| PAGE | |||
|---|---|---|---|
| Trustees' | annual report | ||
| Independent examiner's |
report to the trustees | ||
| Statement | offinancial | activities | |
| Statement | offinancial | position | |
| Notes to | the financial statements | ||
| Detailed | statement offinancial activities | 19 |
| Registered | charity | name | The Parochial Church Council ofthe Ecclesiastical Parish ofthe |
|---|---|---|---|
| Minster Church ofStJohn the Baptist, Halifax | |||
| Charity registration | number | 1133986 | |
| Principal oAice | Causeway | ||
| Halifax | |||
| West Yorkshire | |||
| England | |||
| HXI 1QL | |||
| Vicar | Rev Canon Hilary Barber | ||
| Parochial Church Council | Rev David Carpenter (Lecturer) | ||
| Rev Jane Finn (Curate) | |||
| Sheila Stoppard (Churchwarden) | |||
| Michael Walker (Churchwarden) | |||
| Kathy Kershaw (Secretary) | |||
| Alan Stears | |||
| Alison Moss | |||
| Jegatha Moses | |||
| Joyce Galloway | |||
| Bryan Jackson | |||
| Saffron Wylde | |||
| Peter Thurman | |||
| Belinda Kerfoot-Roberts | |||
| Gary Knapton | |||
| Stephen Barker | |||
| Ned Smith | |||
| Reg Wilhelm | |||
| Honorary treasurer | FMF Berry | ||
| Independent | examiner | Mrs EA Short FCA | |
| Equitable House | |||
| 55Pelion Lane | |||
| Halifax | |||
| West Yorkshire | |||
| Hxl 5SP |
| YEAR ENDED 3 | 1D | ECEM | BER 2021 | ||||
|---|---|---|---|---|---|---|---|
| 2021 | 2020 | ||||||
| Unrestricted | Restricted | Endowment | |||||
| funds | funds | funds | Total funds | Total funds | |||
| Note | f. | ||||||
| Income and endowments | |||||||
| Donations and legacies |
4 | 275,494 | 5,948 | 281,442 | 123,698 | ||
| Charitable activities |
5 | 25,483 | 1,616 | 27,099 | 20,998 | ||
| Other trading activities | 6 | 19,494 | 19,494 | 10,029 | |||
| Investment income |
7 | 7,599 | 7,599 | 10,707 | |||
| Total income | 328,070 | 7,564 | 335,634 | 165,432 | |||
| Expenditure | |||||||
| Expenditure on raising funds: |
|||||||
| Costs ofraising | |||||||
| donations and |
|||||||
| legacies | 8 | 137 | 137 | 134 | |||
| Costs ofother | |||||||
| trading activities | 9 | 6,291 | 6,291 | 5,984 | |||
| Expenditure on |
|||||||
| charitable activities |
10,11 | 355,308 | 33,251 | 388,559 | 124,663 | ||
| Total expenditure | 361,736 | 33,251 | 394,987 | 130,781 | |||
| Net gains on | |||||||
| investments | 12 | (41) | 12,748 | 12,707 | 13,486 | ||
| Net (expenditure)/income | (33,707) | (25,687) | 12,748 | (46,646) | 48,137 | ||
| Transfers between funds | 25,000 | (25,000) | |||||
| Net movement in funds |
(8,707) | (50,687) | 12,748 | (46,646) | 48,137 | ||
| ReconciTiation offunds | |||||||
| Total funds brought | forward | 63,983 | 114,228 | 267,302 | 445,513 | 397,376 | |
| Total funds carried | forward | 55,276 | 63,541 | 280,050 | 398,867 | 445,513 |
| 2021 | 2020 | |||||||
|---|---|---|---|---|---|---|---|---|
| Note | ||||||||
| FIXEDASSETS | ||||||||
| Tangible fixed assets | 17 | 2,020 | 2,244 | |||||
| Investments | 18 | 280,620 | 267,913 | |||||
| 282,640 | 270,157 | |||||||
| CURRENT ASSETS | ||||||||
| Stocks | 12,197 | 12,390 | ||||||
| Debtors | 19 | 450 | 642 | |||||
| Cash at bank and in hand | 104,773 | 172,293 | ||||||
| 117,420 | 185,325 | |||||||
| CREDITORS: amounts | falling due | |||||||
| within one year | 20 | 1,193 | 9,969 | |||||
