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2021-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY, RIPON DIOCESE OF LEEDS

(Working name – HOLY TRINITY, RIPON) (The Church registered code 646497)

Trustees’ Annual Report for the year ending 31[st] December 2021

Charity no. 1135108 Revenue no. X31895

Holy Trinity, Ripon Kirkby Road Ripon HG4 2EY

HOLYTRINITY, RIPON

HOLY TRINITY, RIPON

CONTENTS

Page
Trustees’ Annual Report
1. Statutory data 1
2. Structure, governance and management 3
3. Ripon Deanery Synod Report for 2021 4
4. PCC Secretary’s Report 2021 5
5. Mission Action Planning Report 2021 7
6. Church Building Maintenance and Repair Report 2021 9
7. Treasurer’s Report 2021 10
8. MissionPartnershipReport 2021 11
9. Youth and Children’s Report 2021 13
Financial Statements
Independent Examiner’s Report 15
Statement of Financial Activities 16
Balance Sheet 17
Notes to the Accounts 18-24

HOLY TRINITY, RIPON

TRUSTEES’ ANNUAL REPORT

1. STATUTORY DATA

Charity name

The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity, Ripon, Diocese of Leeds (working name – HOLY TRINITY, RIPON)

Reference and administrative details

Principal address

Holy Trinity Church Kirkby Road Ripon HG4 2EY

Trustees (afterwards referred to as PCC members)

Vicar (Chair) Revd. Christopher Butler Assistant Curate Revd. Michelle Lepine Deanery Synod Representatives Rodney Towers (from Oct 20) Judith Jennings (from Oct 20 to Dec 21) Allison Clark (from May 21) Churchwardens Nicholas Pearce (from Apr 2017) Gill Crow (from Apr 2019 to May 21) Daniel Metcalfe (from May 21) Elected PCC Members Philip Thomas (from Apr 2017) Michael Montgomery (from Apr 2015/2018 to May 21) Richard Langley (from Apr 2015/2018 to May 21) Chris Crow (from Apr 2015/2018 to May 21) Ruth Abel (from 2019) Barry Crompton (from 2019) Richard Graham (from 2019) Don Hanson (from Oct 2020) Ann Sture (from Oct 20) Jacquie Fisher (from Oct 20) Graham Colson (from Oct 20) Ruth Bakes (from May 21) Karen Sharma (from May 21) Tom Cavell-Taylor (from May 21)

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HOLY TRINITY, RIPON

Bankers HSBC plc 34 Westgate Ripon HG4 2BL Independent Examiners Mr. S Kay FCCA The Barker Partnership 44 Kirkgate Ripon HG4 1PB Registered Charity no. 1135108 HMRC No. X31895 PCC Secretary Judith Jennings Treasurer Barry Crompton Architect Richard Crooks. BA (Arch.) Dip Arch. RIBA AABC 14 Calverley Lane Horsforth Leeds LS18 4DZ

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HOLY TRINITY, RIPON

2. STRUCTURE, GOVERNANCE AND MANAGEMENT

The PCC operates through various subgroups who report to the PCC on a regular basis.

The vicar is ex officio a member of all groups and committees.

Standing Committee

Christopher Butler (appointed May 2012) Nick Pearce (from Apr 2017) Judith Jennings (secretary from Apr 2018) Gill Crow (from Apr 2019) Barry Crompton (treasurer from May 2019)

Finance Team

Barry Crompton Chris Butler (ex officio) Sue I’Anson Sue Grime Catherine Pearce John Housley Fabric Team Michael Montgomery Nick Pearce Tim Scholes Rob Thew Tom Cavell-Taylor Sarah Gouge Phil Thomas Sue Crompton Elliott Bennington Jacquie Fisher Chris Butler (ex officio) Mission Partnership Group Robert Ankcorn Sue Ankcorn Karen Sharma Jed Bates Julie Bates Richard Neale Nicola Holdsworth Sue I’Anson Wilf Gowing Cathie Rutter Adele Martin Chris Butler (ex officio)

