2020-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church South Ossett

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church South Ossett

Charity number 1133733

Annual Report and Financial Statements

for the year ended 31 December 2020

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Annual Report and Financial Statements for the year ended 31 December 2020

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 12

Prepared by West Yorkshire Community Accounting Service

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Trustees' report for the year ended 31 December 2020

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates D J Robertson Chairman Resigned 31 January 2021 D Nash Warden G Robertson Resigned 31 January 2021 R Nash Resigned 20 October 2020 P Robinson C Petrie M Burns M Benningsen Resigned 20 October 2020 E Smith Resigned 20 October 2020 A Searle Resigned 20 October 2020 A Bushby P Cadman B Cadman D Hampshire Appointed 20 October 2020 V Squires Appointed 20 October 2020 J Searle Appointed 20 October 2020 R Tebay Appointed 20 October 2020 S Portman Appointed 20 October 2020 J Nash

Appointed 20 October 2020 Appointed 20 October 2020 Appointed 20 October 2020 Appointed 20 October 2020 Appointed 20 October 2020 Appointed 20 October 2020

Charity number 1133733 Registered and principal address Bankers Vicar Lane National Westminster Bank Plc Ossett 27 Effingham Street Wakefield Rotherham WF5 0BE South Yorkshire S65 1AU

Registered in England and Wales

Independent examiner

E J Beverley FCCA West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The charity is controlled by the Church of England Measures, the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules.

Method of recruitment and appointment of trustees

The trustees of the charity are the PCC members who are appointed in accordance with the Church Representation Rules.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Trustees' report (continued) for the year ended 31 December 2020

Objectives and activities

The charity's objects

As part of the Diocese of Leeds, within the Church of England, Christ Church South Ossett Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, in promoting, in the Ecclesiastical Parish, the whole mission of the Church - pastoral, evangelistic, social and ecumenical.

The charity's main activities

The PCC is committed to enabling as many people as possible to worship at our Church and to become part of our parish community at Christ Church. The PCC and its incumbent maintain an overview of worship throughout the parish and our services and worship put faith into practice through prayer and scripture, music and sacrament.

The incumbent and PCC seek to enable people to live out their faith within the parish community through worship and prayer, learning about the Gospel, developing their knowledge and trust in Jesus, providing pastoral care for those in the parish and undertaking and supporting missionary and outreach work. To facilitate this work it is important we maintain the fabric of the Church building and its Parish Centre complex.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith.

Achievements and performance

Until the end of March 2020, Christ Church continued to operate in a “Cell Church” structure which means that church members meet regularly in small groups during the week and join together in one of the Sunday services for corporate worship.

We had two regular services each Sunday and a small service on Thursday morning.

From the end of March 2020 when the government introduced restrictions to reduce the spread of the coronavirus, Christ Church has complied with the government restrictions and the guidance issued by the Diocese of Leeds on worship. These meant that for a time the church was closed completely and we were unable to use the parish centre for worship, then as the restrictions were eased we were able to use the church for private prayer, then for short services with limited numbers to comply with social distancing regulations.

We also had to cut back on weddings, funerals and baptisms/thanksgivings in church.

When it became apparent that the restrictions would be in force for a long term and that communal worship would not be allowed, a group was formed to provide online services. With the aid of a grant from the Diocese, equipment and licences were purchased to facilitate individual members to record short passages of services, e.g. an introduction, prayers, Bible reading, talk, recorded in their own homes, then edited together and put out online for the whole Church (or those with internet access) to view on Sunday morning, or at any other time later. Those without internet access were provided with paper service sheets.

Some of our cells continued to meet regularly using Zoom, but people who did not meet others in this way were contacted regularly by our Pastoral team to offer fellowship and support.

Other activities have been curtailed by the coronavirus restrictions. The Parish Centre would normally be used for a number of activities and events: we run a Mums and Toddlers group, Centrepoint, Luncheon club there. The parish centre is normally available for hire for parties and as meeting rooms, but these have been curtailed, resulting in loss of valuable income.

On the other hand, The Resource, which distributes food parcels on behalf of agencies working with those in need, has had a marked increase in activity.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Trustees' report (continued) for the year ended 31 December 2020

Financial review

The net income for the year was £22,578, including net income of £134,358 on unrestricted funds and net expenditure of £111,780 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £71,691. The PCC feels it needs to ensure it has sufficient unrestricted moneys to meet its ongoing regular needs plus some for unforeseen emergency needs. It considers holding reserves of 3 to 6 months normal expenditure would meet these needs.

At the end of the year the reserves are above this range but includes two legacies which the trustees believe should be used for significant items to honour the donors. The church is currently in interregnum, but once a new incumbent is appointed a decision on the specific use of these legacies will be made.

The church also has a number of building maintenance requirements that will have to be paid for out of reserves, the windows in the old part of the Parish Centre are in poor condition and will need replacing. Also a Quinquennial Inspection is due in 2021, although we have cleared all the items raised at the last quinquennial and have done our best to maintain the church in good condition, we cannot predict what the inspection may identify and what work will be needed as a result.

