St Wilfrld's Church, Calverley Annual Report and Financial Statements of the Parochial Church Council for the year ended 31 December 2021 Prepared for the Annual Parochial Church Meeting Sunday 8th May 2022 Vicar Reverend Rob Denton Bankers National Westminster Bank plG New Line Greengates Bradford C C L A Investment Management Ltd The C B F Church of England Fund 80 Cheapside London EC2V 6DZ Independent Examiner A Whalley FCA Carlton House, Grammar School Street, Bradford BD14 NS ST. WILFRID'S PARISH CHURCH CALVERLEY ANNUAL REPORT FOR 2021 Background St Wilfrid's, Calverley P.C.C. has the responsibility of co-operating with the Incumbent, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. When planning our activities for the year, the incumbent and the PCC have considered the Charity Commission's guidance on public benefit and. in particular, the specific guidance on charities for the advance- ment of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through.. Worship and prayer, learning about the Gospel,. and devel- oping their knowledge and trust in Jesus. Provision of pastoral care for people living in the parish. Missionary and outreach work. To facilitate this work it is important that we maintain the fabric of St Wilfrid's Church and The Barn. Structure Governance and Mana ement st Wilfrid's Parish Church is situated in Calverley, Pudsey. It is part of the Diocese of Leeds within the Church of England. It is a corporate body established by the Church of England and a registered charity number 1130921. The Corresponden￿ address is The Parish Office. St Wilfrid's Parish Church, Town Gate, Calverley, Pudsey. LS28 5NF. Membershi Membership of the P.C.C. are either ex-officio or elected by the Annual Parochial Church Meeting IAPCM) in accordance with the Church Representation Rules. Incumbent.. Canon Robin Gamble Curate.. Rev. Sue Mcwhinney Incumbent.. Rev. Rob Denton Wardens." Mrs Sandra Tempest Mr Dan Cohen Representatives of Ihe Deanery Synod.. Mrs Rachel Rudman EleGt8d Members.. Mr Stephen Batty Mrs Glenice Hutton Mrs Susan Jubb Mrs Rachel Marcus Mrs Sylvia Cooke Mrs Pauline Duxbury Mr Geoffrey Simpson Mr Richard Crooks Mrs Julie Horan Mr Richard Jobes Mrs Kim Raja Mr John Corbin Mrs Brenda Pickard Chairperson (to July 20211 (to April 20211 Chaitpeison (from Sept 2021} Vice Chairperson 414 212 313 717 717 317 417 517 717 617 617 617 417 617 717 617 517 pled on to PCC Imay 20211 co-opleil on lo PCC (May 2021} & CO￿pIed Parish Rep Secreiary non voting Treasurer non voting safeguarding officer 517 717 717 317 Mrs Fiona Hainsworth Mrs Nicola Lightfoot Mrs June Hopkinson Committees The P.C.C. operates through Standing Committee between full meelings of the P.C.C. if needed. Chairman's Address 2021 Vicar's Re ort st Wilfrid's Calverle What a privilege to write the first report from the 49 Vicar of Calverley, a Chan￿ to reflect on everything that happened between my installation on the 31° August and the end of 2021. Before celebrating the Suc￿ss- es and noting the challenges of the year, let it not go withoul saying that it has been a joy to be the vicar here - I have found the community in the Church to be welcoming, faithful, friendly, diligent. generous, curi- ous, kind, adaptable and hospitable. Starting our tenure withoul a work- ing bathroom or kitchen might not be ideal, but the opportunity lo be blessed and served by members of the community, to be welcomed into homes to get clean and get fed, sel a welcoming tone that we have found to be a hallmark of St Wilfrid's, and a tangible glimmer of God's goodness. When l arrived, I promised a period of 100 days before making any sig- nificant changes. an opportunily to watch and pray. That time was up at Christmas- what did I see? Surely one of the hallmarks of St Wilfrid's church is Ihe breadth and depth of service of the members of the congregation. That diligen￿ and Commitment was evident even before I was installed. While