. I The55aloni3ns 5.16-18.
Heworth Christ Church Parochial Church Council, Stockton Lane, York
Financial Review
Total receipts on ordinary unrestricted funds were £51,730 and are detailed in the financial statements. The figure for 2021 was £71,650. Our regular income from planned giving fell from £59,560 to £40,024 as the numbers in our congregation declined, which also affected our Gift Aid income. We were pleased to welcome back our regular hirers once Covid restrictions were completely lifted, and our income for 2022 was £10,269. (A further £2927 was paid in after the year end, which will be included as 2023 Receipts.) The total for 2021 was £10,550.
We spent £60,932 on our Christian ministry, against £76,054 last year. Our Freewill Offering to the Diocese, which is spent mainly on clergy stipends and housing, remained unchanged at £46,500 and the PCC were agreed that we should meet our pledge despite our reduced income. The FWO for 2023 has been reduced to £27,500.
Unrestricted Funds
Our carried forward balance from 31 December 2022 was £4,674 (2021: £13,841)
Designated Funds
Our Thanksgiving Fund was reduced from £21,742 at the end of 2021 to £13,610 at 31 December 2022. The Coffee Shop continues to be very popular, and the balance carried forward is £4,087. A donation of all their income from Lent, plus additional collections from was made to the DEC Ukraine appeal.
Restricted Funds
The Restricted Donations fund, consisting of a £1,500 grant plus additional donations has been used for building repairs and has been closed. Our Charity Fund, financed from 25% of our tithing, was used to add £1000 to collections made for DEC Ukraine, and an initial donation of £3,000 was made, £992.53 in Lent takings from the Coffee Shop, and further donations collected via the Agency. We provided a grant to Treasure Chest to assist them in setting up a group on our premises. The two volunteers we were supporting in Brazil have come to the end of their time there, and the Restricted Donations fund for them has been closed.
Tithing
Our Tithe of £4000 will be shared between The Kabanda Trust, The Besom (York), Christians Against Poverty our own Charity fund. We have changed the basis of our tithing for 2023 which will in future take into account our offerings and not our general income.
Major expenditure
Works on the tower and belfry were completed and number of building maintenance works were carried out. We also purchased a Defibrillator, the cost of which was largely covered by voluntary donations from Church groups and hirers using our premises.
Balance sheet
Our bank balances at 31[st] December 2022 were £23,164 (2021: £45,385) Our CBF Investment fund Shares were valued at £17,032, (2021 £19,294.03) against the original cost of £10,361.
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Reserves Our policy is to aim to maintain a cash balance equivalent to two months expenditure. Our monthly outgoings have been reduced by the reduction of our Freewill Offering to the Diocese. which is now £2291 pcm. Our general costs are £20,422 which means that there will be a shortfall in available funds and we will continue to use some of the money from the Thanksgiving fund where necessary. Acknowledgements The PCC is most grateful to Mr David Fletcher for his advice and assistance in examining the final accounts. Approved by the PCC and signed on their behalf by Signe Reverend Paul E Deo (PCC Chair) Date I
Independent Examlner's Report to the charlty of Heworth Chrlst Church PCC I report on the financial slatements of the charity for the year ended 31 December 2022, which are set out on pages8 to 12 RPective responslbllltles of trustees and examlner The charity'g trustees are iesponsit>le for the preparation of the ffinancial staternents. The ohanty's trustees consider that an audit is not requireil for this year under section 144{21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to." examine the financial statements under section 145 of the 2011 Act- follow the Procedures laid down in the general directions given by the Charity Commissi¢Jn under section 145{5llb} of the 2011 Act- and state whether paitycular matters have come to my attention. Basts of independent examlner's report My examination was carried out in accordan with the general Directions given by the Chaiity Commission. An examination inclL¢des a review of the accounting records kept by the charity and a comparison of the financial stalements presenled wilh those records. It also includes consideration of any unusual items or disclosures in the financial statements. and seeking explanations from you 8$ trustee conceming 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 financial statements 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 examinats'on, no matter has come to my attention.. 1. which gives me reasonable cause to believe that, in any material respect the requirements". - lo keep accounting COrdS in accordan with seclion 130 of the 2011 Act., and to prepare financial statements which accord with the accounb'ng 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 financial statements to be reached. (Signed) Date.. Mr D Fletcher The Old School House Gate Helmsley York Y041 INL
