2021-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Catherine's, Wakefield

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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 2021

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Annual Report and Financial Statements

for the year ended 31 December 2021

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 Accountancy Service CIO

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report for the year ended 31 December 2021

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

Rev'd David Gerrard Chair Rev'd Kathy Robertson Vice Chair Charles Vickers Elizabeth Crowther Treasurer Judith Holding Eleanor McGraw David Petts Peter Stephens Lisa Grant Revd Andrew Griffin Anita Lee Monica Marsden Elizabeth Koroma Sidney Clarkson Bernadette Dakin Howard Norton

Charity number 1140143 Registered in England and Wales Registered and 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 Stringer House 34 Lupton Street Leeds LS10 2QW

West Yorkshire Community Accountancy Service CIO

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.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Trustees' report (continued) for the year ended 31 December 2021

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 Christianity.

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.

The Charity has restarted the elderly day care service providing 15 places per day over a five day period.

Financial review

The net expenditure for the year was £75,410, including net expenditure of £70,765 on unrestricted funds and net expenditure of £4,645 on restricted funds after transfers.

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.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £69,964.

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:

To secure and sustain the charity’s financial viability, and for future planning.
To channel our resources in ways that coincide with our Vision/Business Planning.
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 two to three month’s expenditure.

Signed on behalf of the board of trustees on 25/04/2022

D Gerrard (Trustee)

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 2021, 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 Charities Act;
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.

E J Beverley FCCA

28/06/2022

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

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 2021

Notes 2021 2021 Centre Church Unrestricted Unrestricted funds funds Income from: £ £ Grants and donations (2) 7,143 6,167 Centre income 143,428 - Collections (Plate) - 5,097 Planned giving 2,605 19,285 Gift aid - 7,279 Fundraising - - Other income 524 274 Bank interest 22 - Profit on disposal of fixed assets 230 - Total income 153,952 38,102 Expenditure on: Day-care expenses 1,920 - Cafe expenses 30,008 222 Salaries (3) 115,215 - Redundancy 6,070 - Agency staff - - Travel, training and other staff costs 1,271 - Vicars' and other clergy expenses - 545 Vehicle costs 6,101 - Mission giving - 2,880 Common fund - 28,839 Insurance - 2,279 Cleaning 6,257 36 Administration 783 - Routine maintenance 9,158 1,629 Church running expenses - 950 Centre running expenses 5,694 - Telephone and internet 3,680 78 Utilities 13,705 1,000 Accountancy 5,325 - Independent examination 2,040 - Foodbank - - Repairs and maintenance 18,494 8,124 Miscellaneous expenses 179 393 Depreciation 3,121 - Volunteer expenses 20 - Total expenditure 229,041 46,975 Net income / (expenditure) (75,089) (8,872) Transfers between funds 14,497 (1,300) Net movement in funds (60,592) (10,173) Fund balances brought forward 62,520 84,465 Fund balances carried forward (4) 1,928 74,292	2021 Church Restricted funds £ 117,386 - - 5,024 - - - - - 122,410 - - 81,819 - - 1,529 - 7,743 - - - - - - - 734 - - - - 2,633 19,000 - - 400 113,858 8,552 (13,197) (4,645) 101,573 96,928	2021 Total funds 130,696 143,428 5,097 26,914 7,279 - 798 22 230 314,464 1,920 30,230 197,034 6,070 - 2,800 545 13,844 2,880 28,839 2,279 6,293 783 10,787 950 6,428 3,758 14,705 5,325 2,040 2,633 45,618 572 3,121 420 389,874 (75,410) - (75,410) 248,558 173,148	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

