The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Charity number 1140143
Annual Report and Financial Statements for the year ended 31 December 2020
The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
Annual Report and Financial Statements for the year ended 31 December 2020
| Contents | Page |
|---|---|
| Trustees' report | 2 to 3 |
| Examiner's report | 4 |
| Statement of financial activities | 5 |
| Balance sheet | 6 |
| Notes to the accounts | 7 to 12 |
Prepared by West Yorkshire Community Accounting Service
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report for the year ended 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
Revd David Gerrard Chair Revd David Dodgson Charles Vickers Denis Auty Christine Dodgson Eleanor McGraw Judith Holding Barbara Stephens J. David Petts Amanda Vickers Treasurer Resigned November 2020 Irene Foreman Peter Stephens Lisa Grant Keith Marsden Revd Kathy Robertson Monica Marsden Secretary Elizabeth Crowther Treasurer Appointed November 2020 Charity number 1140143 Registered in England and Wales Principal address Bankers St Catherine's Church Centre Yorkshire Bank Doncaster Road 6-10 Northgate Wakefield Wakefield WF1 5HL WF1 1TA
Independent examiner
E J Beverley FCCA West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
Objectives and activities
The charity's objects
Promoting in the ecclesiastical parish the whole mission of the Church.
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report (continued) for the year ended 31 December 2020
Objectives and activities (continued)
The charity's main activities
Regular public worship & teaching of Christianity. Operation of a community centre providing activities for the benefit of all on an equal basis regardless of race, national/ethnic origin, disability, age, gender, sexual orientation, transgender identity or religion/belief to increase community cohesion & wellbeing.
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 and in particular the advancement of religion.
Achievements and performance
The charity has continued to run our emergency food bank and has increased the service to include a prescription service, shopping service and other support required by clients as a result of the pandemic. The charity has developed a hot/frozen meal service to elderly residents in Wakefield who have been self isolating.
Financial review
The net income for the year was £143,268, including net income of £62,909 on unrestricted funds and net income of £80,359 on restricted funds after transfers.
Going concern
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.
We have secured grant income via the Tudor Trust which will cover salaries and running costs going forward. WMDC have also agreed to continue to provide us with funding for the provision of day care. The Day Care service is also going to restart from April 2021 and this will general income via private clients. We do envisage a reduction in the salary bill as the majority of staff will be taking a reduction in hours.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £141,007.
Our Reserves Policy relates to funds which are freely available to be used for any designated purposes of the charity.
The purpose of unrestricted funds is to meet the costs of running and maintaining the Church Centre including the employment of staff.
Our aims are:
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To secure and sustain the charity’s financial viability, and for future planning.
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To channel our resources in ways that coincide with our Vision/Business Planning.
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To give reassurance to the general public that the charity intends to use all funds coming into its care for the purposes of the charity.
The current policy is to hold as reserve, resources equivalent to between three to six month’s expenditure.
Signed on behalf of the board of trustees:
Signed………………………………………………. (Trustee)
Name.………………………………………………….
Date………………………………………………….
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
Independent examiner's report to the trustees of The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2020, which are set out on pages 5 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
Since the charity's gross income exceeded £250,000 your examiner must be a member 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 member of ACCA 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:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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2 the accounts do not accord with those records; or
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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: …………………………………… Name: E J Beverley
Relevant professional qualification or body: FCCA
Date: ………………………..
