The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Charity number 1135113
Annual Report and Financial Statements
for the year ended 31 December 2020
The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Annual Report and Financial Statements for the year ended 31 December 2020
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 11 |
Prepared by West Yorkshire Community Accounting Service
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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Trustees' report for the year ended 31 December 2020
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Name Position Dates Tim Thomas Chair Liz Malko Treasurer Janette Miller Treasurer Simon Ward Mel Astin Janice McNamara Sharon Ward Ian Eskriett Yvonne Oliver Sandra Foxcroft Anna Wood Sue Hannan Andrea Longley Charity number 1135113 Registered and principal address Bankers Neville Rd Lloyds Bank plc Bradford Hustlergate BD4 8TU Bradford BD1 1NT
Resigned November 2020 Appointed November 2020
Resigned March 2020 Resigned November 2020
Resigned November 2020 Resigned March 2020
Appointed November 2020
Registered in England and Wales
Independent examiner
Simon Bostrom FCIE
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by the Parochial Church Council Powers Measure (1956) as amended and church representation rules.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Trustees' report (continued) for the year ended 31 December 2020
Objectives and activities
The charity's objects
Promoting in the ecclesiastical parish the whole mission of the Church.
The charity's main activities
The charity provides a variety of religious activities and community projects.
Public benefit statement
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit.
Achievements and performance
St John’s Bowling Hub has managed to keep operating in difficult circumstances in 2020 during the global pandemic. We have seen considerable growth and have developed our service provision to users during this time. In particular, our Pete’s Place outreach project has been at the forefront of our response to the Covid-19 situation. Specifically, we were able to use the Hub as a local foodbank during the early stages of the pandemic. We partnered with several local schools and charitable organisations to meet the needs of local people through provision of emergency food.
This work was developed further towards the end of the year through the creation of our community food enterprise ‘Grub Club’, providing low cost food and meals empowering users to make better food choices. We have also been able to develop our first contact work with asylum seekers arriving in Bradford. This has been through the provision of English classes and practical help such as clothing and household items.
This valuable work could not have continued and grown without the tireless efforts of our volunteer team, suppliers, funders and partner organisations. We are very grateful for this continued support during the year. Our usual variety of community activities running from the Hub has been severely affected in 2020 due to various restrictions and we have consequently only been able to offer ‘essential’ community services. This has included the continuation and expansion of addiction support groups meeting at the Hub plus local external faith congregations.
Financial review
The net income for the year was £65,190, including net income of £51,542 on unrestricted funds and net income of £13,648 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £88,871.
The PCC are working towards a policy whereby unrestricted funds, not committed or invested (the free reserves) held by the charity should be between 1 and 3 months of the resources expended. Expenditure is conditional on anticipated and guaranteed income as we continue to maintain this reserve policy. This would equate to £11,000 to £33,000.
We are intending to carry out repairs to the roof in the current year and we anticipate that our reserves will be within or nearer to the policy level by the next year end.