Mission Action Planning Group

David Bailey Barry Crompton Nick Pearce Richard Graham Dan Metcalfe Helen Ratcliff Judith Jennings Ann Sture Chris Butler (ex officio)

Administrator John Housley

Administrator and Electoral Officer Alison Bradley (Electoral Roll Officer from Oct 20)

Youth and Children’s Co-ordinator Mathew Davies

Arches Manager and Cleaner Sarah Gouge

Health and Safety Don Hanson Michael Montgomery Sarah Gouge Safeguarding Representative Richard Langley Disability Representative Graham Colson

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HOLY TRINITY, RIPON

3. RIPON DEANERY SYNOD REPORT FOR 2021

Holy Trinity Representatives:

Clergy :

Revd. Chris Butler Revd. Michelle Lepine (from July 21)

Lay : Richard Neale (to Oct 20) Rodney Towers Judith Jennings (from Oct 20 to Dec 21) Alisson Clark (from May 21)

Officers:

Area Dean: Revd. Tony Collins Assistant: Vacant Lay Chair: Vacant Treasurer: Vacant

The activities of Ripon Deanery Synod have been restricted due to the Covid Pandemic, resulting in only one meeting taking place in 2021. Held at Holy Trinity Church (Ripon) on November 18[th] at 7.00pm. The evening started with a service of Holy Communion. The speaker was Mr. Geoff Park, the Chief Financial Officer of the Diocese of Leeds. He gave a presentation on the state of the Diocesan accounts and the impact the lockdowns had causing reduced income across the whole diocese. He then made himself available to answer questions from the synod members.

Revd. C Butler, Synod Rep. April 2022

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HOLY TRINITY, RIPON

4. PCC SECRETARY’S REPORT 2021

4.1 Meetings

The PCC met monthly, except in August. Some meetings were virtual; others took place in the Arches in person. The July meeting took the form of a prayer walk – praying in small groups for the parish - which members found valuable. Alongside the usual business, four key aspects featured in the meetings.

  1. How best to conduct church life . In particular the Sunday services, given Covid constraints pertaining month by month. Advice was regularly received from the diocese to support progress in church life and to interpret government guidance in keeping people safe. New cameras and associated equipment were approved early in the year which greatly contributed to the online service provision; the safety of those accessing online provision, especially minors, was an important consideration in these discussions

  2. How and when to take forward the Mission Action Planning initiative. Due to competing priorities, the MAP work which had been ongoing until March was, necessarily paused. Later in the year the MAP group was able to reconvene and take up this important task; work is ongoing.

  3. How best to budget for 2022 given the financial impact of the pandemic. The PCC, with the treasurer’s guidance, was able to set an appropriate budget – realistic, but with some challenge - for the year ahead.

  4. The new cycle of giving to Mission Partners for 2022 . This is covered in the MPG report.

After the APCM in May, with some attendees in the building, others online, there was a meeting of the PCC in June, at which new members were welcomed, officers were appointed and sub committees confirmed.

4.2 Membership

Churchwardens

Nick Pearce was elected for a 5th year Dan Metcalfe was elected for his 1st year.

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HOLY TRINITY, RIPON

4.3 Other aspects of 2021

Weekly mailing

A weekly mailing was sent out throughout the year to members of the church family unable to attend services, or to view online. This contained news from the vicar, notices from the office and the text of a weekly sermon; this served as a valuable link for recipients, particularly during periods of strict lockdown.

Archive work

Arches Refurbishment Project

The ARP work has concluded. Photographs and minutes from this three-year project have been included in the electronic archive. (ARP detail in the Fabric report.) The agreed tithe of £10,000 has been distributed.

Training and Conferences

Barry Crompton attended ACAT Virtual Conference in October 2021.

