| PAGE | |||||
|---|---|---|---|---|---|
| Trustees' | annual report | ||||
| Independent examiner's |
report to the trustees | ||||
| Statement | offinancial | activities | |||
| Statement | offinancial | position | |||
| Notes to | the financial | statements | |||
| Detailed | statement of | financial | activities | 19 |
| Registered | charity | name | The Parochial Church | The Parochial Church | Council ofthe Ecclesiastical Parish ofthe | |
|---|---|---|---|---|---|---|
| Minster Church | ofSt | John the Baptist, Halifax | ||||
| Charity registration | number | 1133986 | ||||
| Principal | office | Causeway | ||||
| Halifax | ||||||
| West Yorkshire | ||||||
| England | ||||||
| HX1 1QL | ||||||
| Vicar | Rev Canon Hilary Barber | |||||
| Parochial | Church | Council | Rev David Carpenter | (Lecturer) | ||
| Rev Sam Crook | (Curate) | |||||
| Patricia Boyd (Reader) | ||||||
| Sheila Stoppard | (Churchwarden) | |||||
| Michael Walker | (Churchwarden) | |||||
| Kathy Kershaw | (Secretary) | |||||
| Alan Steers | ||||||
| Alison Moss | ||||||
| Jegatha Moses | ||||||
| Joyce Galloway | ||||||
| Roger Viney | ||||||
| Saffron Wylde | ||||||
| Ros Denton | ||||||
| Belinda Kerfoot-Roberts | ||||||
| Gary Knapton | ||||||
| Stephen Barker | ||||||
| Joshella Onanasekaran | ||||||
| Ned Smith | ||||||
| Reg Wilhelm | ||||||
| Honorary | treasurer | FMFBerry | ||||
| Independent | examiner | Mrs EA Short FCA | ||||
| Equitable House |
||||||
| 55Pelion Lane | ||||||
| Halifax | ||||||
| West Yorkshire | ||||||
| HX1 5SP |
| 2022 | 2022 | 2021 | |||||
|---|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | |||||
| funds | funds | funds | Total funds | Total funds | |||
| Note | |||||||
| Income and endowments | |||||||
| Donations and legacies |
4 | 136,927 | 14,712 | 151,639 | 281,442 | ||
| Charitable activities |
5 | 66,369 | 7,292 | 73,661 | 27,099 | ||
| Other trading activities | 6 | 34,188 | 34,188 | 19,494 | |||
| Investment income |
7 | 7,814 | 7,814 | 7,599 | |||
| Total income | 245,298 | 22,004 | 267,302 | 335,634 | |||
| Expenditure | |||||||
| Expenditure on raising funds: |
|||||||
| Costs ofraising | |||||||
| donations and |
|||||||
| legacies | 8 | 81 | $1 | 137 | |||
| Costs ofother | |||||||
| trading activities | 9 | 11,811 | 11,811 | 6,291 | |||
| Expenditure on |
|||||||
| charitable activities |
10,11 | 208,754 | 38,432 | 247,186 | 388,559 | ||
| Total expenditure | 220,646 | 38,432 | 259,078 | 394,987 | |||
| Net gains (loss) on | |||||||
| investments | 12 | (117) | (34,429) | (34,546) | 12,707 | ||
| Net (expenditure)/income | 24,535 | (16,428) | (34,429) | (26,322) | (46,646) | ||
| Transfers between funds | |||||||
| Net movement in funds |
24,535 | (16,428) | (34,429) | (26,322) | (46,646) | ||
| Reconciliation offunds |
|||||||
| Total funds brought | forward | 55,276 | 63,541 | 280,050 | 39$,$67 | 445,513 | |
| Total funds carried | forward | 79,811 | 47,113 | 245,621 | 372,545 | 398,867 |
| STATEMENT OF FIN 31DECEMBER 2022 |
ANCIAL | POSITI | ON | |||||
|---|---|---|---|---|---|---|---|---|
| 2022 | 2021 | |||||||
| Note | ||||||||
| FIXEDASSETS | ||||||||
| Tangible fixed assets | 17 | 8,821 | 2,020 | |||||