West Yorkshire Community Accounting Service
Stringer House 34 Lupton Street Leeds LS10 2QW
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 December 2020
| Notes 2020 Centre Unrestricted funds £ Income from: Grants and donations (2) 56,508 Centre income 144,730 Collections (Plate) - Planned giving - Statutory fees - Gift aid - Fundraising - Other income 99 Bank interest 27 Total income 201,364 Expenditure on: Daycare purchases 512 Cafe purchases 10,340 Salaries (3) 76,544 Agency staff 1,045 Recruitment - Travel and training cost 309 Vicars' and other clergy expenses - Vehicle costs 11,438 Mission giving - Common fund - Insurance - Cleaning 5,649 Administration - Routine maintenance 2,441 Church running expenses - Centre running expenses 5,327 Telephone and internet 3,120 Utilities 10,340 Accountancy 5,366 Independent examination 2,040 Foodbank - Major repairs 2,520 Miscellaneous expenses 71 Depreciation 10,680 Total expenditure 147,742 53,622 Transfers between funds 17,994 Net movement in funds 71,616 Fund Balances brought forward (9,096) Fund Balances carried forward (4) 62,520 Net income / (expenditure) |
2020 Church Unrestricted funds £ 4,436 - 2,986 18,193 - 7,205 - - - 32,820 - - - - - - 1,219 - 2,780 28,839 2,051 - 286 - 50 - - 2,000 - - - - - - 37,225 (4,405) (4,302) (8,707) 93,172 84,465 |
2020 Church Restricted funds £ 207,419 - - 3,582 - - 25 - - 211,026 - 690 110,135 - - - - 323 650 - - 2,184 - 625 150 57 - - - - 2,161 - - - 116,975 94,051 (13,692) 80,359 21,214 101,573 |
2020 Total funds £ 268,363 144,730 2,986 21,775 - 7,205 25 99 27 445,210 512 11,030 186,679 1,045 - 309 1,219 11,761 3,430 28,839 2,051 7,833 286 3,066 200 5,384 3,120 12,340 5,366 2,040 2,161 2,520 71 10,680 301,942 143,268 - 143,268 105,290 248,558 |
2019 Total funds £ 36,782 246,527 8,689 16,213 4,286 8,267 - 1,954 47 322,765 2,736 26,517 193,546 2,381 207 3,260 1,821 14,397 2,594 27,986 1,971 6,050 81 6,070 355 9,403 2,485 17,574 5,697 2,055 2,359 1,008 810 10,591 341,954 (19,189) - (19,189) 124,479 105,290 |
|---|---|---|---|---|
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Balance sheet
| as at 31 December 2020 2020 Unrestricted £ Fixed assets Tangible assets (5) 5,878 Investments 100 Total fixed assets 5,978 Current assets Debtors and prepayments (6) 30,916 Cash at bank and in hand (7) 120,139 Total current assets 151,055 Current liabilities: amounts falling due within one year Creditors and accruals (8) 10,048 Total current liabilities 10,048 Net current assets / (liabilities) 141,007 Total assets less current liabilities 146,985 Net assets 146,985 Funds Unrestricted funds 146,985 Restricted funds - Total funds 146,985 |
2020 Restricted £ - - - - 101,573 101,573 - - 101,573 101,573 101,573 - 101,573 101,573 |
2020 Total £ 5,878 100 5,978 30,916 221,712 252,628 10,048 10,048 242,580 248,558 248,558 146,985 101,573 248,558 |
2019 Total £ 16,558 100 16,658 27,708 78,042 105,750 17,118 17,118 88,632 105,290 105,290 84,076 21,214 105,290 |
|---|---|---|---|
The financial statements were approved by the board of trustees on
Date: ……………………………………
Signed: …………………………………… (Trustee)
Name …………………………………….
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield
Notes to the accounts
for the year ended 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 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, 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.
Investments
Investments are stated at market value at the balance sheet date. The SOFA includes the net gains and losses arising on revaluations and disposals throughout the year.
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: Plant and machinery: over 6.67 years (15% Straight Line) Fixtures and fittings: over 10 years Motor vehicles: over 5 years
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.
