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2022-12-31-accounts

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Administrative Information

The Eldwick Church is a single congregation, local ecumenical partnership (LEP), created by the merger of Eldwick Methodist Church (EMC) and St Lawrence's (district) Church of England (the "Participating Churches"). The LEP was established formally on 10[th] October 2010, when the Constitution, as approved by the original Sponsoring Body, West Yorkshire Ecumenical Council (WYEC), was adopted, and the initial Trustees of the charity were elected and appointed. The inaugural service of the new LEP (in the format of a Methodist Covenant Service), duly took place on 2[nd] January 2011. The Eldwick Church is based at the St Lawrence's church building. The church and the newly built (2018/19), integrated church hall are situated in the centre of the village of Eldwick.

The Eldwick Church is part of the Diocese of Leeds within the Church of England, and of the Airedale Circuit of the Yorkshire West District of the Methodist Church of Great Britain. The Eldwick Church LEP is a charity, registered with the Charity Commission (under charity registration number 1139493). The previous Annual Congregational Meeting (ACM) was held on 15[th] May 2022.

Objects of the Charity – Public Benefit

The purpose of the Charity is to advance the Christian faith in the Area of Benefit, in accordance with the principles and practices of the Participating Churches. Eldwick Church provides a mix of styles of worship, all of which aim to be stimulating and challenging; and it seeks to encourage members to grow in the Christian faith and to demonstrate God's love in the local community and beyond.

To further and achieve its purpose, the Charity engages in a range of activities, either on its own or (where appropriate) with others. These include (but are not restricted to):

Trustees

The primary governing body of the charity is The Eldwick Church Trustees' Council. The following served as trustees during the year:

ees during the year:
Anglican Minister Revd Brian Greenfield – throughout 2022
Methodist Presbyter Revd TerryKeen – throughout 2022
Churchwarden Richard Arnold – retired at the ACM on 15thMay2022
Churchwarden Margaret Hartley– throughout 2022
Other elected trustees } Susan Huntington – throughout 2022(Chair from 15thMay)
} James Huntington – from 15hMay2022
} Gill Jowett – from 15hMay2022
} Julie Smith – retired at the ACM on 15thMay2022
} Anne Brown – retired at the ACM on 15thMay2022
Co-opted trustees } Carole O’Neill – to serve until ACM 2023
} Carleen Richardson – to serve until ACM 2023
] Monique Lees – to serve until ACM 2023
Secretary Alan Brown acted as Secretaryto the Trustees throughout 2022

Page | 1

Annual Report of the Trustees for the year ended 31[st] December 2022

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Under the terms of the Constitution (clause 22a), the current Minister of the LEP and Superintendent of the Airedale Circuit of the Methodist Church (Revd Clare Stainsby) are ex officio members of TEC Trustees' Council. Under powers available to the Circuit Superintendent, he/she may delegate this role and responsibility to one of the other Presbyters in the Circuit. Such delegation was made to Revd Terry Keen, with effect from 1[st] Sept 2021.

The Co-Opted Trustees were appointed by decision and invitation of the ex officio and elected Trustees, as provided for in the Constitution (clause 22c). Elected Trustees serve for a term of 3 years, or to the end of the 3[rd] Annual Congregational Meeting (ACM) following their election. Co-Opted Trustees serve until the next ACM, following their appointment. Following the Special Congregational Meeting (SCM), held on 6[th] March 2022, the maximum number of Co-Opted Trustees was increased from 2 to 4. There are currently 3 co-opted trustees and one vacancy.

This year the ACM will be held on Sunday, 21[st] May 2023. The Trustees held 10 meetings during the calendar year 2022. There was an average attendance rate of 82%.

Governance Structure and Processes

To drive the detailed activities and work of the church, the “pillar” structure was created in 2018/19. All church activities are managed through one or more (most activities involve cross-pillar collaboration to plan and deliver church activities), of the following pillar groups:

A “link trustee” is responsible for communication between the trustees (objectives and ideas for plans and actions informed and explained) and the pillar group co-ordinators (feedback, clarification and alternative suggestions as to approaches/plans). The link trustees are not the de facto leaders/chairs of their assigned pillars – each pillar determines how it will manage and govern its’ own discussions and deliberations.

