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 2021
The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Annual Report and Financial Statements for the year ended 31 December 2021
| 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 12 |
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 2021
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 Janette Miller Treasurer Simon Ward Sharon Ward Ian Eskriett Sandra Foxcroft Sue Hannan Andrea Longley Paul Ayers Appointed April 2021 Charity number 1135113 Registered in England and Wales Registered and principal address Bankers Neville Rd Lloyds Bank plc Bradford Hustlergate BD4 8TU Bradford BD1 1NT
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 2021
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 had a busy and successful year of operations. We have been able to almost fully open up again for the majority of the year. This has meant we have been ideally placed to be at the forefront of the local response as the community navigates out of the pandemic and lockdowns. Our Pete’s Place project has increased its activities over the year with considerable growth in numbers of people, served weekly through our Grub Club low cost food and hot meal provision. We started a second day of activity provision to meet the identified needs of users, including English language and arts and crafts sessions. Our wonderful volunteer team has grown to over 30 regular people and we were able to take on x3 paid staff members. One of the positions which has made a significant impact has been the first-contact work with asylum seekers and those arriving in Bradford. This is now a thriving group to which we offer several different services including language tuition, cultural orientation and practical help through clothing provision.
Overall, the Hub has become a thriving and busy place again with user numbers almost at pre-pandemic levels. We continue to partner with BD4 Community Trust who deliver sessions throughout the week, we provide space for local people to hire such as education, addiction support groups and exercise classes as well as private party hire.
All of this valuable work could not have continued and grown without the tireless efforts of our growing staff and volunteer team, suppliers, funders and partner organisations. We are very grateful for this continued support during the year.
Financial review
The net expenditure for the year was £10,746, including net expenditure of £22,063 on unrestricted funds and net income of £11,317 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £73,532.
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 24/3/22
Janette Miller (Trustee)
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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 2021, which are set out on pages 5 to 12.
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
24/3/22
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 2021
| Notes 2021 Unrestricted funds £ Income from: Grants and donations (2) 140,375 Sales and fees 42,173 Bank interest 6 Total income 182,554 Expenditure on: Salaries, NICs and pension (3) 38,616 Training - Travel and subsistence - Phone 588 Utilities 4,785 Insurance 3,709 Cleaning 594 Repairs and maintenance 83,392 Resources and congregation expenses 4,217 Administration 1,838 Communications and marketing 1,740 Printing and stationery 1,715 Home mission - donations 120 Overseas mission - donations 7,500 Events and activities 911 Diocesan share 43,749 Bank charges 264 Independent examination 780 Depreciation 12,463 Total expenditure 206,981 Net income / (expenditure) (24,427) Transfers between funds 2,364 Net movement in funds (22,063) Fund balances brought forward 554,891 Fund balances carried forward (4) 532,828 |
2021 Restricted funds £ 43,546 - - 43,546 13,787 618 - 504 1,655 - 56 2,485 1,979 703 160 182 - - 7,736 - - - - 29,865 13,681 (2,364) 11,317 13,814 25,131 |
2021 Total funds £ 183,921 42,173 6 226,100 52,403 618 - 1,092 6,440 3,709 650 85,877 6,196 2,541 1,900 1,897 120 7,500 8,647 43,749 264 780 12,463 236,846 (10,746) - (10,746) 568,705 557,959 |
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 - 4,421 46,052 303 780 11,315 136,760 65,190 - 65,190 503,515 568,705 |
|---|---|---|---|
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 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 459,296 Total fixed assets 459,296 Current assets Cash at bank and in hand (6) 74,312 Total current assets 74,312 Current liabilities: amounts falling due within one year Accruals 780 Total current liabilities 780 Net current assets / (liabilities) 73,532 Net assets 532,828 Funds Unrestricted funds 532,828 Restricted funds - Total funds 532,828 |
2021 Restricted £ - - 25,131 25,131 - - 25,131 25,131 - 25,131 25,131 |
2021 Total £ 459,296 459,296 99,443 99,443 780 780 98,663 557,959 532,828 25,131 557,959 |
2020 Total £ 466,020 466,020 103,465 103,465 780 780 102,685 568,705 554,891 13,814 568,705 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 24/3/22
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 2021
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
