## 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**
1
## 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.
2
## 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.
3
## 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
4
## 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
5
## 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.
6
## 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
7
## 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.
8
## 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.
9
## 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|
|---|---|---|---|---|
10
## 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|
|---|---|
11
## 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|
|---|---|---|---|---|
12