Full congregational meetings are held, in accordance with the LEP Constitution, as follows:

TEC Activities and Achievements in 2022

A summary of the work done in 2022 is set out below; grouping the activities and achievements under the following headings, which are the main strategic objectives of the church:

Annual Report of the Trustees for the year ended 31[st] December 2022

Page | 2

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Developing Confident Christians

Growing the Church (younger)

Serving the Community

Page | 3

Annual Report of the Trustees for the year ended 31[st] December 2022

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

Serving the Community (cont’d)

Church Membership

The membership roll has been maintained regularly throughout the period, and will be formally presented, and confirmed at the next ACM on 21[st] May 2023. The most recent version of the membership roll (as at 1[st] May 2023) and supplementary schedules show:

All persons in each of the above categories are included on the pastoral care lists.

Church Attendance

Sunday services in 2022 showed a slow but steady rise in numbers and have started to recover to prepandemic levels. However, this is not the case for families, children, and young people; a situation experienced in other churches and accelerated by Covid. This is being partly addressed through Messy Church and Time to Breathe. Both initiatives are generally attended by folk who do not come to church on a Sunday morning. For these people, Messy Church and Breathe are Church.

Financial Report

Supporting the activities and achievements noted above, we continue to exercise strong controls and disciplines over our finances, both income and expenditure. This has resulted in a sound and stable financial position, as described in the following paragraphs. It has also enabled us to maintain the good state of the fabric of the building and to make further investments in technology to support and enhance our worship, charitable giving, communications and administration.

Total recurring income for the year on unrestricted funds was £95,408 (£93,510 in 2021). The total expenditure in the period was £94,881 (£87,949 in 2021). This would have generated an operating surplus on General (unrestricted) Fund of just £527. However, TEC benefited from a significant level of nonrecurring income in 2022 (mix of Covid loss grants and one-off donations/legacies). This amounted to £12,517, which resulted in an overall surplus of £13,043 (compared to a surplus of £5,562 in 2021). Page | 4 Annual Report of the Trustees for the year ended 31[st] December 2022

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

General (Unrestricted) Fund

After charging an unrealised loss of £3,299 on the value of investments (in 2021 there was an increase of £3,424) and any transfers between reserves, the net surplus generated in the year on the Unrestricted Fund was £9,744 (2021 = surplus of £8,786).

Charitable donations amounted to £4,900 (2021 = £4,018).

Other (Restricted) Funds

During 2022, these comprised:

Restricted fund monies and balances may only be applied to the specific purposes for which the monies were given.

Movements & Balances on Restricted Funds

The movements during the year on all of these restricted funds are set out in note 10 (page 8) of the statutory accounts. As at 31[st] December 2022 the balances on restricted funds were as follows:


Building Development

Eldwick Golden Oldies

Garden Project
Total
£816,153
£2,081
£2,900
£821,134

A total of £9,669 (2021 = £7,786) was donated for specific Mission Giving purposes, all of which was distributed in the year to the designated charities. Combined with the donations from the Unrestricted Fund, this resulted in total charitable giving of £14,569 in the year (in 2021 = £11,804). This represented some 12.2% of total income (in 2021 = 10.2%).

Capital Commitments

There were no outstanding capital commitments at 31[st] December 2022 (2021 = £nil).

Reserves Policy

It is the policy of the LEP (as/when possible), to maintain a balance on unrestricted funds (i.e. General Fund), which equates to a minimum of three (3) months and up to six (6) months of general, recurring expenditure. The balance of £50,600 (2021 = £40,856) on the General (Unrestricted) Fund at the year-end equates to 6.4 months of such expenditure (in 2021 = 5.2 months). This is held to cover any future deficits on annual income and expenditure accounts, or emergency situations which may arise. The draft budget for 2023, as approved by the trustees, shows a year end result of cover of 5.8 months. The latest forecast predicts that it will be less than (at circa 5.3 months).

Page | 5

Annual Report of the Trustees for the year ended 31[st] December 2022

Trustees Report 2022 The Eldwick Church (TEC) Local Ecumenical Partnership (LEP)

The balance sheet at 31[st] December 2022 showed adequate cash balances to meet current and projected liabilities (both revenue and capital), and reserves on Unrestricted Funds were within the parameters of the reserves policy.

