## 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**
1
## 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.
2
## 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…
1. Worships joyfully
2. Prays dependently
3. Lives radically
4. Loves extravagantly
5. Thinks biblically
6. Gives sacrificially
7. Witnesses organically
3
## 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.
4
## 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)
5
## 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:
- 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.
Alan Dodd FCCA
9/5/2023
## **West Yorkshire Community Accountancy Service CIO**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## 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.
7
## 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)
8
## 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
9
## 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.
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 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.
11
## 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|
|---|---|---|---|---|
12
## 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|
|---|---|---|
13
## 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|
|---|---|---|---|---|
14