| Investments | 18 | 246,073 | 280,620 | |||||
| 254,894 | 282,640 | |||||||
| CURRENT ASSETS | ||||||||
| Stocks | 12,402 | 12,197 | ||||||
| Debtors | 19 | 450 | ||||||
| Cash at bank and in hand | 106,119 | 104,773 | ||||||
| 118,521 | 117,420 | |||||||
| CREDITORS: amounts | falling due | |||||||
| within one year | 20 | 870 | 1,193 | |||||
| NET CURRENT ASSETS | 117,651 | 116,227 | ||||||
| TOTAL ASSETSLESS | CURRENT | |||||||
| LIABILITIES | 372,545 | 398,867 | ||||||
| FUNDS OFTHE CHARITY | ||||||||
| Endowment funds |
245,621 | 280,050 | ||||||
| Restricted funds | 47,113 | 63,541 | ||||||
| Unrestricted funds |
79,811 | 55,276 | ||||||
| Total charity funds | 21 | 372,545 | 398,867 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||
| 8 | |||||
| DONATIONS | |||||
| Planned giving |
bank | 32,381 | 32@81 | ||
| Planned giving |
envelopes | 10,762 | 10,762 | ||
| Loose plate | collections | 16,291 | 499 | 16,790 | |
| Giving through | church boxes | 20,041 | 263 | 20/04 | |
| One offgiA | aid | gifts | 22,994 | 10,000 | 32,994 |
| Donations, | appeals etc | 6,915 | 1,050 | 7,965 | |
| GiA aid tax | refund | 15,990 | 15,990 | ||
| Other funds | generated | ||||
| LEGACIES | |||||
| Legacies | |||||
| GRANTS | |||||
| Grants receivable | 11,553 | 2,900 | 14,453 | ||
| 136,927 | 14,712 | 151,639 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| 8 | |||||
| DONATIONS | |||||
| Planned giving | bank | 30,455 | 30,455 | ||
| Planned giving | envelopes | 11,458 | 11,458 | ||
| Loose plate | collections | 8,310 | 8,3]0 | ||
| Giving through | church boxes | 13,911 | 13,911 | ||
| One offgift | aid | giAs | 7,741 | 7,741 | |
| Donations, | appeals etc | 7,186 | 300 | 7,486 | |
| GiA aid tax | refund | 11,463 | 11 | 11,474 | |
| Other funds | generated | 944 | 65 | 1,009 | |
| LEGACIES | |||||
| Legacies | |||||
| GRANTS | |||||
| Grants receivable | 184,026 | 5,572 | 189,598 | ||
| 275,494 | 5,948 | 281,296 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2022 | |||
| 6 | |||||
| Music deparlment | income | 7,292 | 7,292 | ||
| Education | department | 700 | 700 | ||
| Bellringers | income | 456 | 456 | ||
| Fees for weddings | and funerals | 3,520 | 3,520 | ||
| Events | 31,293 | 31,293 | |||
| Insurance | claim | 30,400 | 30,400 | ||
| 66,369 | 7,292 | 73,661 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| 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 |
| OTHER | TRADING ACTIVITI | ES | |||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| f. | |||||
| Shop income | 17,132 | 17,132 | 11,363 | 11,363 | |
| Minster | hire | 11,527 | 11,527 | 5,769 | 5,769 |
| Printing | and banner space | 4,518 | 4,518 | 2,362 | 2,362 |
| Sundry | Income | 1,011 | 1,011 | ||
| 34,188 | 34,188 | 19,494 | 19,494 |
| INVEST | MENT INCOME | ||||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| f | |||||
| Deposit | account interest | 1,673 | 1,673 | 149 | 149 |
| Income | from endowments | 6,141 | 6,141 | 7,450 | 7,450 |
| 7,814 | 7,814 | 7,599 | 7,599 |
| 8. | COSTS OFRAISING DONATIONS | AND LEGACIES | AND LEGACIES | ||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| 8 | |||||
| Costs ofstewardship scheme |
