2022-12-31-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 2022

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

Annual Report and Financial Statements for the year ended 31 December 2022

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 13

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 2022

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 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 Anita Lee Appointed 8 May 2022 Monica Marsden Appointed 8 May 2022 Bernadette Dakin Appointed 8 May 2022 Howard Norton Resigned 8 May 2022 Kiran Arya Appointed 8 May 2022 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

Registered in England and Wales

Independent examiner

E J Beverley FCCA West Yorkshire Community Accountancy Service CIO

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.

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.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Trustees' report (continued) for the year ended 31 December 2022

Objectives and activities (continued)

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 until July 2022 when we switched to a Community Pantry Model. This continues to support the most vulnerable individuals and families in the Wakefield district.

The hot/cold food delivery service continues to a success delivering to vulnerable/isolated individuals across the district.

The day care service continues to grow in numbers accessing the service and provides 20 places per day Monday to Friday

Financial review

The net expenditure for the year was £47,638, including net expenditure of £36,158 on unrestricted funds and net expenditure of £11,480 on restricted funds after transfers.

The charity has fully reviewed expenditure/expenses and has identified areas where cost savings can be made and these will be implemented going forward.

The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved. They acknowledge the challenges faced in recent years, these are predominantly due to Covid recovery and a lack of applications for grant income. These have been addressed, we are now seeking funding again, areas of our income are now increasing and we are looking at places where our costs can be cut. We have provision for redundancy payments if the need should arise. The trustees are therefore confident that there are no material uncertainties about the going concern of the charity.

Reserves policy

The charity's free reserves, excluding fixed assets, at the year end were £26,616.

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.

Approved by the board of trustees on 22/05/2023

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 2022, which are set out on pages 5 to 13.

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 fellow 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 fellow 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

31/05/2023

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 2022

Notes 2022 2022 Centre Church Unrestricted Unrestricted funds funds Income from: £ £ Grants and donations (2) 10,209 35,085 Centre income 180,308 - Collections (plate) - 5,998 Planned giving 1,047 24,264 Gift aid - 8,518 Other income 4,960 1,523 Bank interest 110 - Profit on disposal of fixed assets - - Total income 196,634 75,388 Expenditure on: Day-care expenses 2,454 - Cafe expenses 25,689 - Salaries (3) 173,313 3,587 Redundancy - - Agency staff 752 - Travel, training and other staff costs 565 - Vicars' and other clergy expenses 328 382 Vehicle costs 15,107 - Mission giving - 3,180 Common fund - 29,164 Insurance 1,887 2,044 Cleaning 7,718 - Administration 246 - Routine maintenance 2,977 906 Church running expenses 20 3,403 Centre running expenses 4,625 411 Telephone and internet 3,710 77 Utilities 12,718 - Accountancy and professional fees 6,863 18 Independent examination 2,040 - Foodbank - - Repairs and maintenance 233 680 Miscellaneous expenses 499 - Depreciation 4,948 - Volunteer expenses - 20 Freelance fees - - Total expenditure 266,692 43,872 Net income / (expenditure) (70,058) 31,516 Transfers between funds 2,384 - Net movement in funds (67,674) 31,516 Fund balances brought forward 1,928 74,292 Fund balances carried forward (4) (65,746) 105,808	2022 Church Restricted funds £ 60,798 - - - - - - - 60,798 - 4,744 61,049 - - - - - - - - - - - - - - - - - - - - - - 4,101 69,894 (9,096) (2,384) (11,480) 96,928 85,448	2022 Total funds £ 106,092 180,308 5,998 25,311 8,518 6,483 110 - 332,820 2,454 30,433 237,949 - 752 565 710 15,107 3,180 29,164 3,931 7,718 246 3,883 3,423 5,036 3,787 12,718 6,881 2,040 - 913 499 4,948 20 4,101 380,458 (47,638) - (47,638) 173,148 125,510	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

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 2022 2022 Unrestricted £ Fixed assets Tangible assets (5) 13,346 Investments 100 Total fixed assets 13,446 Current assets Debtors and prepayments (6) 27,317 Cash at bank and in hand (7) 28,081 Total current assets 55,398 Current liabilities: amounts falling due within one year Creditors and accruals (8) 28,782 Total current liabilities 28,782 Net current assets 26,616 Net assets 40,062 Funds Unrestricted funds 40,062 Restricted funds - Total funds 40,062	2022 Restricted £ - - - - 85,448 85,448 - - 85,448 85,448 - 85,448 85,448	2022 Total £ 13,346 100 13,446 27,317 113,529 140,846 28,782 28,782 112,064 125,510 40,062 85,448 125,510	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

The financial statements were approved by the board of trustees on 22/05/2023

D Gerrard (Trustee)