Judith Jennings, PCC Secretary (to December 2021), April 2022

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HOLY TRINITY, RIPON

5. MISSION ACTION PLANNING REPORT 2021

In 2019 Parishes in the Diocese of Leeds were invited to undertake strategic planning, or ‘Mission Action Planning’ (MAP), in response to the Diocesan Strategy for 20192024. The PCC appointed a Steering Group to take the lead on this, which now comprises: Chris Butler, Barry Crompton, Richard Graham, Michelle Lepine, Dan Metcalfe, Nick Pearce, Helen Ratcliff and Ann Sture. Judith Jennings left the group and Michelle Lepine joined it during 2021-22. I was originally a facilitator for the group and we have now moved to a model of joint leadership exercised by Chris Butler and me.

Our model for the MAP process has 4 stages:

REVIEW - PRIORITISE - PLAN - DO.

This time last year the MAP process had been paused for a second time since the beginning of the pandemic because of the need to focus on short term planning as Covid restrictions began to be lifted. At that point the REVIEW stage had been completed, a VISION STATEMENT ( Worshipping, nurturing and adventuring in the way of Christ ) and a set of VALUES had been developed and agreed by the PCC and the PRIORITISE stage had begun.

Activity was resumed in November 2021 when the Steering Group reconvened over a meal and then began to meet regularly in December.

We rejoined the process at the PRIORITISE stage, with the initial list of Priority Areas that had been drawn up before the pause. The priorities identify:

The Priority Areas were reviewed and refined until the following five were presented to the PCC Standing Committee in February 2022 and approved on the PCC’s behalf:

1. Reconnecting and renewing the church family.

2. Refreshing the culture of gathered worship across the range of church life.

3. Engaging with the community to identify and address unmet needs.

4. Identifying ways of releasing and empowering God ’ s people at Holy Trinity to use their gifts.

5. Developing and implementing strategies to attract young people and families and support them in their faith journey.

HOLY TRINITY, RIPON

The next stage of the MAP process is PLAN . Leaders have been appointed from the Support Group, aided by PCC volunteers and others, to each of the five areas. They have been given freedom to involve or consult others as they see fit to help them draw up tasks or objectives to be the focus for mission activity in Holy Trinity for the next 18 months to two years. These will be ‘precise, time-based and measurable’. These teams were asked to report back by the beginning of April so that a completed Mission Action Plan could be presented to the PCC this month for approval. We will then move on to the final stage of this cycle: DO.

An update will be given at the APCM, with the hope at the time of writing that a completed Mission Action Plan will be presented at the meeting.

David Bailey, March 2022

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6. CHURCH BUILDING MAINTENANCE AND REPAIR REPORT 2021

Fabric Team

Due to the pandemic the Fabric Team only met twice during 2021. The Arches Refurbishment Project (ARP) team met twice and the main topic of discussion was the room LED lights and winding up the ARP scheme.

LED Lights

The ceiling lights in rooms 1, 2, 4 and 5 were replaced with energy efficient LED fittings.

Renewable Energy

We received a grant from the Rural Community Energy Fund for a feasibility study which in combination with two schools, Trinity Flats, Abbeyfield and Trinity Church looked at options for generation of renewable energy in a combined scheme for all the properties. The reports have now been submitted and we will look at how we progress with “Green Energy” and become carbon neutral by 2030.

Maintenance

The fire alarms and fire extinguishers were serviced. The boilers were serviced and a failed PCB controller replaced on boiler number 1. The pressure vessel was tested and certified. An audit was carried out on the controls for the boilers. The boiler flue fan failed in mid-December and we were able to get it repaired just before the Christmas Services. The Air Handling Unit (AHU) filters were changed.

Quinquennial Inspection

The quinquennial inspection was carried out by Richard Crooks in October 2020 and the report was issued in 2021 but there were no serious defects.

Work Party

In August there was a work party which cleared up the Churchyard and cleaned the gutters at roof level. The walls in the Arches rooms were repainted. The white lines were renewed on the Arches steps at the east end and to the steps to the west door.

Streaming Church Services

The streaming of the services during the pandemic and lock-down has been very successful so we have purchased two cameras, permanently installed and related equipment and the streaming desk has been set up in the conference room. Cables have been installed in the cable ducts or out of sight.

Lightening Conductor

The lightning conductor is tested every five years and this year we needed more electrodes in the ground to pass the test.