| NET CURRENT ASSETS | 116,227 | 175,356 | ||||||
| TOTAL ASSETSLESS | CURRENT | |||||||
| LIABILITIES | 398,867 | 445,513 | ||||||
| FUNDS OF THE CHARITY | ||||||||
| Endowment funds |
280,050 | 267,302 | ||||||
| Restricted funds | 63,541 | 114,228 | ||||||
| Unrestricted funds |
55,276 | 63,983 | ||||||
| Total charity funds | 21 | 398,867 | 445,513 |
| Umestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2021 | ||
| DONATIONS | ||||
| Planned giving | bank | 30,455 | 30,455 | |
| Planned giving | envelopes | 11,458 | 11,458 | |
| Lose plate collections | 8,310 | 8310 | ||
| Giving through | church boxes | 13,911 | 13,911 | |
| One offgift aid | gifts | 7,741 | 7,741 | |
| Donations, appeals etc Gift aid tax refund |
7,186 11,463 |
300 ll |
7,486 11,474 |
|
| Other funds generated | 944 | 65 | 1,009 | |
| LEGACIES | ||||
| Legacies | ||||
| GRANTS | ||||
| Grants receivable | 184,026 | 5,572 | 189,598 | |
| 275,494 | 5,948 | 281,442 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| DONATIONS | ||||
| Planned giving | bank | 33,585 | 33,585 | |
| Planned giving | envelopes | 11,102 | 11,102 | |
| Lose plate collections | 6,901 | 6,901 | ||
| Giving through | church boxes | 8,156 | 8,156 | |
| One offgift aid | gifts | 2,920 | 2,920 | |
| Donations, appeals etc |
3,019 | 3,019 | ||
| Gift aid tax refund | 13,153 | 596 | 13,749 | |
| Other funds generated | ||||
| LEGACIES | ||||
| Legacies | 1,000 | 1,000 | ||
| GRANTS | ||||
| Grants receivable | 13,266 | 30,000 | 43,266 | |
| 93,102 | 30,596 | 123,698 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2021 | |||
| K | |||||
| Music department | income | 1,616 | 1)616 | ||
| Education | department | ||||
| Bellringers | income | ||||
| Fees for weddings | and funerals | 7,557 | 7,557 | ||
| Events | 17,926 | 17,926 | |||
| 25,483 | 1,616 | 27,099 | |||
| Unrestricted | Resnicted | Total Funds | |||
| Funds | Funds | 2020 | |||
| f. | |||||
| Music department | income | 10,116 | 10,116 | ||
| Education | department | 45 | 34 | 79 | |
| Bellringers | income | 22 | 22 | ||
| Fees for weddings | and funerals | 2,879 | 2,879 | ||
| Events | 7,902 | 7,902 | |||
| 10,848 | 10,150 | 20,998 |
| OTHER | TRADING ACTIVITI | ES | |||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| f. | |||||
| Shop income | 11,363 | 11,363 | 6,034 | 6,034 | |
| Minster | hire | 5,769 | 5,769 | 1,961 | 1,961 |
| Printing | and banner space | 2,362 | 2,362 | 2,034 | 2,034 |
| 19,494 | 19,494 | 10,029 | 10,029 |
| Unrestricted | Total | Funds | Unrestricted | Total Funds | ||||
|---|---|---|---|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |||||
| f. | ||||||||
| Deposit account interest | 149 | 149 | 766 | 766 | ||||
| Income from endowments | 7,450 | 7,450 | 8,095 | 8,095 | ||||
| Insurance | claim | 1,846 | 1,846 | |||||
| 7,599 | 7,599 | 10,707 | 10,707 | |||||
| 8. | COSTS OFRAISING DONATIONS | AND LEGACIES | ||||||
| Unrestricted | Total | Funds | Unrestricted | Total Funds | ||||
| Funds | 2021 | Funds | 2020 | |||||
| Costs ofstewardship | scheme | 137 | 137 | 134 | 134 | |||
| 9. | COSTS OF OTHER | TRADING ACTIVITIES | ||||||
| Unrestricted | Total | Funds | Unrestricted | Total Funds | ||||
| Funds | 2021 | Funds | 2020 | |||||
| Shop costs | 6,291 | 6,291 | 5,984 | 5,984 |
| EXPEND | ITURE ON CHARITABLE A | CTIVITIES BYFUND T | YPE | |