it is not my pla￿ to comment at length on the time before my arrival, thanks must be made to all who served in the interregnum, often a time of stress as churches wrestle with unknown futures and try simply to keep the show on the road. Here at Calverley the diligent service of many meant that the church continued to thrive. There are too many people lo mention everyone, but special thanks surely are due to Sandra and Dan as war- dens, our retired clergy Rev'ds Paul and Sue, our Licenced Lay minister John, as well as outgoing curate Sue and Rev'd Robin Gamble. To all others who preached, prayed, mowed and weeded, cleaned, made cof- fee, organised forms, attended PCC, led worship, wrestled with lechnol- ogy, raised money, tended animals, engaged with kids, and gave their time and money performing myriad acts of service large and small - know l am not alone in cherishing you and what you bring to this branch of Ihe Kingdom of God. You are seen, and we are all grateful. I see a church family which thieves on variety, which delights me. To stand amid those ancient stones on the afternoon of Christma5 eve wilh wardens throwing chocolate bars ai people as we retold the nativity sto- and then hours later stand in that same space in solemn candle-lit quiet, was the epitome of the gracious way worship is approached here. Fomalily and informality are given equal time and value, hymn players keep company with drummers, messy Ghurch and Remembrance Day matter equally - and that breadth is cherished. This is key to our calling to create space where people can find that God has already found them, and l am sure we will build on Ihis culture. I see that same approach in the decisions which have been made as we emerge from Covidtide, a gracious openness to what might be resurrected and what to leave behind. There is an evident love ofwhat has gone on be- fore alongside a willingness to try new things. It has been a delight lo see a worship band start to play on Sundays, lo see people join in contemplative worship over candles and incense at our midweek communions, to see online Morning Prayer videos continue after lock4own - shffting to a less frequent model from a still-expanding team. That brings us to Christmas, and no-one does Christmas like Calverley! While restrictions meant it was necessarily abbreviated, it was a delight to see the hurch filled to capacity so often, lo see schools come, to see Christingles lit, to gather, to mourn, to sing (with masks onl), to shop, to celebrate, to read and pray whatever our age, as we retold together Ihe powerful story oflhe God we love and follow becoming man in Palestine all those years ago. Christmas also brought home how well connected we are to the community around us, a connection we see at coffee shop, in baptisms, our links with schools, joint carols in the park with the Methodisls, and with weddings to Gome again this year. We really are a church at the heart of the village. I have seen the whole community made al home and given value. young and old. Sunday School, Messy Church, and the Communion course take a signif- icant commitment, but the investment in the church is vital and pays divi- dends. For those perhaps a little too old for Sunday School, as well as being seNed by our more formal service at 9, Tuesday Aftemoon Group now meets in Church and offers a space for discipleship and fellowship. I have discovered too a PCC that is a pleasure lo be at and work with. You are well seNed to have diligent faithful Christians overseeing the woth and nd ministry of St Witfrid's. please do continue to pray for us every 2 Monday of the month. I have seen our small groups continuing to be a source of fellowship and dis- cipleship to many, something I long to see play an even greater part in our journey to come, hopefully becoming a resource to each other, a source of pastoral care and the eyes and ears of the church as we seek to love and