Tree Felled

The tree on the right of the steps down to the Arches entrance was a Whitebeam but had died, so permission was granted to fell the tree, which has now been done. A replacement tree will be planted in an open space to the left of the steps.

Door Finger Guards

Door finger guards were fitted on all the meeting room doors in the Arches so that small fingers cannot be trapped in the hinge edge of the doors.

Michael Montgomery, Fabric Team, April 2022

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7. TREASURER’S REPORT 2021

The underlying financial picture is a positive one. Planned giving in 2021 showed a small increase even on 2019, when combined with an increase in the percentage of planned giving upon which we can claim gift aid then this gives a very positive trend.

It is important to note though that overall income is still reduced compared to 2019, largely due to reduced income from lettings and legacies. In late 2019 the PCC approved a provisional budget against which we could measure our financial performance and every month this has been reported to the PCC. Although it was only a provisional budget the final report shows that we had a clear understanding of our financial position and good control of our day-to-day finances.

Arches Project

It was agreed that the Arches Project would be closed off at the end of 2021. To this end a final payment was made to Kajo Keji college of £2,380 which fulfilled our commitment to give away 10% of the income to external charities. The residual reserved funds have been included in the general accounts, to be used for the upkeep and maintenance of the Arches. A thank you to the Arches project team who have done an excellent job of managing this process.

General Church Accounts

The plans for 2021 had been on the assumption of a slow relaxation of restrictions as the year progressed. Excluding the Arches project the income from giving and lettings was £229,630 which is a significant increase on 2020 (£185,000) but is approximately £30,000 down on pre-pandemic levels. However, these numbers mask some very positive trends in that planned giving increased by £13,690 which is a 1% increase on prepandemic (2019) levels.

Parish Share

Thankfully we were able to increase our parish share giving in 2021 compared to 2020.

Whilst we are not able to meet the full request from the diocese, we were able to fully meet our commitment as set out in the budget for 2020. The PCC has agreed a budget of £110,000 for 2022.

A Final Thanks

We at Holy Trinity Church have much to give thanks for. Ministry cannot happen unless basic processes are undertaken well, here at Holy Trinity they are. Our finances and administration run well and that is particularly due to the diligence and hard work of Sue I’Anson, Catherine Pearce and John Housley. As Treasurer I would particularly like to express my support and thanks for making my job so much easier.

Finally. Thank you all for your support. Please continue to pray that God would continue to build His kingdom in this place. In Jesus name.

Barry Crompton, Church Treasurer, April 2022

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HOLY TRINITY, RIPON

8. MISSION PARTNERSHIP REPORT 2021

The Mission Partnership Group is a subgroup of PCC and comprises both PCC members and non- members. December 2021 was the end of our three-year commitment to our charities. Opinion was sought from the congregation in the autumn as to whether we continue with the same charities for a further three years or whether there were others we should support. Voting took place over three Sundays both by voting slip and also through Church Suite. From this process, and with the guidelines set out by the PCC, the MPG made recommendations to PCC which were accepted.

Our Mission Partners are designated either major or minor depending on how much financial support they receive over the three-year period.

There are five major partners and nine minor partners. Major ones receive £2.500 per year for three years and each minor one receives £500. Payments are staged throughout the year to aid cash flow.

Whilst it is sad to feel that we as a church are no longer supporting some groups it is also time to welcome some new ones and it may be appropriate here to mention them. We have new CMS contacts in Brazil, Andy and Kati Walsh, working in favelas in Florianopolis. Salamati is active in Pakistan and is run by Isaac Lawrence our former curate. It is also good to be supporting Ripon City of Sanctuary particularly when there are so many refugees from Syria, Afghanistan and now Ukraine.