|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2021 | ||
| Religious | activity (Page 20) | 56,289 | 91 | 56,380 |
| Music deparnuent | 4,843 | 4,843 | ||
| Education | department | 104 | 104 | |
| Events | 10,684 | 250 | 10,934 | |
| Support costs (Page 20) | 288,335 | 27,963 | 316,298 | |
| 355,308 | 33,251 | 388,559 | ||
| Umestricted | Restricted | Total Funds | ||
| Funds | Funds | 2020 | ||
| f. | ||||
| Religious | activity (Page 20) | 58,336 | 58,336 | |
| Music department | 5,516 | 5,516 | ||
| Education | department | 434 | 434 | |
| Events | 5,762 | 5,762 | ||
| Support costs (Page 20) | 51,625 | 2,990 | 54,615 | |
| 115,723 | 8,940 | 124,663 |
| 11. | EXPENDIT | URE ON C | HARI | TABL | E A | CTIVITIE | CTIVITIE | S BY | ACTIVIT | Y TYPE | ||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Activities | ||||||||||||
| undertaken | Total funds | Total fund | ||||||||||
| directly | Support costs | 2021 | 2020 | |||||||||
| Religious activity | 56,380 | 316,298 | 372,678 | 112,951 | ||||||||
| Music department | 4,843 | 4,843 | 5,516 | |||||||||
| Education department |
104 | 104 | 434 | |||||||||
| Events | 10,934 | 10,934 | 5,762 | |||||||||
| 72,261 | 316,298 | 388,559 | 124,663 | |||||||||
| 12. | NET GAINS | ON INVESTMENTS | ||||||||||
| Unrestricted | Endowment | Total Funds | ||||||||||
| Funds | Funds | 2021 | ||||||||||
| 5 | ||||||||||||
| Gains/(losses) | on cash held for investment | purposes | (41) | 12,748 | 12,707 | |||||||
| Unrestricted | Endowment | Total | Funds | |||||||||
| Funds | Funds | 2020 | ||||||||||
| Gains/(losses) | on cash held for investment | purposes | 18 | 13,468 | 13,486 | |||||||
| 13. | NET (EXPENDITURE)/INCOME | |||||||||||
| Net (expenditure)/income | is stated after charging/(crediting): | |||||||||||
| 2021 | 2020 | |||||||||||
| Depreciation | oftangible | fixed assets | 224 | |||||||||
| 14. | INDEPENDENT EXAlVHNATION |
FEES | ||||||||||
| 2021 | 2020 | |||||||||||
| Fees payable | to the independent | examiner | for: | |||||||||
| Independent | examination | ofthe financial | statements | 840 | 630 | |||||||
| 15. | STAFF COSTS | |||||||||||
| The total staff costs and | employee benefits | for | the reporting | period are | analysed as |
follows: | ||||||
| 2021 | 2020 | |||||||||||
| Wages and salaries | 18,910 | 6,400 |
| TANGIBLE FIXEDASSETS | ||
|---|---|---|
| Equipment | Total | |
| f. | ||
| Cost | ||
| At 1January 2021and 31December 2021 | 2,244 | 2,244 |
| Depreciation | ||
| At 1 January 2021 | ||
| Charge for the year | 224 | 224 |
| At 31December 2021 | 224 | 224 |
| Carrying amount |
||
| At 31December 2021 | 2,020 | 2,020 |
| At 31 December 2020 | 2,244 | 2,244 |
| INVESTMENTS | |||
|---|---|---|---|
| BLK | |||
| Charities UK | CBFShare | ||
| Bond Fund | Funds | Total | |
| Cost or valuation | |||
| At 1 January 2021 | 611 | 267,302 | 267,913 |
| Additions | |||
| Fair value movements | (41) | 12,748 | 12)707 |
| At31December 2021 | 570 | 280,050 | 280,620 |
| Impairment | |||
| At 1January 2021 and 31December 2021 | |||
| Carrying amount |
|||
| At 31December 2021 | 570 | 280,050 | 280,620 |
| At 31December 2020 | 611 | 267,302 | 267,913 |
| 19. | DEBTORS | |||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Trade debtors | 450 | 642 | ||
