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 2022
The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford
Annual Report and Financial Statements for the year ended 31 December 2022
| 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 13 |
Prepared by West Yorkshire Community Accountancy Service CIO
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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 2022
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 Tim Thomas Chair Janette Miller Treasurer Simon Ward Sharon Ward Ian Eskriett Sandra Foxcroft Sue Hannan Andrea Longley Paul Ayers 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 Accountancy Service CIO 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 2022
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 year with growth in lots of areas. We continue to operate 7 days a week and are now above levels of business prior to the pandemic.
In particular, our Pete’s Place outreach project has grown considerably over the past 12 months and now has a full schedule of activity sessions over three days. This is primarily through the provision of food to the community through our Grub Club (low cost food club), Grub Club Xtra (free emergency shopping) and the Pete’s Place hot meal sessions. Other services provided to the community include arts and crafts activities, English language learning and exercise sessions. In total, Pete’s Place supports over 80 local households each week. This work has flourished through strengthening our partnerships with other local organisations including schools and clubs. We have grown our staff and volunteer team this year, many thanks to some of our funders who have enabled this to take place.
This valuable work could not have continued and grown without the tireless efforts of this volunteer team, suppliers and partner organisations. We are very grateful for this continued support during the year. Our usual variety of community activities running from the Hub have increased in the past 12 months including hosting local church groups, exercise classes and addiction support groups as well as providing space to rent for private bookings and events.
We were able to invest in our buildings in 2022 with improvements made to the disability access through automatic door installations, improved external pathway access through resurfacing work, re-decoration of internal spaces and the installation of a fixed internet line. These improvements will make a huge difference moving forward to our users at the Hub and the staff/volunteers working in our offices.
Financial review
The net income for the year was £15,046, including net income of £13,723 on unrestricted funds and net income of £1,323 on restricted funds.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £99,718.
The reserves policy is to retain funds that are not commited or invested that amount to between 1 and 3 months of annual expenditure. The purpose of the reserve is to enable the smooth running of the charity and to allow for an orderly winding up should the charity need to close. Annual budgeted expenditure is approximately £220,000 which means that the reserves should be between £18,000 and £55,000.
We have been retaining funds to pay for significant repairs to our church building. We are intending to carry out those repairs in the current year ( provided we are able to raise the balance of the funds needed). If we are able to do so, our reserves will be within or nearer to the policy level by the end of next year.
Approved by the board of trustees on 20/3/2023
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 2022, which are set out on pages 5 to 13.
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
Since the charity's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.
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;
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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
3/4/2023
West Yorkshire Community Accountancy Service CIO
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 2022
| Notes 2022 Unrestricted funds £ Income from: Grants and donations (2) 123,132 Venue hire 25,755 Other earned income 7,041 VAT reclaim 6,146 Bank interest 8 Total income 162,082 Expenditure on: Salaries, NICs and pension (3) 30,472 Training - Travel and subsistence 383 Phone 849 Utilities 7,280 Insurance 3,940 Cleaning 3,836 Repairs and maintenance 25,563 Resources and congregation expenses 7,249 Administration 2,826 Communications and marketing 478 Printing and stationery 1,745 Home mission - donations 897 Overseas mission - donations 6,000 Events and activities 1,561 Diocesan share 41,562 Bank charges 235 Independent examination 1,020 Depreciation 12,463 Total expenditure 148,359 Net income / (expenditure) 13,723 Fund balances brought forward 532,828 Fund balances carried forward (4) 546,551 |
