## 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**
1
## 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.
2
## 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
0
3
## 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:
- 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
- 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
4
## 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.
5
## 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)
6
## 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
7
## 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.
8
## 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.
9
## 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.
10
## 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|
|---|---|---|---|---|
11