**The Parochial Church Council of the Ecclesiastical Parish of St John’s, Ben Rhydding** 

**ANNUAL REPORT and FINANCIAL STATEMENTS for the year ended 31 December 2021** 

VICAR Reverend Peter Willox 

CHURCH OFFICE 

St John’s Church Office Bolling Road Ben Rhydding LS29 8PN Tel: 01943 601430 Email: office@benrhydding.org.uk 

BANK Virgin Money 1 Westgate Shipley BD18 3SD 

INDEPENDENT EXAMINER Karen Gardner FCA 10 High Wood Ilkley, LS29 8SB 

Charity No: 1133844 



**St John’s Parish Church, Ben Rhydding** 

## **ANNUAL REPORT FOR 2021** 

The members of the Parochial Church Council (the PCC) present their report and financial statements for the year ended 31 December 2021. The PCC is a registered charity and a public benefit entity within the meaning of FRS102. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (SORP FRS102) effective 1 January 2019. The PCC is eligible for, and has chosen to, apply the disclosure exemption permitted by FRS 102, Section 7.1B, and has not therefore presented a statement of cash flows in these financial statements. 

## **Objects and activities** 

The PCC has the responsibility, with the Vicar, Rev Peter Willox, in promoting, in the ecclesiastical parish, the whole mission of the church: pastoral, evangelistic, social and ecumenical. The PCC is also responsible for the maintenance of the church building and hall of St John's, Ben Rhydding and for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. 

The PCC is committed to enabling as many people as possible to worship at St. John’s and become part of the church family. The PCC aspires to see the faith of the congregation being put into practice in the communities where members live and work, and so has a commitment to ensure that the teaching and worship are both challenging and relevant to today's society. The PCC is also committed to finding ways of helping others in the community find direction and challenge for their lives, as well as fellowship and comfort through their relationship with God and His Church. 

The Vicar and the PCC have been working with the whole church of St John's to continue to develop our vision for the future. This can be summarised as: 

## **“To be a growing family that encourages each member to mature in faith and discern God's call as we share God's love and bring the benefits of God's kingdom to our world”.** 

To help us achieve this vision we aim to develop: _deeper relationships; meaningful worship; growth in faith; a serving building; community engagement; faith sharing._ 

Over the year 2020/21 we chose _Church as a place of welcome, inclusion and outreach_ as an over-arching theme for our work together. 

The PCC met 8 times during 2021 online due to the restrictions caused by the Covid 19 pandemic with a new ‘Wardens and Standing Committee’, a subcommittee of the PCC, meeting 4 times. In planning and carrying out activities at St John’s for the year the PCC have considered the Charity Commission's guidance on public benefit. 

1 



## **Review of performance and achievements** 

## **Church electoral roll and attendance** 

There are 145 people (2020:147) on the church electoral roll, of whom 90 are resident and 55 not resident in the parish. 

During the 3rd National Lockdown in January 2021, the PCC decided to close the church for services. Our online service averaged about 60 people during that time. We opened the church up again for services from 4 April (Easter Sunday) but only for a said communion at 8.45am, the 10am service being online. During this time, we averaged 28 people in church and 39 online. 

Due to ongoing restrictions the Sunday morning worship at 10am did not resume in church until the beginning of September 2021. The early morning worship at 8.45am then changed to a half hour service at the new time of 8.30am. During this time, we had an average of 62 adults join us in church and a further 15 online via Zoom. 

## **Worship** 

In 2021, we continued to maintain, where possible, our pattern of Sunday worship at church and livestreamed via Zoom, providing a variety of services (restricted by Covid considerations) to suit the needs of the congregation and its visitors: 

- Every Sunday at 8.45am, (8.30am from September 2021) there was a said service of communion. 

- The main service on Sunday was at 10am, Common Worship communion being celebrated on the first and third Sundays in the month. We continued to use a liturgy for the 3rd Sunday communion which allowed more space for reflection and the sharing our faith stories. 

- On the second Sunday in the month we continued our creative 'Explore Together' Service. However, we have not been able to reinstate inviting the congregation to participate in a “learning zone” as we did prior to March 2020. 

- Our fourth Sunday celebration service was a relatively informal service of praise. - A quieter and reflective service with healing prayer and communion happened at 10am on the fifth Sunday of the month with a “Celtic” style liturgy. 