2022 Restricted funds £ 120,860 - - - - 120,860 36,505 - - 377 1,589 - 1,297 43,211 17 1,406 489 237 - - 34,409 - - - - 119,537 1,323 25,131 26,454 |
2022 Total funds £ 243,992 25,755 7,041 6,146 8 282,942 66,977 - 383 1,226 8,869 3,940 5,133 68,774 7,266 4,232 967 1,982 897 6,000 35,970 41,562 235 1,020 12,463 267,896 15,046 557,959 573,005 |
2021 Total funds £ 201,029 19,347 5,718 - 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) 568,705 557,959 |
|---|---|---|---|
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 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 446,833 Total fixed assets 446,833 Current assets Debtors and prepayments (6) 3,713 Cash at bank and in hand (7) 97,025 Total current assets 100,738 Current liabilities: amounts falling due within one year Creditors and accruals (8) 1,020 Total current liabilities 1,020 Net current assets / (liabilities) 99,718 Net assets 546,551 Funds Unrestricted funds 546,551 Restricted funds - Total funds 546,551 |
2022 Restricted £ - - - 26,454 26,454 - - 26,454 26,454 - 26,454 26,454 |
2022 Total £ 446,833 446,833 3,713 123,479 127,192 1,020 1,020 126,172 573,005 546,551 26,454 573,005 |
2021 Total £ 459,296 459,296 - 99,443 99,443 780 780 98,663 557,959 532,828 25,131 557,959 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 20/3/2023
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 2022
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 2022
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 2022
| 2 Grants and donations Bradford City Challenge CBDMC Community Gardening CBDMC - Disability Facilities CBMDC Queen's Platinum Jubilee Grant CBMDC Additonal Restrictions Grant CBMDC - Transformation Fund CBMDC Community Building Grants CBMDC Household Support Fund 1 CBMDC Household Support Fund 2 CBMDC Household Support Fund 3 CBMDC Household Support Fund 4 People's Health Trust Active Communities Leeds Diocese Tesco Community Grant The Wilats Fund All Churches Trust Arnold Clark Community Fund Awards for All Bradford Anglican Council for Social Aid Bramall Foundation Near Neighbours Gift aid Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2022 Unrestricted funds £ - - - - - - - - - - - - - - - - - - - - - 20,944 102,188 123,132 |
2022 Restricted funds £ 3,000 5,000 29,510 500 4,070 3,739 2,706 600 3,000 12,500 7,700 11,984 22,551 1,500 12,500 - - - - - - - - 120,860 |
2022 Total funds £ 3,000 5,000 29,510 500 4,070 3,739 2,706 600 3,000 12,500 7,700 11,984 22,551 1,500 12,500 - - - - - - 20,944 102,188 243,992 2022 £ 63,931 4,615 (4,615) 3,046 66,977 |
2021 Total funds £ 2,000 - - - - - 2,706 - 9,695 - - - 17,108 - - 2,500 1,000 9,995 3,000 10,000 1,650 19,684 121,691 201,029 2021 £ 50,608 2,499 (2,499) 1,795 52,403 |
|---|---|---|---|---|
The average number of employees during the year was 4, being an average of 2.7 full time equivalent (2021: 4.3, 2.3 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2022 | 2021 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 3,046 | 1,795 |
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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 2022
| 4 Restricted funds Bradford City Challenge CBMDC Additonal Restrictions CBMDC Household Support 1 Awards for All CBMDC Household Support 2 BACSA Arnold Clark Community Fund Tesco Community Grant CBMDC Queen's Jubilee Grant CBMDC Household Support 3 The Willats Trust CBDMC - Disability Facilities CBMDC Transformation Fund CBMDC Community Building CBDMC Community Gardening CBMDC Household Support 4 People's Health Trust Bramall Foundation Leeds Diocese Leeds Diocese energy funding |
Balance b/f £ 1,500 - - 6,931 2,700 3,000 1,000 - - - - - - - - - - 10,000 - - 25,131 |
Incoming £ 3,000 4,070 600 - 3,000 - - 1,500 500 12,500 12,500 29,510 3,739 2,706 5,000 7,700 11,984 - 20,051 2,500 120,860 |
Outgoing £ 4,209 4,070 600 6,931 5,700 - - 1,500 500 12,500 9,664 28,844 3,739 1,783 592 7,700 696 10,000 20,041 468 119,537 |
Transfers £ - - - - - - - - - - - - - - - - - - - - - |
Balance c/f £ 291 - - - - 3,000 1,000 - - - 2,836 666 - 923 4,408 - 11,288 - 10 2,032 26,454 |
|---|---|---|---|---|---|
Fund name
Bradford City Challenge CBMDC Additonal Restrictions
CBMDC Household Support 1 Awards for All CBMDC Household Support 2 BACSA
Arnold Clark Community Fund Tesco Community Grant CBMDC Queen's Jubilee Grant CBMDC Household Support 3 The Willats Trust CBDMC - Disability Facilities
CBMDC Transformation Fund CBMDC Community Building CBDMC Community Gardening
CBMDC Household Support 4 People's Health Trust
Bramall Foundation Leeds Diocese
Leeds Diocese energy funding
Purpose of restriction
Towards the running costs of Pete's Place.
