2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St John, Bowling, Bradford

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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 2023

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The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford

Annual Report and Financial Statements for the year ended 31 December 2023

Contents	Page
Trustees' report	2 to 4
Examiner's report	5
Statement of financial activities	6
Balance sheet	7
Notes to the accounts	8 to 14

Prepared by West Yorkshire Community Accountancy Service CIO

The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford

Trustees' report for the year ended 31 December 2023

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

Position Dates Tim Thomas Chair Janette Miller Treasurer Simon Ward Sharon Ward Ian Eskriett Sandra Foxcroft Sue Hannan Paul Ayers Helen Eskriett Harold Kolawole

Appointed April 2023 Appointed April 2023

Charity number 1135113 Registered and principal address Bankers Neville Rd Lloyds Bank plc Bradford Hustlergate BD4 8TU Bradford BD1 1NT

Registered in England and Wales

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.

The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford

Trustees' report (continued) for the year ended 31 December 2023

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

We have had another busy and successful year at St John’s Bowling. We continue to operate a 7 day service and have seen our weekly footfall regularly rise to over 1000 people. The church congregation has grown in number with many new people attending from across the world. We have seen significant growth in the children’s and youth ministries in the last year, with many new families now part of St John’s Bowling Church.

St John’s Bowling Hub continues to host many local partners as well as running our own community outreach projects. In particular, the Pete’s Place project has continued to grow over the past 12 months and now has around 16 hours of weekly activity provision. This is primarily through the provision of food to the community through our Grub Club (low cost food shop), Grub Club Xtra (free emergency shopping) and the Pete’s Place hot meal provision. These community support sessions attracted people from over 35 nations. We also provided over 2200 free hot meals for the community. Other activity sessions included arts and crafts sessions and English language tuition. In total, Pete’s Place now supports over 100 local households each week. This work has flourished through strengthening our partnerships with other local organisations including schools and other charities. We have grown our staff and volunteer team in 2023, many thanks to some of our funders who have enabled this to take place. Special thanks to these volunteers who have given over 3500 hours of time serving at Pete’s Place.

Our usual variety of community activities running from the Hub have increased in the past 12 months including hosting local faith groups, exercise classes and addiction support groups as well as providing space to rent for private bookings and events.

We continue to face challenges operating from, and maintaining our ageing buildings in order to meet the needs of our local community. We are raising funds for the 2nd stage of the roofing repair project to include dry rot remediation, and hope to see this undertaken in 2024.

The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford

Trustees' report (continued) for the year ended 31 December 2023

Financial review

The net income for the year was £51,464, including net income of £43,936 on unrestricted funds and net income of £7,528 on restricted funds after transfers.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £151,432.

The reserves policy is to retain funds that are not committed 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 £260,000 which means that the reserves should be between £22,000 and £65,000.

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 and these are likely to cost around £100,000 leaving reserves in line with our policy.

Approved by the board of trustees on 25/03/2024

Janette Miller (Trustee)

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 2023, which are set out on pages 6 to 14.

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

02/04/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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 2023

Notes 2023 Unrestricted funds £ Income from: Grants and donations (2) 156,096 Venue hire 27,738 Other earned income 9,573 VAT reclaim 5,497 Bank interest 6 Insurance claims 1,909 Total income 200,819 Expenditure on: Salaries, NICs and pension (3) 19,281 Clergy expenses 1,191 Phone and internet 4,287 Utilities 1,943 Insurance 4,450 Cleaning 2,957 Repairs and maintenance 40,715 Resources and congregation expenses 8,406 Administration 4,500 Communications and marketing 565 Printing and stationery 1,919 Home mission - donations 1,300 Overseas mission - donations 6,040 Events and activities 6,512 Diocesan share 39,484 Bank charges 248 Independent examination 1,071 Depreciation 13,634 Total expenditure 158,503 Net income / (expenditure) 42,316 Transfers between funds 1,620 Net movement in funds 43,936 Fund balances brought forward 546,551 Fund balances carried forward (4) 590,487	2023 Restricted funds £ 141,857 - - - - - 141,857 65,725 - - 11,753 - 158 7,772 - 31 - - - - 47,270 - - - - 132,709 9,148 (1,620) 7,528 26,454 33,982	2023 Total funds £ 297,953 27,738 9,573 5,497 6 1,909 342,676 85,006 1,191 4,287 13,696 4,450 3,115 48,487 8,406 4,531 565 1,919 1,300 6,040 53,782 39,484 248 1,071 13,634 291,212 51,464 - 51,464 573,005 624,469	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

All incoming resources and resources expended derive from continuing activities.