bless the wider community around us. And so. to what is next. As I write this in January, we are starting to discem together our values and vision, so all I will say is this - l am excited to go on the journey Jesus calls us to, seeking to become a place all God's people in Calverley can find that they have already been found by him. I can only imag- ine what God will accomplish with and through us as we work together in the power of the Spirit. Your grateful vicar, Revd Rob Denton Standin Committee This is the only committee required by law. It has the power ofthe PCC between meetings, subject lo any directions given by council. (Full Terms of Referen￿ & Procedures available on request) It did not meet during the year. Church AttendanGe Due to Covid when church was allowed lo open we had lo restrict our number of people attending to 50 to accommodate social distancing also some people were shielding or isolating. Services were averaging between 3545 per service but we did live stream the 11 am Servi￿ to allow people to watch at home. By Christmas we could increase our number of people able to attend to 100. All services had to be pre- booked and were full. The ParoGhial Church Council The P.C.C. met on 7 occasions during the year. or areas of Parochial Deane addressed b PCC were:_ Church mission and vision, youth and children's work, mission giving, safeguarding and finances, arrangements due to COVID, online ser- vices. organ restoralion and funding, advertising for the vacancy and appointment of Revd Rob Denton in August 2021, administration role advertised and filled. and Diocesan concern Staffin John Corbin continued his role as Church manager {setting up for ser- vices and events) paid for 5 hours a week. Toby is paid for 2 and a half hours for the work he does in preparing services updating the website and producing our morning prayer for you tube (and many oth- er things) Susan Jubb is paid for 2 hours a week to clean the office vestry, toilets and servery and Sally Corbin Smith became our Church administrator earlier in the year and was paid for six hours a week but due to her workload has increased to ￿e1Ve. Resources Income The income from donors by way of regular giving, tax recovery, plate and organ fundraising was £119,298 (£94,032 in 2020}, £32,913 (£3,054 in 20201 of which is restricted funds, an increase of 26.90kn on the previous year. The total income was £140,709 {£115,425 in 2020} an increase of 21.90/0 on the previous year. Resources Used The mission giving for the year, to each of the five mission agencies, namely Church Pastoral Aid Society, Tearfund, South Amertcan Mis- sion Society (now part of CMSI. Church Amy (Sorted), Church Mis- sion Society (Azaria Spen￿r support) was £1.628, £2,152, £3,300, £2,152 and £1,628 respectively. £1,200 was also donaled to Jesus Shaped People. Total expenditure was £168,958 {£118,786 in 20201 an increase of 42.3% on the previous year. Resorves Polic It is PCC policy to try to maintain a balance on free reserves (net current assets) which equates to at least three months unrestricted payments. This is equivalenl to £32.000. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the end of the year was £72,605 which is higher than this target but which includes a legacy amount of £24.104.70, the use of which has yet to be decided. Restricted funds (fabric, graveyard and youth work) comprise £24.920 of fixed assets and £23,646 of current assets. The Diocesan Share The share, a proportion of which meets the stipend, pension and housing costs of the clergy, was £56,6971£56,697 in 2020} level with the previous year plus the church paid an additional voluntary £3,303, bringing the total to £60,000 to assist with the diocese shortfall. The share is allocated on a formula, which has been agreed by the new Di0￿se. The current yea¢s Share has been paid in full. The Trustees Report was approved by the Parochial Church Council on 1st May 2022 Revd Rob Denton Chaimian of the Meeting. Parochlal Church Councll of St Wilfrld's Calverley Independent examlner's report I report on the accounts of the Paro¢hial Church Council of St Wilfrid, Calverley {the church) for the year ended 31 December 2021. RESPECTIVE RESPONSIBILITIES OF THE PCC AND THE EXAMINER The church's trustees are responsible for the preparation of the accounts. The hurch's Iruslee5 consider that an audit is not reqUI￿d for this year under section 144 121 of the Charities Act 2011 Ilhe 2011 Acll and that an independent examin8tion is needed. 