VCS Support Management Scheme Transformation Fund – Organisational development for Pete’s Place.
Household Support Fund for Winter Food.
Towards salaries and running costs of the community hub.
Towards food during Winter season.
Funding from Bradford Anglican Council for Social Aid towards the running costs of Pete's Place.
Towards the running costs of Pete's Place. Towards the running costs of Pete's Place. Jubilee Fund - Community Jubilee Celebrations. Household Support Fund for Autumn Food. Fund staff salaries an extra 20 hours per week.
Capital Funding for Disabled Facilities in Community Settings - Installation of electric doors and improvements needed to improve disabled access. Participate / VCS Organisational Upgrade of IT Services.
Community Utilities Grant for running costs of the Community Hub. Community Led Gardening and Food Growing Grant - Develop community garden within the grounds of the vicarage.
Household Support Fund Autumn Food.
Active Communities Grant to fund Pete’s Place staffing / project development and delivery.
Towards building repair costs.
Strategic development fund - towards Mission apprentice salary and operation support costs.
Assistance towards winter fuel 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 2022
| 5 6 7 **8 ** |
Tangible assets Cost At 1 January 2022 Additions At 31 December 2022 Depreciation At 1 January 2022 Charge for year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Debtors and prepayments Accrued income Other debtors Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Accruals |
£ 12,243 - 12,243 3,750 2,449 6,199 6,044 8,493 Equipment |
£ 500,711 - 500,711 49,908 10,014 59,922 440,789 450,803 2022 £ 3,416 297 3,713 2022 £ 123,202 277 123,479 2022 £ 1,020 1,020 Property improvement |
Total £ 512,954 - 512,954 53,658 12,463 66,121 446,833 459,296 2021 £ - - - 2021 £ 99,383 60 99,443 2021 £ 780 780 |
|---|---|---|---|---|
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
During the year, Janette Miller, a trustee was engaged on a freelance basis to provide admin services for the charity. She was paid £2,738 during the year for these services (2021: £2,310). The authority for this engagement arises from the governing document and meets the criteria set out in s185 of the Charities Act 2011.
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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 2022
9 Related party transactions continued
Trustee donations
During the year, the aggregate amount of donations to the charity during the year, given without conditions was £28,342 (2021: £40,517).
10 Operating leases
| Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: |
2022 £ 636 265 - 901 |
2021 £ 265 - - 265 |
|---|---|---|
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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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 123,132 157,483 Venue hire 25,755 19,347 Other earned income 7,041 5,718 VAT reclaim 6,146 - Bank interest 8 6 Total income 162,082 182,554 Expenditure Salaries, NICs and pension 30,472 38,616 Training - - Travel and subsistence 383 - Phone 849 588 Utilities 7,280 4,785 Insurance 3,940 3,709 Cleaning 3,836 594 Repairs and maintenance 25,563 83,392 Resources and congregation exp. 7,249 4,217 Administration 2,826 1,838 Communications and marketing 478 1,740 Printing and stationery 1,745 1,715 Home mission - donations 897 120 Overseas mission - donations 6,000 7,500 Events and activities 1,561 911 Diocesan share 41,562 43,749 Bank charges 235 264 Independent examination 1,020 780 Depreciation 12,463 12,463 Total expenditure 148,359 206,981 Net income / (expenditure) 13,723 (24,427) Transfers between funds - 2,364 Net movement in funds 13,723 (22,063) Fund balances brought forward 532,828 554,891 Fund balances carried forward 546,551 532,828 |
2022 Restricted funds £ 120,860 - - - - 120,860 36,505 - - 377 1,589 - 1,297 43,211 17 1,406 489 237 - - 34,409 - - - - 119,537 1,323 - 1,323 25,131 26,454 |
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 |
2022 Total funds £ 243,992 25,755 7,041 6,146 8 282,942 66,977 - 383 1,226 8,869 3,940 5,133 68,774 7,266 4,232 967 1,982 897 6,000 35,970 41,562 235 1,020 12,463 267,896 15,046 - 15,046 557,959 573,005 |
2021 Total funds £ 201,029 19,347 5,718 - 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 |
|---|---|---|---|---|
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