| 20. | CREDITORS: amounts | falling due within one year | ||
| 2021 | 2020 | |||
| g | ||||
| Trade creditors | 353 | 9,969 | ||
| Accruals and deferred income | 840 | |||
| 1,193 | 9,969 |
| At | Gains and | At | ||||||
|---|---|---|---|---|---|---|---|---|
| I Jan 2021 | Income | Expenditure | Transfers | losses 31Dee 2021 | ||||
| General | funds | 14,878 | 328,070 | (355,736) | 39,936 | (41) | 27,107 | |
| Halifax | Minster | |||||||
| Reserve | 43,000 | (15,586) | 27,414 | |||||
| Treasury/Exhibiti | ||||||||
| on Fund | 6,105 | (6,000) | 105 | |||||
| Bellringers | Fund | 650 | 650 | |||||
| 63,983 | 328,070 | (361,736) | 25,000 | (41) | 55,276 | |||
| At | Gains and | At | ||||||
| IJan 2020 | Income | Expenditure | Transfers | losses 31Dec 2020 | ||||
| General | funds | 11,910 | 124,686 | (121,841) | 105 | 18 | 14,878 | |
| Halifax | Minster | |||||||
| Reserve | 43,000 | 43,000 | ||||||
| Treasury/Exhibiti | ||||||||
| on Fund | 6,105 | 6,105 | ||||||
| Fabric repairs | ||||||||
| allocation | ||||||||
| Bellringers | Fund | |||||||
| 61,015 | 124,686 | (121,841) | 105 | 18 | 63,983 |
| Restricted | funds | ||||||
|---|---|---|---|---|---|---|---|
| At | Gains and | At | |||||
| I Jsn 2021 | Income | Expenditure | Transfers | losses 31 | Dec 2021 | ||
| Education | Fund | 601 | 601 | ||||
| Bishop' s | |||||||
| Development | |||||||
| Fund | 551 | 3,181 | (2,907) | 825 | |||
| Friends ofthe | |||||||
| Music Fund | 15,382 | 1,627 | (3,362) | (1,000) | 12,647 | ||
| Pension | |||||||
| Pilling (Organ & | |||||||
| Toilet) Fund | 7,188 | (9,708) | 6,000 | 3,480 | |||
| Greenwood | Fund | 60,000 | (14,414) | 45,586 | |||
| Waterhouse | |||||||
| Memorial | Fund | 506 | (104) | 402 | |||
| Headley Trust | |||||||
| Fund | 30,000 | (30,000) | |||||
| Community | |||||||
| Foundation | For | ||||||
| Calderdale | 2,756 | (2,756) | |||||
| 114,228 | 7,564 | (33,251) | (25,000) | — | 63,541 | ||
| At | Gains and | At | |||||
| I Jan 2020 | Income | Expenditure | Transfers | losses 31 | Dec2020 | ||
| f, | |||||||
| Education | Fund | 1,106 | 34 | (434) | (105) | 601 | |
| Bishop's | |||||||
| Development | |||||||
| Fund | 3,542 | (2,990) | 552 | ||||
| Friends of | the | ||||||
| Music Fund | 14,811 | 4,362 | (3,792) | 15,381 | |||
| Pension | 30,000 | 30,000 | |||||
| Pilling (Organ & | |||||||
| Toilet) Fund | 2,562 | 6,350 | (1,724) | 7,188 | |||
| Greenwood | Fund | 60,000 | 60,000 | ||||
| Waterhouse | |||||||
| Memorial | Fund | 506 | 506 | ||||
| Headley Trust | |||||||
| Fund | |||||||
| Community | |||||||
| Foundation | For | ||||||
| Calderdale | |||||||
| 82,527 | 40,746 | (8,940) | (105) | — | 114,228 |
| wmen | t funds |
|||||||
|---|---|---|---|---|---|---|---|---|
| At | Gains and | At | ||||||
| I | Jan 2021 | Income | Expenditure | Transfers | losses 31Dec2021 | |||
| f. | 8 | |||||||
| Trust | fund | 267,302 | 12,748 | 280)050 | ||||
| At | Gains and | At | ||||||
| I | Jan 2020 | Income | Expenditure | Transfers | losses 31Dec 2020 | |||
| Trust | fund | 253,834 | 13,468 | 267,302 |
| ANALYSIS OF NET ASSETS | BETWEEN FUNDS | |||
|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | |
| Funds | Funds | Funds | 2021 | |
| f, | ||||
| Tangible fixed assets | 2,020 | 2,020 | ||
| Investments | 570 | 280,050 | 280,620 | |
| Current assets | 53,879 | 63,541 | 117,420 | |
