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**
1
## 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.
2
## 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:
1. To secure and sustain the charity’s financial viability, and for future planning.
2. To channel our resources in ways that coincide with our Vision/Business Planning.
3. 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………………………………………………….
3
## 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:
- 1 accounting records were not kept in respect of the charity 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: …………………………………… Name: E J Beverley
Relevant professional qualification or body: FCCA
Date: ………………………..
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
4
## 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|
|---|---|---|---|---|
5
## 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 …………………………………….
6
## 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.
7
## 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|-|-|
8
## 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|
|---|---|---|---|---|---|
## **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.
9
## 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|
|---|---|---|---|
This trustee is employed by the charity and this remuneration relates to that work rather than their position as a trustee.
10
## 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|
|---|---|
11
## 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|
|---|---|---|
12