81 | $1 | 137 | 137 | |
| 9. | COSTS OFOTHER TRADING ACTIVITIES | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2022 | Funds | 2021 | ||
| Shop costs | 11,811 | 11,811 | 6,291 | 6,291 | |
| 10. | EXPENDITURE ON CHARITABLE | ACTIVITIES BYFUND TYPE | |||
| Unrestricted | Resuicted | Total Funds | |||
| Funds | Funds | 2022 | |||
| f. | |||||
| Religious activity (Page 20) | 56,454 | 124 | 56,578 | ||
| Music department | 16,901 | 16,901 | |||
| Education department |
742 | 742 | |||
| Events | 26,041 | 26,041 | |||
| Support costs (Page 20) | 125,517 | 21,407 | 146,924 | ||
| 208,754 | 38,432 | 247,1$6 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2021 | |||
| 6 | |||||
| Religious activity (Page 20) | 56,289 | 91 | 56,380 | ||
| Music department | 4,843 | 4,843 | |||
| Education deparnnent |
104 | 104 | |||
| Events | 10,684 | 250 | 10,934 | ||
| Support costs (Page 20) | 288,335 | 27,963 | 316,298 | ||
| 355,308 | 33,251 | 388,559 |
| 11. | EXPENDITU | RE ON C | HARI | TABLE A | CTIVITIE | CTIVITIE | S BY | ACTIVIT | Y TYPE | ||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Activities | |||||||||||
| undertaken | Total funds | Total fund | |||||||||
| directly | Supportcosts | 2022 | 2021 | ||||||||
| 6 | f. | ||||||||||
| Religious activity | 56,578 | 146,924 | 203,502 | 372,678 | |||||||
| Music department | 16,901 | 16,901 | 4,843 | ||||||||
| Education department |
742 | 742 | 104 | ||||||||
| Events | 26,041 | 26,041 | 10,934 | ||||||||
| 101,262 | 146,924 | 247,186 | 388,559 | ||||||||
| 12. | NET GAINS | ON INVESTMENTS | |||||||||
| Unrestricted | Endowment | Total Funds | |||||||||
| Funds | Funds | 2022 | |||||||||
| Gains/(losses) | on cash held for | investment | purposes | (117) | (34,429) | (34,546) | |||||
| Unrestricted | Endowment | Total | Funds | ||||||||
| Funds | Funds | 2021 | |||||||||
| Gains/(losses) | on cash held for investment | purposes | (41) | 12,748 | 12,707 | ||||||
| 13. | NET (EXPENDITURE)/INCOME | ||||||||||
| Net (expenditure)/income | is stated atter charging/(crediting): | ||||||||||
| 2022 | 2021 | ||||||||||
| Depreciation | oftangible | fixed assets | 980 | 224 | |||||||
| 14. | INDEPENDENT EXAMINATION FEES |
||||||||||
| 2022 | 2021 | ||||||||||
| f. | |||||||||||
| Fees payable | to the independent | examiner | for: | ||||||||
| Independent | examination | ofthe financial | statements | 870 | 840 | ||||||
| 15. | STAFF COSTS | ||||||||||
| The total staff costs and | employee benefits | for | the reporting | period are analysed as |
follows: | ||||||
| 2022 | 2021 | ||||||||||
| Wages and salaries | 34,425 | 18,910 |
| TANGIBLE FIXEDASSETS | |||
|---|---|---|---|
| Equipment | Total | ||
| 5 | 8 | ||
| Cost | |||
| At 1January 2022 and 31December 2021 | 2,244 | 2,244 | |
| Additions | 7,781 | 7,781 | |
| At 31December 2022 | 10,025 | 10,025 | |
| Depreciation | |||
| At 1 January 2022 | 224 | 224 | |
| Charge for the year | 980 | 980 | |
| At 31December 2022 | 1,204 | 1&204 | |
| Carrying amount |
|||
| At 31December 2022 | 8,821 | 8,821 | |
| At 31December 2021 | 2,020 | 2,020 | |
| INVESTMENTS | |||
| BLK | |||
| Charities UK | CBFShare | ||
| Bond Fund | Funds | Total | |