Investments

It is our policy to invest the available balances of our funds with the Church Commissioners and Local Authority fund (CCLA Investment Management Ltd.) and to hold deposits with various financial institutions, selected to provide a reasonable level of return, balanced with flexible and timely access to funds.

Statement of trustees' responsibilities for the financial statements

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable laws and United Kingdom Generally Accepted Accounting Practice.

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to:

Approved by The Eldwick Church Trustees' Council on 28[th] March 2023 , and signed on its behalf by:

Susan Huntington (Chair)

Alan Brown (Secretary to the Trustees) --------------------------------------------------------------------

Page | 6

Annual Report of the Trustees for the year ended 31[st] December 2022

THE ELDWICK CHURCH

ACCOUNTS

FOR THE YEAR ENDED

31 December 2022

Charity Number: 1139493

THE ELDWICK CHURCH LEP

INDEPENDENT EXAMINER'S REPORT - 2022

Independent Examiner's report to the Trustees Council of The Eldwick Church

I report on the accounts of the Trust for the year ended 31 December 2022 which are set out on pages

3 and 4 together with the accounting policies and notes on pages 5 to 8.

Respective responsibilities of the Trustees and the Independent Examiner

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees

consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to :

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters.

The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

1. which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 130 of the 2011 Act; or to prepare accounts which accord with the accounting records have not been met; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Emma Wilson FCA

The Old Malthouse Ryecroft Bingley BD16 1DH

28 March 2023

Page 2

THE ELDWICK CHURCH

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE PERIOD ENDED 31 DECEMBER 2022

Note
INCOMING RESOURCES
Incoming resources from donors
2a
Other voluntary income
2b
Charitable & ancillary trading
2c
Other incoming resources (investments, etc.)
2d
TOTAL INCOMING RESOURCES
RESOURCES USED
Missionary & charitable donations
3a
Activities directly related to Church work
3b
Fund Raising & Publicity
3c
Church management & administration
3d
TOTAL RESOURCES USED
SURPLUS/ (DEFICIT) FOR THE YEAR
TRANSFER BETWEEN FUNDS
OTHER RECOGNISED GAINS
Unrealised gains/ (losses) on investments
NON-RECURRING INCOME
4
FUND BALANCES B/F AT 1 JANUARY
BALANCES C/F AT 31 DECEMBER
Unrestricted
Restricted
Building
Funds
Funds
Funds
£
£
£
71,292
11,478
0
19,095
0
0
16,685
0
0
852
0
0
107,923
11,478
0
5,671
12,986
0
85,766
0
17,759
2,827
0
0
617
0
0
94,881
12,986
17,759
13,042
(1,508)
(17,759)
(3,300)
1,250
9,743
(1,508)
(16,509)
40,856
6,489
832,662
50,599
4,981
816,153
2022
Total
£
82,770
19,095
16,685
852
119,401
18,657
103,525
2,827
617
125,626
(6,224)
-
(3,300)
1,250
(8,274)
880,007
871,733
2021
Total
£
82,219
13,739
19,094
692
115,744
30,656
97,621
915
2,169
131,361
(15,617)
-
3,424
1,250
(10,943)
890,950
880,007

The accounting policies and notes on pages 5 to 8 form an integral part of these financial statements.

Page 3

THE ELDWICK CHURCH

BALANCE SHEET AS AT 31 DECEMBER 2022

Note
FIXED ASSETS
Tangible Fixed Assets
6
Investments
7
Total Fixed Assets
CURRENT ASSETS
Debtors & prepayments
8
Cash at bank and in hand
Current Assets
Sundry creditors & accruals
9
Loans from congregation
9
NET CURRENT ASSETS / (LIABILITIES)
NET ASSETS / (LIABILITIES
REPRESENTED BY:
Unrestricted Funds
11
Building Fund
10 & 11
Other Restricted Funds
10 & 11
TOTAL RESERVES
CURRENT LIABILITIES
(amounts falling due within 1 year)
2022
£
816,915
25,169
842,084
4,467
34,196
38,663
9,014
0
29,649
871,733
50,599
816,153
4,981
871,733
2021
£
834,674
27,727
862,401
5,063
19,567
24,630
6,024
1,000
17,606
880,007
40,856
832,662
6,489
880,007

Signed: Revd. Brian Greenfield Minister

James Huntington Treasurer

Date: 28 March 2023

The accounting policies and notes on pages 5 to 8 form an integral part of these financial statements.