Our Missions for this year and our contacts for them in MPG or the congregation

Mission Partner Trinity Contact
Major Partners
Andy & Kati Walsh CMS Brazil Sue I’Anson
Artizan Graham Colson
Bishop Mathayo, Tanzania Richard Neale
Christians Against Poverty Julie & Jed Bates
In2Out Adele Martin
Minor partners
Ripon City of Sanctuary Nicola David
YMCA, Ripon Matt Davies & young people
Ripon & Rural Driving Service Alison Bradley
Jennyruth Workshops Sue Ankcorn
Salamati Wilf Gowing
Kajo Keji College South Sudan John & Cathie Rutter
CPAS Alison & Michael Montgomery
Wellspring Therapy & Training Nicola Holdsworth
Scripture Union Rosemary Harrison

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HOLY TRINITY, RIPON

As in the previous year Covid 19 has impacted on all our lives and the effect has been greatly felt in the charity sector. However, MPG are very grateful to both PCC and the wider congregation for their support since, despite our church being under some financial pressure, each of our monetary commitments to our mission partners has been paid on time and in full. Thank you too for your prayer support.

We have not been able to have our Mission Sunday’s as in previous years. However, last Summer Mark Screeton of In2Out spoke at both our morning services. Laura Brett & John Wood of Wellspring Therapy & Training spoke at our monthly Tuesday evening prayer meeting in October. Andy & Kati Walsh (CMS) came to our services in December before heading out to Florianopolis, Brazil in January 2022. We have two Sundays devoted to mission in May and October in 2022.

Robert and Sue Ankcorn, Mission Partnership Group, April 2022

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HOLY TRINITY, RIPON

9. YOUTH AND CHILDREN’S REPORT 2021

As I look back and reflect on the previous year, it seems like such a lot has happened. The summer extravaganza; the launch of family church at 10:30 on Sunday morning; Youth socials; Messy Church; Little Fishes; and Sunday Evening Youth Service. These are all ministries that have grown out of the covid season. They would not be happening without our fantastic volunteers who make this happen. Our volunteers are the ones who really go above and beyond, work extremely hard and are so good at what they do. I would like to thank our volunteers for all they do, because none of this would be possible without them.

Summer extravaganza

It was a privilege to connect to many people that we haven’t seen in a long time - different organisations and businesses as well as families and friends.

Launch of family church at 10:30 on Sunday mornings.

This is some of the fruit of Covid. This is at the same time as the 10.30 service on Sunday mornings. We regularly get between 40 and 60 people attending. We are thankful for all that God is doing as we seek to connect to more people and invest in this ministry.

Messy Church

Jane Graham has worked extremely hard at bringing this back and I am extremely thankful to her. Numbers tend to be around 50 and we get new people every time. But we are trying to build good relationships with everyone that comes through the doors.

Little Fishes

Sandra Langley has worked extremely hard at leading this. During Covid we met in the park over the road with tea and coffee for the parents, and it is lovely being back in the building. This is an essential part of a healthy church and it is fantastic connecting with the parents and children.

Sunday Evening Youth Service.

Every Sunday evening, we have a youth service with between eight and 13 young people and led by a fantastic team of volunteers. The purpose of this service is discipleship and encouragement. We recently did a service talking about Ukraine and everything that is going on there. It is so important to create a space for young people where they can ask any question about any issue that they are facing.

I'd also like to thank John Housley for working very hard in the office for all that he does to help the youth and children's work. He is an essential part of our ministry team and does a lot behind the scenes to make things happen. Thank you, John.

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HOLY TRINITY, RIPON

In this report I feel that it is also important to look forward. Going forward I do not just want to reinstate a program because we did it pre-Covid. We are moving forward and not backwards, and just because something was right to do before Covid does not mean that it was right to do after Covid. The world has changed and so we must change. Ministries that I have not yet launched are Fuse, Breakfast Club, and Life groups.

I am currently exploring the possibility of appointing a Children’s and Families Pastor. This would be to enhance 0-11 ministry. This would be part of an overhaul of our children and youth ministries.

The Church of England, Evangelical Alliance and HOPE did a survey of Christians called ‘Talking Jesus’ and part of the survey showed these results:

This shows how Important youth and children’s ministries are in churches, The fact that most adult Christians come to faith in Jesus when they are below the age of 18 Should really encourage us to invest, support and grow our children’s and youth work.