An interactive service sheet with links to song videos was sent out every week via email, so that those not wanting to come into church or be online could still participate in worship. This was accompanied by a pastoral letter from the vicar, a copy of the talk, the prayers, the news sheet with feature articles, and activities for children. We continued to send these out every week even when we were back in church. 

Special thanks need to be given to Andy Copsey for offering his technical skills and enabling our worship to continue online, Dawn and Charles Jenkins who co-hosted the Zoom service after September 2021, and John Tinkler for keeping the news sheet varied and up-to-date. 

2 



**St John’s Parish Church, Ben Rhydding** 

## **Worship (continued)** 

For those unable to access this technology or use email, which amounted to 10 people in the congregation, the Rev Peter Willox delivered the service sheet, pastoral letter, and news sheet to their homes in person. 

Zoom prayer meetings continued on the 2nd and 4th Sundays at 6pm. 

Our team of musicians have continued to show great commitment in providing inspiring worship to our 10am services. Special thanks go to the Stidworthy family, Dave and Elaine Atkinson, Caroline Watson, and Jan and Andy Copsey, for taking responsibility for their respective Sundays **.** 

The preaching and leading team consist of: Rev Peter Willox, Rev Jan Copsey, Sylvia Walker (Reader) and Dawn Jenkins (Reader), who meet regularly online to look at themes for services. We were also supported by the ministries of the Venerable Mike Edson (retired). 

**The Ark service** , a fresh expression of worship, where people of all ages with or without learning difficulties, are encouraged to join us in worship and fellowship in a very informal setting through crafts, dance, music and drama, continued to meet online twice a month and then moved back into church with online presence as well in September. It has been wonderful that many of our regulars have tried to keep coming over these last two years even though online has not been ideal. That being said, we have learned the importance of giving each member a time to share what is important to them in their own way, and we have been able to keep in contact with some members who were isolating, who otherwise would have not been able to participate. Inevitably some have not been able to join us, and numbers have been down, but we were still managing to average around 20 households on Zoom, and more have returned as we came back into church. Many of our members have connections to other churches but a significant number are now owning The Ark as their church. To stay in contact with everyone, a new website was launched in 2020 and regular mailings sent out by email. 

**Messy Church services** restarted in November 2021 and moved to Sunday afternoons. These are aimed at enabling families of all ages to come and share some fun time and worship in a safe Christian environment. Progress has been slow as it has been hard to get families to come back. 

**School services.** No Easter services were held in church this year for our schools. Just before Christmas we were able to host the Christmas services for Ashlands School and Moorfield School. Ben Rhydding Primary cancelled their scheduled service in church due to Covid rates **.** 

In 2021 our clergy conducted 2 baptisms (2020:2), 0 weddings (2020:2) and 11 funerals (2020:18). 

3 



**St John’s Parish Church, Ben Rhydding** 

## **Fellowship and pastoral care** 

There continues to be several committed members of St John’s, who would normally visit people who are sick, housebound, or elderly on behalf of the Church, and far more who keep an eye on neighbours and those who are vulnerable simply as a matter of Christian love. Sylvia Walker (Reader) coordinates this important work. During the pandemic, we have had to rely on telephone and online contact more than physical visiting. Members of our Growth Groups have kept in regular contact with each other. For those not in groups a group of volunteers have been ringing around just to keep in touch. 

Our Growth Groups, which are coordinated by Rob Malley, would normally meet in people’s homes for fellowship and study. For obvious reasons these have not been meeting in person and meeting online has had limited success. 

Our Monday afternoon groups ‘Cake & Chat’ and ‘The Care and Wellbeing Café’ sadly did not resume in 2021. 

## **Children and young people** 

The work with and amongst children and young people continues to be an important part of our ministry at St John's. We normally run a structured crèche for babies and toddlers, a Sunday school, known as 'Lighthouse' (ages 4-9) and Pathfinders (10-13) on the first, third and fourth Sundays and if there is a fifth Sunday. Our CYFA group (14-18) meets every Sunday evening of term time. 