| Creditors less than I year | (1,193) | (1,193) | ||
| Net assets | 55,276 | 63,541 | 280,050 | 398,867 |
| Unrestricted | Restricted | Endowment | Total Funds | |
| Funds | Funds | Funds | 2020 | |
| Tangible fixed assets | 2,244 | 2,244 | ||
| Investments | 611 | 267,302 | 267,913 | |
| Current assets | 71,097 | 114,228 | 185,325 | |
| Creditors less than I year | (9,969) | (9,969) | ||
| Net assets | 63,983 | 114,228 | 267,302 | 445,513 |
| 2021 | 2020 | |
|---|---|---|
| f, | ||
| Income and endowments | ||
| Donations and legades |
||
| Planned giving bank |
30,455 | 33,585 |
| Planned giving envelopes |
11,458 | 11,102 |
| Lose plate collections | 8,310 | 6,901 |
| Giving through church boxes |
13,911 | 8,156 |
| One offgift aid gifts | 7,741 | 2,920 |
| Donations, appeals etc |
7,486 | 3,019 |
| Gift aid tax refund | 11,474 | 13,749 |
| Other funds generated | 1,009 | |
| Legacies | 1,000 | |
| Grants receivable | 189,598 | 43,266 |
| 281,442 | 123,698 | |
| Charitable activities |
||
| Music department income |
1,616 | 10,116 |
| Education department | 79 | |
| Bellringers income |
22 | |
| Fees for weddings and funerals |
7,557 | 2,879 |
| Events | 17,926 | 7,902 |
| 27&099 | 20,998 | |
| Other trading activities | ||
| Shop income | 11,363 | 6,034 |
| Minster hire | 5,769 | 1,961 |
| Printing and banner space |
2,362 | 2,034 |
| 19,494 | 10,029 | |
| Investment income |
||
| Deposit account interest | 149 | 766 |
| Income from endowments | 7,450 | 8,095 |
| Insurance claim |
1,846 | |
| 7,599 | 10,707 | |
| Total income | 335,634 | 165,432 |
| 2021 | 2020 | ||||
|---|---|---|---|---|---|
| 8 | |||||
| Costs ofraising donations | and legacies | ||||
| Cost ofstewardship scheme |
137 | 134 | |||
| Costs ofother trading | activities | ||||
| Shop costs | 6,291 | 5,984 | |||
| Expenditure on charitable |
activities | ||||
| Religious activity | |||||
| Parish share | 47,944 | 50,465 | |||
| Clergy expenses | 3,774 | 2,834 | |||
| Upkeep ofservices | 4,662 | 5,037 | |||
| (Page 13) | 56,380 | 58,336 | |||
| Support costs | |||||
| Wages and salaries | 15,136 | 3,566 | |||
| Minster running -gas |
7,387 | 4,938 | |||
| Minster running -water |
rate | 201 | 196 | ||
| Minster running -electricity |
4,346 | 3,028 | |||
| Minster - maintenance | 9,188 | 8,109 | |||
| Minster running -insurance |
7,239 | 8,772 | |||
| Minster cleaning | 3,823 | 2,398 | |||
| Legal and professional | fees | 4,440 | 624 | ||
| Minster running - telephone |
and broadband | 484 | 512 | ||
| Office costs | 25,960 | 19,040 | |||
| Minster giving | 3,000 | 3,000 | |||
| Publicity and PR |
894 | 432 | |||
| Training and conferences |
41 | ||||
| Organ tuning | 420 | ||||
| Minster major repairs - | structure | 217,960 | |||
| Minter major repairs - installation | 10,860 | ||||
| Rent and expenses ofoffices | 4,919 | ||||
| (Page 13) | 316,298 | 54,615 | |||
| Music department | |||||
| Music department costs |
4,843 | 5,516 | |||
| Education department | |||||
| Education department costs |
104 | 434 | |||
| Events | |||||
| Event costs | 10,934 | 5,762 | |||
| Expenditure on charitable |
activities | 394,987 | 124,663 | ||
| Net gains on investments | |||||
| Gains/(losses) on cash held |
for investment | purposes | (12,707) | (13,486) | |
| Net (expenditure)/income | (46,646) | 48,137 |