As we look forward to the next year please continue to pray for our children and young people. We need you, but more than that we want you.

Matt Davies, Youth and Children’s Worker, April 2022

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THE PARISH CHURCH OF HOLY TRINITY, RIPON

Independent Examiner's Report to the PCC of Holy Trinity, Ripon

I report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on pages 15 to 24.

Respective responsibilities of PCC members and examiner

As members of the PCC you are responsible for the preparation of the financial statements. You consider that an audit is not required for this year under section 144 of the Charities Act 2011 (‘the Charities Act’) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner's report

My examination was carried out in accordance with the General Directions given by The Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as members concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

Mr S Kay ACA FCCA The Barker Partnership Chartered Accountants 44 Kirkgate Ripon HG4 1PB Date: 13 April 2022

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THE PARISH CHURCH OF HOLY TRINITY, RIPON

Statement of Financial Activities

For the year ending 31 December 2021

Unrestricted Restricted
Funds
Funds
Note £
£
Income and endowments from:
Voluntary income
2(a)
212,827
39,799
Activities for generating funds
2(b)
8,287
-
Investment income
2(c)
65
1
Church activities
2(d)
4,641
-
Other incoming resources
2(e)
3,077
-
Total incoming resources
228,897
39,800
Resources expended
Church activities
3(a)
222,482
18,576
Cost of generating funds
3(b)
305
-
Total resources expended
222,787
18,576
Net incoming/ (outgoing) resources
6,110
21,224
Net movements in funds
6,110
21,224
Balances brought forward
at 1 January 2021
82,596
2,994
Transfer of funds
-
-
Balances carried forward
at 31 December 2021
88,706
24,218		 2021
£
252,626
8,287
66
4,641
3,077
268,697
241,058
305
241,363
27,334
27,334
85,590
-
112,924
Total		 2020
£
203,311
6,049
359
4,933
10,051
Funds
224,703
247,329
180
247,509
(22,806)
(22,806)
108,396
-
85,590

16

Notes
2021
£
Fixed assets
Tangible fixed assets
5a
7,580
Current assets
Stock
625
Debtors
6
5,540
Short term deposits
59,532
Cash at bank and in hand
43,696
109,393
Liabilities: amounts falling due within one year
7
(4,049)
Net current assets
105,344
Liabilities: amounts falling due after one year
-
Net assets
11
112,924
Funds
Unrestricted
9
88,706
Restricted
10
24,218
112,924
THE PARISH CHURCH OF HOLY TRINITY, RIPON
Balance Sheet at 31 December 2021		 2020
£
4,921
625
10,897
63,878
8,329
83,729
(3,060)
80,669
-
85,590
82,596
2,994
85,590

Approved by the Parochial Church Council on 13th April 2022 and signed on its behalf by:

Revd. Christopher Butler

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THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements For the year ended 31 December 2021

1 Accounting Policies

1.1 Accounting convention

The financial statements have been prepared under the historical costs convention, in accordance with Church Accounting Regulations 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities preparing their accounts in accordance with FRS102 (effective 1 January 2019) - (Charities SORP (FRS102) and the Charities Act 2011).

1.2 Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

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 or those that are informal gatherings of church members.

1.3 Income

Voluntary income and capital sources

Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on gift aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. Funds raised from events are accounted for gross.

Income from investments

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year.

1.4 Expenditure

Grants

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

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THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

1.5 Balance sheet - Fixed assets

Consecrated property

Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2)(a) of the Charities Act 2011.

Other fixtures, fittings and office equipment

Equipment used within the church premises is depreciated on a straight line basis over 5 years. Fixtures and fittings are depreciated over a maximum of 10 years.

Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.

1.6 Current assets

Amounts owing to the PCC at 31 December 2021 in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible.

Short-term deposits include cash held on deposit with the CBF Church of England Funds.