During Lockdown Fiona Croucher continued to run Pathfinders online via Zoom during the Sunday morning service until September 2021, when she sadly had to step down. Furthermore, many of our children's leaders have had to step down, resulting in us having to combine all our Sunday morning children's groups into one, which is currently led solely by Sally de la Poer, plus occasional volunteers for safeguarding purposes. Amy Stidworthy, Nick Heywood and our Vicar, Peter, have continued to run the CYFA group online and then at church. 

An interesting development is that, through our connection with Revival Centre, Matugga, Uganda, we have one family from Kampala regularly joining us for worship and their children and their friends have joined in our children’s groups which has proved to be a great connection for all involved. A special Zoom time was set up just for them on Monday evenings which has been much appreciated. 

The two midweek morning toddler groups, "See and Know" on Wednesday, and "Little Grasshoppers" on Friday, have also been able to resume in the autumn on a booking basis. 

All those who work with children and young people at St John’s are checked in accordance with our Vulnerable Adults and Child Protection Policy and are subject to its procedures which are in line with Diocesan guidelines. The policy was last fully reviewed and updated during 2019 and again reviewed in 2021. Our new safeguarding officer has received training and guidance from the diocesan safeguarding team, helps us ensure we are keeping up to date with our responsibilities, and that the PCC undertake all the regulatory safeguarding training provided by the Diocesan Safeguarding team. 

4 



**St John’s Parish Church, Ben Rhydding** 

## **Local community** 

Another casualty during the pandemic has been the annual Ben Rhydding Community Fete. The committee finally made the decision to end it after 13 successful events, due to the lack of volunteers to take on responsibility. We, and the committee, are sad that the fete in 2018 turned out to be the last one, but we are hoping we may be able to put on smaller outdoor events in the near future. 

**Open The Book in Schools** . Our team, which takes dramatic versions of Bible stories into our local schools’ assemblies, has been unable to go into schools due to Covid infection rates and restrictions. However, Easter and Christmas “What’s the Story” videos were produced by the Otley Christian Resources Hub, and our local team respectively, and these were used in school. 

Our usual twice a year Children's Nearly New Sales were unable to take place in 2021. 

Once again, we were able to take advantage of our church grounds to interact with our local community during the pandemic. 

- The **Fairtrade stall** run by Hilary and Miranda outside in the church grounds has gone from strength to strength. It is run during the first Friday of every month at 9am and has been well attended. 

- On Good Friday we invited members of the community to come and lay decorated stones on our **Cairn of Remembrance and Hope** , remembering with thanks those who had inspired us or those who had died who were close to us. 

- An afternoon tea was held in July – which ended up inside due to the weather. 

- A picnic was held on the Vicarage lawn. 

- We joined in the Soroptomists’ **Campaign against Domestic Violence** , hanging orange pompoms in our trees. 

- Then later, we invited school children and members of our community to adorn our trees with green decorations and invited people from our community to a Climate Vigil to coincide with the **COP26** in Glasgow. 

- We again illuminated our church tower and windows with coloured lights over **Christmastide.** 

We have also had some **events online:** our annual Pet Service put together by Sylvia Walker, and a virtual Harvest supper, quiz and rice challenge, led by Hilary Davies and Miranda Armitage 

## **Links with other Christian organisations** 

St John's continues to have an active role in the deanery of South Craven and Wharfedale. The Vicar is on the standing committee of the Deanery Synod and has become a representative on Diocesan Synod. We continue to support and greatly benefit from the Otley Christian Resources Hub (OCRH) which started out as a deanery project. Our Vicar is Chair and a trustee of the OCRH which is a charitable incorporated organisation. The Church also maintains links with others in the Ilkley area through Churches Together in Ilkley (CTI). These ecumenical links continue to be strong as the church plays its part in CTI, notably helping to support the locally organised Food Bank. 

5 



**St John’s Parish Church, Ben Rhydding** 

## **Links with other Christian organisations (continued)** 

Two of our congregation are trustees of CTI 2000, along with our Vicar who acts as Chair for the committee. CTI 2000 is a registered charity originally set up by Churches Together in Ilkley (CTI) whose aim is to provide accommodation and opportunities for socialising, for those in our community with learning difficulties. It continues to be a privilege to be able to host the CTI 2000 gardening project, for adults with learning difficulties, on our church allotment, and a few more people are now helping from the church. This connection also helps to strengthen ties between that project and the Ark. 