11 is my responsibility lo". Examine the accounts under section 145 of the 2011 Act., To follow the procedures laid down in the General Direction5 given by the Charity Commissioners (under section 145{51{bl of the 2011 Act,. and - To state whether particular matters have como to my attention BASIS OF INDEPENDENT EXAMINERS REPORT My examination was carried out in accordance with the Directions given by the Chari- ty Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. 11 also includes consideration of any unusual items or disdosures in the accounts, and seek- ing explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be reqUI￿d in an audit and consequently no opinion is given as lo whether the accounts present a 'true and fair Vie￿ and the report is limited to those matter5 sel out in the statement below. INDEPENDENT EX4MINER'S STATEMENT In connection with my examination. no matter has come to my attention.. 1. which gives me reasonable cause lo believe that in any material respect the requirement$ lo keep accountsng records in accordance with section 130 of the 2011 Act.. and lo prepare financial statements 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 lo enable a proper understsnding of the accounts to be reached. I have no concerns and have come across no other matters in connection wth the examination to which attention should be drawn in this report in order to enable a proper understsnding of the accounts to be reached. Alison Whalley FCA Naylor Winlersgill Carlton House Grammar School Street Bradford BD1 4NS ITr Lw 12L Parochial Church Council of St Wiffrid, Calverley Statement of finandal activities for the year ended 31 December 2021 Unro- strlctad RestrfGt- Endo*- Total Unr•- Re- ment ¥trfjcted stfitt•d Funds Funds Fund$ Funds End￿¥. menl Fut)d$ Total Funds Fund5 2021 20 2020 2020 2020 Income from.. Donalons le9a- cies 86,385 32,913 119,298 90,978 3,054 94,032 other trading activits.es 2b Investments 1,359 1,359 1,210 1.210 2¢ 105 19 535 859 278 108 $30 916 Church activitias 2d 16,257 3,136 19,393 15,662 3.605 19.267 Totsl In¢om¢ 104.106 36,068 535 140,709 108,128 6,767 530 115,425 RESOURCES EXPENDED.. Church activitse$ 128,361 40.597 168,958 106.711 11,795 280 118,786 Total Expenditure 128,361 40,597 168.958 106.711 11,795 118,786 Net gains on inv8s1- ments 6b 2.771 2,771 1,232 1,232 124.2551 14,5291 3.306 125.4781 1,417 15.0281 1.482 12,1291 Ne¢ Income 1 IExppnditurel Transfers b&￿een funds 310 13101 Net movement in Funds 123,9451 14,8391 3,306 125.4781 298 13,9091 1,482 12,1981 RECOM¢ILIATION OF FUNDS 96,550 53.405 25,133 175.088 96,252 57,314 23.651 177.217 Total fund5 blAvd rotal Fund5 carrlod fotrward 72.605 48,566 28.439 149.610 96,550 53,405 25,133 175,088 Parochial Church Council of St Wllfrld, Calyorfey Balance Sheet at 31 December 2021 Unre- Ro8trfrt. Endow. slrfcted mont Fund$ Funds Total Funds Unr Resth¢t- End¢lW- st￿ted trd Furtds Total Funds FuThds Funds 2021 2020 Fixed As$ets Tangible fixed assets 24.920 24,920 27,359 27,359 Investments 6b 23,100 23,100 20.329 20.329 24,920 23,100 48,020 27,359 20,329 47,688 Current Assets Debtors 33,739 1,936 35,675 17,839 17.83> Cash at bank and in hand 86,514 21.710 5,339 113,563 87,228 27.046 4,804 119,078 120.253 23.646 5,339 149,238 105.067 27,046 4,805 136,917 Llablllues redilor8'. amounts 47,648 47,648 8,517 1,000 9.517 oro year Net Current