## 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**
1
## 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.
2
## 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)
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 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:
- 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
24/3/22
## **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 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.
5
## 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)
6
## 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
7
## 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.
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 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|-|-|
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 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.
10
## 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.
11
## 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|
|---|---|---|---|---|
12