St John’s Church has many links into the world church and through money, gifts and prayers, supports many good works and people, in places often quite different to ours. The congregation have also benefited from these links, being challenged to look at how they can be active christians in our community. It is a privilege to have one of our mission partners in our congregation, James Dannenburg, who is a Bible translator and regularly travels to Turkey to join with others as they produce Bibles in Turkic languages. 

Several of our church members, including Rev Peter Willox, are on the board of trustees of Give a Child a Hope, which supports disadvantaged children at a school at the Revival Centre in Matugga, Uganda. Once again, due to the pandemic, our mission partner Bishop Ivan Lugoloobi from the Revival Centre could not visit us in June as planned. We also support Miss Azaria Spencer who works amongst street children in Guatemala with the Church Mission Society, and Pam and Simon Wanderlii, working out in Australia and Papua New Guinea with Mission Aviation Fellowship. 

The Mission Support Group is chaired by John Sheen. The group continues to maintain contact with our mission partners and has also reviewed the list of mission partners and organisations we support. The group regularly provide information to update the congregation of the prayer and practical needs of our mission partners. The group also makes recommendations on mission giving to the PCC and managing the distribution of funds. In 2021, £8,250 was given to mission (2020: £9,210). 

There were special collections at church services during the year for the Children's Society and a Church Gift Day. 

## **The church building and hall** 

We have been able to keep the church open during daylight hours every day of the week over the year for visitors and people who want to pray or be quiet. Guidance for visitors around Covid-19 precautions were available to ensure compliance with Government regulations. 

Hall hire was gradually able to resume by most groups who had been using our premises before the pandemic. Some have decided not to come back, some are still due to return, and we have had new hirers starting. It has been a difficult time for all community groups but especially for those small businesses that use our hall and lounge, as Covid regulations meant that numbers had to be restricted. The PCC made the decision to make allowances for this in pricing, timing, and space allocation. Special thanks go to Sandy Tod for practically overseeing the hall hiring. 

6 



**St John’s Parish Church, Ben Rhydding** 

## **The church building and hall (continued)** 

Small general maintenance projects such repairs to the boiler, taps and kitchen roller shutter have been undertaken in 2021. The PCC has now turned its attention towards how we can improve accessibility into church for wheelchair users. 

## **Governance and structure** 

Rev Peter Willox was licensed as Vicar on 16[th] September 2012. He is assisted by the Rev Jan Copsey, who is re-licensed as a non-stipendiary Associate Priest. 

## **Committees** 

To enable the church to fulfil its Vision, we have several committees and teams. These meet when required between full meetings of the PCC and bring items to it for discussion and decision. 

**Standing committee:** This is the only committee required by law. It has the power to transact the business of the PCC between meetings, subject to any direction given by the Council. This year it was renamed the **Wardens and Standing Committee** and was given more responsibilities. It meets every two months and consists of the vicar, the wardens and assistant wardens, treasurer and secretary. It meets to progress items of general maintenance and other issues delegated to it by the PCC, and ensures that the duties of the wardens are being covered. 

**Finance committee:** This oversees the general financial activities of St John's (including mission giving) by monitoring income and expenditure, budgeting and maintaining appropriate financial controls. 

**Property committee.** This oversees the maintenance and upkeep of the church buildings. 

**Mission support group:** This group attends to matters relating to St John's support of mission and relief agencies. The Mission Support Group works with our mission partners to assess needs. 

## **Clergy and Readers team.** 

The Vicar met regularly on Zoom with the Associate Priest, Rev Jan Copsey and our two readers, Sylvia Walker and Dawn Jenkins, to discuss worship and general and particular pastoral issues. 

We have two retired clergy in our congregation who offer support where they can, and whose wisdom and experience are of benefit to the whole church. 

Many members of the church give much of their time on a voluntary basis to help the church function and grow and the PCC would like to formally record its thanks to them. Where external professional advice is necessary the Diocesan Advisory Committee and church architect have proved most helpful. 