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
for the year ended 31 December 2020
1 Accounting policies (continued)
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 the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
| 2 Grants and donations Nova The Tudor Trust Morrisons Wakefield District Housing Wakefield District Health and Comm. Support Community Foundation All Churches Trust JRS furlough scheme Charities Aid Foundation Power To Change Wakefield Metropolitan District Council Bishops Development Fund Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions |
2020 Unrestricted funds £ - - - - - - - - 10,500 25,000 - - 25,444 60,944 |
2020 Restricted funds £ 2,184 37,000 8,394 5,000 1,500 1,000 17,400 60,986 - - 55,650 - 18,305 207,419 |
2020 Total funds £ 2,184 37,000 8,394 5,000 1,500 1,000 17,400 60,986 10,500 25,000 55,650 - 43,749 268,363 2020 £ 180,076 7,980 (3,872) 2,495 186,679 |
2019 Total funds £ - - - - - - - - - - 2,220 3,500 31,062 36,782 2019 £ 184,028 9,919 (3,000) 2,599 193,546 |
|---|---|---|---|---|
The average number employees during the year was 15.6, being an average of 8.9 full time equivalent (2018: 16.6, 9.3 FTE).
There were no employees with emoluments above £60,000.
| Defined contribution pension scheme | 2020 | 2019 |
|---|---|---|
| £ | £ | |
| Costs of the scheme to the charity for the year | 2,495 | 2,599 |
| Amount of any contributions outstanding at the year end | 220 | 287 |
| Amount of any contributions prepaid at the year end | - | - |
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
for the year ended 31 December 2020
| 4 Restricted funds Chapel WMDC Greggs Groundwork Eatwell Sir George Martin Trust Bishops Dev.Fund General Foodbank Nova The Tudor Trust Morrisons Wakefield District Housing All Churches Trust JRS furlough scheme WMDC |
Balance b/f £ 5,681 239 1,000 3,000 1,500 1,800 2,200 5,794 - - - - - - - 21,214 |
Incoming £ - - - - - - 24,412 2,184 37,000 8,394 5,000 17,400 60,986 55,650 211,026 |
Outgoing £ - 734 328 - 456 800 2,616 2,184 328 - - - 60,986 48,543 116,975 |
Transfers £ - - - - - - - (13,692) - - - - - - - (13,692) |
Balance c/f £ 5,681 239 266 2,672 1,500 1,344 1,400 13,898 - 36,672 8,394 5,000 17,400 - 7,107 101,573 |
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Fund name
Chapel WMDC Greggs Groundwork Eatwell Sir George Martin Trust Bishops Dev.Fund General Foodbank Nova The Tudor Trust Morrisons Wakefield District Housing All Churches Trust JRS furlough scheme WMDC
Purpose of restriction
Funds from an appeal to build a chapel Music fund
Towards the Nourishment micro-business Towards the Nourishment micro-business Towards equipment for the Nourishment project
For a Bain Marie and Water boiler Towards the Open Hands meals provision
Towards the foodbank for providing food parcels and meals on site Towards the cost of PPE
Towards running costs and outreach work. Towards the Foodbank
Towards the Foodbank Towards a new PA system Government Job Retention Scheme Towards salary costs for a Community Hub
All transfers from restricted funds to centre funds relate to the provision of foodbank refreshments by the café, foodbank administration and vehicle costs.
Transfers from the church fund to the centre fund relate to the provision of service refreshments and church running costs.
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
for the year ended 31 December 2020
| 5 6 7 8 9 **10 ** |
Tangible assets Cost £ At 1 January 2020 8,214 1,280 56,992 At 31 December 2020 8,214 1,280 56,992 Depreciation At 1 January 2020 7,335 1,280 42,277 Charge for year 527 - 9,679 At 31 December 2020 7,862 1,280 51,956 Net book value At 31 December 2020 352 - 5,036 At 31 December 2019 879 - 14,715 Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Trustee expenses Trustee remuneration and benefits Name of trustee or related party Legal authority Lisa Grant Governing document Plant and Machinary Computer Equipment Motor Vehicles No trustee received any expenses during this year or the previous year. |
£ 8,453 8,453 7,489 474 7,963 490 964 2020 £ 21,846 2,059 7,011 30,916 2020 £ 221,710 2 221,712 2020 £ 6,192 3,856 10,048 2020 £ 24,978 24,978 Fixtures and Fittings |
Total £ 74,939 74,939 58,381 10,680 69,061 5,878 16,558 2019 £ 19,457 2,254 5,997 27,708 2019 £ 78,040 2 78,042 2019 £ 10,362 6,756 17,118 2019 £ 24,978 24,978 |
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This trustee is employed by the charity and this remuneration relates to that work rather than their position as a trustee.