| Cost or valuation | |||
| At l January 2022 | 570 | 280,050 | 280,620 |
| Additions | |||
| Fair value movements | (117) | (34,429) | (34,546) |
| At 31December 2022 | 453 | 245,621 | 246,074 |
| Impairment | |||
| At 1January 2021and 31December 2021 | |||
| Carrying amount |
|||
| At 31December 2022 | 453 | 245,621 | 246,074 |
| At 3l December 2021 | 570 | 280,050 | 280,620 |
| 19. | DEBTORS | |||
|---|---|---|---|---|
| 2022 | 2021 | |||
| f | ||||
| Trade debtors | 450 | |||
| 20. | CREDITORS: amounts | falling due witbin oue year | ||
| 2022 | 2021 | |||
| f | ||||
| Trade creditors | 353 | |||
| Accruals and deferred income | 870 | 840 | ||
| 870 | 1,193 |
| At | Gains | and | At | ||||||
|---|---|---|---|---|---|---|---|---|---|
| 1 Jan 2022 | Income | Expendhture f |
Transfers | losses 31 | Dec 2022 | ||||
| General funds | 27,107 | 245,298 | (220,646) | (117) | 51,642 | ||||
| Halifax Minster | |||||||||
| Reserve | 27,414 | 27,414 | |||||||
| Treasury/Exhibiti | |||||||||
| on Fund | 105 | 105 | |||||||
| Bellringers | Fund | 650 | 650 | ||||||
| 55,276 | 245,298 | (220,646) | (117) | 79,811 | |||||
| At | Gains | and | At | ||||||
| l | Jan 2021 | Income | Expenditure | Transfers | losses 31 | Dec 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 | ||||||
|---|---|---|---|---|---|---|---|---|
| I Jan 2022 | Income | Expenditure | Transfers | losses 31Dec 2022 | ||||
| K | ||||||||
| Education | Fund | 601 | 601 | |||||
| Bishop' s | ||||||||
| Development | ||||||||
| Fund | 825 | 825 | ||||||
| Friends of | the | |||||||
| Music Fund | 12,647 | 18,104 | (11,507) | 19,244 | ||||
| Pension | ||||||||
| Pilling (Organ | & | |||||||
| Toilet) Fund | 3,480 | (5,518) | (2&038) | |||||
| Greenwood | Fund | 45,586 | (20,000) | 25,586 | ||||
| Waterhouse | ||||||||
| Memorial | Fund | 402 | 1,900 | 2,302 | ||||
| Community | ||||||||
| Foundation | For | |||||||
| Calderdale- | ||||||||
| heating | 1,000 | (1,000) | ||||||
| Benefact Trust | ||||||||
| Grant - driveway | 1,000 | (407) | 593 | |||||
| 63,541 | 22,004 | (38,432) | 47,113 | |||||
| At | Gains and | At | ||||||
| 1 Jan 2021 | Income | Expenditure | Transfers | losses 31Dec 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 (Ortuut | (ic | |||||||
| 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 |
| wment funds |
||||||||
|---|---|---|---|---|---|---|---|---|
| At | Gains and | At | ||||||
| I Jan | 2022 | Income | Expenditure | Transfers | losses | 31Dec 2022 | ||
| E | ||||||||
| Trust fund | 280,050 | (34,429) | 245,621 | |||||
| At | Gains and | At | ||||||
| I Jan | 2021 | Income | Expenditure | Transfers | losses | 31Dec 2021 | ||
| Trust fund | 267,302 | 12,748 | 280,050 | |||||
| ANALYSIS OFNET ASSETS | BETWEEN | FUNDS | ||||||
| Unrestricted | Restricted | Endowment | Total Funds | |||||
| Funds | Funds | Funds | 2022 | |||||
| Tangible fixed assets | 8,821 | 8,821 | ||||||
| Investments | 452 | 245,621 | 246,073 | |||||
| Current assets | 71,408 | 47,113 | 118,521 | |||||
| Creditors less than I | year | (870) | (870) | |||||
| Net assets | 79,811 | 47,113 | 245,621 | 372,545 | ||||
| Unrestricted | Restricted | Endowment | Total Funds | |||||