7 



**St John’s Parish Church, Ben Rhydding** 

## **PCC membership** 

The method of appointment of PCC members is set out in the church representation rules. At St John's, membership of the PCC consists of the Vicar, churchwardens, Associate Priest Readers, Deanery Synod representatives and members elected by those members of the congregation who are on the electoral roll of the church. The PCC also has power to co-opt members who have a specific role in the church. All members of the congregation are encouraged to join the electoral roll and play an active part in our church life. 

## **Elected members serve for a period of three years. During the year the following served as members of the PCC:** 

## **Vicar** 

Rev’d Peter Willox                      Chair 

**Wardens** Bill Marwick Miranda Armitage 

## **Deputy warden** 

Caroline Watson                                                      (appointed 12 April 2021) 

## **Representatives on Deanery Synod** 

Lynn Haygarth Dawn Jenkins Sylvia Walker 

## **Elected members** 

Margaret Beatham Nikki Gibson Karen Oxtoby                             Secretary Charles Jenkins                         Treasurer Janet Munro                                                            (appointed 12 April 2021) Andy Rayment Amy Stidworthy James Wright                                                          (appointed 12 April 2021) 

## **Non-elected Members** 

Rev Jan Copsey                         Associate Priest Sylvia Walker                              Reader Dawn Jenkins                             Reader & Safeguarding Officer 

8 



**St John’s Parish Church, Ben Rhydding** 

## **Financial summary** 

An overall surplus of £14,009 was recognised in 2021 (2020: deficit £(25,334)). On our general (unrestricted) fund there was a surplus of £13,999 (2020: £(15,304) and on restricted funds a surplus of £10 (2020: deficit £(10,030)). 

The Church paid £74k in parish share in 2021 compared to the share request of £116k, in line with the 2021 budget approved by the PCC. St John’s ability to meet the share request continued to be impacted in 2021 by the effect of the pandemic, both on regular giving and hall hire income. The PCC has budgeted a challenging target of £95k for parish share in 2022. The share provides support to other parishes and mission initiatives as well as clergy stipends, homes and pensions. The PCC recognises the importance of meeting its full share request and will continue to work towards this goal, despite the ongoing difficult circumstances. 

Although the church was unable to pay its requested 2021 parish share in full, no liability for this is being carried forward in these accounts based on the advice of the Diocese. 

In 2021, the PCC considered the church finances in relation to the continuing impact of the pandemic. There was again a shortfall in income in the year. Regular giving fell by 9% in 2021 against the previous year, and although the level of hall hire improved in 2021 after the lifting of restrictions, it still fell short of pre-Covid levels. The PCC reviews income and expenditure on a regular basis and is looking to increase income in 2022 as well as closely managing costs. The PCC is very grateful for the continuing generosity of its church members. 

## **Pensions** 

St John’s participates in NEST, a workplace pension scheme which is run by the NEST Corporation, a non-departmental public body which is accountable to Parliament through the Secretary of State for Work and Pensions. 

The pension scheme is a defined contribution scheme. The pensions costs charged to the Statement of Financial Activities in the year were £363 (2020: £513). 

## **Reserves policy** 

It is the PCC's policy to hold unrestricted funds which equates to two and a half to three months’ expenditure. These reserves are held to meet the day-to-day running costs of the church and to help finance significant projects as and when required. 

Of the available reserves of £62,117, £30,375 was retained at the end of 2021 under the above reserves policy. A further £21,845 was allocated to specific church projects. Due to the uncertainty that the pandemic continues to pose to church finances, a further review of the allocation of unrestricted reserves will be left until December 2022. 

The budget is prepared on an annual basis, approved by the PCC, and by members, at the annual parochial church meeting. In 2021, the PCC continued its policy of budgeting for major repairs and renewals expected in the year. 

9 



**St John’s Parish Church, Ben Rhydding** 

## **Risk management** 

The major risks to which the PCC is exposed have been reviewed, and systems or procedures designed to manage those risks have been established. 

