## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
Registered Charity Number 1138550
## Annual Report and Financial Statements
for the period 01 January 2020 to 31 December 2020
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Annual Report and Financial Statements
## for the period 01 January 2020 to 31 December 2020
|**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 11|
1
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Trustees' report for the period 01 January 2020 to 31 December 2020
## **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** Rev’d Philip Arnold Chair Appointed September 2020 Rev’d Dan Ross Retired September 2020 Moyra Thomas PCC Secretary Margaret Jackson PCC Secretary Retired October 2020 Allan Langton Churchwarden Denise Thompson Churchwarden John Dunne Treasurer Emma Parsons Retired October 2020 Tim Harness Tom Bright Chair Tricia Shaw Elaine Wyatt Retired October 2020 Joanne Brophy Retired October 2020 Ian Brine Retired October 2020 Bukola Campbell Steve Appleton Mary Argyle Retired October 2020 Alice Easter Appointed October 2020 Alastair Hutchinson Appointed October 2020 **Charity number** Registered as a charity by the Charity Commission on 25 October 2010 (number 1138550) **Registered address Working address Bankers** 22 Hill End Crescent Christ Church Upper Armley HSBC Bank plc Leeds Armley Ridge Road 33 Park Row West Yorkshire Leeds LEEDS LS12 3PW West Yorkshire LS1 1LD LS12 3LE
## **Independent examiner**
Claire Welling
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
Governed under the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.
2
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Trustees' report (continued) for the period 01 January 2020 to 31 December 2020
## **Method of recruitment and appointment of trustees**
The trustees of the charity are appointed by the members of the Church at the Annual General Meeting. A third of the trustees retire by rotation each year at the AGM.
## **Objectives and activities**
## **The charity's objects**
Promoting in the ecclesiastical parish the whole mission of the Church.
In setting our objectives and planning our activities for the year, the incumbent and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion. In particular we try to enable ordinary people to live out their faith as part of our parish community through:
Provision of pastoral care for people living in the parish Worship and prayer and learning about the Gospel Raising awareness and understanding of religious beliefs and practices; Missionary and outreach work
## **The charity's main activities**
The charity is the Parochial Church Council of Christ Church, which is responsible for providing Christian worship each Sunday and Holy Days, including Holy Communion twice a month. The Christian faith is taught in church and in small groups; there are specific groups for under 16’s. Outreach to the local community takes place through courses and through networking.
## **Achievements and performance**
The church has maintained numbers attending services over the past year and in particular people from other cultures are being integrated.
The church has continued to hold separate teaching groups held for children and teenagers on Sundays. As part of our overall care of the congregation we have had for a number of years an emphasis on the care of both children and adults who are classified as having special needs. We also, as part of our pastoral care have an emphasis on caring for the elderly.
The church also supports financially other charities, which are involved in overseas mission, home mission and social concern projects.
## **Financial review**
The net income for the year was £5,016 including net income of £3,380 on restricted funds
There were insufficient funds available to pay the full Parish Share of £35,213 and a total of £24,000 was given during the year.
When agreeing the budget for 2021 the PCC noted that unfortunately we would not be in a position to pay the full requested amount of Parish Share with an estimated shortfall of at least £10,000.
Should our finances improve during the year however it was agreed that further payments should be made towards the Parish Share where possible.
## **Reserves policy**
Unrestricted general funds of £17,491 were held at 31 December 2020
The trustees aim to keep approximately three months running costs in reserves. This is also to cover emergency building work. This policy will be reviewed at regular intervals as necessary.
3
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Trustees' report (continued) for the period 01 January 2020 to 31 December 2020
## **Statement of trustees' responsibilities**
The trustees are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
At the time of signing these accounts the charity has been impacted by the global Covid-19 virus. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.’
The financial statements have been prepared under the historical cost convention. 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.
Signed on behalf of the board of trustees:
Signed: John Dunne
Name: John Dunne
Date: 8/2/21
4
The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 December 2020, which are set out on pages 6 to 11.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust'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 company as required by section 130 of the Act; or
- 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.
Signed: C. Welling… Name: Claire Welling
Date: 9/2/21
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
5
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Statement of Financial Activities for the period 01 January 2020 to 31 December 2020
|Notes
**Income**
(2)
Voluntary income
Other income
**Total income**
**Expenditure**
(3)
Grants paid out
Activities directly relating to the work of the church
Church management and administration
**Total expenditure**
**Net incoming recources**
**Net movement in funds**
**Total funds brought forward**
**Total funds carried forward**
(5)|2020
Unrestricted
funds
£
52,859
3,840
56,699
1,000
48,854
5,209
55,063
1,636
1,636
15,855
17,491|2020
Restricted
funds
£
3,463
5,994
9,457
1,463
3,127
1,487
6,077
3,380
3,380
12,300
15,680|2020
Total
£
56,322
9,834
66,156
2,463
51,981
6,696
61,140
5,016
5,016
28,155
33,171|2019
Total
£
70,291
9,778
80,069
500
60,579
6,448
67,527
12,542
12,542
15,613
28,155|
|---|---|---|---|---|
6
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Balance sheet as at 31 December 2020
|Notes
**Current assets**
Debtors and prepayments
(6)
Cash at bank and in hand
**Total current assets**
**Current liabilities:**
**amounts falling due within one year**
Creditors and accruals
(7)
**Total current liabilities**
**Net assets**
**Funds**
Unrestricted funds
Restricted funds
**Total funds**
(5)|2020
Unrestricted
funds
£
8,738
9,143
17,881
390
390
17,491
17,491
-
17,491|2020
Restricted
funds
£
-
15,680
15,680
-
-
15,680
-
15,680
15,680|2020
Total
£
8,738
24,823
33,561
390
390
33,171
17,491
15,680
33,171|2019
Total
£
8,450
20,095
28,545
390
390
28,155
15,855
12,300
28,155|
|---|---|---|---|---|
The financial statements were approved at a meeting of the trustees and signed on its behalf by:
Signed: John Dunne Date: 8/2/21
Name: John A Dunne - Treasurer
7
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
## Notes to the accounts
for the period 01 January 2020 to 31 December 2020
## **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 2015) 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, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.
