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 2022
The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett
Annual Report and Financial Statements
for the year ended 31 December 2022
| Contents | Page |
|---|---|
| Trustees' report | 2 to 5 |
| Examiner's report | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the accounts | 9 to 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
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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 2022
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
Name Position Dates Rev. Steven Harvey Priest in Charge and Chair Malcolm Burns Treasurer Helen Berry Secretary Paul Cadman Warden Deceased January 2022 David Nash Warden Resigned May 2022 Christopher Petrie Beverly Cadman Diane Hampshire Valerie Squires Jacqueline Searle Warden Russell Tebay Resigned March 2022 Sarah Portman Janet Nash Rev. Andrew Griffin Associate Priest Thomas Smith Carol Thewlis Jennifer Phelan 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 Accountancy Service CIO
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 2022
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
Mission, Vision and Values
After some instability of previous years because of the Covid-19 pandemic, the vacancy following Rev. David Robertson’s retirement, and the appointment of Rev. Steven Harvey and Rev. Andrew Griffin as Priest in Charge and Associate Priest respectively, 2022 was a year of rebuilding and re-envisioning for Christ Church. At its meeting in July 2022, the PCC adopted a new statement of Mission, Vision and Values for Christ Church, which was the foundation of teaching during the Sunday services through the autumn term. This is supported by twelve strategic objectives, seeking to enable the vision to become reality over the next five to ten years.
Our Mission
We exist to be and to make disciples who love Jesus as their greatest treasure, learn Jesus as their way of life, and live Jesus for the renewal of the world.
Our Vision
With the help of God, our aim is to be a Christ-centred worshipping family of radical disciples, committed to showing and telling the good news of God’s Kingdom in Ossett and beyond.
Our Values (the means by which we seek to live out our day-to-day mission and ministry) We are committed to being a church that…
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Worships joyfully
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Prays dependently
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Lives radically
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Loves extravagantly
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Thinks biblically
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Gives sacrificially
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Witnesses organically
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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 2022
Parochial Church Council (PCC)
The PCC met seven times over the year (including one extraordinary meeting to consider its response to a proposal from the Wakefield Area Mission and Pastoral Committee to form a United Benefice with Trinity Church Ossett and Gawthorpe). Given its wide-ranging responsibilities, the PCC is supported by a number of Ministry Teams, each dealing with a particular aspect of parish’s mission and ministry, which meet together at Team Forum (six times per year). These Teams are responsible to and report back to the PCC at every meeting.
Worship
Each week, Christ Church meets for worship at 10am on Sundays. The first Sunday of the month is normally All-In Worship for people of all ages. On the other Sundays of the month, volunteers lead two groups for children during the service: Little Gems for children aged 2-5 and Fireflies for children aged 5-11. Services of Holy Communion take place on alternate weeks (normally, 1[st] , 3[rd ] and 5[th] Sundays of the month). Sunday services are usually attended by approximately 65-70 adults and 15-20 children. In addition, a smaller midweek service takes place on Thursdays at 10.15 in the Parish Centre, in which Holy Communion is celebrated twice a month (on the 2[nd] and 4[th] Thursdays of the month) to ensure that it is offered every week. This is attended by approximately 25-30 adults each week (about 10-15 of whom do not normally attend Sunday services). In September 2022, a new weekly prayer meeting called Cornerstone was launched at 9.30am on Monday mornings, at which there are regularly between 8-12 people attending. Game Changers, which was launched in the autumn of 2021, as a group for 8-14s to have fun and learn more about the Christian faith on Sunday evenings has also continued and consolidated, regularly drawing about 12-15 young people from both current church-going families and non-church-going families.
As well as services on Sundays and Thursdays, we continue to provide weddings, funerals, baptisms and/or thanksgiving services as requested. In 2022, Christ Church provided two weddings, eleven funerals in church (as well as another five in crematoria), and four thanksgivings for children.
Discipleship
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. This is part of a wider recognition that church is not the building, but the people. In the coming months and years, the church aims to revise the structure of its cell groups to facilitate deeper discipleship and greater participation among the church as a whole.
In January and February 2022, Christ Church ran The Start Course, which was regularly attended by 10-12 people, with a view to helping them explore and experience the Christian faith. The success of this course also led to plans to run The Alpha Course from January 2023.
Schools and Young People
A team led by Rev. Steven Harvey has also continued to lead collective worship in four schools in the parish: Dimple Wells Infant School, South Ossett Infant School, Southdale Junior School and South Parade Primary School. In 2022, the church also hosted a Harvest celebration for South Ossett Infant School and a carol service for Ossett Academy. Rev. Steven Harvey is also a foundation governor for Southdale Junior School and has built up good links to support them deliver their RE curriculum including hosting a day to introduce the RE curriculum’s Big Story of the Bible, as well as themed reflections at Easter and Christmas.