asset5 72,605 23.646 5,339 101,590 96,550 26.046 4,804 127,400 Total net assets 72,605 48,566 28.439 149,610 %.550 53,405 25,133 175,088 PARISH FurtDB Endowment 28,439 28.439 25.133 25.133 Unrestr￿ed 72.805 72.605 96.550 96,550 Restricted 48,566 48,566 53405 53,405 72,605 48.566 28,439 149.610 96,550 53.405 25.133 175,088 The Balance Sheet. Statement of Finan(aal A¢bvities and notes Iherelo, together with the Annual Report for the year ended 31 December 2021 were approved by the Parochial Church Counul on 1st May 2022 Chaiman of the meeting io ParoehFal Church Council of St Wilfrid, Calvedey Nots8 to the financial statemènts for the year ended 31 December 2021 1. ACCOUNTING POLICIES The Parochial Church Council of Sl Wilfn'd. Calverley is a Parochial Church Council IPCC} registered in England and Wales nurnbei 1130921 and govem8d by its Power of Measure bnd Church Representation Rules. 1.1 ACCOUNTING CONVENTION The accounts have been prepared in accord8nce wth the PCC'S Power of M88sure and Church Representation Rules. the Charities Act 2011 and "A￿OUntIng and Reporting by Charities.. Stalernent of Recommended Practice applicable lo charities preparing their acwunts in accordance with the Finan￿81 Reporting Standard applir2ble in the UK and Republic of I￿land {FRS 1021. las amended for accounting periods commenctng from 1 January 2016}. The PCC is a Public Benefit Enbty as defined by FRS 102. The accounts have departed from the Charrttes {Accounts and Reports) Regulations 2008 only to the extent required lo provide a true and fair view. This departure has involved following the Statement of Recornmended Practice ft)r charities applying FRS 102 ralher th8n the version of the Statement of Recommended Practice which is referred to in the Regul81ions but which has Sin￿ been wlhdrawn. The accounts are prepared in slerfing, which is the functional currency of the PCC. Monetary amounts in these financial statements are rounded to the nearest £. 1.2 GOING CONCERN Al the time of approving the accounts. the Members have a ieasonable expectation th81 the PCC has adequ8le resources to continue in operational e￿stenCe for the foreseeable future. Thus the Members continue to adopt the going concern basis of accounting in preparing the accounts. 1.3 FUNDS Unrestricted funds are general funds which can be used for PCC ordinary purposes. Endowment funds are funds. the Capital of which must be maintained.. only income arising from thé investment of the endowment may be used either as restrict&d or unrestricted funds depending on the purpose for which the endowment was established. Restricted fvnds represent131 in¢ome from trusts or 8nd¢)wments whieh may be expended only on those restricted objects provided in the tertll5 (rf the trust or bequest. and Ibl donations or grants received for 8 specific object oi invite by the PCC for a special object. The lunds may only be expended on the speafic object for which they were givon. Any balan￿ remaining un- spent at the end of each year must be carried forward as a balan￿ on the fund. The PCC does not usually invest separately foi each fund. Where there is no separate investment, inlefest is apportioned to individual fLJnds on an average balance basis. li Parochial Church Councll of St Wilfrid, Calvorley Notes to the financial ¥tatements for the year endèd 31 December 2021 1.4 INCOME Planned giving. collections and donations are recognised when received. Tax refunds are recogni5ed when the income lo which they relate is received. Grants and legaaes are accounted for when the PCC is legally eniitled to the amount due. Dividends are acwunted for when receivable. All other income is recognised when il is received. All income is accounted for gross. 