2021-12-31-accounts

THE PCC OF THE ECCLESIASTICAL PARISH OF LINTHORPE, MIDDLESBROUGH

ANNUAL REPORT AND STATEMENT OF FINANCIAL ACTIVITIES OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2021

CHARITY REGISTRATION No: 1131212

ST BARNABAS PAROCHIAL CHURCH COUNCIL

CONTENTS

Page 3 to 4	Legal and Administrative Information
Page 5	Independent Examiners Report to the Trustees
Page 6 to 7	Review of the Year
Page 8	Statement of Financial Activities
Page 9	Balance Sheet
Pages 10 to 20	Notes to the Financial Statements

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Page 3

LEGAL AND ADMINISTRATIVE INFORMATION

PAROCHIAL NAME

The Parochial Church Council of the Ecclesiastical Parish of Linthorpe, Middlesbrough.

WORKING NAME St Barnabas Parochial Church Council

CORRESPONDENCE ADDRESS Church Office St Barnabas Church Hall 1a St Barnabas Road Linthorpe Middlesbrough Cleveland TS5 6JR 01642 812622

PCC MEMBERS OF THE CHURCH

Clergy Revd Dr David Goodhew Revd Lindsey Goodhew Revd Mark Walley Church Wardens Tony Hutchings (retired May 2021) Melanie Downs Andrew Devereux (from May 2021) Deanery Synod Retire 2023 Barbara Edwards (secretary), Kate Morris, Alistair Bolton, Allison Ward Elected Members During the year, the following served as members of the PCC: Retired May 2021 Sue Bell, Ewan Steele, Ruth Ritchie Retire 2022 Paul Bury, Penny Whiteway, Stuart Gunn Retire 2023 Malcolm McGregor, Gail Roberts, Lubna Simon Retire 2024 Thomas Mallam, Ruth Ritchie, Lynda Walker (elected May 2021) CHARITY NUMBER 1131212 OBJECTS Promoting in the ecclesiastical parish the whole mission of the Church.

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Page 4

LEGAL AND ADMINISTRATIVE INFORMATION (continued)

PRIMARY BANKERS

HSBC Bank plc Nationwide Building Society 60 Albert Road PO Box 3 Middlesbrough 5-11 St Georges Street Cleveland Douglas TS1 1SR Isle of Man IM99 1AS

INDEPENDENT EXAMINER J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF BACKGROUND The responsibilities and duties of Parochial Church Councils are set out in the Parochial Church Councils (Powers) Measure 1956. The PCC of St Barnabas Church Linthorpe, has responsibility, with the incumbent, Revd Dr David Goodhew, for the mission, worship, and pastoral ministry of the Church of England in the ecclesiastical parish of Linthorpe in the Diocese of York. In addition it has maintenance responsibilities for the church building, the church hall and car park complex on St Barnabas Road, Linthorpe, Middlesbrough and for the house at 23 Linden Grove, Linthorpe. COMMITTEES The PCC operates through the Church Leadership Team and a number of sub-committees consisting of PCC members and others coopted from members of the church, as follows: CHURCH LEADERSHIP TEAM Oversees the day to day running and the strategic direction of the ministry of the Church. STANDING COMMITTEE This is the only committee required by law. It has power to transact any urgent business of the PCC between its meetings. FINANCE COMMITTEE Oversees the general financial dimension of the work of St Barnabas. It meets about three times a year, in particular to review the monitoring of income and expenditure and to formulate a budget for FACILITIES MANAGEMENT COMMITTEE Attends to matters relating to church buildings and fabric, the church house, audio-visual equipment and lettings. MISSION COMMITTEE Keeps the church members informed of the needs of the charities and projects we support and recommends to the PCC the amounts we donate to these.

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Page 5

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

This report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on the following pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s.144 of the Charities Act 2011 ('the Act').

Respective Responsibilities of the PCC and the Examiner

As the members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 145 of the Charities Act 2011 does not apply. It is my responsibility to issue this report on those financial statements accounts in accordance with the terms of the Regulations. The gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Charity Independent Examiners.

Basis of Independent Examiner's Report

My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act and to be found in the Church Guidance, 2006 edition, issued from the Finance Division of the Archbishops' Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering 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

● to keep accounting records in accordance with section 130 of the Act; and

●to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, and the Regulations 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.