At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.

Signed on behalf of the board of trustees:

Signed: P S Cadman (Trustee)

Name: PAUL CADMAN

Date: 08/06/2021

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020, which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
2 the accounts do not accord with those records; or
3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: E J Beverley Name: E J Beverley

Relevant professional qualification or body: FCCA

Date: 21/06/2021

West Yorkshire Community Accounting Service

Stringer House 34 Lupton Street Leeds LS10 2QW

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2020

Notes 2020 Unrestricted funds £ Income from: Voluntary Income (2) 106,832 Investment Income Rental income (graveyard) - Church Activities Statutory Fees (Leeds DBF) 4,013 Parish weekend - Gross income from trading e.g. PCC rents 1,144 Other Incoming Resources Other income - Total income 111,989 Expenditure on: Church Activities Mission, Giving & Donations 11,308 Lunchclub, coffee, rascals group activities 538 The Resource - Diocesan Parish Share Contribution 66,072 Salaries , Wages & Honoraria (4) 1,935 Clergy & Staff Expenses 629 Church Expenses Mission & Evangelism costs 2,767 Church running expenses (including governance) 8,514 Independent examination 1,170 Church Utility bills 5,032 Cost of trading (Parish Centre) 8,564 - Major Capital Expenditure Major Repairs to the Church Building - Major Repairs to Parish Centre - Other Expenditure Depreciation 2,890 Total expenditure 109,419 Net income / (expenditure) 2,570 Transfers between funds 131,788 Net movement in funds 134,358 Fund balances brought forward 131,932 Fund balances carried forward (5) 266,290	2020 Restricted funds £ 45,833 - - 1,160 - - 46,993 - - 18,250 - 2,852 - 730 - - - - - 5,153 - 26,985 20,008 (131,788) (111,780) 142,125 30,345	2020 Total funds £ 152,665 - 4,013 1,160 1,144 - 158,982 11,308 538 18,250 66,072 4,787 629 3,497 8,514 1,170 5,032 8,564 - 5,153 2,890 136,404 22,578 - 22,578 274,057 296,635	2019 Total funds £ 181,510 60 7,265 2,842 6,364 1,140 199,181 12,550 3,651 7,587 73,000 4,700 1,035 5,438 5,451 1,110 6,422 11,032 51,563 - 2,890 186,429 12,752 - 12,752 261,305 274,057

All incoming resources and resources expended derive from continuing activities.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Balance sheet as at 31 December 2020 2020 Unrestricted £ Fixed assets Tangible assets (6) 194,599 Total fixed assets 194,599 Current assets Debtors and prepayments (7) 5,535 Cash at bank and in hand (8) 68,552 Total current assets 74,087 Current liabilities: amounts falling due within one year Creditors and accruals (9) 2,396 Total current liabilities 2,396 Net current assets / (liabilities) 71,691 Total assets less current liabilities 266,290 Net assets 266,290 Funds Unrestricted funds 266,290 Restricted funds - Total funds 266,290	2020 Restricted £ - - 761 29,584 30,345 - - 30,345 30,345 30,345 - 30,345 30,345	2020 Total £ 194,599 194,599 6,296 98,136 104,432 2,396 2,396 102,036 296,635 296,635 266,290 30,345 296,635	2019 Total £ 197,489 197,489 16,239 66,247 82,486 5,918 5,918 76,568 274,057 274,057 131,932 142,125 274,057

The financial statements were approved by the board of trustees on

Date: 08/06/2021

Signed: P S Cadman (Trustee)

Name: PAUL CADMAN

The Parochial Church Council of the Ecclesiastical Parish

of Christ Church South Ossett

Notes to the accounts

for the year ended 31 December 2020

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements 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) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Parish centre: nil

Organ and capital improvements: Over 7 years Project and office equipment: over 5 years

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Notes to the accounts continued

for the year ended 31 December 2020

1 Accounting policies continued

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

2 Voluntary Income Notes 2020 Unrestricted funds £ Tax Efficient Planned giving 80,360 Collections at Services 7,681 - Lunchclub, coffee, rascals group activities 864 The Resource - Gift Aid / Tax Recovered 17,526 Legacies Received (capital value) - Grants (Include one-off & recurring) (3) 401 106,832 3 Grants and donations 2020 Unrestricted funds £ Wakefield Metropolitan district council - All Churches Trust - Listed places of worship - Horbury Rotary Club - Wakefield Metropolitan district council (WMDC) - Leeds Diocesan Board of Finance ( Leeds DBF) - HMRC CJRS - Donations 401 401 4 Staff costs and numbers Gross salaries All Other Giving and Voluntary income,	2020 Restricted funds £ - - - - 36,598 - - 9,235 45,833 2020 Restricted funds £ 500 - - - 5,153 730 2,852 - 9,235	2020 Total funds £ 80,360 7,681 - 864 36,598 17,526 - 9,636 152,665 2020 Total funds £ 500 - - - 5,153 730 2,852 401 9,636 2020 £ 4,787 4,787	2019 Total funds £ 75,511 11,480 35,488 4,096 7,135 24,513 10,000 13,287 181,510 2019 Total funds £ 1,148 2,700 8,439 1,000 - - - - 13,287 2019 £ 4,700 4,700