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THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

Unrestricted
2
Incoming resources
Funds
£
2a
Voluntary income
Planned giving:
Gift Aid donations
128,085
Income tax recoverable
36,224
Non Gift Aid donations
38,157
Donations and collections at services
8,096
Legacies
-
Property Trust
1,765
HMRC JRS Grants
-
Sundry Income
500
Arches Project
-
212,827
2b
Activities for generating funds
Traidcraft sales
56
Church lettings
3,392
Fees
4,793
Sales of product income
46
8,287
2c
Investment income
Dividends and interest including any
65
reclaimable tax
65
2d
Church activities
Special collections and events
4,586
Catering income
55
Youth work income
-
4,641
2e
Other incoming resources
VAT refunds
-
NI government allowance
3,077
3,077
Total income
228,897		 Unrestricted
2
Incoming resources
Funds
£
2a
Voluntary income
Planned giving:
Gift Aid donations
128,085
Income tax recoverable
36,224
Non Gift Aid donations
38,157
Donations and collections at services
8,096
Legacies
-
Property Trust
1,765
HMRC JRS Grants
-
Sundry Income
500
Arches Project
-
212,827
2b
Activities for generating funds
Traidcraft sales
56
Church lettings
3,392
Fees
4,793
Sales of product income
46
8,287
2c
Investment income
Dividends and interest including any
65
reclaimable tax
65
2d
Church activities
Special collections and events
4,586
Catering income
55
Youth work income
-
4,641
2e
Other incoming resources
VAT refunds
-
NI government allowance
3,077
3,077
Total income
228,897		 Restricted
Funds
£
-
555
-
-
-
-
-
-
39,244
39,799
-
-
-
-
-
1
1
-
-
-
-
-
-
-
39,800		 2021
2020
£
£
128,085
117,870
36,779
28,084
38,157
19,344
8,096
16,926
-
2,000
1,765
825
-
2,651
500
151
39,244
15,460
252,626
203,311
56
573
3,392
3,271
4,793
2,205
46
-
8,287
6,049
66
359
66
359
4,586
4,622
55
111
-
200
4,641
4,933
-
6,958
3,077
3,093
3,077
10,051
268,697
224,703
Total funds		 2021
2020
£
£
128,085
117,870
36,779
28,084
38,157
19,344
8,096
16,926
-
2,000
1,765
825
-
2,651
500
151
39,244
15,460
252,626
203,311
56
573
3,392
3,271
4,793
2,205
46
-
8,287
6,049
66
359
66
359
4,586
4,622
55
111
-
200
4,641
4,933
-
6,958
3,077
3,093
3,077
10,051
268,697
224,703
Total funds
203,311
573
3,271
2,205
-
6,049
359
359
4,622
111
200
4,933
6,958
3,093
3,077 10,051
228,897 224,703

20

THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

3 Resources expended

Unrestricted
Funds
£
3a
Church activities
Ministry: diocesan parish share
102,000
staff expenses
897
Church running expenses
17,200
Church maintenance/cleaning
5,530
Facilities manager salary
18,724
Cost of services
2,358
Missionary and charitable giving
21,379
Funeral offerings
2,752
Depreciation
1,996
Outreach and group work
1,059
Young peoples work
1,401
Youth Worker salaries
28,730
Training courses
5
Administration:
Independent examiners fee
1,500
Printing, stationery and computer costs
7,561
Administrator salaries
4,476
Advertising and publicity
8
Sundry expenses
4,758
Cost of hospitality
148
Arches project
-
222,482
3b
Cost of generating funds
Traidcraft purchases
104
Letting expenses
201
305
Total resources expended
222,787		 Restricted
Funds
£
-
-
-
171
-
-
-
-
33
-
-
-
-
-
-
-
-
-
-
18,372
18,576
-
-
-
18,576		 2021
2020
£
£
102,000
76,200
897
4,217
17,200
12,447
5,701
3,395
18,724
19,022
2,358
3,646
21,379
29,054
2,752
1,462
2,029
2,509
1,059
824
1,401
3,590
28,730
29,539
5
821
1,500
1,200
7,561
7,268
4,476
5,844
8
62
4,758
1,943
148
586
18,372
43,700
241,058
247,329
104
46
201
134
305
180
241,363
247,509
Total funds		 2021
2020
£
£
102,000
76,200
897
4,217
17,200
12,447
5,701
3,395
18,724
19,022
2,358
3,646
21,379
29,054
2,752
1,462
2,029
2,509
1,059
824
1,401
3,590
28,730
29,539
5
821
1,500
1,200
7,561
7,268
4,476
5,844
8
62
4,758
1,943
148
586
18,372
43,700
241,058
247,329
104
46
201
134
305
180
241,363
247,509
Total funds
247,329
46
134
180
247,509

