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← The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Upper Armley

2023-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Charity number 1138550

Annual Report and Financial Statements

for the year ended 31 December 2023

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

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 12

Prepared by West Yorkshire Community Accountancy Service CIO

1

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

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 Rev’d Philip Arnold Chair Rev’d June Cockburn Retired December 2023 Moyra Thomas PCC Secretary Steve Appleton Churchwarden Isabella Inman Churchwarden John Dunne Treasurer Tricia Shaw Alice Easter Retired April 2023 Alastair Hutchinson Davis Shokri Laura Stubbs Natalie Hirst Ruth Sarsfield Mark Dearden Florence Nwachukwu Appointed April 2023 Charity number 1138550 Registered in England and Wales 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 FCIE West Yorkshire Community Accountancy Service CIO

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 year ended 31 December 2023

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.

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.

Public benefit statement

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

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 £13,417, including net income of £15,297 on unrestricted funds and net expenditure of £1,880 on restricted funds.

There were insufficient funds available to pay the full Parish Share of £37,481 and a total of £28,800 was given during the year.

When agreeing the budget for 2023 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 approximately £7,000.

Should our finances improve during the year however it was agreed that further payments should be made towards the Parish Share where possible.

3

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church Upper Armley

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

Reserves policy

The trustees aim to keep between approximately three and five months running costs in reserves. This is also to cover emergency building work. This policy will be reviewed at regular intervals as necessary.

The charity's free reserves, excluding fixed assets, at the year end were £45,556.

This figure includes funds designated totalling £14,000 towards roof repairs and the cost of employing a Youth worker. This leaves undesignated free reserves of 31,556. More detail is provided in note 9.

Approved by the board of trustees on 12/02/2024

John Anthony Dunne (Trustee)

4

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Independent examiner's report to the trustees of 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 charity for the year ended 31 December 2023, which are set out on pages 6 to 12.

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

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:

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

13/02/2024

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

5

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church Upper Armley

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)
87,942
Premises hire
6,538
Fees
1,938
Bank interest
79
Other income
-
Total income
96,497
Expenditure on:
Charitable grants and donations
618
Church activities
(3)
78,327
Management and administration
(4)
2,255
Total expenditure
81,200
Net income / (expenditure)
15,297
Fund balances brought forward
30,259
Fund balances carried forward
(5)
45,556		 2023
Restricted
funds
£
15,224
-
-
-
-
15,224
-
17,104
-
17,104
(1,880)
41,555
39,675		 2023
Total
funds
£
103,166
6,538
1,938
79
-
111,721
618
95,431
2,255
98,304
13,417
71,814
85,231		 2022
Total
funds
£
97,818
5,099
1,197
-
460
104,574
1,645
66,383
8,128
76,156
28,418
43,396
71,814

All incoming resources and resources expended derive from continuing activities.

6

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Balance sheet

as at 31 December 2023
2023
Unrestricted
£
Current assets
Debtors and prepayments
(6)
13,045
Cash at bank and in hand
(7)
32,991
Total current assets
46,036
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
480
Total current liabilities
480
Net current assets / (liabilities)
45,556
Net assets
45,556
Funds
Unrestricted funds
General unrestricted funds
31,556
Designated funds
(9)
14,000
Unrestricted funds
45,556
Restricted funds
-
Total funds
45,556		 2023
Restricted
£
-
39,675
39,675
-
-
39,675
39,675
-
-
-
39,675
39,675		 2023
Total
£
13,045
72,666
85,711
480
480
85,231
85,231
31,556
14,000
45,556
39,675
85,231		 2022
Total
£
12,928
59,276
72,204
390
390
71,814
71,814
30,259
-
30,259
41,555
71,814

The financial statements were approved by the board of trustees on 12/02/2024

John Anthony Dunne (Trustee)

7

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

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

All building refurbishment costs are written off in the year of expenditure. Depreciation is provided on tangible fixed assets costing more than £9,000 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.

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

Christ Church Upper Armley

Notes to the accounts continued

for the year ended 31 December 2023

2 Grants and donations
Contributions from church members
Venerable Bede Bramley
Leeds City Council (LCC)
Armley Helping Hands
Voluntary Action Leeds
East Keswick PCC
Leeds Church Extension Society (LCES)
New Wortley Community Association (NWCA)
Other donations
Previous year grants
3 Church activities
Utilities
Insurance
Maintenance of buildings and churchyards
Cleaning
Security system
Parish Share
Clergy expenses
Children's work expenses
Upkeep of Services
Outreach
Parish Pantry/Warm Spaces
Fundraiser costs
Support payments
Other costs
4 Management and administration
Salaries NI and pensions
Independent examination
Bank charges
Other admin costs		 2023
Unrestricted
funds
£
71,744
15,360
-
-
-
-
-
-
838
-
87,942		 2023
Restricted
funds
£
-
650
2,500
500
1,600
3,000
500
6,474
-
15,224		 2023
Total
funds
£
71,744
15,360
650
2,500
500
1,600
3,000
500
7,312
-
103,166
2023
Total
funds
£
13,107
5,808
18,518
8,437
951
28,800
2,612
878
626
2,792
3,604
3,420
3,910
1,968
95,431
2023
Total
funds
£
-
480
217
1,558
2,255		 2022
Total
funds
£
74,259
-
-
-
-
-
-
-
10,609
12,950
97,818
2022
Total
funds
£
5,041
5,377
5,350
10,462
856
26,200
2,236
365
1,584
2,248
4,932
-
-
1,732
66,383
2022
Total
funds
£
7,052
390
-
686
8,128

9

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church Upper Armley

Notes to the accounts continued

for the year ended 31 December 2023

4a Staff costs and numbers
Gross salaries
Social security costs
Pensions		 2023
£
-
-
-
-		 2022
£
7,052
-
-
7,052

The average number of employees during the year was 0, being an average of 0 full time equivalent (2022: 1, 1 FTE). There were no employees with emoluments above £60,000.

