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 2021
The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Annual Report and Financial Statements for the year ended 31 December 2021
| 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
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The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Trustees' report for the year ended 31 December 2021
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
S M Harvey Chair Appointed July 2021 M Burns Treasurer H Berry Secretary Appointed November 2021 P Cadman Vice Chair; Warden D J Robertson Resigned January 2021 D Nash Warden G Robertson Resigned January 2021 C Petrie A Bushby Resigned May 2021 B Cadman D Hampshire V Squires J Searle R Tebay S Portman J Nash A Griffin Appointed September 2021
Charity number 1133733 Registered in England and Wales Registered and principal address Bankers Vicar Lane National Westminster Bank plc Ossett 27 Effingham Street Wakefield Rotherham WF5 0BE South Yorkshire S65 1AU
Independent examiner
Alan Dodd 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.
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The Parochial Church Council of the Ecclesiastical Parish of
Christ Church South Ossett
Trustees' report (continued) for the year ended 31 December 2021
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
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 the Sunday services for corporate worship.
Christ Church has complied with the government restrictions and the guidance issued by the Diocese of Leeds on worship to reduce the spread of the coronavirus. These meant that for a time we were only able to use the church for short services with limited numbers to comply with social distancing regulations. As the restrictions were eased we moved to having one full service on Sunday morning. By the end of the year we had regular services each Sunday and a small service on Thursday morning.
The number of weddings, funerals and baptisms/thanksgivings in church that had not been possible during the restrictions began to increase, but not by much.
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The Parochial Church Council of the Ecclesiastical Parish of
Christ Church South Ossett
Trustees' report (continued) for the year ended 31 December 2021
Financial review
The net income for the year was £7,793, including net income of £6,497 on unrestricted funds and net income of £1,296 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £81,078.
The PCC feels it needs to ensure it has sufficient unrestricted moneys to meet its ongoing regular needs plus some for unforeseen emergency needs. In the light of the most recent financial activity, it considers holding reserves of 3 to 6 months' normal expenditure would meet these needs.
At the end of the year the PCC held more than this amount. However we are aware of a number of building maintenance issues that will have to be paid for out of reserves. A Quinquennial Inspection was carried out in 2021 which has identified some issues that we need to address and may be costly.
We are conscious that the original part of our Parish Centre is an old building in need of constant maintenance. A major undertaking over the next few years will be the replacement of the wooden windows which are considerably rotten. Their replacement is expected to run into many thousands of pounds.
Signed on behalf of the board of trustees on 8/05/2022
Steven Harvey (Trustee)
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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 2021, 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:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
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2 the accounts do not accord with those records; or
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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.
Alan Dodd FCCA
9/05/2022
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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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 2021
| Notes 2021 Unrestricted funds £ Income from: Voluntary income (2) 106,280 Church activities Statutory fees (Leeds DBF) 4,619 Parish weekend - Gross income from trading 2,977 Total income 113,876 Expenditure on: Church activities - Mission, giving and donations 10,498 Lunchclub, coffee, rascals group 1,402 The Resource - Diocesan parish share contribution 61,840 Salaries, wages and honoraria (4) 3,104 Clergy and staff expenses 591 Church expenses Mission and evangelism costs 3,025 Church running expenses 7,937 Independent examination 1,170 Church utility bills 5,311 Cost of trading (Parish Centre) 9,611 Major capital expenditure Major repairs to the Parish Centre - Other expenditure Depreciation 2,890 Total expenditure 107,379 Net income / (expenditure) 6,497 Fund balances brought forward 266,290 Fund balances carried forward (5) 272,787 |
2021 Restricted funds £ 27,778 - (3,790) - 23,988 - - 20,884 - 1,808 - - - - - - - - 22,692 1,296 30,345 31,641 |
2021 Total funds £ 134,058 4,619 (3,790) 2,977 137,864 10,498 1,402 20,884 61,840 4,912 591 3,025 7,937 1,170 5,311 9,611 - 2,890 130,071 7,793 296,635 304,428 |
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 22,578 274,057 296,635 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Balance sheet
| as at 31 December 2021 2021 Unrestricted £ Fixed assets Tangible assets (6) 191,709 Total fixed assets 191,709 Current assets Debtors and prepayments (7) 6,359 Cash at bank and in hand (8) 87,094 Total current assets 93,453 Current liabilities: amounts falling due within one year Creditors and accruals (9) 12,375 Total current liabilities 12,375 Net current assets / (liabilities) 81,078 Total assets less current liabilities 272,787 Net assets 272,787 Funds Unrestricted funds 272,787 Restricted funds - Total funds 272,787 |
2021 Restricted £ - - - 31,641 31,641 - - 31,641 31,641 31,641 - 31,641 31,641 |
2021 Total £ 191,709 191,709 6,359 118,735 125,094 12,375 12,375 112,719 304,428 304,428 272,787 31,641 304,428 |
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 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 8/05/2022
Steven Harvey (Trustee)
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The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Notes to the accounts
for the year ended 31 December 2021
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
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The Parochial Church Council of the Ecclesiastical Parish of
Christ Church South Ossett
Notes to the accounts continued for the year ended 31 December 2021
1 Accounting policies (continued)
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 subject 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.