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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 2021
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 2021
| 2 Grants and donations All Churches Trust Arnold Clark Awards for All BACSA Bradford City Challenge Bramall Foundation CBMDC – Utilities CBMDC -Winter Foods Covid 19 Partnership National Lottery Covid 19 Response Near Neighbours Tesco Community Grants Bequests Planned giving Gift aid Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2021 Unrestricted funds £ - - - - - - - - - - - - - - 19,684 120,691 140,375 |
2021 Restricted funds £ 2,500 1,000 9,995 3,000 2,000 10,000 2,706 9,695 - - 1,650 - - - - 1,000 43,546 |
2021 Total funds £ 2,500 1,000 9,995 3,000 2,000 10,000 2,706 9,695 - - 1,650 - - - 19,684 121,691 183,921 2021 £ 50,608 2,499 (2,499) 1,795 52,403 |
2020 Total funds £ - - - - 2,000 - 2,706 - 1,500 24,459 - 500 47,679 70,769 12,082 12,941 174,636 2020 £ 37,769 - - 1,340 39,109 |
|---|---|---|---|---|
The average number employees during the year was 4.7, being an average of 2.4 full time equivalent (2020: 3, 1.5 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2021 | 2020 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 1,795 | 1,340 |
| Amount of any contributions outstanding at the year end | - | - |
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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 2021
| 4 Restricted funds All Churches Trust Arnold Clark Awards for All BACSA Bradford City Challenge Hub Bradford City Challenge CBMDC – Utilities CBMDC -Winter Foods National Covid 19 Response Near Neighbours Diocese donation Bramall Foundation |
Balance b/f £ - - - - - - - 13,814 - - - 13,814 |
Incoming £ 2,500 1,000 9,995 3,000 500 1,500 2,706 9,695 - 1,650 1,000 10,000 43,546 |
Outgoing £ 2,500 - 3,064 - 500 - 2,706 6,995 11,450 1,650 1,000 - 29,865 |
Transfers £ - - - - - - - (2,364) - - - (2,364) |
Balance c/f £ - 1,000 6,931 3,000 - 1,500 - 2,700 - - - 10,000 25,131 |
|---|---|---|---|---|---|
Fund name
Purpose of restriction
All Churches Trust Arnold Clark Awards for All BACSA Bradford City Challenge Hub Bradford City Challenge CBMDC – Utilities CBMDC -Winter Foods National Covid 19 Response
Near Neighbours Diocese donation Bramall Foundation
Towards salaries and running Pete's Place. Towards the running costs of Pete's Place. Towards salaries and running costs of the community hub. Towards the running costs of Pete's Place.
This was for Hub kitchen refurbishment and community hub. Towards the running costs of Pete's Place. Towards the utility bills for Community Spaces. Towards food during Winter season.
Towards salaries and running costs incurred as a result of our Covid 19 response to the community. The transfer relates to equipment purchases. Towards the running costs of Pete's Place. Contribution towards the costs of replacement lighting. Towards building repair costs.
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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 2021
| **5 ** | Tangible assets Cost At 1 January 2021 Additions At 31 December 2021 Depreciation At 1 January 2021 Charge for year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 |
£ 6,504 5,739 12,243 1,301 2,449 3,750 8,493 5,203 Equipment |
£ 500,711 - 500,711 39,894 10,014 49,908 450,803 460,817 Property improvements |
Total £ 507,215 5,739 512,954 41,195 12,463 53,658 459,296 466,020 |
|---|---|---|---|---|
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 Cash at bank and in hand Cash at bank Cash in hand |
2021 £ 99,383 60 99,443 |
2020 £ 103,369 96 103,465 |
|---|---|---|
7 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 2021
| 2021 2020 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 140,375 145,471 Sales and fees 42,173 27,303 Bank interest 6 11 Total income 182,554 172,785 Expenditure Salaries, NICs and pension 38,616 31,618 Training - - Travel and subsistence - 43 Phone 588 1,524 Utilities 4,785 6,232 Insurance 3,709 3,589 Cleaning 594 485 Repairs and maintenance 83,392 11,518 Resources and congregation expens 4,217 3,486 Administration 1,838 361 Communications and marketing 1,740 205 Printing and stationery 1,715 755 Home mission - donations 120 272 Overseas mission - donations 7,500 - Events and activities 911 2,705 Diocesan share 43,749 46,052 Bank charges 264 303 Independent examination 780 780 Depreciation 12,463 11,315 Total expenditure 206,981 121,243 Net income / (expenditure) (24,427) 51,542 Transfers between funds 2,364 - Net movement in funds (22,063) 51,542 Fund balances brought forward 554,891 503,349 Fund balances carried forward 532,828 554,891 |
2021 Restricted funds £ 43,546 - - 43,546 13,787 618 - 504 1,655 - 56 2,485 1,979 703 160 182 - - 7,736 - - - - 29,865 13,681 (2,364) 11,317 13,814 25,131 |
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 |
2021 Total funds £ 183,921 42,173 6 226,100 52,403 618 - 1,092 6,440 3,709 650 85,877 6,196 2,541 1,900 1,897 120 7,500 8,647 43,749 264 780 12,463 236,846 (10,746) - (10,746) 568,705 557,959 |
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 - 4,421 46,052 303 780 11,315 136,760 65,190 - 65,190 503,515 568,705 |
|---|---|---|---|---|
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