1.5 EXPENDITURE Liabilrties are recognised as soon as theie is 8 leg81 or constructive obligation Committing the charity to the expenditure. All expenditure is accounted ftsr on an accruals basis and ha5 been classified under heading that aggregate all costs related to the category. Charitable xpenditure comprises those costs incurred by the charity in the delivery of its activities and services foi its beneficiariès. 11 indudes both costs that can be alloc2ted directly to such activities and those costs of an indirect nature necessary to support them. 1.6 FIXED ASSETS Consecrated and benefice property is not included in the a¢¢ounts in accordance with s.10 of the Chaiities Acl 2011. Equipment used within the church premises h8s been wrstten off in the year of acquisition. Moveable church furnishings are capitalised at Cost and depreciated over their useful economic life other than where insufficient cost information is availabk. In this case the item is not capitalised, but 811 items are included in the Church's inventory in any case. Depreaalion 15 ¢8kulated to write off the c8pi181is&d cost of fLxed assets les5 their 8nb"upaled residual fair value over their estimated usefvl lives as follows.. Fixtures and Fittings 20 years and 3 years straight line Investments quoted on a recognised stock exchange or whose value derives from them are valuèd at market value at Ihe year end. 1.7 CASH ANO CASH EQUIVALENTS Cash and cash equivalents include cash in hand, dèposits hekl at call with banks, other short-term liquid investments wth original maturities of three months or less. and bank overdiafts. Bank overdrafts are shown within borrowangs in Cur￿nt liabilities. 12 Parochlal Church Council of St Wrlfrid, Calverfey Notes to the financlal ytatem•nts for the year ènded 31 Decembgr 2021 1.8 FINANCIAL INSTRUMENTS The Charity has elected lo apply the provisions of Section 11 '8asic Financial Instruments, and Section 12 '01her Finanrial Instruments 158ues' of FRS 102 to all of rts financial instruments. Finan¢ial instruments are recognised in the Charity's balance sheet when the Charity becornes paty to the ￿ntraCtUal provisions ofthtr instrnmenl. Finanual assets 8nd liabilrftes are offset. with the nel arnounts presentèd in the finanaal statements, when ther8 is a legally enforceable right to set off the recognised atnounts and there is an intention to settle on a net basis or to realise the asset and settlè the liability sin7ultaneously. Basic finandal assets Basic financial assets, which indude debtors and cash and bank balanceg, initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest rnethod unless the arrangeFnent constilules a financing transaction, where the transaction is measured at the present value of the future receipts discounted al a market rate of interest. FinancAal assets dassified as receivable within one year are not amortised. Debt instruments are 8ubsequenlly carried 81 arnortised cost, using the effective interest rate method. Trade ueditor5 are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities rf payment is due w¢thin one year 01 less. If not, they ale presented as non-etJrTent liabilities. Tiade creditors are recognised initially at transaction price and subsequently measured al amortised cost using the effective Inte￿St method. De-recognilion of financial liabilitres Financial liabilities are derecognised when the Chanty's contractual obligations expire or are dischaiged or cancelled. 13 Paroehlal Chur¢h Council of St llifilfrid, Calverley Notes to the financlal statgmants for the yaar ended 31 December 2021 1.9 EMPLOYMENT BENEFITS The cost of any unused holiday entiuement IS Tecognised in the period in which the employee's services are recewed. Temination benefits are recognised immediately as an expense when the PCC is demonstrably committed to temiinate the employment of an employee or to provide termination benefits. 