The Parochial Church Council of The Ecclesiastical Parish Of St John, Bowling, Bradford

Balance sheet

as at 31 December 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 439,055 Total fixed assets 439,055 Current assets Debtors and prepayments (6) 4,884 Cash at bank and in hand (7) 151,077 Total current assets 155,961 Current liabilities: amounts falling due within one year Creditors and accruals (8) 4,529 Total current liabilities 4,529 Net current assets / (liabilities) 151,432 Net assets 590,487 Funds Unrestricted funds 590,487 Restricted funds - Total funds 590,487	2023 Restricted £ - - 16,678 17,304 33,982 - - 33,982 33,982 - 33,982 33,982	2023 Total £ 439,055 439,055 21,562 168,381 189,943 4,529 4,529 185,414 624,469 590,487 33,982 624,469	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

The financial statements were approved by the board of trustees on 25/03/2024

Janette Miller (Trustee)

The Parochial Church Council of The Ecclesiastical Parish

Of St John, Bowling, Bradford

Notes to the accounts

for the year ended 31 December 2023

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, if 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

The Parochial Church Council of The Ecclesiastical Parish

Of St John, Bowling, Bradford

Notes to the accounts

for the year ended 31 December 2023

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.

The Parochial Church Council of The Ecclesiastical Parish Of St

John, Bowling, Bradford

Notes to the accounts continued

for the year ended 31 December 2023

2 Grants and donations Archbishop Fund Bradford City Challenge Foundation CBMDC Community Building Grants CBMDC Household Support Fund 4 CBMDC Household Support Fund 5 CBMDC King's Coronation Leeds Diocese Department for Culture, Media and Sport DCMS People's Health Trust Active Communities Sainsbury Family Charitable Trusts The Joseph Rank Trust The Wilats Trust UK Shared Prosperity Fund CBDMC Community Gardening CBDMC - Disability Facilities CBMDC Queen's Platinum Jubilee Grant CBMDC Additional Restrictions Grant CBMDC - Transformation Fund CBMDC Household Support Fund 2 CBMDC Household Support Fund 3 Tesco Community Grant CBMDC Household Support Fund 1 Gift aid Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - - - - - - - - - - - - - - - - - - - 20,587 135,509 156,096	2023 Restricted funds £ 200 5,000 4,000 5,800 29,280 200 24,894 16,678 20,305 1,500 12,500 16,000 5,500 - - - - - - - - - - - 141,857	2023 Total funds £ 200 5,000 4,000 5,800 29,280 200 24,894 16,678 20,305 1,500 12,500 16,000 5,500 - - - - - - - - 20,587 135,509 297,953 2023 £ 80,871 5,746 (5,649) 4,038 85,006	2022 Total funds £ - 3,000 2,706 7,700 - - 22,551 - 11,984 - - 12,500 - 5,000 29,510 500 4,070 3,739 3,000 12,500 1,500 600 20,944 102,188 243,992 2022 £ 63,931 4,615 (4,615) 3,046 66,977

The average number of employees during the year was 4.7, being an average of 3.1 full time equivalent (2022: 4, 2.7 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2023	2022
	£	£
Costs of the scheme to the charity for the year	4,038	3,046
Amount of any contributions outstanding at the year end	-	-
Amount of any contributions prepaid at the year end	186	297

The Parochial Church Council of The Ecclesiastical Parish Of St

John, Bowling, Bradford

Notes to the accounts continued

for the year ended 31 December 2023

4 Restricted funds Bradford City Challenge Fdn. BACSA Arnold Clark The Wilats Trust BDMC - Disability Fund BDMC - Community Building BDMC - Community Garden BDMC - Autumn Food Peoples Health Leeds Diocese Leeds Diocese Energy Funding BDMC - Household Support BDMC - Coronation Archbishop Fund UK Shared Prosperity Fund Sainsbury Family Trusts The Joseph Rank Trust DCMS	Balance b/f £ 291 3,000 1,000 2,836 666 923 4,408 - 11,288 10 2,032 - - - - - - - 26,454	Incoming £ 5,000 - - 16,000 - 4,000 - 5,800 20,305 24,894 - 29,280 200 200 5,500 1,500 12,500 16,678 141,857	Outgoing £ 5,291 3,000 1,000 18,836 666 4,923 4,408 5,800 16,087 24,904 2,032 21,391 200 76 5,500 - 1,917 16,678 132,709	Transfers £ - - - - - - - - (1,620) - - - - - - - - - (1,620)	Balance c/f £ - - - - - - - - 13,886 - - 7,889 - 124 - 1,500 10,583 - 33,982