J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF Dated: 17th October 2022

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Page 6

REVIEW OF THE YEAR ENDED 31 DECEMBER 2021

Vicar's Report

The life and activities of St Barnabas Church in 2021 continued to be affected by the Covid 19 pandemic. The year started with another lockdown and while worship continued in the building, the majority of the congregation joined in online. Work with children continued online at the start of the year and Feast of Fun continued during the Easter holidays with the delivery of hampers to families.

From April, Covid restrictions were lifted. Groups for children and young people began to start meeting in person. Mini Praise for babies and toddlers and their parents restarted. As part of Feast of Fun in August, Parklife holiday club was run in partnership with Big Kids, with some families present in the hall and others watching online with craft materials delivered to them. Those in the hall shared in a meal at the end of each session. An online Alpha was held in the autumn. An increase in Covid cases towards the end of the year affected some Christmas events, but a full programme of Christmas services was held, online and in person.

St Barnabas Mission Action Plan included a commitment to starting a new compassion ministry. During 2021 St Barnabas was approached by The Message Trust with a view to partnering in the opening of a Community Grocery. This was approved by the PCC and an agreement signed with The Message Trust.

It was agreed to continue working with Big Kids and start a new weekday group for 7-11s, Explore. Two trial events were held in November and December.

Hazel Murray continued as part-time student worker at Teesside University. Many students began to attend St Barnabas during the year, including many international students.

Financial Report

i. Unrestricted Funds

Our unrestricted funds (excluding designated funds and unrestricted fixed assets) showed a slight decrease in the year from a balance of £79,952 at the year start to a balance of £74,233 at the year end. This compares with a reserves target of £52,000, representing 10 weeks' expenditure. It should be noted that £10,000 of the Future Staffing Fund was used this year, which increased the year-end unrestricted fund by that amount. There was an increase in giving of a little over 10%.

Several areas of expenditure increased compared with the first year of the pandemic in 2020 as activities began to return to normal. The cost of staffing increased by 70% due to the expansion of the team.

ii. Designated Funds

The Development Fund (money from the sale of 64 Queen's Rd) remains at £41,570. It was not used during 2021, but is available for the development of the ministry of the church.

The Future Staffing fund was created to build up reserves to pay for new staff members. It currently stands at £10,114 after £10,000 was used to contribute towards the cost of the enlarged staff team.

iii. Restricted Funds

Income for the Jachie Eye Clinic in Ghana was received in the form of £4,616 raised at the Craft Aid event and £10,106 from donations. £7,464 of this was used to purchase a new operating microscope for the clinic, and £3,300 was sent to the clinic. Over the year the balance built from £3,027 to £6,985, and this was sent to the clinic in 2022.

ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 7 REVIEW OF THE YEAR ENDED 31 DECEMBER 2021 co1￿. Financial Re ort continued f2.096 was given to the fund to supp(Kt blind children in Ghana. £1,600 was sent this year (with more going earfy 2022}. At the start of the year there was £44 in the fuThJ for the Robinsons and Pla￿ of Grace In Thailand. £2.540 was received during the year and £1,2￿ Wds sent lo the P￿ce of Grace and £1,294 to support the Robinsons. £1,130 was used to help local pw)le in need, notab￿ vthh debt prob￿5, from donth.ons to the Acts435 project. Over the last three years £540 in donations was not use(1 because of changing ciicumstsnces. This was returned to the Acts435 organvzers so that rt can be used elsewhere. The organ rna1￿tenan￿ fund stands at £12,424, and this is available for the ongoing maintenance of the refurt)ished organ. £499 was spent during 2022. £188 wa5 sent lo the Bible ￿lety forwork in China. This was fr¢xn the saie of hand-made cards in 2020 and a donation in 2021 £100 was sent to Interserve for in SE Askg. iv. Reserves Polic See Note 15 on Page 19. Trustees Responsibilities The Ch8ri1ies Act 2011 requires the Iruslees to prepare financial statwnents for each financial year which give a true and fair view of the stae of affairs of the trust and of the suryAu$ of the trust for that peric<l. In preparing those financial slalemenls the Iruslees are required lo.. Select suitsble accounting p￿ICieS and apply them consistently Make judgements and esb"mates that are reasonable and prudenl Prepare financial statements on the goiro c￿cern ba515 unle55 it is irwpropriate to presume that the trust WFII contsnue in existence. The trustees are responsible for keepiro proper accounting records, which disclose with reasonable accuracy at any lime the financial positson of the trust. They are also responsible for safeguarding the assets of the IrLESt and hence for laking reasonable steps for the prevention and det￿10￿ of fraud and other irregularities. 2021 and the impact of COVID-19 COVID-19 restrictions remained in place for part of the year. and Sunday attendance rwmained lower than pr pandemic levels. There were no coll￿tIonS during the services. H(Y4Yever, many of those who gave via the offerin9 bags have now switched to giviri9 via standing order. In the autumn of 2021 tt bec8me possible for the congregation to give in the church building again. via a donatk)n box or via a card machine. In-service collections were restarted in 2022. Regular giving by church m¢Ynbefs heid up very well durirvJ the pandemic. and is rv)w Clearly higher than pre- pandemic. Signed on beha￿ of the Trustees. Revd Dr David Goodhtrw, VKar and PCC Chairman Dalo.. 16th October 2022