Incoming resources from tax reclaims are included in the SoFA in the same period as the gift to which they relate.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
## **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**
All building refurbishment costs are written off in the year of expenditure. Depreciation is provided on tangible fixed assets costing more than £3,000 at rates calculated to write off the cost on a straight line basis over their expected useful economic lives.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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 Note 5 to the accounts.
8
## The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley
## Notes to the accounts for the period 01 January 2020 to 31 December 2020
|**2 Income**
Voluntary Income
Contributions from church members
Donations
Other Income
Hire of premises
Fees
Calendar sales
Insurance claim
Grants received
Other
**3 Expenditure**
Grants paid out
Charitable Donations
Activities directly relating to the work of the church
Utilities
Insurance
Maintenance of buildings and churchyards
Cleaning
Security system
Parish Share
Clergy expenses
Childrens work expenses
Other costs
Independent examination fees
(Included in Church Administration Costs)|2020
£
54,322
2,000
56,322
3,080
312
555
-
5,439
448
9,834
2020
£
2,463
2,463
8,103
4,916
3,480
9,875
911
24,000
169
28
499
51,981
390|2019
£
57,701
12,590
70,291
4,078
830
700
928
3,200
42
9,778
2019
£
500
500
8,588
4,991
10,272
8,870
576
24,168
1,908
307
899
60,579
390|
|---|---|---|
9
## The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley
## Notes to the accounts for the period 01 January 2020 to 31 December 2020
## **4 Staff costs and numbers**
|Payroll Costs
Gross Salaries
Employers NI
Pension Contributions
Average number employees during the year
Full time equivalent
**5 Movement in funds**
Balance b/f
£
Unrestricted funds:
General
15,855
Restricted Funds:
Contributions to Roof Repairs
12,300
Assistance with streamed services
-
Furlough grant
-
Romania Christmas Appeal
-
The Childen's Society
-
28,155
**Fund name**
Restricted funds:
Roof Repair Fund
Leeds Diosesan Board of Finance
HMRC Job retention Scheme
Romania Christmas Appeal
The Childen's Society
**6 Debtors**
Inland Revenue - Gift aid tax recoverable
**7 Creditors**
Independent examination|2020
2019
£
£
10,791
9,622
-
-
-
-
10,791
9,622
2
2
1
1
Incoming
Outgoing
Balance c/f
£
£
£
56,699
(55,063)
17,491
2,555
-
14,855
904
(79)
825
4,535
(4,535)
-
1,208
(1,208)
-
255
(255)
-
66,156
(61,140)
33,171
**Purpose of designation**
Funds to be used for roof repair project.
Funds to be used to assist with streamed services.
Funds to be used to subsidise job retentions.
Funds to support Romania Children
Funds to support The Children's Society
2020
2019
£
£
8,738
8,450
2020
2019
390
390|
|---|---|
## **8 Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **9 Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **10 Related party transactions**
Philip Arnold is a director of Christ Church Armley Community Projects Ltd (CCACP). The PCC received £2,880 (2019 £3,708) for hire of office accomodation and facilities for use by CCACP. There are no outstanding balances between the PCC and CCACP at 31 December 2020 (2019 Nil).
10
## The Parochial Church Council of the Ecclesiastical Parish of
## Christ Church Upper Armley
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020
|2020
2019
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Voluntary income
52,859
58,691
Other income
3,840
5,878
**Total income**
56,699
64,569
**Expenditure**
Grants paid out
1,000
500
Activities directly relating to the work of the church
48,854
57,379
Church management and administration
5,209
6,448
**Total expenditure**
55,063
64,327
**Net movement in funds**
1,636
242
**Fund balances brought forward**
15,855
15,613
**Fund balances carried forward**
17,491
15,855|2020
Restricted
funds
£
3,463
5,994
9,457
1,463
3,127
1,487
6,077
3,380
12,300
15,680|2019
Restricted
funds
£
11,600
3,900
15,500
-
3,200
-
3,200
12,300
-
12,300|2020
Total
funds
£
56,322
9,834
66,156
2,463
51,981
6,696
61,140
5,016
28,155
33,171|2019
Total
funds
£
70,291
9,778
80,069
500
60,579
6,448
67,527
12,542
15,613
28,155|
|---|---|---|---|---|
11