Page 4

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

1. ACCOUNTING POLICIES

The Accounts (financial statements) have been prepared in accordance with the Church Accounting Regulations 2006, and in accordance with Accounting and Reporting by Charitie: Statement of Recommended Practice applicable to charities preparing their accounts in accorance with the Financial Reporting Standard for Smaller Entities published on 16 July 2014, the Financial Reporting Standard for Smaller Entities (effective January 2015) and the Charities Act 2011 and applicable regulations. The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

The financial statements include all transactions, assets and liabilities for which the Trustees' Council is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

Funds

Incoming Resources

Page 5

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

**2 ** INCOMING RESOURCES Unrestricted Restricted Restricted Total Total
General Other Building 2022 2021
Funds Funds Funds £ £
2(a) Incoming resources from donors
Planned giving: 49,496 49,496 48,402
Collections at all services 1,112 1,112 657
Sundry donations 7,218 9,539 16,756 17,875
Tax reclaim 13,466 1,939 15,405 15,285
71,292 11,478 - 82,770 82,219
2(b) Income from charitable and ancillary trading
Fees (weddings & funerals) 1,402 1,402 1,923
Letting of Church premises 17,693 17,693 11,816
19,095 - - 19,095 13,739
2(c) Other ordinary incoming resources
Sundry income from social & 10,618 10,618 5,926
fund-raising activities
Grants received 6,067 - 6,067 13,168
16,685 - - 16,685 19,094
2(d) Income from investments
Dividends and interest received 852 852 692
852 - - 852 692
TOTAL INCOMING RESOURCES 107,923 11,478 - 119,401 115,744
(recurring)
**3 ** RESOURCES USED Unrestricted Restricted Restricted Total Total
General Other Building 2022 2021
Funds Funds Funds £ £
3(a) Mission & Outreach - Donations & Costs
Donations to UK causes 2,973 7,313 10,286 6,953
Donations to overseas causes 1,432 2,356 3,788 4119
Emergency & one-off appeals 494 - 494 732
Other donations & expenses 3,317 3,317 16,853
Mission & outreach costs 772 772 1,999
5,671 12,986 - 18,657 30,656
3(b) Activities directly relating to the church
Share to the Diocese & Circuit 50,155 50,155 51,272
Office & clergy expenses 1,451 1,451 1,162
Church service upkeep 2,348 2,348 1,695
Employment costs 12,536 12,536 10,343
Property running & project costscosts 10,605 10,605 10,004
Property maintenance costs 8,671 8,671 5,386
Depreciation 17,759 17,759 17,759
85,766 - 17,759 103,525 97,621

Page 6

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Unrestricted
Restricted
Restricted
General
Other
Building
2022
Funds
Funds
Funds
£
3(c) Fund-raising and publicity
Costs of social events
2,827
-
2,827
2,827
-
-
2,827
3(d) Church management and administration
Office expenses
335
335
Professional fees
282
282
617
-
-
617
TOTAL RESOURCES USED
94,881
12,986
17,759
125,626
(recurring items)
4 NON-RECURRING & PRIOR YEAR INCOME
Sale of assets
-
Legacies & non recurring income
1250
1,250
-
-
1,250
1,250
5 NON-RECURRING EXPENDITURE
Capital expenditure
-
-
-
-
-
-
6 TANGIBLE FIXED ASSETS
Cost:
Building
Fixtures &
Fittings
At 1 January 2022
887,929
-
Additions
Disposals
At 31 December 2022
887,929
-
Accumulated depreciation:
At 1 January 2022
53,255
-
Charge for year
17,759
-
On disposals
-
At 31 December 2022
71,014
-
Net book amount at 31 December 2022
816,915
-
Net book amount at 31 December 2021
7 INVESTMENTS
2022
£
25,169
25,169
Investments represent shares in the Central Board of Finance (CBF) of the
Church of England Investment Fund.
At 31 December 2022, 1,218.15 shares were held in the CBF fund
(2021: 1,184.01 shares). The values of these, based on share prices at 31
December were:
Unrestricted
Restricted
Restricted
General
Other
Building
2022
Funds
Funds
Funds
£
2,827
-
2,827
Unrestricted
Restricted
Restricted
General
Other
Building
2022
Funds
Funds
Funds
£
2,827
-
2,827
Unrestricted
Restricted
Restricted
General
Other
Building
2022
Funds
Funds
Funds
£
2,827
-
2,827
2021
£
915
2,827 -
-
2,827
915
335
282
633
1,536
617 -
-
617
2,169
94,881 12,986
17,759
125,626
131,361
-
1250
1,250
-
1,250
- -
1,250
1,250
1,250
- - -
- -
-
-
-
887,929
-
-
887,929
53,255
17,759
-
71,014
816,915
834,674
2021
£
27,727
25,169 27,727