Signed on behalf of the board of trustees on 28/04/2021
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The Parochial Church Council of The Ecclesiastical Parish Of
St John, Bowling, Bradford
Independent examiner's report to the trustees of The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020, which are set out on pages 5 to 11.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the charity's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act; 2 the accounts do not accord with those records; or
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3 the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Simon Bostrom FCIE
11/05/2021
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 December 2020
| Notes 2020 Unrestricted funds £ Income from: Grants and donations (2) 145,471 Sales and fees 27,303 Bank interest 11 Total income 172,785 Expenditure on: Salaries, NICs and pension (3) 31,618 Travel and subsistence 43 Phone 1,524 Utilities 6,232 Insurance 3,589 Cleaning 485 Repairs and maintenance 11,518 Resources and congregation expenses 3,486 Administration 361 Communications and marketing 205 Fundraising consultancy - Printing and stationery 755 Home mission 272 Outreach events 105 Other events and activities 2,600 Diocesan share 46,052 Bank charges 303 Independent examination 780 Depreciation 11,315 Other expenditure - Total expenditure 121,243 Net income / (expenditure) 51,542 Fund balances brought forward 503,349 Fund balances carried forward (4) 554,891 |
2020 Restricted funds £ 29,165 - - 29,165 7,491 - - 552 - 117 4,107 376 306 42 - 810 - - 1,716 - - - - - 15,517 13,648 166 13,814 |
2020 Total funds £ 174,636 27,303 11 201,950 39,109 43 1,524 6,784 3,589 602 15,625 3,862 667 247 - 1,565 272 105 4,316 46,052 303 780 11,315 - 136,760 65,190 503,515 568,705 |
2019 Total funds £ 106,285 25,854 9 132,148 30,427 70 1,508 10,378 3,509 2,197 13,320 4,514 3,026 1,560 4,608 1,791 431 3,274 3,727 48,476 406 780 10,014 150 144,166 (12,018) 515,533 503,515 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Balance sheet
| as at 31 December 2020 2020 Unrestricted £ Fixed assets Tangible assets (5) 466,020 Total fixed assets 466,020 Current assets Debtors and prepayments (6) - Cash at bank and in hand (7) 89,651 Total current assets 89,651 Current liabilities: amounts falling due within one year Creditors and accruals (8) 780 Total current liabilities 780 Net current assets / (liabilities) 88,871 Net assets 554,891 Funds Unrestricted funds 554,891 Restricted funds - Total funds 554,891 |
2020 Restricted £ - - - 13,814 13,814 - - 13,814 13,814 - 13,814 13,814 |
2020 Total £ 466,020 466,020 - 103,465 103,465 780 780 102,685 568,705 554,891 13,814 568,705 |
2019 Total £ 477,335 477,335 3,801 38,815 42,616 16,436 16,436 26,180 503,515 503,349 166 503,515 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 28/04/2021
Janette Miller (Trustee)
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The Parochial Church Council of The Ecclesiastical Parish
Of St John, Bowling, Bradford
Notes to the accounts
for the year ended 31 December 2020
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
No changes have been made to the accounts for previous years.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Property improvements: over 50 years Project and office equipment: over 5 years Computer equipment: over 3 years
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The Parochial Church Council of The Ecclesiastical Parish
Of St John, Bowling, Bradford
Notes to the accounts
for the year ended 31 December 2020
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
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The Parochial Church Council of The Ecclesiastical Parish Of
St John, Bowling, Bradford
Notes to the accounts continued
for the year ended 31 December 2020
| 2 Grants and donations Bradford City Challenge City of Bradford Metropolitan Council (CBMDC) – CBMDC – Community Chest CBMDC – Great Get Together National Lottery Covid 19 Response Covid 19 Partnership Tesco Community Grants Bequests Planned giving Gift aid Other donations 3 Staff costs and numbers Gross salaries Social security costs Pensions |
2020 Unrestricted funds £ - - - - - 1,500 500 47,679 70,769 12,082 12,941 145,471 |
2020 Restricted funds £ 2,000 2,706 - - 24,459 - - - - - - 29,165 |
2020 Total funds £ 2,000 2,706 - - 24,459 1,500 500 47,679 70,769 12,082 12,941 174,636 2020 £ 37,769 - 1,340 39,109 |
2019 Total funds £ 1,950 2,706 500 100 - - 2,223 52,825 14,991 30,990 106,285 2019 £ 29,165 - 1,262 30,427 |
|---|---|---|---|---|
The average number employees during the year was 3, being an average of 1.5 full time equivalent (2019: 3.6, 1.3 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year Amount of any contributions outstanding at the year end 4 Restricted funds Balance b/f Incoming £ £ Bradford City Challenge 166 2,000 CBMDC – Utilities - 2,706 National Covid 19 Response - 24,459 166 29,165 |
Outgoing £ 2,166 2,706 10,645 15,517 |
2020 £ 1,340 - Transfers £ - - - - |
2019 £ 1,262 - Balance c/f £ - - 13,814 13,814 |
|---|---|---|---|
Fund name
Purpose of restriction
Bradford City Challenge CBMDC – Utilities National Covid 19 Response
This was for Hub kitchen refurbishment and community hub. Towards the utility bills for Community Spaces.
