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**
1
## 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.
2
## 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:
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 two to three month’s expenditure.
Signed on behalf of the board of trustees on 25/04/2022
D Gerrard (Trustee)
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 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
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 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.
5
## 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)
6
## 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.
7
## 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|
8
## 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 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.
9
## 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|
|---|---|---|---|---|---|---|
10
## 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|
|---|---|---|
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 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|
|---|---|---|---|---|---|---|---|
12