Rev’d P Willox Chair 

3 April 2022 

10 



**St John’s Parish Church, Ben Rhydding** 

## **STATEMENT OF FINANCIAL ACTIVITIES for the year ending 31 December 2021** 

|||**Unrestricted**|**Restricted**|||
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Total**|**Total**|
|||**2021**|**2021**|**2021**|**2020**|
||**Notes**|**£**|**£**|**£**|**£**|
|**Income and endowments:**||||||
|Voluntary income – direct giving||118,462|-|118,462|118,276|
|Restricted income||-|410|410|50|
|Gross income from events and||||||
|other activities||14,678|-|14,678|12,213|
|Bank interest||9|-|9|394|
|**Total income and**|2|**133,149**|**410**|**133,559**|**130,933**|
|**endowments**||||||
|**Expenditure:**||||||
|Grants and mission giving|8|8,250|400|8,650|9,210|
|Support costs||550|-|550|455|
|Directly relating to the work of||||||
|the Church||98,788|-|98,788|132,097|
|Church management and||||||
|administration||11,562|-|11,562|14,505|
|**Total expenditure**|3|**119,150**|**400**|**119,550**|**156,267**|
|**Net movement in funds**||**13,999**|**10**|**14,009**|**(25,334)**|
|**Reconciliation of funds:**||||||
|Balance brought forward||50,208|733|50,941|76,275|
|**Balance carried forward**||**64,207**|**743**|**64,950**|**50,941**|



The accompanying notes on pages 13 to 20 are an integral part of this statement. 

11 



**St John’s Parish Church, Ben Rhydding** 

## **BALANCE SHEET as at 31 December 2021** 

||**Notes**|**2021**|**2020**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Tangible assets|4|2,833|6,233|
|**Current assets:**||||
|Debtors and prepayments|5|10,219|14,143|
|Short term deposits||6,040|38,885|
|Cash at bank||48,084|547|
|||**64,343**|**53,575**|
|**Liabilities falling due within**||||
|**one year**|6|2,226|8,867|
|**Net current assets**||**62,117**|**44,708**|
|**Total net assets**||**64,950**|**50,941**|
|**Represented by:**||||
|Unrestricted funds|7|64,207|50,208|
|Restricted funds|7|743|733|
|**Total funds**||**64,950**|**50,941**|



The Accounts were approved by the Parochial Church Council on 3 April 2022. 

------------------------------------------------- Vicar (Chair) 

------------------------------------------------- Treasurer 

The accompanying notes on pages 13 to 20 are an integral part of this statement. 

12 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021** 

## **1.   Accounting policies** 

The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, the applicable accounting standard FRS102 and SORP FRS102. 

The financial statements have been prepared using the accruals basis and the historic cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members. 

## **a.   Funds** 

Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application for the general purposes of the PCC. Restricted funds are allocated for a specific purpose by either the donor or the PCC. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that are affiliated to another body nor those which are informal gatherings of church members. 

## **b.   Incoming resources** 

Voluntary income: 

- Collections and donations are recognised when received. 

- Income tax recoverable on Gift Aid income is recognised when claimable. 

- • Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its entitlement and the likely amount due. 

- Funds raised from special events and activities are accounted for gross of expenditure. 

Other income: 

- Rental income from letting church premises and allotments is accounted for when incurred. 

- Parochial fees for weddings, funerals etc are accounted for when they arise. 

## **c.   Resources used** 

Expenses are recognised when incurred. Grants, mission giving, and Diocesan Share are accounted for when payable. 

13 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **d.   Balance sheet** 

Fixed assets: 

- Consecrated land and buildings are excluded from the accounts by Section 10(2) of the Charities Act 2011 as they are removed from the definition of charity for the purposes of the Act. Costs associated with the maintenance or improvement of such assets are written off in the year incurred. 

- Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal are considered to be inalienable property. There is insufficient cost information available to capitalise historic purchases of these assets. From 2014, purchases of such assets are capitalised where the cost is greater than £4,000 and depreciated over their useful lives. 

- All other fixtures, fittings and office equipment are capitalised where the cost is greater than £4,000 and are depreciated over their useful lives. 

Current assets: 

- Amounts owing to the PCC at the year-end are shown as debtors. 

- Short term deposits include cash held at the bank or in the money market. 

## **e.   Reserves policy** 

The PCC has considered the amount of reserves that should be held and has decided that two and a half to three months of operating costs is appropriate. 