ST BARNABAS PAROCHIAL CHURCH COUNCIL

Page 8

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2021

Notes INCOME & ENDOWMENTS FROM : Donations & Legacies 3a Other Trading Activities 3b Income from Investments 3c Income from Charitable Activities 3d Other Income 3e TOTAL INCOME EXPENDITURE ON : Raising Funds 4a Charitable Activities 4b TOTAL EXPENDITURE Net income/(expenditure) Add transfers between funds Net movement in funds Reconciliation of Funds Funds at 1st January 2021 TOTAL FUNDS CARRIED FORWARD at 31st December 2021		Unrestricted £ 230,589 12,021 34 17,041 11,524 ______ 271,209 0 291,461 291,461 -20,252 10,000 0 0 -10,252 872,417 862,166	Designated £ 0 0 0 0 0 _____ 0 0 0 0 0 -10,000 0 0 -10,000 61,165 51,165	Restricted 2021 2020 £ £ £ 16,103 246,692 219,611 4,616 16,637 11,959 0 34 202 0 17,041 1,858 0 11,524 8,276 _____ 20,718 291,928 241,905 0 0 0 17,405 308,866 264,498 17,405 308,866 264,498 3,314 -16,938 -22,592 0 0 0 0 0 0 0 0 0 3,314 -16,938 -22,592 17,526 951,108 973,700 20,839 934,170 951,108 Year ended 31/12

ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 9 BALANCE SHEET AS AT 31 DECEMBER 2021 Notes Unrestricted Restricted 2021 2020 FIXED ASSETS Tangible assets 787,932 787,932 792,465 CURRENT ASSET Debtors Cash at bank and in hand 10,534 117,656 10,588 138,442 21,539 142.632 20.786 128,190 20,839 149,030 164,171 CREDITORS ". amounts falling due wrthin one year 2.792 2,792 5,528 NET CURRENT ASSETS 125.398 20.839 146,237 158,643 NEf ASSETS 913,330 20.839 934.170 951,108 FUNDS Restricted funds 20,839 20.839 17.526 unrestrict￿ fvnds 74.233 74,233 79,952 Designated funds 51,165 51.165 61,165 Fixed Assets 787,932 787.932 792,465 TOTAL FUNDS Approved by Ihe Trustees on the 16th October 2022 and Signed on behalf of the Trustees.... Revd Dr David Goodhew Vicar and PCC Chaima

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21

1. ACCOUNTING POLICIES

The financial statements of the PCC have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, and with the Charities Act.

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is 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.

FUNDS

Restricted Funds represent (a) income from trusts or endowments which may be extended only on those restricted objects provided in the terms of the trust or the bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted Funds are general funds which can be used for PCC ordinary purposes.

Designated funds are unrestricted funds set aside for specific purposes by the PCC.

Income and Endowments

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure

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 or parish share is accounted for when due. Amounts received specifically for Mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and Beneficed property is excluded from the accounts by s.10(2) of the Charities Act 2011. No Value is placed on movable church furnishings held by the church wardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed.

Equipment used within the church premises is depreciated on a straight line basis over 10 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.