21

THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

4 Staff costs

Unrestricted
Funds
£
Wages and Salaries
48,853
Social security costs
3,077
Pensions costs
1,097
53,027
5
Fixed assets for use by the PCC
5a
Tangible fixed assets
Actual/ deemed cost
At 1 January 2021
Additions
At 31 December 2021
Depreciation
At 1 January 2021
Charge for the year
At 31 December 2021
Net book values
At 31 December 2021
At 31 December 2020		 Restricted
Funds
£
-
-
-
-		 2021
2020
£
£
48,853
51,311
3,077
3,094
1,097
5,911
53,027
60,316
Church
equipment,
fixtures &
fittings
151,964
4,688
156,652
147,043
2,029
149,072
7,580
4,921
Total funds		 2021
2020
£
£
48,853
51,311
3,077
3,094
1,097
5,911
53,027
60,316
Church
equipment,
fixtures &
fittings
151,964
4,688
156,652
147,043
2,029
149,072
7,580
4,921
Total funds
60,316
Church
equipment,
fixtures &
fittings
151,964
4,688
156,652
147,043
2,029
149,072
7,580
4,921

The net book value is an accounting figure. It does not include the current market value of either the property itself or the larger assets owned by the church.

6 Debtors

Accrued income
Other debtors		 2021
£
4,500
1,040
5,540		 2020
£
10,718
179
10,897

22

THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

7 Liabilities: amounts falling due within one year

Other creditors
restricted funds
Balance as at 1 January 2021
Incoming resources
Resources expended
Transfer from unrestricted funds
Transfer
Balance as at 31 December 2021		 General
Fund
82,591
228,897
(222,787)
-
-
88,701		 2021
£
4,049
4,049
Fabric
Fund
5
-
-
-
-
5		 2020
£
3,060
3,060
Total
82,596
228,897
(222,787)
-
-
88,706

8 Unrestricted funds

The fabric fund is designated funds for the general maintenance of the Church. It represents monies held in a CBF Church Fund account.

9 Restricted fund details

Youth Work
Arches project		 At
1 Jan 2021
207
2,787
2,994		 Incoming
resources
-
39,800
39,800		 Outgoing
resources
(33)
(18,543)
(18,576)		 At
Transfer
31 Dec 2021
-
174
-
24,044
-
-
24,218		 At
Transfer
31 Dec 2021
-
174
-
24,044
-
-
24,218
24,218

The Youth Work fund represents the surplus of income over expenditure for Little Fishes, Boost and Messy Church.

The Arches project is for renovation work for the building.

23

THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

10 Analysis of net assets by fund

alysis of net assets by fund
Unrestricted
Funds
£
Fixed Assets
7,373
Current Assets
85,382
Current Liabilities
(4,049)
Long Term Liabilities
-
Fund balance
88,706		 Restricted
Funds
£
207
24,011
-
-
24,218		 Total
£
7,580
109,393
(4,049)
-
112,924

11 Church Workers Pension Fund (CWPF)

Holy Trinity (Ripon) (PB 2014) participates in the Pension Builder Scheme section of CWPF for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Scheme

The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes.

Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board before retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable (2021: £1,097, 2020: £5,911).

24

THE PARISH CHURCH OF HOLY TRINITY, RIPON

Notes to the Financial Statements (Continued) For the year ended 31 December 2021

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2019. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, Holy Trinity (Ripon) could become responsible for paying a share of that employer’s pension liabilities.

25