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 2022 to 31 December 2022
The Parochial Church Council of the Ecclesiastical Parish
of
Christ Church Upper Armley
Annual Report and Financial Statements
for the period 01 January 2022 to 31 December 2022
| 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 2022 to 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 |
|---|---|---|
| Rev’d Philip Arnold | Chair | |
| Rev’d June Cockburn | ||
| Moyra Thomas | PCC Secretary | |
| Denise Thompson | Churchwarden | Retired May 2022 |
| Steve Appleton | Churchwarden | |
| Isabelle Inman | Churchwarden | Appointed May 2022 |
| John Dunne | Treasurer | |
| Tim Harness | Retired August 2022 | |
| Tricia Shaw | ||
| Alice Easter | ||
| Alastair Hutchinson | ||
| Davis Shokri | ||
| Laura Stubbs | ||
| Natalie Hirst | ||
| Ruth Sarsfield | Appointed May 2022 | |
| Mark Dearden | Appointed May 2022 | |
| 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
Simon Bostrom
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 2022 to 31 December 2022
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 £28,418 including net income of £19,480 on restricted funds
There were insufficient funds available to pay the full Parish Share of £35,609 and a total of £26,200 was given during the year.
When agreeing the budget for 2022 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 £30,259 were held at 31 December 2022
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 2022 to 31 December 2022
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 A Dunne
Date: 13th March 2023
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 2022, 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 : Simon Bostrom
Date: 17th March 2023
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 2022 to 31 December 2022
| 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) |
2022 Unrestricted funds £ 71,948 6,756 78,704 1,645 59,993 8,128 69,766 8,938 8,938 21,321 30,259 |
2022 Restricted funds £ 12,920 12,950 25,870 - 6,390 - 6,390 19,480 19,480 22,075 41,555 |
2022 Total £ 84,868 19,706 104,574 1,645 66,383 8,128 76,156 28,418 28,418 43,396 71,814 |
2021 Total £ 68,171 13,277 |
|---|---|---|---|---|
| 81,448 | ||||
| 1,905 63,531 5,787 |
||||
| 71,223 | ||||
| 10,225 | ||||
| 10,225 33,171 |
||||
| 43,396 |
6
The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley
Balance sheet as at 31 December 2022
| 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) |
2022 Unrestricted funds £ 12,928 17,721 30,649 390 390 30,259 30,259 - 30,259 |
2022 Restricted funds £ - 41,555 41,555 - - 41,555 - 41,555 41,555 |
2022 Total £ 12,928 59,276 72,204 390 390 71,814 30,259 41,555 71,814 |
2021 Total £ 10,017 33,769 |
|---|---|---|---|---|
| 43,786 | ||||
| 390 | ||||
| 390 | ||||
| 43,396 | ||||
| 21,321 22,075 |
||||
| 43,396 |
The financial statements were approved at a meeting of the trustees and signed on its behalf by:
Signed: …John A Dunne Date: 13th March 2023
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 2022 to 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 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 2022 to 31 December 2022
| 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 Upkeep of Services Outreach Parish Pantry Other costs Independent examination fees (Included in Church Administration Costs) |
2022 £ 74,259 10,609 84,868 5,099 1,197 - - 12,950 460 19,706 2022 £ 1,645 1,645 5,041 5,377 5,350 10,462 856 26,200 2,236 365 1,584 2,248 4,932 1,732 66,383 390 |
2021 £ 58,759 9,412 |
|---|---|---|
| 68,171 | ||
| 2,510 533 300 2,386 7,548 - |
||
| 13,277 | ||
| 2021 £ 1,905 |
||
| 1,905 | ||
| 8,797 5,145 7,886 8,984 871 24,000 1,342 332 2,029 1,337 2,597 211 |
||
| 63,531 | ||
| 390 | ||
9
The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley
Notes to the accounts for the period 01 January 2022 to 31 December 2022
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 21,321 Restricted Funds: Contributions to Roof Repairs 21,239 Support for Afgan Refugees - Tower Fund 836 Hardship Fund donations - Parish Pantry - Energy Grant - 43,396 |
Incoming £ 79,027 320 5,000 - 12,600 5,450 2,500 104,897 |
2022 £ 7,052 - - 7,052 1 1 Outgoing £ (69,766) - (790) - (820) (4,780) - (76,156) |
2021 £ 9,727 - - |
|---|---|---|---|
| 9,727 | |||
| 1 1 Balance c/f £ 30,582 21,559 4,210 836 11,780 670 2,500 |
|||
| 72,137 |
Fund name Purpose of designation Restricted funds: Roof Repair Fund Funds to be used for roof repair project. Leeds Diocesan Board of Finance Funds to be used to assist with energy costs Tower Fund Funds to be used for bell tower repairs Allchurches Trust Ltd Funds to be used to support Afgan refugees Wortley Community Association Funds to support Parish Pantry food bank and other community services Hardship Fund Funds contributed to support people in the community 6 Debtors 2022 2021 £ £ Inland Revenue - Gift aid tax recoverable 12,928 10,017 7 Creditors 2022 2021 Independent examination 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 Donations from trustees and related parties
The total aggregate donations from trustees and related parties during the year was £22,755 (2021: £18,415).
11 Related party transactions
Philip Arnold and Steve Appleton are directors of Christ Church Armley Community Projects Ltd (CCACP). The PCC received £3,940 (2021 £2,260) for hire of office accommodation and facilities for use by CCACP. There are no outstanding balances between the PCC and CCACP at 31 December 2022 (2021 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 2022
| 2022 2021 Unrestricted Unrestricted funds funds £ £ Income Voluntary income 71,948 59,235 Other income 6,756 5,429 Total income 78,704 64,664 Expenditure Grants paid out 1,645 1,905 Activities directly relating to the work of the church 59,993 53,769 Church management and administration 8,128 5,160 Total expenditure 69,766 60,834 Net movement in funds 8,938 3,830 Fund balances brought forward 21,321 17,491 Fund balances carried forward 30,259 21,321 |
2022 Restricted funds £ 12,920 12,950 25,870 - 6,390 - 6,390 19,480 22,075 41,555 |
2021 Restricted funds £ 8,936 7,848 16,784 - 9,762 627 10,389 6,395 15,680 22,075 |
2022 Total funds £ 84,868 19,706 104,574 1,645 66,383 8,128 76,156 28,418 43,396 71,814 |
2021 Total funds £ 68,171 13,277 |
|---|---|---|---|---|
| 81,448 | ||||
| 1,905 63,531 5,787 |
||||
| 71,223 | ||||
| 10,225 33,171 |
||||
| 43,396 |
11