14 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **2. Income and endowments** 

||**Unrestricted**|**Restricted**|||
|---|---|---|---|---|
||**Funds**|**Funds**|**Total**|**Total**|
||**2021**|**2021**|**2021**|**2020**|
||**£**|**£**|**£**|**£**|
|Voluntary Income (direct giving)|||||
|Regular giving|83,879|-|83,879|91,807|
|Other collections at services|1,584|-|1,584|1,406|
|Legacies|11,750|-|11,750|4,000|
|Sundry donations|1,557|-|1,557|301|
|Income tax recoverable|19,692|-|19,692|20,762|
||**118,462**|**-**|**118,462**|**118,276**|
|Restricted income|**-**|**410**|**410**|**50**|
|Gross income from events and|||||
|activities:|||||
|Church hall and allotment fees|13,298|-|13,298|9,089|
|Fees|1,343|-|1,343|1,891|
|Fundraising activities|-|-|-|811|
|Sundry receipts|37|-|37|422|
||**14,678**|**-**|**14,678**|**12,213**|
|Bank interest|9|-|9|394|
|**Total income and endowments**|**133,149**|**410**|**133,559**|**130,933**|



15 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **3. Expenditure** 

|||**Unrestricted**|**Restricted**|||
|---|---|---|---|---|---|
|||**Funds**|**Funds**|**Total**|**Total**|
||**Notes**|**2021**|**2021**|**2021**|**2020**|
|||**£**|**£**|**£**|**£**|
|Grants and mission giving:||||||
|Mission partners|8|6,375|-|6,375|6,725|
|Other mission agencies|8|1,775|400|2,175|1,900|
|Other charities and agencies|8|100|-|100|585|
|||**8,250**|**400**|**8,650**|**9,210**|
|Support costs:||||||
|Teaching and worship||**550**|**-**|**550**|**455**|
|Costs of generating voluntary||||||
|income:||||||
|Fundraising supplies||**-**|**-**|**-**|**-**|
|Directly relating to the work of the||||||
|Church:||||||
|Parish share to Diocese||74,000|-|74,000|88,001|
|Service expenses||1,391|-|1,391|1,484|
|Clergy expenses||342|-|342|621|
|Hospitality||-|-|-|-|
|Insurance||2,651|-|2,651|2,621|
|Repairs and maintenance|9|11,375|-|11,375|28,683|
|Telephone and postage||1,197|-|1,197|1,208|
|Utilities||4,432|-|4,432|6,079|
|Depreciation||3,400|-|3,400|3,400|
|||**98,788**|**-**|**98,788**|**132,097**|
|Church management and||||||
|administration||||||
|Staff costs|10|10,523|-|10,523|12,789|
|Printing and stationery||564|-|564|706|
|IT||435|-|435|383|
|Covid-19 costs||-|-|-|406|
|Sundry expenses||40|-|40|221|
|||**11,562**|**-**|**11,562**|**14,505**|
|**Total expenditure**||**119,150**|**400**|**119,550**|**156,267**|



16 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **4. Tangible fixed assets** 

|**4. Tangible fixed assets**|||
|---|---|---|
|||**Church**|
|||**equipment**|
|||**£**|
|**Cost**|||
|At 1 January 2020||17,000|
|Additions||-|
|Disposals||-|
|**At 31 December 2021**||**17,000**|
|**Depreciation**|||
|At 1 January 2021||10,767|
|Disposals||-|
|Charge for the year||3,400|
|**At 31 December 2021**||**14,167**|
|**Net book value**|||
|**At 31 December 2021**||**2,833**|
|At 31 December 2020||6,233|
|**5. Debtors and prepayments**|||
||**2021**|**2020**|
||**£**|**£**|
|Income tax recoverable|10,015|10,750|
|Other debtors|24|1,675|
|Prepayments and accrued income|180|1,718|
||**10,219**|**14,143**|
|**6. Liabilities falling due within one year**|||
||**2021**|**2020**|
||**£**|**£**|
|Sundry creditors|465|700|
|Sundry accruals|1,761|8,167|
||**2,226**|**8,867**|



