## 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
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**
1
## 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.
2
## 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.
3
## 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)
4
## 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
5
## 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.
6
## 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)
7
## 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
8
## 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.
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 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|
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 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.
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 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.
12
## 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|
|---|---|---|
13
## 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|
|---|---|---|---|---|
14