Fund name

Bradford City Challenge Fdn. BACSA

Arnold Clark The Wilats Trust BDMC - Disability Fund

BDMC - Community Building BDMC - Community Garden

BDMC - Autumn Food Peoples Health

Leeds Diocese

Leeds Diocese Energy Funding BDMC - Household Support BDMC - Coronation Archbishop Fund UK Shared Prosperity Fund Sainsbury Family Trusts The Joseph Rank Trust DCMS

Purpose of restriction

Towards the running costs of Pete's Place.

Funding from Bradford Anglican Council for Social Aid towards the running costs of Pete's Place.

Towards the running costs of Pete's Place. 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.

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.

Towards household support and food provision. Active Communities Grant to fund Pete’s Place staffing / project development and delivery. The transfer relates to Computer purchases. Strategic development fund - towards Mission apprentice salary and operation support costs.

Assistance towards winter fuel costs. Towards household support and food provision. Coronation Fund - Community Coronation Celebrations. To support evangelism through a local school Christian Union. To meet the needs of the Cost of Living Crisis in the Community. To fund cook and eat sessions.

Mission work with asylum seekers and refugees. Funding through the Community Organisations Cost of Living Fund.

The Parochial Church Council of The Ecclesiastical Parish Of St

John, Bowling, Bradford

Notes to the accounts continued

for the year ended 31 December 2023

5 6 7 8	Tangible assets Cost At 1 January 2023 Additions At 31 December 2023 Depreciation At 1 January 2023 Charge for year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 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 5,856 18,099 6,199 3,620 9,819 8,280 6,044 Equipment	£ 500,711 - 500,711 59,922 10,014 69,936 430,775 440,789 2023 £ 21,017 186 21,562 2023 £ 168,369 12 168,381 2023 £ 4,529 4,529 Property improvement	Total £ 512,954 5,856 518,810 66,121 13,634 79,755 439,055 446,833 2022 £ 3,416 297 3,713 2022 £ 123,202 277 123,479 2022 £ 1,020 1,020

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 £3,472 during the year for these services (2022: £2,738). The authority for this engagement arises from the governing document and meets the criteria set out in s185 of the Charities Act 2011.

The Parochial Church Council of The Ecclesiastical Parish Of

St John, Bowling, Bradford

Notes to the accounts continued

for the year ended 31 December 2023

9 Related party transactions continued

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £71,504 (2022: £28,342).

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:	2023 £ 4,911 4,336 - 9,247	2022 £ 636 265 - 901

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 2023

2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants and donations 156,096 123,132 Venue hire 27,738 25,755 Other earned income 9,573 7,041 VAT reclaim 5,497 6,146 Bank interest 6 8 Insurance claims 1,909 - Total income 200,819 162,082 Expenditure Salaries, NICs and pension 19,281 30,472 Training - - Clergy expenses 1,191 383 Phone and internet 4,287 849 Utilities 1,943 7,280 Insurance 4,450 3,940 Cleaning 2,957 3,836 Repairs and maintenance 40,715 25,563 Resources and congregation expenses 8,406 7,249 Administration 4,500 2,826 Communications and marketing 565 478 Printing and stationery 1,919 1,745 Home mission - donations 1,300 897 Overseas mission - donations 6,040 6,000 Events and activities 6,512 1,561 Diocesan share 39,484 41,562 Bank charges 248 235 Independent examination 1,071 1,020 Depreciation 13,634 12,463 Total expenditure 158,503 148,359 Net income / (expenditure) 42,316 13,723 Transfers between funds 1,620 - Net movement in funds 43,936 13,723 Fund balances brought forward 546,551 532,828 Fund balances carried forward 590,487 546,551	2023 Restricted funds £ 141,857 - - - - - 141,857 65,725 - - - 11,753 - 158 7,772 - 31 - - - - 47,270 - - - - 132,709 9,148 (1,620) 7,528 26,454 33,982	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	2023 Total funds £ 297,953 27,738 9,573 5,497 6 1,909 342,676 85,006 - 1,191 4,287 13,696 4,450 3,115 48,487 8,406 4,531 565 1,919 1,300 6,040 53,782 39,484 248 1,071 13,634 291,212 51,464 - 51,464 573,005 624,469	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