All incoming resources and resources expended derive from continuing activities.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Balance sheet

as at 31 December 2021 2021 Unrestricted £ Fixed assets Tangible assets (5) 6,156 Investments 100 Total fixed assets 6,256 Current assets Debtors and prepayments (6) 26,269 Cash at bank (7) 60,702 Total current assets 86,971 Current liabilities: amounts falling due within one year Creditors and accruals (8) 17,007 Total current liabilities 17,007 Net current assets 69,964 Net assets 76,220 Funds Unrestricted funds 76,220 Restricted funds - Total funds 76,220	2021 Restricted £ - - - - 96,928 96,928 - - 96,928 96,928 - 96,928 96,928	2021 Total £ 6,156 100 6,256 26,269 157,630 183,899 17,007 17,007 166,892 173,148 76,220 96,928 173,148	2020 Total £ 5,878 100 5,978 30,916 221,712 252,628 10,048 10,048 242,580 248,558 146,985 101,573 248,558

The financial statements were approved by the board of trustees on 25/04/2022

D Gerrard (Trustee)

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts

for the year ended 31 December 2021

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.

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.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2021

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 Charities Trust HM Revenue and Customs Making A Locally Ltd Neighbourly Foundation Nova Wakefield The Tudor Trust Wakefield Metropolitan District Council All Churches Trust Charities Aid Foundation (CAF) Community Foundation Morrisons Foundation Power To Change Wakefield District Health and Comm. Support Wakefield District Housing Donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2021 Unrestricted funds £ 300 - 1,000 400 4,500 - - - - - - - - - 7,110 13,310	2021 Restricted funds £ - 27,879 - - 19,000 55,000 10,000 - - - - - - - 5,507 117,386	2021 Total funds £ 300 27,879 1,000 400 23,500 55,000 10,000 - - - - - - - 12,617 130,696 2021 £ 187,763 10,525 (4,000) 2,746 197,034	2020 Total funds £ - 60,986 - - 2,184 37,000 55,650 17,400 10,500 1,000 8,394 25,000 1,500 5,000 43,749 268,363 2020 £ 180,076 7,980 (3,872) 2,495 186,679

The average number employees during the year was 14.5, being an average of 9.1 full time equivalent (2020: 15.6, 8.9 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2021	2020
	£	£
Costs of the scheme to the charity for the year	2,746	2,495
Amount of any contributions outstanding at the year end	406	220

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2021

4 Restricted funds Chapel fund WMDC Greggs Groundwork Eatwell Sir George Martin Trust Bishops Dev.Fund General Foodbank The Tudor Trust Morrisons Wakefield District Housing All Churches Trust JRS furlough scheme WMDC NOVA	Balance b/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	Incoming £ - - - - - - - 10,531 55,000 - - - 27,879 10,000 19,000 122,410	Outgoing £ - - 266 2,672 1,500 - - 14,223 17,083 8,394 5,000 734 27,879 17,107 19,000 113,858	Transfers £ - - - - - - - (6,846) (2,952) - - (3,399) - - - (13,197)	Balance c/f £ 5,681 239 - - - 1,344 1,400 3,360 71,637 - - 13,267 - - - 96,928

Fund name

Purpose of restriction

Chapel fund WMDC Greggs Groundwork Eatwell Sir George Martin Trust Bishops Dev.Fund General Foodbank

The Tudor Trust

Morrisons Wakefield District Housing All Churches Trust

JRS furlough scheme WMDC NOVA

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. The transfer relates to administration costs and use of the minibus.

Towards running costs and outreach work. The transfer relates to telephone and copying costs.

Towards the Foodbank.

Towards a new PA system. The transfer relates to the capitalisation of fixed assets purchased from the fund for the general purposes of the charity. Government Job Retention Scheme.