Investments are valued at market value at 31st December.

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

Grants payable without performance conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.

Changes in Accounting policies and previous accounts

There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts.

Basis of preparation:

The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice "Accounting and Reporting by Charities" (SORP 2015) issued in July 2014.

Measurement of debtors and creditors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. The PCC has creditors which are measured at settlement amounts less any trade discounts.

2. TANGIBLE FIXED ASSETS

EQUIPMENT Cost 1st January 2021 Additions /subtractions Cost at 31st December 2021 Depreciation 1st January 2021 Charge Depreciation at 31st December 2021 Net Book Value 31st December 2021 31st December 2020	Freehold Furniture Fixtures Equipment Property & Fittings Total £ £ £ £ £ 756,587 38,132 84,038 3,783 882,540 0 0 4,975 0 4,975 756,587 38,132 89,013 3,783 887,515 0 29,924 60,152 0 90,076 0 2,270 6,859 378 9,507 0 32,194 67,011 378 99,583 756,587 5,938 22,002 3,405 787,932 756,587 8,209 23,886 3,783 792,465

The annual commitments under non-cancelling operating leases and capital commitments are as follows:

In December 2016, the trustees agreed a 5 year lease with CF Corporate Finance for a photocopier and finisher at £330.00 per quarter. The amounts payable under the agreement are:

At 31[st] December 2020: £1,320

Notes : At 31[st] December 2021: £0 (last payment was November 2021)

(1) Freehold property at 1st January 2021 consisted of

(a) House at 23 Linden Grove, valued at cost (£6,587).

(b) Church hall and all land shown edged red and green on the title plans, valued by Andrew Argyle MA FRICS at £750,000.

(2) Depreciation is applied annually to all furniture, fixtures and fittings and equipment at 10% from the first year of their full use for 10 years. However, the depreciation on the assets purchased in 2018 (costing £11,507) was inadvertently omitted from the depreciation charge in each of 2019 and 2020 so 3 years of depreciation was charged in 2021.

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

INCOME & ENDOWMENTS

3a. DONATIONS & LEGACIES

Collections (not gift aided) Gift aided donations Tax received from Gift Aid Other donations and loan income Grants Legacies 3b. OTHER TRADING ACTIVITIES Hall and church lettings Sales of materials and services Craft aid (Jachie) Coffee mornings for Robinsons 3c. INCOME FROM INVESTMENTS Bank interest 3d. INCOME FROM CHARITABLE ACTIVITIES		Unrestricted £ 1,474 158,182 38,196 28,576 4,162 0 230,589 12,021 0 0 0 12,021 34 34 0 60 1,066 15,762 153 0 0 0 17,041 661 8,446 2,367 50 11,524	Designated £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Restricted 2021 £ £ 0 1,474 9,900 168,082 2,488 40,683 3,715 32,291 0 4,162 0 0 16,103 246,692 0 12,021 0 0 4,616 4,616 0 0 4,616 16,637 0 34 0 34 0 0 0 60 0 1,066 0 15,762 0 153 0 0 0 0 0 0 0 17,041 0 661 0 8,446 0 2,367 0 50 0 11,524	2020 £ 4,538 139,216 33,580 39,013 3,263 0 219,611 11,124 70 657 108 11,959 202 202 66 10 898 650 210 0 0 24 1,858 0 8,268 0 8 8,276
Coffee and tea Bookstall PCC fees for special services Events Mini Praise / Toddlers Other outreach Barneys Band Church history 3e. OTHER INCOME Insurance claims Diocese reimbursement for Student Worker VAT refunds on utilities for previous years Miscellaneous