Towards salaries and running costs incurred as a result of our Covid 19 response to the community.
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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Notes to the accounts continued
for the year ended 31 December 2020
| **5 ** | Tangible assets Cost At 1 January 2020 Additions At 31 December 2020 Depreciation At 1 January 2020 Charge for year At 31 December 2020 Net book value At 31 December 2020 At 31 December 2019 |
£ 6,504 - 6,504 - 1,301 1,301 5,203 6,504 Equipment |
£ 500,711 - 500,711 29,880 10,014 39,894 460,817 470,831 Property improvements |
Total £ 507,215 - 507,215 29,880 11,315 41,195 466,020 477,335 |
|---|---|---|---|---|
The value shown here relates to refurbishment works carried out to part of the Church itself. Since this property belongs to the Church of England, the asset value cannot be realised.
The improvement works have been capitalised in order to spread this cost over the property's economic life. The charity owns the church hall, however this property has never been valued in previous accounts. No depreciation was charged during the year on the equipment since the purchase occurred at the year end.
| 6 Debtors and prepayments Debtors Prepayments 7 Cash at bank and in hand Cash at bank Cash in hand 8 Creditors and accruals Creditors Accruals |
2020 £ - - - 2020 £ 103,369 96 103,465 2020 £ - 780 780 |
2019 £ 3,801 - 3,801 2019 £ 38,815 - 38,815 2019 £ 15,656 780 16,436 |
|---|---|---|
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
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The Parochial Church Council of The Ecclesiastical Parish Of St
John, Bowling, Bradford
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020
| 2020 2019 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 145,471 101,029 Sales and fees 27,303 25,854 Bank interest 11 9 Total income 172,785 126,892 Expenditure Salaries, NICs and pension 31,618 9,790 Travel and subsistence 43 70 Phone 1,524 1,508 Utilities 6,232 7,672 Insurance 3,589 3,509 Cleaning 485 2,197 Repairs and maintenance 11,518 7,636 Resources/ congregation expenses 3,486 4,514 Administration 361 1,995 Communications and marketing 205 96 Fundraising consultancy - - Printing and stationery 755 1,791 Home mission 272 431 Outreach events 105 3,274 Other events and activities 2,600 3,127 Diocesan share 46,052 48,476 Bank charges 303 406 Independent examination 780 780 Depreciation 11,315 10,014 Other expenditure - 150 Total expenditure 121,243 107,436 Net income / (expenditure) 51,542 19,456 Transfers between funds - 1,800 Net movement in funds 51,542 21,256 Fund balances brought forward 503,349 482,093 Fund balances carried forward 554,891 503,349 |
2020 Restricted funds £ 29,165 - - 29,165 7,491 - - 552 - 117 4,107 376 306 42 - 810 - - 1,716 - - - - - 15,517 13,648 - 13,648 166 13,814 |
2019 Restricted funds £ 5,256 - - 5,256 20,637 - - 2,706 - - 5,684 - 1,031 1,464 4,608 - - - 600 - - - - - 36,730 (31,474) (1,800) (33,274) 33,440 166 |
2020 Total funds £ 174,636 27,303 11 201,950 39,109 43 1,524 6,784 3,589 602 15,625 3,862 667 247 - 1,565 272 105 4,316 46,052 303 780 11,315 - 136,760 65,190 - 65,190 503,515 568,705 |
2019 Total funds £ 106,285 25,854 9 132,148 30,427 70 1,508 10,378 3,509 2,197 13,320 4,514 3,026 1,560 4,608 1,791 431 3,274 3,727 48,476 406 780 10,014 150 144,166 (12,018) - (12,018) 515,533 503,515 |
|---|---|---|---|---|
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