1.10 RETIREMENT BENEFITS Payments lo defined contribution retirement benefit schemes are Charged as an expense as they fall due. 14 Parochial Church Council of St Wilfrid, Calverfey Notes to the financlal ststements Icontlnuedl Unre- Reslrfct- Endow- si￿GIed ed FundB F￿￿￿5 Total Fund$ Unr Re- Endtyw- Totsl strfct•d stricted Inènt Funds Funds Fund9 Funds Funds 2021 2020 2 Incomè.. Donations & legacies- Planned giving Gift Ajd donations Tax recoverable Oth8r Open plate CO1￿C￿0n5 Organ fundraislng Grants Donations and appeaL5 2è 57,974 21.049 208 2.772 57,974 66.574 22.985 18,596 208 2.772 2,698 15.977 15,520 2,(￿7 2.141 3,862 3,043 913 66.574 18,596 1.936 2,698 15,977 520 15,WO 3.862 4.208 3,956 86.385 32,913 119,298 90.978 3,054 94.032 Other trading actnirt Coffee Shop other fund raising 1.359 1,359 1,178 1,176 1,359 1,359 1,210 1.210 2¢ Incom8 fr(xn invest- ments Dlwdend¥ and Interest includin9 tBX ieeoverable 105 19 535 659 278 530 916 105 19 535 659 278 108 530 916 2d Incune from Church act￿rt￿S Church Hall ￿ttIng$ Chiklren's athvitles Fees 14,076 14,076 13,985 227 851 5,090 1,657 2.754 13.965 851 4,451 227 2.909 2.181 16,257 3.136 19.393 15.662 3,605 19,267 Total Income 1W106 36,168 $35 140.709 10U,f2 6,767 530 11SN2S 15 Parochial Church Councll of St Wilfrld, Calverley Notes to the financial staternents {continuedl Unre- stri¢t9d Funds R*strlct- EndLV4V- ed Funds fjnt Funds Tolal Fvnd Unr R•- strfct•d strfcted Funds Funil¥ Endow- Tot•1 ment Fynds Funds 2021 2Q20 3 ExpendilLif8 '. 3 Church adivities Mi55ion and charitabl? Overseas CMS SAM Tearfund Home 1,628 3.3rKI 2.152 1,828 1.828 3,300 2.152 1.628 3.300 2.152 2,152 CPAS 1,628 2.152 1,200 1,500 1,628 2.152 1,200 1,500 13,560 12.060 1,628 2.152 1,200 1,828 2.152 1,200 Church Amy Jesus Shaped Peop Grow Your Church 13,560 12,060 Ministy DioTrsan Share Other rninistry tosls Church runn5ng and maintenanc8 Costs Churchyard upkeep Church Hall costs Printing and 5tsti0￿ry Organ repaifs Depreciation 60.000 6Q,000 56,697 1.010 58.697 1.010 28,629 28,629 20.928 3,349 4,053 2,911 8,456 998 38,442 2.439 280 24.557 2.911 6.535 1,002 4.053 8,4 998 6.407 6,535 1,002 32.035 2,439 2.880 2,880 104.490 38,527 143.017 86.172 9,140 280 95,$92 3 Ceffee shop b Children'5 Worft 351 351 525 307 307 762 525 762 351 525 876 307 762 1.069 3 Governance costs Independent Examln- Fee 558 558 3 Other5tsff Gostslf888 9.396 1,545 10,941 7,614 1,893 9,507 Totsl Expenditure 128.361 4Q,597 iu,958 IlJ6,711 11,795 280 119,746 16 Parochial Church Council of St Wilffid. Calverfey Note5 to the financl81 $latements Icontlnuedl forthe year ended 31 DeGember 2021 STAFF COSTS 48. Number of eM￿0ye8$ The average monthty number of efflployees durfng the ye8r wa$.. 2D21 2020 Employment costs 2021 2020 W4es and salaries No employee earned over£60.000 in the wrrent or pr￿V￿U5 year. S TAXATION As a charity the PCC is exempl from tax on Income falling wthin part11 ofthe Corporatron TaxAct 2010. 6. FIXED ASSETS 6a. Tangible Assets Fixtures & Fithngs Cost At f January 2021 36,027 Additions At 31 Oecember 2021 36.027 Dep￿cIatIon At 1 January 2021 Charge for the year At 31 De￿mber 2021 8,668 2.439 11,107 Net book value At 31 December 2027 At 31 Oeomber 2020 24,920 27,359 17 ParoGhlal Church Councll of stI￿lIr1d, Calverley Notes to the flnancial statsmènts Icontlnuodl for the year ènded 31 December 2021 2021 2020 6b. Invesknents Matket value a5 at 1 January Revaluation 9ain 1110551 20.329 2,771 19,097 1,232 Mathel value a5 at 31 DwEmb8r The matket value at 31 December 2021 represents inve5trnents in endowment fvnds 7. Debtors 2021 2021 2020 2020 Rq91ricl#J Utre5trd¢d Tax recoverable VAT recovÈrable Prepayments Other debtors 14,064 7,045 5r 1,936 16,598 389 854 Amounts falling due in one year.. A￿[Ual for utility and othèr costs Creditors Other creditors 3,133 43,601 48 8,518 1,000 133 Defe￿e￿ income 18 Parochial Church Council of St WllfTid, Calverfey Notes to the financial statements Icontinuedl 9. Fund5 The reslri*ed funds comprise th6 graveyard, thildrenlyoulhwork, 2nd fabric Ireorderingl funds. The endowm&Dt fund$ comprise the following funds. poor (Parochiall. insuran(* (John Stead Trust). graveyard, ineumbent