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

EXPENDITURE

4a. RAISING FUNDS Craft aid 4b. CHARITABLE ACTIVITIES 4.1b Grants to Other Bodies Acts 435 Angel Tree Project Bible Society Big Kids Blind children (Ghana) Boro Angels Christian Aid Crosslinks (Robinsons) / Place of Grace Internship Support Jachie Eye Clinic Mescos Middlesbrough Foodbank Open Door Interserve (SE Asia) Sowing Seeds St. Columba Project Tear Fund Teesside Hospice Together Middlesbrough & Cleveland Tog M'bro & C'land Feast of Fun (repay) Institutional Grants subtotal		Unrestricted £ 0 0 0 100 400 700 0 450 250 5,000 0 2,600 2,500 0 800 2,500 400 0 3,300 0 800 0 19,800	Designated £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Restricted £ 0 0 1,670 0 188 0 1,600 0 0 2,584 0 10,764 0 0 0 100 0 0 0 0 0 0 16,906	2021 £ 0 0 1,670 100 588 700 1,600 450 250 7,584 0 13,364 2,500 0 800 2,600 400 0 3,300 0 800 0 36,706	2020 £ 0 0 1,160 100 400 700 5,000 500 250 6,108 250 18,700 2,500 200 800 2,525 400 500 3,600 250 800 1,193 45,936

Note : It is current PCC policy that our Kingdom Mission giving, represented by the unrestricted items above, is 10% of unrestricted giving (including legacies and tax reclaimed) in the previous year.

4.2b Diocesan quota 4.2c Affiliations Evangelical Alliance Fusion Affiliations subtotal	122,400 0 0 122,400 122,400 250 0 0 250 250 750 0 0 750 563 1,000 0 0 1,000 813

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

EXPENDITURE (CONT.) Unrestricted £ 4b. CHARITABLE ACTIVITIES (CONT.) 4.3b Maintenance of Buildings and Grounds Church maintenance 4,574 Hall upkeep 11,297 New furniture and equipment 0 Church and hall insurance 6,271 Vicarage costs 98 Linden Grove upkeep 1,770 Other maintenance costs 2,707 Building improvement projects 0 COVID precautions 0 Depreciation 9,507 Buildings subtotal 36,225 4.4b Utilities Costs Gas 10,332 Electricity 3,161 Water 858 Utilities subtotal 14,351 4.5b Personnel Costs Worship Leader 17,294 Media Worker 10,066 Student Worker 8,446 Church Administrator 7,431 Hall Cleaner 4,038 NI Contributions 2,690 Pension contributions 559 Staff and lay expenses 1,200 Gap year workers 750 Advertising / interviewing 0 Other staff costs 379 Personnel costs subtotal 52,853	Designated £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Restricted £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	2021 £ 4,574 11,297 0 6,271 98 1,770 2,707 0 0 9,507 36,225 10,332 3,161 858 14,351 17,294 10,066 8,446 7,431 4,038 2,690 559 1,200 750 0 379 52,853	2020 £ 7,498 2,379 0 6,275 329 1,041 2,174 0 568 6,052 26,315 9,516 6,417 1,050 16,983 6,667 430 8,268 7,274 3,930 0 47 1,100 1,500 255 399 29,869
Church maintenance Hall upkeep New furniture and equipment Church and hall insurance Vicarage costs Linden Grove upkeep Other maintenance costs Building improvement projects COVID precautions Depreciation Buildings subtotal 4.4b Utilities Costs Gas Electricity Water Utilities subtotal 4.5b Personnel Costs Worship Leader Media Worker Student Worker Church Administrator Hall Cleaner NI Contributions Pension contributions Staff and lay expenses Gap year workers Advertising / interviewing Other staff costs Personnel costs subtotal

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

EXPENDITURE (CONT.) 4b. CHARITABLE ACTIVITIES (CONT.) 4.6b Activities costs Youth General Flowers Music and licenses Sound & video equipment Organ and piano maintenance Bookstall Catering Events Discipleship courses Other activities Activities subtotal 4.7b Outreach costs Outreach courses Equipping Website Welcome Break Vicar's Discretionary Fund Children/families (inc F.Fridays&F.of Fun) Outreach to students Asylum Seekers Other outreach Outreach subtotal 4.8b Administration Costs Office supplies Office Phone Office Computer Office Copier Office systems Administration subtotal 4.9b. Governance Costs Independent Examiner's fees Other fees/charges Governance costs subtotal CHARITABLE ACTIVITIES TOTAL		Unrestricted £ 875 1,661 1,586 1,575 0 0 1,257 15,503 0 1,541 24,000 11 0 3,092 0 0 12,874 58 0 10 16,045 1,178 165 0 1,658 584 3,585 1,074 128 1,202 291,461	Designated £ 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0	Restricted £ 0 0 0 0 499 0 0 0 0 0 499 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 17,405	2021 £ 875 1,661 1,586 1,575 499 0 1,257 15,503 0 1,541 24,498 11 0 3,092 0 0 12,874 58 0 10 16,045 1,178 165 0 1,658 584 3,585 1,074 128 1,202 307,866	2020 £ 637 455 1,719 1,017 1,054 0 172 955 0 759 6,768 166 0 908 0 0 9,870 200 0 105 11,250 568 164 0 1,856 557 3,145 1,020 0 1,020 264,498