The average number employees during the year was 1, being an average of 0.3 full time equivalent (2019: 1, 0.3 FTE). There were no employees with emoluments above £60,000.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett

Notes to the accounts continued for the year ended 31 December 2020

Restricted funds Parish centre Parish weekend The Resource HMRC CJRS WMDC Leeds DBF	Balance b/f £ 137,719 4,406 - - - - 142,125	Incoming £ - 1,160 37,098 2,852 5,153 730 46,993	Outgoing £ - - 18,250 2,852 5,153 730 26,985	Transfers £ (137,719) 600 5,331 - - - (131,788)	Balance c/f £ - 6,166 24,179 - - - 30,345

5 Restricted funds

Purpose of restriction

Fund name

Parish centre

For use by the Parish. There are no restrictions on the use of the parish centre therefore this value has been transferred to unrestricted for the general use of the parish.

Funds towards the annual parish weekend. The balance held is either refunded after the year or carried forward for future events depending on the payees wishes. The transfer relates to the repayment of a hotel deposit.

Parish weekend

The Resource The Resource is the food bank run by the charity. This had not previously been restricted but given all income is specifically for the use of the food bank the decision has been made to restrict this fund. The transfer relates to the opening balance being restricted. HMRC CJRS Government furlough scheme. WMDC For fire alarms. Leeds DBF

Towards streaming equipment.

6 7	Tangible assets Cost At 1 January 2020 At 31 December 2020 Depreciation At 1 January 2020 Charge for year At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 Debtors and prepayments Debtors Prepayments	£ 20,231 20,231 5,780 2,890 8,670 11,561 14,451 Organ and capital improvements	£ 183,038 183,038 - - - 183,038 183,038 2020 £ 4,438 1,858 6,296 Parish Centre	Total £ 203,269 203,269 5,780 2,890 8,670 194,599 197,489 2019 £ 14,503 1,736 16,239

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church South Ossett

Notes to the accounts continued

for the year ended 31 December 2020

8 Cash at bank and in hand Cash at bank Cash in hand 9 Creditors and accruals Accruals Deferred income	2020 £ 97,898 238 98,136 2020 £ 2,078 318 2,396	2019 £ 66,004 243 66,247 2019 £ 5,270 648 5,918

10 Related party transactions

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

11 Operating leases Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	Rico MPC 2003SP £ 500 - - 500

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church South Ossett

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020

2020 2019 Unrestricted Unrestricted funds funds £ £ Income Voluntary Income 106,832 129,998 Investment Income Rental income (graveyard) - 60 Church Activities Statutory Fees (Leeds DBF) 4,013 7,265 Parish weekend - - Gross income from trading 1,144 6,364 Other Incoming Resources Other income - 1,140 Total income 111,989 144,827 Expenditure Church Activities Mission, Giving & Donations 11,308 12,550 Lunchclub, coffee, rascals 538 2,651 The Resource - 7,587 Diocesan Parish Share Contribution 66,072 73,000 Salaries , Wages & Honoraria 1,935 4,700 Clergy & Staff Expenses 629 1,035 Church Expenses Mission & Evangelism costs 2,767 5,438 Church running expenses 8,514 5,451 Independent examination 1,170 1,110 Church Utility bills 5,032 6,422 Cost of trading (Parish Centre) 8,564 11,032 Major Capital Expenditure Major Repairs to the Church Building - 1,051 Major Repairs to Parish Centre - - Other Expenditure Depreciation 2,890 2,890 Total expenditure 109,419 134,917 Net income / (expenditure) 2,570 9,910 Transfers between funds 131,788 (1,000) Net movement in funds 134,358 8,910 Fund balances brought forward 131,932 123,022 Fund balances carried forward 266,290 131,932	2020 Restricted funds £ 45,833 - - 1,160 - - 46,993 - - 18,250 - 2,852 - 730 - - - - - 5,153 - 26,985 20,008 (131,788) (111,780) 142,125 30,345	2019 Restricted funds £ 51,512 - - 2,842 - - 54,354 - 1,000 - - - - - - - - - 50,512 - - 51,512 2,842 1,000 3,842 138,283 142,125	2020 Total funds £ 152,665 - 4,013 1,160 1,144 - 158,982 11,308 538 18,250 66,072 4,787 629 3,497 8,514 1,170 5,032 8,564 - 5,153 2,890 136,404 22,578 - 22,578 274,057 296,635	2019 Total funds £ 181,510 60 7,265 2,842 6,364 1,140 199,181 12,550 3,651 7,587 73,000 4,700 1,035 5,438 5,451 1,110 6,422 11,032 51,563 - 2,890 186,429 12,752 - 12,752 261,305 274,057