Christ Church also enjoys links with uniformed groups, with which it seeks to maintain good links. In 2022, the uniformed groups were invited to attend an interactive event called The Easter Journey, a light party at Halloween and a Christingle service in early December.
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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 2022
Community
It is recognised that the Church exists for the benefit of its non-members, and Christ Church has sought to actively serve its community in a number of ways—not only by promoting the Christian faith, but also through social activities such as the Shared Craft group, CentrePoint (a group for adults with learning disabilities), Little Rascals (a parent-and-toddler group), and a Table Tennis club. In May, it was decided that the Luncheon Club would stop after about 25 years of service due to declining numbers and fewer volunteers. However, we continue to explore ways of serving our community, and as the cost of living crisis has hit people hard, the work of The Resource Food Bank has grown significantly, with around 60 different agencies referring people to receive its support. Christ Church is exploring ways of expanding this ministry to better serve the needs of the community now and in the years to come.
Financial review
The net income for the year was £41,820, including net income of £28,570 on unrestricted funds and net income of £13,250 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £112,538.
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 an end of month bank balance equivalent to three months expenditure, approximately £30,000, would meet these needs.
At the start of the year the PCC held more than this amount but has plans for ministry initiatives that will require funding and also is aware of a number of building maintenance issues and were conscious too 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. Also, the heating boiler in the newer part of the Parish Centre is thought to be close to life expiry. The PCC has therefore set aside approximately £40,000 in a Business Reserve account to cover the cost of Ministry projects and building maintenance, but recognises that in a worst case scenario it may have to raise further funds from elsewhere.
We have been affected by the Covid-19 virus in past years but we feel that our circumstances, e.g. utility bills. and activities have now “normalised.” Any carry-over from the Covid-19 virus is taken into account in planning the activities on which the 2023 budget is based. A bigger concern is the cost of living crisis which we anticipate will affect our members ability to give and the cost of our operations.
Approved by the board of trustees on 7/5/2023
Rev 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 2022, which are set out on pages 7 to 13.
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; 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
9/5/2023
West Yorkshire Community Accountancy Service CIO
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 2022
| Notes 2022 Unrestricted funds £ Income from: Voluntary income (2) 134,968 Church activities Statutory fees (Leeds DBF) 4,450 Parish weekend - Gross income from trading 6,316 Bank interest received 71 Total income 145,805 Expenditure on: Church activities Mission, giving and donations 11,979 Lunch club, coffee, rascals group 1,537 The Resource - Diocesan parish share contribution 68,687 Salaries, wages and honoraria 5,085 Clergy and staff expenses 615 Church expenses Mission and evangelism costs 2,758 Church running expenses 7,374 Independent examination 1,170 Church utility bills 4,716 Cost of trading (Parish Centre) 10,424 Other expenditure Depreciation 2,890 Total expenditure 117,235 Net income / (expenditure) 28,570 Fund balances brought forward 272,787 Fund balances carried forward (5) 301,357 |
2022 Restricted funds £ 32,007 - - - - 32,007 - - 18,247 - - - 510 - - - - - 18,757 13,250 31,641 44,891 |
2022 Total funds £ 166,975 4,450 - 6,316 71 177,812 11,979 1,537 18,247 68,687 5,085 615 3,268 7,374 1,170 4,716 10,424 2,890 135,992 41,820 304,428 346,248 |
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 |
|---|---|---|---|
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 2022 2022 Unrestricted £ Fixed assets Tangible assets (6) 188,819 Total fixed assets 188,819 Current assets Debtors and prepayments (7) 8,057 Cash at bank and in hand (8) 107,017 Total current assets 115,074 Current liabilities: amounts falling due within one year Creditors and accruals (9) 2,536 Total current liabilities 2,536 Net current assets / (liabilities) 112,538 Net assets 301,357 Funds Unrestricted funds 301,357 Restricted funds - Total funds 301,357 |
2022 Restricted £ - - 262 44,629 44,891 - - 44,891 44,891 - 44,891 44,891 |
2022 Total £ 188,819 188,819 8,319 151,646 159,965 2,536 2,536 157,429 346,248 301,357 44,891 346,248 |
2021 Total £ 191,709 191,709 6,359 118,735 125,094 12,375 12,375 112,719 304,428 272,787 31,641 304,428 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 7/5/2023
Rev 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 2022
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
for the year ended 31 December 2022
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 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.
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.