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

5a. DESIGNATED FUNDS Current year Toddlers Development Future Staffing TOTAL Previous year Toddlers Development Future Staffing TOTAL		At 1/1/21 £ -519 41,570 20,114 61,165 At 1/1/20 -519 41,907 20,114 61,501	Incoming £ 0 0 0 0 Incoming 0 0 0 0	Outgoing £ 0 0 10,000 10,000 Outgoing 0 337 0 337	Transfers £ 0 0 0 0 Transfers 0 0 0 0	At 31/12/21 £ -519 41,570 10,114 51,165 At 31/12/20 -519 41,570 20,114 61,165

5b. DESCRIPTIONS OF DESIGNATED FUNDS

Toddlers - Mother and Toddler group transactions.

Development - Fund set up for future development using net proceeds from the sale of 64 Queen's Road. Future Staffing - Fund created to build up a reserve available for employment of new staff

6a. RESTRICTED FUNDS Current year Jachie Blind children in Ghana Robinsons Church holidays Ayresome Youth Worker Acts435 Organ maintenance Bible Society (China) Interserve (SE Asia) Vicar's Discretionary Fund Total restricted funds Previous year Jachie Blind children in Ghana Tear Fund Robinsons Church holidays Ayresome Youth Worker Acts435 Organ maintenance Bible Society (China) Interserve (SE Asia) Vicar's Discretionary Fund Total restricted funds		At 1/1/21 £ 3,027 81 44 528 141 540 12,923 138 100 4 17,526 At 1/1/20 9,564 3,056 0 44 528 141 0 12,466 122 100 4 26,025	Incoming £ 14,722 2,096 2,540 0 0 1,310 0 50 0 0 20,718 Incoming 7,562 2,025 0 108 0 0 1,700 1,250 16 25 0 12,686	Outgoing £ 10,764 1,600 2,584 0 0 1,670 499 188 100 0 17,405 Outgoing 14,100 5,000 0 108 0 0 1,160 793 0 25 0 21,185	Transfers £ 0 0 0 0 0 0 0 0 0 0 0 Transfers 0 0 0 0 0 0 0 0 0 0 0 0	At 31/12/21 £ 6,985 578 0 528 141 180 12,424 0 0 4 20,839 At 31/12/20 3,027 81 0 44 528 141 540 12,923 138 100 4 17,526

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

6b. DESCRIPTIONS OF RESTRICTED FUNDS

Jachie - Donations and funds raised for the Jachie Eye Clinic in Ghana. Blind childen - Donations to support specific blind children in Ghana. Robinsons - Funds raised to support the Robinsons in Thailand.

Church holidays - Donations to assist church members who cannot afford the cost of a church holiday. Ayresome Youth Worker - Fund for evangelism relating to children living in Ayresome. Acts435 - Internet scheme to help the local poor.

Organ maintenance - Donations for organ maintenance and restoration.

Bible Society (China) - Funds raised by selling hand-made cards for the Bible Scoiety to use in China Interserve (SE Asia) - Donation to support work in SE Asia.

Vicar's Discretionary Fund - Grant for discretionary financial support from the vicar.