Receipts and payments account for 2022
| Notes Receipts Voluntary from donors Tax efficient planned giving 1 Other planned giving Collections Non recuring donations Income tax recovered Non recurring grant Totals Investment income 2 Receipts from Church activities 3 Other incoming resources 4 Agency Totals TOTAL RECEIPTS Payments Freewill Offering to Diocese 5 Other outgoing payments 6 TOTAL PAYMENTS Excess of Payments over receipts Unrealised (Loss)/Gain CBF Inv Units Transfer between funds Bank/CBF Inv account as at 1 Jan 2022 Bank/CBF Inv account as at 31 Dec 2022 |
Unrestricted | Designated | Restricted | Total 2022 |
Total 2021 |
|---|---|---|---|---|---|
| £23,895.00 £8,300.00 £1,502.01 £1,617.60 £4,709.06 |
£2,500.00 £1,960.00 £295.02 £1,350.00 £1,215.00 £906.00 |
£26,395.00 £10,260.00 £1,797.03 £2,967.60 £5,924.06 £906.00 |
£36,300.00 £9,860.00 £546.00 £8,835.00 £11,367.87 |
||
| £40,023.67 | £8,226.02 | £48,249.69 | £66,908.87 | ||
| £545.78 £11,160.60 |
£5,113.46 | £992.53 £3,228.00 |
£545.78 £17,266.59 £3,228.00 |
£495.75 £14,441.60 £500.00 |
|
| £11,706.38 | £5,113.46 | £4,220.53 | £21,040.37 | £15,437.35 | |
| £51,730.05 | £5,113.46 | £12,446.55 | £69,290.06 | £82,346.22 | |
| £40,500.00 £20,422.37 |
£6,000.00 £7,141.28 |
£17,487.79 | £46,500.00 £45,051.44 |
£46,500.00 £54,376.66 |
|
| £60,922.37 | £13,141.28 | £17,487.79 | £91,551.44 | £100,876.66 | |
| -£9,192.32 £26.24 |
-£8,027.82 -£2,261.16 |
-£5,041.24 -£26.24 |
-£22,261.38 -£2,261.16 |
-£18,530.44 £2,392.01 £0.00 |
|
| -£9,166.08 £13,840.59 |
-£10,288.98 £44,979.53 |
-£5,067.48 £5,859.37 |
-£24,522.54 £64,679.49 |
-£16,138.43 £80,817.92 |
|
| £4,674.51 | £34,690.55 | £791.89 | £40,156.95 | £64,679.49 |
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Balance sheet as a t 31 December 2022 2021 CBF Investment Fund IrKome Llnits 825 shares £1732.87 £19294.03 loriginal cost £10.3611 Current assets BMM a¢¢ount £20.127.82 £41.497.11 Charitable account £2.996.26 £3.888.35 Totsl Cash sn bank3nd hand: £45.385.46 T¢xal assets less rrent Itabllllles E40.156.95 £64,679.49 Unrestrlcked 8eneral lund £4ffi7Q51 £tsWO.$9 Deslgnated Building repairsfund Coffee shop Thanksgiving fund CBF Investment Fund Income Vntts Fund £0.00 E443.07 £4,047.12 £3,499.66 £13,6JO.56 £21,742.77 £19.294.03 £17,032.87 Deslgnated total £34ffj90.55 £44,979.53 Restrlrttd Building repairslund Charityfunds Restritted donattons Overseas £0.00 £2.687.50 £357.50 £L.017.$0 £0.00 £1.629.96 Restricted donatM)ns Senior friends £186.39 £243.19 ency £248.00 £281.22 Restrfrted total 91.89 £5%59.37 Total Funds £40.156.95 £64ffj79.49 Apprtyed bythÈ PCC on.....-....--............... and signed OA their halF b Rev ul E Deo (Ch Mrs 018a 8ielby IActi 8 PCCTreasu¥erl
A.Change in Accounting Policy
The 2022 Accounts have changed from Income & Expenditure (accruals Basis) to Receipts & Payments Basis On the grounds of materiality the 2021 figures have not been restated to the changed basis
The impact of the change are as follows :
Monies received in 2023 relating to 2022 excluded from 2022
| * Tax recoverable from Gift Aid: | ||
|---|---|---|
| 4th quarter 2022 received in | General | |
| 2023 | fund | £1,469.67 |
| ** Hall hire | ||
| Autumn term Play Group Hall Hire received in | General | |
| 2023 | Fund | £2,927.35 |
| Monies received in 2022 to be paid out in 2023 | ||
| The tithes due to the 3 nominated charities for 2022 | General | |
| and Heworth Christ Church Charity Fund. | Fund | £4,000.00 |
The money used to buy the 825 CBF Investment Fund Income units at a coat of £10,361 in 2012 .
The PCC’s accounting policy is to include the investment at the market value. These 825 units had a market value
at the 31 December 2022 of £17,032.87 (2021: £19,294.03) meaning there was an unrealised gain over the original cost of £10,361 at 31 December 2022 of £6,671.87 (2021: £8,933.03). For information the units having reduced in value by £2,261.16 in 2022 (2021:increased £2,392.01).In 2022 the income paid on the units was £506.96 (2021: £490.30).
Although the units are readily realisable their value varies with investment market conditions and could go down
in value as well as increase. The PCC has therefore resolved to treat their total value of the units as a designated fund and keep their ongoing value apart from the general fund .This enables the PCC to be aware of cash balances available for spending on routine daily expenditure made from its general fund.