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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 2022
| 2 Voluntary Income Tax Efficient Planned giving Collection at Services All other giving and voluntary income Lunch club, coffee, rascals group The Resource Gift Aid/ Tax Recovered Legacies received (capital value) Grants 3 Grants Bishop's Development Fund Leeds Diocesan Board of Finance Wakefield Metropolitan District Council HMRC CJRS 4 Staff costs and numbers Gross salaries |
2022 Unrestricted funds £ 76,444 11,588 1,847 1,651 - 23,076 20,362 - 134,968 2022 Unrestricted funds £ - - - - - |
2022 Restricted funds £ - - - - 25,751 1,174 - 5,082 32,007 2022 Restricted funds £ 1,582 2,000 1,500 - 5,082 |
2022 Total funds £ 76,444 11,588 1,847 1,651 25,751 24,250 20,362 5,082 166,975 2022 Total funds £ 1,582 2,000 1,500 - 5,082 2022 £ 5,085 5,085 |
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 |
|---|---|---|---|---|
The average number of employees during the year was 1, being an average of 0.3 full time equivalent (2021: 1, 0.3 FTE). There were no employees with emoluments above £60,000.
| 5 Restricted funds Parish Weekend The Resource Bishop's Development Fund Leeds DBF Winter Bills grant Wakefield MDC |
Balance b/f £ 2,376 29,265 - - - 31,641 |
Incoming £ - 26,925 1,582 2,000 1,500 32,007 |
Outgoing £ - 16,747 510 - 1,500 18,757 |
Transfers £ - - - - - - |
Balance c/f £ 2,376 39,443 1,072 2,000 - 44,891 |
|---|---|---|---|---|---|
Fund name
Parish Weekend
The Resource Bishop's Development Fund
Leeds DBF Winter Bills grant Wakefield MDC
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,
The Resource is the food bank run by the charity.
To provide an evening and weekend youth group, to attract young people into the Church.
Assistance towards increased energy costs. Grants to The Resource food bank.
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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 2022
| 6 7 8 **9 ** |
Tangible assets Cost At 1 January 2022 Additions At 31 December 2022 Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Debtors and prepayments Debtors Prepayments Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals |
£ 20,231 - 20,231 11,560 2,890 14,450 5,781 8,671 Organ and capital improvements |
£ 183,038 - 183,038 - - - 183,038 183,038 2022 £ 6,590 1,729 8,319 2022 £ 151,500 146 151,646 2022 £ 184 2,352 2,536 Parish Centre |
Total £ 203,269 - 203,269 11,560 2,890 14,450 188,819 191,709 2021 £ 4,759 1,600 6,359 2021 £ 118,646 89 118,735 2021 £ 336 12,039 12,375 |
|---|---|---|---|---|
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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 2022
10 Related party transactions
Trustee expenses
During the year 1 trustee was paid a total of £576 in respect of travel and telephone expenses (previous year: 1 trustee and £120).
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Donations and legacies received from trustees and related parties
Donations without conditions amounting to £26,156 and unrestricted legacies of £20,000 were received from trustees and related parties.
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: |
2022 £ 680 2,493 - 3,173 |
2021 £ 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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Voluntary income 134,968 106,280 - - Church activities - - Statutory fees (Leeds DBF) 4,450 4,619 Parish weekend - - Gross income from trading 6,316 2,977 Bank interest received 71 - Total income 145,805 113,876 Expenditure Church activities Mission, giving and donations 11,979 10,498 Lunch club, coffee, rascals group 1,537 1,402 The Resource - - Diocesan parish share contribution 68,687 61,840 Salaries, wages and honoraria 5,085 3,104 Clergy and staff expenses 615 591 Church expenses Mission and evangelism costs 2,758 3,025 Church running expenses 7,374 7,937 Independent examination 1,170 1,170 Church utility bills 4,716 5,311 Cost of trading (Parish Centre) 10,424 9,611 Other expenditure Depreciation 2,890 2,890 Total expenditure 117,235 107,379 Net income / (expenditure) 28,570 6,497 Fund balances brought forward 272,787 266,290 Fund balances carried forward 301,357 272,787 |
2022 Restricted funds £ 32,007 - - - - - - 32,007 - - 18,247 - - - 510 - - - - - 18,757 13,250 31,641 44,891 |
2021 Restricted funds £ 27,778 - (3,790) - 23,988 - - 20,884 - 1,808 - - - - - - - 22,692 1,296 30,345 31,641 |
2022 Total funds £ 166,975 - - 4,450 - 6,316 71 177,812 11,979 1,537 18,247 68,687 5,085 615 3,268 7,374 1,170 4,716 10,424 2,890 135,992 41,820 304,428 346,248 |
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 |
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