## 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**
1
## 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.
2
## 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)
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 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:
- 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
3/4/2023
## **West Yorkshire Community Accountancy Service CIO**
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 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.
5
## 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)
6
## 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
7
## 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.
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 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|
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 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.
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 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.
11
## 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|
|---|---|---|
12
## 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|
|---|---|---|---|---|
13