Notes to 2022 Financial Statements
1) Receipts-Voluntary Giving
Change in accounting policy to receipts and payments basis
See note above showing effect of this for 2022 monies received 2023 not included in 2022
| Gift Aid to Bank Overseas volunteer Envelopes One-off GA gifts Other planned giving Overseas volunteer Loose plate collections DEC Ukraine Donations DEC Ukraine Tax recoverable on GA Overseas volunteer Charity fund Non-reccuring grant Total* |
Total Unrestricted Designated Restricted 2022 2021 £23,370.00 £23,370.00 £35,590.00 £2,500.00 £2,500.00 £500.00 £500.00 £710.00 £25.00 £25.00 £25.00 £8,300.00 £8,300.00 £9,860.00 £1,960.00 £1,960.00 £1,502.01 £1,502.01 £546.00 £295.02 £295.02 £1,617.60 £1,617.60 £8,810.00 £1,350.00 £1,350.00 £4,709.06 £4,709.06 £11,367.87 £625.00 £625.00 £590.00 £590.00 £906.00 £906.00 £0.00 |
|---|---|
| £40,023.67 £8,226.02 £48,249.69 £66,908.87 |
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Notes to Financial Statements (continued)
2) Receipts -Investment Income
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | 2022 | 2021 | ||
| Dividends: CBF | £506.96 | £506.96 | £490.30 | |||
| Bank interest | £38.82 | £38.82 | £5.45 | |||
| Total | £545.78 | £0.00 | £545.78 | £495.75 |
3) Receipts from charitable activities
| Fees for weddings & funerals Coffee Shop Church hall lettings Total** |
Total Unrestricted Designated Restricted 2022 2021 £892.00 £892.00 £544.00 £5,113.46 £992.53 £6,105.99 £3,347.23 £10,268.60 £10,268.60 £10,550.37 |
|---|---|
| £11,160.60 £5,113.46 £992.53 £17,266.59 £14,441.60 |
to DEC Ukraine
4) Other receipts
| Unrestricted Surplus -sale of fixed assets £0.00 Funeral collections £0.00 Agency Total £0.00 Total receipts £51,730.05 Unrestricted 5) Payments :Freewill offering to the Diocese Total for 2022 £40,500.00 6)Payments: Charitable activities Giving to relief and development agencies Giving to overseas mission £100.00 Giving to secular charity Working expenses: encumbent £132.75 Pastoral £17.98 Senior friends £417.68 Water rates: Vicarage £256.00 Telephone: Vicarage £260.00 Parish outreach & mission £106.37 Education & training £362.90 |
Unrestricted £0.00 £0.00 £0.00 |
Designated | Total Restricted 2022 2021 £0.00 £140.00 £0.00 £360.00 £3,228.00 £3,228.00 £3,228.00 £3,228.00 £500.00 |
Total Restricted 2022 2021 £0.00 £140.00 £0.00 £360.00 £3,228.00 £3,228.00 £3,228.00 £3,228.00 £500.00 |
|---|---|---|---|---|
| £51,730.05 | £5,113.46 | £12,446.55 £69,290.06 | £82,346.22 | |
| Designated £6,000.00 |
Total Restricted 2022 2021 £46,500.00 £46,500.00 |
|||
| £100.00 £132.75 £17.98 £417.68 £256.00 £260.00 £106.37 £362.90 |
£3,992.53 £3,992.53 £6,590.00 £6,714.96 £6,814.96 £14,880.00 £250.00 £250.00 £0.00 £132.75 £486.00 £17.98 £484.59 £862.80 £1,280.48 £406.99 £256.00 £268.00 £260.00 £572.00 £106.37 £139.82 £362.90 £98.00 |
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Notes to 2022 Financial
| Statements (continued) Church running insurance Church maintenance Church running expenses Upkeep of services Young people Upkeep of Churchyard Administrations other Printing, stationery, postage Church running electricity Church running gas Church running water Coffee shop expenditure Hall running electricity Hall running gas Hall running insurance Hall running expenses Hall maintenance Hall running water Church major repairs: structure Hall major repairs: structure Hall major repairs: installation Hall int & ext decorating Agency Totals |
Unrestricted Designated Restricted 2022 2021 £607.25 £607.25 £584.96 £1,690.71 £469.99 £2,160.70 £337.68 £2,092.80 £250.00 £2,342.80 £10,962.45 £1,054.32 £1,054.32 £682.49 £444.72 £444.72 £0.00 £1,100.00 £1,100.00 £1,063.94 £1,361.85 £1,361.85 £905.20 £20.60 £20.60 £280.18 £756.30 £756.30 £409.37 £1,390.81 £1,390.81 £1,029.06 £106.82 £106.82 £108.52 £2,066.00 £2,066.00 £1,894.41 £1,404.54 £1,404.54 £760.24 £245.45 £245.45 £181.59 £607.25 £607.25 £584.96 £3,626.79 £250.00 £3,876.79 £2,620.23 £1,289.82 £1,289.82 £943.07 £320.43 £320.43 £325.55 £227.73 £443.07 £1,500.00 £2,170.80 £6,142.80 £3,662.22 £3,662.22 £0.00 £420.50 £1,187.50 £1,608.00 £474.56 £0.00 £160.00 £2,980.00 £2,980.00 |
|---|---|
| £20,422.37 £7,141.28 £17,487.79 £45,051.44 £54,376.66 |
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