Towards salary costs for a Community Hub. Towards a new boiler.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2021

5 6 7 8	Tangible assets Cost At 1 January 2021 Additions Disposals At 31 December 2021 Depreciation At 1 January 2021 Depn reversed re. disposals Charge for year At 31 December 2021 Net book value At 31 December 2021 At 31 December 2020 Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals	8,214 - - 8,214 7,862 - 352 8,214 - 352 Plant and Machinary	1,280 3,399 - 4,679 1,280 - 850 2,130 2,549 - Computer and equipment	£ 56,992 - (8,598) 48,394 51,956 (8,598) 1,679 45,037 3,357 5,036 Motor Vehicles	£ 8,453 - - 8,453 7,963 - 240 8,203 250 490 2021 £ 16,675 2,315 7,279 26,269 2021 £ 157,630 - 157,630 2021 £ 10,852 6,155 17,007 Fixtures and Fittings	Total £ 74,939 3,399 (8,598) 69,740 69,061 (8,598) 3,121 63,584 6,156 5,878 2020 £ 21,846 2,059 7,011 30,916 2020 £ 221,710 2 221,712 2020 £ 6,192 3,856 10,048

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2021

9 Related party transactions

Trustee expenses

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

Trustee remuneration and benefits

Name of trustee Reason Legal authority Lisa Grant Centre manager Governing document	2021 £ 28,168 28,168	2020 £ 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.

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 £28,168 (previous year: £24,978).

Other transactions with trustees or related parties

Other transactions with trustees or related parties 10 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: Rebecca McCormick Daughter of Elizabeth Crowther Bookkeeping work Name of trustee or related party Relationship to charity Description of transaction	2021 £ 4,537 4,537 2021 £ 1,228 1,850 - 3,078	2020 £ 4,706 4,706 2020 £ 1,228 3,077 - 4,305

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 2021

2021 Centre Unrestricted funds Income Grants and donations 7,143 Centre income 143,428 Collections (Plate) - Planned giving 2,605 Gift aid - Fundraising - Other income 524 Bank interest 22 Profit on disposal of fixed assets 230 Total income 153,952 Expenditure Day-care expenses 1,920 Cafe expenses 30,008 Salaries 115,215 Redundancy 6,070 Agency staff - Travel, training and other staff costs 1,271 Vicars' and other clergy expenses - Vehicle costs 6,101 Mission giving - Common fund - Insurance - Cleaning 6,257 Administration 783 Routine maintenance 9,158 Church running expenses - Centre running expenses 5,694 Telephone and internet 3,680 Utilities 13,705 Accountancy 5,325 Independent examination 2,040 Foodbank - Repairs and maintenance 18,494 Miscellaneous expenses 179 Depreciation 3,121 Volunteer expenses 20 Total expenditure 229,041 Net income / (expenditure) (75,089) Transfers between funds 14,497 Net movement in funds (60,592) Fund balances brought fwd 62,520 Fund balances carried fwd 1,928	2020 Centre Unrestricted funds 56,508 144,730 - - - - 99 27 - 201,364 512 10,340 76,544 - 1,045 309 - 11,438 - - - 5,649 - 2,441 - 5,327 3,120 10,340 5,366 2,040 - 2,520 71 10,680 - 147,742 53,622 17,994 71,616 (9,096) 62,520	2021 Church Unrestricted funds 6,167 - 5,097 19,285 7,279 - 274 - - 38,102 - 222 - - - - 545 - 2,880 28,839 2,279 36 - 1,629 950 - 78 1,000 - - - 8,124 393 - - 46,975 (8,872) - (8,872) 84,465 75,593	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	2021 Church Restricted funds 117,386 - - 5,024 - - - - - 122,410 - - 81,819 - - 1,529 - 7,743 - - - - - - - 734 - - - - 2,633 19,000 - - 400 113,858 8,552 (13,197) (4,645) 101,573 96,928	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	2021 Total funds 130,696 143,428 5,097 26,914 7,279 - 798 22 230 314,464 1,920 30,230 197,034 6,070 - 2,800 545 13,844 2,880 28,839 2,279 6,293 783 10,787 950 6,428 3,758 14,705 5,325 2,040 2,633 45,618 572 3,121 420 389,874 (75,410) - (75,410) 248,558 173,148	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