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 2021 Unrestricted funds £ Tax Efficient Planned giving 74,475 Collection at Services 10,331 All other giving and voluntary income 959 Lunch club, coffee, rascals group 1,070 The Resource - Gift Aid/ Tax Recovered 16,945 Legacies received (capital value) 2,500 Grants (3) - 106,280 3 Grants 2021 Unrestricted funds £ Wakefield Metropolitan District Council - Leeds Diocesan Board of Finance (Leeds DBF) - HMRC CJRS - - 4 Staff costs and numbers Gross salaries |
2021 Restricted funds £ - - - - 21,567 1,903 - 4,308 27,778 2021 Restricted funds £ 2,500 - 1,808 4,308 |
2021 Total funds £ 74,475 10,331 959 1,070 21,567 18,848 2,500 4,308 134,058 2021 Total funds £ 2,500 - 1,808 4,308 2021 £ 4,912 4,912 |
2020 Total funds £ 80,360 7,681 - 864 36,598 17,526 - 9,636 152,665 2020 Total funds £ 5,653 730 2,852 9,235 2020 £ 4,787 4,787 |
|---|---|---|---|
The average number employees during the year was 1, being an average of 0.3 full time equivalent (2020: 1, 0.3 FTE). There were no employees with emoluments above £60,000.
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The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Notes to the accounts continued for the year ended 31 December 2021
| 5 6 **7 ** |
Restricted funds Parish weekend The Resource HMRC CJRS Wakefield M.D.C. Fund name Parish weekend The Resource HMRC CJRS Wakefield M.D.C. Tangible assets Cost At 1 January 2021 Additions / disposals At 31 December 2021 Depreciation At 1 January 2021 Charge for year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 Debtors and prepayments Debtors Prepayments |
Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ 6,166 (3,790) - - 2,376 24,179 23,470 18,384 - 29,265 - 1,808 1,808 - - - 2,500 2,500 - - 30,345 23,988 22,692 - 31,641 Purpose of restriction Fund 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, hence the debit amount in incoming resources. The Resource is the food bank run by the charity. Government furlough scheme in periods of lockdown or reduced activity. Grants to The Resource food bank. Total £ £ £ 20,231 183,038 203,269 - - - 20,231 183,038 203,269 8,670 - 8,670 2,890 - 2,890 11,560 - 11,560 8,671 183,038 191,709 11,561 183,038 194,599 2021 2020 £ £ 4,759 4,438 1,600 1,858 6,359 6,296 Parish Centre Organ and capital improvements |
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The Parochial Church Council of the Ecclesiastical Parish of
Christ Church South Ossett
Notes to the accounts continued
for the year ended 31 December 2021
| 8 Cash at bank and in hand Cash at Bank Cash in Hand 9 Creditors and accruals Creditors Accruals |
2021 £ 118,646 89 118,735 2021 £ 336 12,039 12,375 |
2020 £ 97,898 238 98,136 2020 £ 318 2,078 2,396 |
|---|---|---|
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: |
2021 £ 500 - - 500 |
2020 £ 500 - - 500 |
|---|---|---|
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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 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Voluntary income 106,280 106,832 Church activities - Statutory fees (Leeds DBF) 4,619 4,013 Parish weekend - - Gross income from trading 2,977 1,144 Total income 113,876 111,989 Expenditure Church activities Mission, giving and donations 10,498 11,308 Lunchclub, coffee, rascals group 1,402 538 The Resource - - Diocesan parish share contribution 61,840 66,072 Salaries, wages and honoraria 3,104 1,935 Clergy and staff expenses 591 629 Church expenses Mission and evangelism costs 3,025 2,767 Church running expenses 7,937 8,514 Independent examination 1,170 1,170 Church utility bills 5,311 5,032 Cost of trading (Parish Centre) 9,611 8,564 Major capital expenditure Major repairs to the Parish Centre - - Other expenditure Depreciation 2,890 2,890 Total expenditure 107,379 109,419 Net income / (expenditure) 6,497 2,570 Transfers between funds - 131,788 Net movement in funds 6,497 134,358 Fund balances brought forward 266,290 131,932 Fund balances carried forward 272,787 266,290 |
2021 Restricted funds £ 27,778 - (3,790) - 23,988 - - 20,884 - 1,808 - - - - - - - - 22,692 1,296 - 1,296 30,345 31,641 |
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 |
2021 Total funds £ 134,058 4,619 (3,790) 2,977 137,864 10,498 1,402 20,884 61,840 4,912 591 3,025 7,937 1,170 5,311 9,611 - 2,890 130,071 7,793 - 7,793 296,635 304,428 |
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 |
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