| Funds | Funds | Funds | 2021 | |||||
| f | E | |||||||
| 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 |
| 2022 | 2021 | |
|---|---|---|
| 6 | ||
| Income and endowments | ||
| Donations and legacies |
||
| Planned giving bank |
32,381 | 30,455 |
| Planned giving envelopes | 10,762 | 11,458 |
| Loose plate collections | 16,790 | 8,310 |
| Giving through church boxes |
20,304 | 13,911 |
| One offgift aid gifts | 32,994 | 7,741 |
| Donations, appeals etc |
7,965 | 7,486 |
| Gift aid tax refund | 15,990 | 11,474 |
| Other funds generated | 1,009 | |
| Grants receivable | 14,453 | 189,598 |
| 151,639 | 281,442 | |
| Charitable activities |
||
| Music department income |
7,292 | 1,616 |
| Education department |
700 | |
| Bellringers income |
456 | |
| Fees for weddings and funerals |
3,520 | 7,557 |
| Events | 31,293 | 17,926 |
| Insurance claims |
30,400 | |
| 73,761 | 27,099 | |
| Other trading activities | ||
| Shop income | 17,132 | 11,363 |
| Minster hire | 11,527 | 5,769 |
| Printing and banner space |
4,518 | 2,362 |
| Sundry Income | 1,011 | |
| 34,188 | 19,494 | |
| Investment income |
||
| Deposit account interest | 1,673 | 149 |
| Income from endowments | 6,141 | 7,450 |
| 7,814 | 7,599 | |
| Total income | 267,302 | 335,634 |
| 2022 | 2021 | ||||
|---|---|---|---|---|---|
| E | |||||
| Costs ofraising donations | and legacies | ||||
| Cost ofstewardship scheme |
81 | 137 | |||
| Costs ofother trading | activities | ||||
| Shop costs | 11,811 | 6,291 | |||
| Expenditure on charitable |
activities | ||||
| Religious activity | |||||
| Parish share | 47,710 | 47,944 | |||
| Clergy expenses | 4)329 | 3,774 | |||
| Upkeep of services | 4,168 | 4,662 | |||
| Bellringers | 371 | ||||
| (Page 13) | 56,578 | 56,380 | |||
| Support costs | |||||
| Wages and salaries | 34,569 | 15,136 | |||
| Minster running —gas | 5,090 | 7,387 | |||
| Minster running - water |
rate | 207 | 201 | ||
| Minster running —electricity | 5,782 | 4,346 | |||
| Minster —maintenance | 8,457 | 9,188 | |||
| Minster running —insurance | 8,011 | 7,239 | |||
| Minster cleaning | 5,672 | 3,823 | |||
| Legal and professional | fees | 7,320 | 4,440 | ||
| Minster running - telephone | and broadband | 540 | 484 | ||
| Office costs | 11,108 | 25,736 | |||
| Depreciation | 980 | 224 | |||
| Minster giving | 2,657 | 3,000 | |||
| Publicity and PR |
5,653 | 894 | |||
| Training and conferences |
1,489 | 41 | |||
| Organ tuning | 420 | ||||
| Funeral Dispersions | 250 | ||||
| Minster major repairs | —structure | 3,628 | 217,960 | ||
| Minster major repairs | —installation | 32,934 | 10,860 | ||
| Rent and expenses ofoffices | 4,566 | 4,919 | |||
| Sundry | 8,011 | ||||
| (Page 13) | 146,924 | 316,298 | |||
| Music department | |||||
| Music department costs |
16,901 | 4,843 | |||
| Education department | |||||
| Education department | costs | 742 | 104 | ||
| Events | |||||
| Event costs | 26,041 | 10.934 | |||
| Expenditure on charitable |
activities | 259,078 | 394,987 |
| 2022 | 2021 | |||
|---|---|---|---|---|
| Net gains/(losses) | on investments | |||
| Gains/(losses) on |
cash held for investment | purposes | (34,546) | 12,707 |
| Net (expenditure)/income | (26,322) | (46,646) |