17 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **7. Funds** 

Movement in funds are as follows: 

||||**Incoming**|**Resources**|**Transfers**||
|---|---|---|---|---|---|---|
||**1**|**Jan**|**Resources**|**Expended**|**Between**|**31 Dec**|
||**2021**||**(note 2)**|**(note 3)**|**funds**|**2021**|
|||**£**|**£**|**£**|**£**|**£**|
|The Ark|733||410|(400)|-|743|
|**Restricted funds**|**733**||**410**|**(400)**|**-**|**743**|
|Maintenance and Development|7,317||-|(106)|(4,000)|3,211|
|Messy Church|2,894||-|(10)|-|2,884|
|Legacies||-|11,750|-|4,000|15,750|
|**Designated funds**|**10,211**||**11,750**|**(116)**|**-**|**21,845**|
|General reserves|39,997||121,399|(119,034)|-|42362|
|**Total funds**|**50,941**||**133,559**|**(119,550)**|**-**|**64,950**|
|**8. Grants and mission giving**|||||||
|||||**2021**|**2020**||
|Mission partners:||||**£**|**£**||
|James Dannenberg (Partnership Trust)||||2,000|2,000||
|Give a Child a Hope||||1,250|1,250||
|MAF||||1,125|1,125||
|Open Doors||||1,000|1,000||
|CMS||||1,000|1,000||
|A Rocha||||-|350||
|||||**6,375**|**6,725**||
|Other mission agencies:|||||||
|Sudan Link||||1,000|1,125||
|Christian Aid||||500|500||
|Otley Christian Resources Hub||||275|275||
|||||**1,775**|**1,900**||
|**Total mission giving**||||**8,150**|**8,625**||
|Other||||100|585||
|**Total other charities and agencies**||||**100**|**585**||
|**Total grants and mission giving**||||**8,250**|**9,210**||



18 



**St John’s Parish Church, Ben Rhydding** 

## **NOTES TO THE ACCOUNTS - 31 December 2021 (continued)** 

## **9. Repairs and maintenance** 

||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Boiler repairs|2,788|1,505|
|Lighting and electrical installation and repairs|1,562|713|
|Sound and vision system|943|490|
|Toilet improvements|613|22,696|
|Church doormat|471|-|
|Plumbing repairs|272|-|
|Piano and organ tuning and repairs|300|-|
|Cleaning services|1,590|1,998|
|Sundries including full appliance servicing|2,836|1,281|
|**Total repairs and maintenance**|**11,375**|**28,683**|



## **10. Staff costs** 

The Church had three part-time employees in 2021 (2020:3) whose wages during the year were: 

||**2021**|**2020**|
|---|---|---|
||**£**|**£**|
|Wages|10,160|12,276|
|Pension costs|363|513|
|**Total staff costs**|**10,523**|**12,789**|



PCC members were not paid and did not receive any other benefits from employment with the Church in the year other than clergy expenses of £174 (2020: £236). These expenses covered pastoral aid costs and sundry funeral fees for 3 clergy (2020: 2). No PCC member received payment for professional or other services from the Church in the year (2020: Nil). There were no related party transactions during the year which require disclosure (2020: Nil). 

19 



**St John’s Parish Church, Ben Rhydding** 

## **STATEMENT OF RESPONSIBILITIES OF THE PAROCHIAL CHURCH COUNCIL** 

The Charities Act 2011 requires the Parochial Church Council (PCC) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the PCC and of its financial activities for that year. In preparing these financial statements, the PCC is required to: 

1. Select suitable accounting policies and then apply them consistently, 

2. Make judgments and estimates that are reasonable and prudent 

3. Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue in operation. 

The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the PCC and enable it to ensure that the financial statements comply with the Charities Act 2011 and the Church Accounting Regulations 2006. The PCC is also responsible for safeguarding the assets and hence for taking steps for the prevention and detection of fraud and other irregularities. 

Approved by the Parochial Church Council and signed on its behalf by: 

Rev’d Peter Willox PCC Chair 3 April 2022 

20 



**St John’s Parish Church, Ben Rhydding** 

## **INDEPENDENT EXAMINER’S REPORT to the Parochial Church Council of the Ecclesiastical Parish of St John’s Ben Rhydding** 

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2021. 

## **Responsibilities and basis of report** 

As the charity's 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 Trust’s accounts carried out under section 145 of the 2011 Act and 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 which gives me cause to believe that in, any material respect: 

- the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- the accounts did not accord with the accounting records; or 

- the accounts did 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. 

....................................   3 April 2022 

Karen Gardner FCA, 10 High Wood, Ilkley, LS29 8SB 

21