5 Restricted funds
Armley Good Neighbours Fund 1
Armley Good Neighbours Fund 2
Allchurches Trust
Tower Fund
Hardship Fund donations
NWCA Parish Pantry
Leeds Diocese Energy Grant
Youth Worker fund donations
LCES
Armley Helping Hands
LCC food parcels
Voluntary Action Leeds
East Keswick PCC
LCC MICE
LCC MICE
NWCA		 Balance b/f
£
21,559
-
4,210
836
11,780
670
2,500
-
-
-
-
-
-
-
-
-
41,555		 Incoming
£
-
2,174
-
-
-
-
-
4,300
3,000
2,500
300
500
1,600
150
200
500
15,224		 Outgoing
£
-
-
3,210
836
3,650
670
2,500
-
3,000
988
300
500
600
150
200
500
17,104		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance c/f
£
21,559
2,174
1,000
-
8,130
-
-
4,300
-
1,512
-
-
1,000
-
-
-
39,675

5 Restricted funds - continued

Fund name

Armley Good Neighbours Fund 1 Armley Good Neighbours Fund 2

Allchurches Trust Tower Fund Hardship Fund donations NWCA Parish Pantry

Leeds Diocese Energy Grant Youth Worker fund donations LCES Armley Helping Hands LCC food parcels Voluntary Action Leeds East Keswick PCC LCC MICE LCC MICE NWCA

Purpose of restriction

Restricted donations towards roof repairs.

Funds to be used for upkeep and improvement of the community space at Christ Church including essential church roof repairs and provision of disabled access.

Towards supporting Afghan refugees. Restricted donations to be used for bell tower repairs Funds contributed to support people in the community. Grant from New Wortley Community Association to support the Parish Pantry food bank and other community services. Towards heating costs.

Restricted donations towards the cost of a Youth Worker. Towards the cost of a Fundraiser.

Towards the provision of warm spaces. Towards food parcels. Towards the provision of warm spaces. Towards the running of our Parish Pantry Food Bank. Towards the running of our Parish Pantry Food Bank. Towards the running of our Parish Pantry Food Bank. Towards the running of our Parish Pantry Food Bank.

10

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Notes to the accounts continued

for the year ended 31 December 2023

**6 ** Debtors and prepayments 2023 2022
£ £
Accrued income 13,045 12,928
13,045 12,928
**7 ** Cash at bank and in hand 2023 2022
Cash at bank £
72,666		 £
59,276
Cash in hand - -
72,666 59,276
**8 ** Creditors and accruals 2023 2022
Accruals £
480		 £
390
480 390
**9 ** Designated funds Balance b/f
Outgoing		 Transfers Balance c/f
Armley Good Neighbours Fund 2 £
£
-
-		 £
10,000		 £
10,000
Youth worker fund -
-		 4,000 4,000
-
-		 14,000 14,000
Fund name Reason for designation
Armley Good Neighbours Fund 2 Funds to be used for upkeep and improvement of the community space at
Christ Church including essential church roof repairs and provision of
disabled access.

Youth worker fund Funds designated towards the costs of employing a Youth worker.

10 Related party transactions

Donations from trustees and related parties

The total aggregate donations from trustees and related parties during the year was £27,241 (2022: £22,755).

Trustee expenses

No trustee received any expenses during this year or the previous year.

Trustee remuneration and benefits

No trustee received any remuneration or benefit during this or the previous year.

Other related party transactions

Philip Arnold and Steve Appleton are directors of Christ Church Armley Community Projects Ltd (CCACP). The PCC received £5,520 (2022 £3,940) for hire of office accommodation and facilities for use by CCACP. There are no outstanding balances between the PCC and CCACP at 31 December 2023 (2022 Nil).

11

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 2023

2023
2022
Unrestricted Unrestricted
funds
funds
£
£
Income
Grants and donations
87,942
71,948
Premises hire
6,538
5,099
Fees
1,938
1,197
Bank interest
79
-
Other income
-
460
Total income
96,497
78,704
Expenditure
Charitable grants and donations
618
1,645
Church activities
78,327
59,993
Management and administration
2,255
8,128
Total expenditure
81,200
69,766
Net income / (expenditure)
15,297
8,938
Fund balances brought forward
30,259
21,321
Fund balances carried forward
45,556
30,259		 2023
Restricted
funds
£
15,224
-
-
-
-
15,224
-
17,104
-
17,104
(1,880)
41,555
39,675		 2022
Restricted
funds
£
25,870
-
-
-
-
25,870
-
6,390
-
6,390
19,480
22,075
41,555		 2023
Total
funds
£
103,166
6,538
1,938
79
-
111,721
618
95,431
2,255
98,304
13,417
71,814
85,231		 2022
Total
funds
£
97,818
5,099
1,197
-
460
104,574
1,645
66,383
8,128
76,156
28,418
43,396
71,814

12