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The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued
for the year ended 31 December 2020
11 Remuneration and benefits received by key management personnel
The key management personnel of the charity include the trustees and Centre manager. The total employee benefits received by the Centre Manager were £24,978 (previous year: £24,978).
12 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: |
MX3140N copier £ 1,228 3,077 - 4,305 |
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The PCC of the Ecclesiastical Parish of St Catherine's Wakefield
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2020
| 2020 2019 2020 2019 Centre Centre Church Church Unrestricted Unrestricted Unrestricted Unrestricted funds funds funds funds £ £ £ £ Income Grants and donations 56,508 6,640 4,436 3,497 Centre income 144,730 246,527 - - Collections (Plate) - - 2,986 8,689 Planned giving - - 18,193 16,213 Statutory fees - - - 4,286 Gift aid - - 7,205 8,267 Fundraising - - - - Other income 99 754 - 1,200 Bank interest 27 - - 47 Total income 201,364 253,921 32,820 42,199 Expenditure Daycare purchases 512 2,736 - - Cafe purchases 10,340 26,517 - - Salaries 76,544 180,925 - - Agency staff 1,045 2,381 - - Recruitment - 207 - - Travel and training cost 309 3,260 - - Vicars' and clergy expenses - - 1,219 1,821 Vehicle costs 11,438 14,397 - - Mission giving - - 2,780 2,594 Common fund - - 28,839 27,986 Insurance - - 2,051 1,971 Cleaning 5,649 4,909 - 1,141 Administration - 18 286 63 Routine maintenance 2,441 2,142 - 3,928 Church running expenses - - 50 355 Centre running expenses 5,327 9,403 - - Telephone and internet 3,120 2,485 - - Utilities 10,340 15,574 2,000 2,000 Accountancy 5,366 5,697 - - Independent examination 2,040 2,055 - - Foodbank - - - - Major repairs 2,520 1,008 - - Miscellaneous expenses 71 250 - 560 Depreciation 10,680 10,591 - - Total expenditure 147,742 284,555 37,225 42,419 Net income / (expenditure) 53,622 (30,634) (4,405) (220) Transfers between funds 17,994 34,100 (4,302) (17,808) Net movement in funds 71,616 3,466 (8,707) (18,028) Fund balances brought forward (9,096) (12,562) 93,172 111,200 Fund balances carried forward 62,520 (9,096) 84,465 93,172 |
2020 Church Restricted funds £ 207,419 - - 3,582 - - 25 - - 211,026 - 690 110,135 - - - - 323 650 - - 2,184 - 625 150 57 - - - - 2,161 - - - 116,975 94,051 (13,692) 80,359 21,214 101,573 |
2019 2020 2019 Church Restricted Total Total funds funds funds £ £ £ 26,645 268,363 36,782 - 144,730 246,527 - 2,986 8,689 - 21,775 16,213 - - 4,286 - 7,205 8,267 - 25 - - 99 1,954 - 27 47 26,645 445,210 322,765 - 512 2,736 - 11,030 26,517 12,621 186,679 193,546 - 1,045 2,381 - - 207 - 309 3,260 - 1,219 1,821 - 11,761 14,397 - 3,430 2,594 - 28,839 27,986 - 2,051 1,971 - 7,833 6,050 - 286 81 - 3,066 6,070 - 200 355 - 5,384 9,403 - 3,120 2,485 - 12,340 17,574 - 5,366 5,697 - 2,040 2,055 2,359 2,161 2,359 - 2,520 1,008 - 71 810 - 10,680 10,591 14,980 301,942 341,954 11,665 143,268 (19,189) (16,292) - - (4,627) 143,268 (19,189) 25,841 105,290 124,479 21,214 248,558 105,290 |
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