Page 7

THE ELDWICK CHURCH LEP

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

8 DEBTORS
Income tax recoverable
Other debtors & pre-payments
9 LIABILITIES : AMOUNTS DUE WITHIN ONE YEAR
Other creditors
Accruals
Loans from congregation
2022
2021
£
£
4,093
4,589
374
474
4,467
5,063
1,750
-
7,264
6,024
0
1,000
9,014
7,024

10 RESTRICTED FUNDS

Building Fund
Mission Giving
Golden Oldies
Garden Project
11 NET ASSETS BY FUND
Tangible Assets
Investments
Current Assets
Creditors: Amounts falling due
within one year
Balance at 01
January 2022
Income &
donations &
transfers
Expenditure
Balance at 31
December
2022
Balance at 31
December
2021
832,662
1,250
(17,759)
816,153
832,662
-
9,631
(9,631)
0
-
-
2,295
1,116
(1,330)
2,081
2,295
4,194
693
(1,987)
2,900
4,194
839,151
12,690
(30,707)
821,134
839,151
Unrestricted
Funds
Restricted
Building
Fund
Restricted
Goldies and
Other Funds
Total
Funds
2022
Total
Funds
2021
816,915
816,915
852,433
25,169
25,169
23,612
34,444
(762)
4,981
38,663
19,603
(9,014)
(9,014)
(4,698)
50,599
816,153
4,981
871,733
890,950

Page 8

THE ELDWICK CHURCH LEP INDEPENDENT LYAMINERS REPORT. 2022 Independent Examiner's report to the Trustees Council olThe Eldwick Church I report on the accounts of the Trust for the year ended 31 December 2022 which are set out on pages 3 anfl 4 tO8ether wilh the accounting pdicies and notes on pages 5 to 8. Respectlve responJlWlltles ol the Tntstees and th• Ind•pethleht Examinèr The tharity's trustees are responsible lor the Preparation of the accounts. The charity's trustees tonsider that an audit is noi requsred for this year under section 144121 of the Chartties Act 2011 Ithe 2011 Act) and that an independent examinats.on is needed. It Is my responsi￿"lity to: lil examine the accounts ￿nder sertion 145 of the 2011 Act. li51 follow the Pr￿ed￿re$ laid down in the general Directions givefi by the Chairty Commi551on under sectlon 14515llbl of the 2011 Aci,. and liiil state whether particular matters have come to my attention. Basis of Independent E￿MInEr'S $￿ement My examination was carried out In accordance wlth the Gerheral Difertions w'ven by the Charity Commission. An examination indudes a review of thè a¢countln8 records kepi by the ¢harity and a comparlson of the accounts presented with those records. It •150 I￿ludeS considerat￿n of any unusual items or disc105ures in the accounts and 5eekinB explanations from the Trustees conceinin8 any such Matters. The procedures undertaken do not provide all the evthnce thoi would be required in a full audit, and consequentty I do not expre$5 an audtt opinion on the ac¢ounis. Independent Examlnerfs SLthmenl In connection with my examination, no matter has come to my attention.. which gives me reasonable cause to believe that. in any material respert, the requirements to keep accounting records in accordance wth Section 130 of the 2011 Act; or to prepare accounts which accord with the accounting record5 have not been met- or to which, in my opinion. altentlon should be drawn In order to enable a proper understandin8 of the accounts to be reached. Emma Wllson FCA The Old Malthouse Ryecroft Bin8ley BD16 IDH 28 March 2023 PaKe I