7. CASH AT BANK AND IN HAND Unrestricted Funds £ Cash at year end 1 HSBC Community Account 12,275 HSBC Business Money Manager Account 54,174 Nationwide Building Society Account 51,207 117,656 8. DEBTORS Prepayments 851 Other debtors 9,683 10,534 9. CREDITORS Accruals 2,759 Other creditors 34 2,792 10. ANALYSIS OF NET ASSETS BETWEEN FUNDS Current year	Restricted Funds £ 0 0 20,786 0 20,786 0 54 54 0 0 0	31/12/21 Total £ 1 12,275 74,959 51,207 138,442 851 9,737 10,588 2,759 34 2,792	31/12/20 Total £ 84 18,841 72,525 51,181 142,632 0 21,539 21,539 0 2,132 2,132
Current year

Fund balances at 31/12/21 are represented by : Tangible fixed assets Current assets Creditors : amount falling due within one year Net assets	Unrestricted £ 31,345 77,026 2,792 105,579	Designated £ 0 51,165 0 51,165	Restricted £ 0 20,839 0 20,839	Property £ 756,587 0 0 756,587	Total £ 787,932 149,030 2,792 934,170

ST BARNABAS PAROCHIAL CHURCH COUNCIL

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONT.)

Previous year Unrestricted £ Tangible fixed assets 35,878 Current assets 85,480 Creditors : amount falling due within a year 5,528 Net assets 115,830 11. FUNDS RECEIVED AS AGENT Description Related This Year Last Year Party? £ £ Wedding/funeral fees to York Diocese N 2,057 2,703 Wedding/funeral fees for verger/organist N 705 496 Funeral donations for specified charity N 0 83 Gift received at a service for specified charity N 0 3,520 YDBF money to cover Student Worker pay N 8,446 8,268 Total 11,208 15,070 12. STAFF COSTS AND NUMBERS Gross Wages and Salaries Employer NI Contributions Employer NI Relief Employer pension contributions Employer life cover Employees were engaged in each of the following activities: Administrator Hall cleaning Worship Leader Media Worker Student Worker Amount Received

Designated Restricted Property Total £ £ £ £ 0 0 756,587 792,465 61,165 17,526 0 164,171 0 0 0 5,528 61,165 17,526 756,587 951,108 This Year Last Year This Year Last Year £ £ £ £ 2,057 2,703 0 0 705 496 0 0 0 83 0 0 0 3,520 0 0 8,446 8,268 0 0 11,208 15,070 0 0 31/12/21 31/12/20 £ £ 49,965 26,569 1,710 513 -1,710 -513 500 22 59 25 50,524 26,616 31/12/21 31/12/20 TOTAL TOTAL 1 1 1 1 1 1 1 1 1 1 5 5 Amount Paid Out at Period End Balance Held

No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. There were no payments made to key management personnel for their services.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

13. TRUSTEES AND OTHER RELATED PARTIES

No. of Trustees who were paid expenses Total amount paid £		31/12/21 2 1,200	31/12/20 2 1,100

Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses.

A Bolton is trustee of Big Kids; The PCC have a Service Level Agreement at £10,000/year in place with Big Kids, under which they organize events for children and families. The PCC also made a £700 donation to Big Kids.

Revd L Goodhew is trustee of Together Middlesbrough and Cleveland; they provided grants totalling £4276 to enable the church to run Feast of Fun, an initiative to relieve holiday hunger, where food and activities are distributed to families, particularly vulnerable families. At the end of the year £213 remained unspent, and this will be returned to TMC. The PCC made a donation of £800 to TMC for core funding.

A donation of £3000 was received from the Lyndhurst Trust, of whom Revd L Goodhew is a trustee. This was specified to be for work with students and for evangelism.

14. RISK ASSESSMENT

The major risks to which the PCC is exposed have been reviewed and systems established to manage those risks. Risks are managed by the PCC and its sub committees, drawing on the expertise of other church members in such areas as building maintenance, health and safety and legal matters. The PCC has a policy on child protection, requiring all those involved in work with children to have DBS checks. Advice and further specialist expertise can be obtained from the diocese as required.

15. RESERVES POLICY

The reserves policy agreed in Dec. 2015 that at least 10 weeks' expenditure is needed for cash flow and contingency purposes remains unchanged. This is based on the church's size, the level of financial commitments, and the volatility in income and expenditure experienced in recent years. The trustees will endeavour not to set aside funds unnecessarily.

16. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/21 (CONT.)

17. PENSION SCHEME

St Barnabas church participates in the Pension Builder Scheme section of Church Workers Pension Fund for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the St Barnabas church and the other participating employers.

The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. Both of which are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2021: £500)

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 3% following improvements in the funding position over 2021. There is no requirement for deficit payments at the current time. For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, St Barnabas church could become responsible for paying a share of the failed employer’s pension liabilities.