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

Notes to the accounts

for the year ended 31 December 2022

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

for the year ended 31 December 2022

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.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued

for the year ended 31 December 2022

2 Grants and donations Asda Foundation Bishops Development Fund Faith Up Liz & Terry Bramall Foundation The National Lottery Community Fund Neighbourly Foundation Nova Wakefield Power to Change Primark Stockton Drilling Limited The Albert Hunt Trust Wakefield and District Health and Com. Support Wakefield District Housing Wakefield Metropolitan District Council Charities Trust HM Revenue and Customs Making A Locally Ltd The Tudor Trust Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2022 Unrestricted funds £ - - - 5,000 - - - 10,000 - - 2,000 - - - - - - - 28,294 45,294	2022 Restricted funds £ 750 9,322 1,500 - 9,946 5,000 7,920 - 750 1,000 - 5,500 1,000 18,110 - - - - - 60,798	2022 Total funds £ 750 9,322 1,500 5,000 9,946 5,000 7,920 10,000 750 1,000 2,000 5,500 1,000 18,110 - - - - 28,294 106,092 2022 £ 223,561 15,214 (5,000) 4,174 237,949	2021 Total funds £ - - - - - 400 23,500 - - - - - - 10,000 300 27,879 1,000 55,000 12,617 130,696 2021 £ 187,763 10,525 (4,000) 2,746 197,034

The average number of employees during the year was 14.4, being an average of 10.8 full time equivalent (2021: 14.5, 9.1 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2022	2021
	£	£
Costs of the scheme to the charity for the year	4,174	2,746
Amount of any contributions outstanding at the year end	657	406

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued

for the year ended 31 December 2022

4 Restricted funds Chapel fund WMDC Sir George Martin Trust Bishops Dev. Fund General Foodbank The Tudor Trust All Churches Trust WMDC - Workforce WMDC - Infection control WMDC - Food bank WDHCS Prosper Together Nova- Warm Space Sainsburys - Pantry fund Lottery - Warm Space Grant Stockton Drilling - Pantry Holiday Club ASDA fund	Balance b/f £ 5,681 239 1,344 1,400 3,360 71,637 13,267 - - - - - - - - - - 96,928	Incoming £ - - - 4,416 3,250 - 4,906 3,640 2,000 3,000 5,500 7,920 5,000 9,946 1,000 9,470 750 60,798	Outgoing £ - - 500 5,816 1,057 35,280 580 3,640 2,000 3,000 - 7,920 5,000 - 1,000 4,101 - 69,894	Transfers £ (5,681) (239) - - - - 3,536 - - - - - - - - - - (2,384)	Balance c/f £ - - 844 - 5,553 36,357 21,129 - - - 5,500 - - 9,946 - 5,369 750 85,448

Fund name Chapel fund

WMDC

Sir George Martin Trust Bishops Dev. Fund General Foodbank The Tudor Trust All Churches Trust

WMDC - Workforce WMDC - Infection control WMDC - Food bank WDHCS Prosper Together

Nova- Warm Space Sainsburys - Pantry fund Lottery - Warm Space Grant Stockton Drilling - Pantry Holiday Club ASDA fund

Purpose of restriction

Funds from an appeal to build a chapel. The transfer relates to moving costs to All Churches Trust fund after getting permission from the Charity Commission.

Music fund. The transfer relates to moving costs to All Churches Trust fund. 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 running costs and outreach work.

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. And receiving funds from the Chapel fund and WMDC fund.

Towards workplace recruitment and retention.

Towards PPE and keeping the centre opened during Covid. Towards general running costs of food pantry.

Towards helping people with financial issues and management costs of the charity.

Towards running costs of warm space project. Towards general running costs of food pantry. Towards running costs of warm space project. Towards general running costs of food pantry. Towards provision of Holiday Activities for children. Towards general running costs of food pantry.

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued

for the year ended 31 December 2022

5 6 7 8	Tangible assets Cost At 1 January 2022 Additions Disposals At 31 December 2022 Depreciation At 1 January 2022 Depn reversed re. disposals Charge for year At 31 December 2022 Net book value At 31 December 2022 At 31 December 2021 Debtors and prepayments Debtors Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Taxation and social security Other creditors	£ 8,214 5,173 (2,407) 10,980 8,214 (2,407) 776 6,583 4,397 - Machinery and	£ 4,679 2,464 - 7,143 2,130 - 1,466 3,596 3,547 2,549 Computer and	£ 48,394 4,500 - 52,894 45,037 - 2,579 47,616 5,278 3,357 Motor Vehicles	£ 8,453 - - 8,453 8,203 - 126 8,329 124 250 2022 £ 14,504 4,295 8,518 27,317 2022 £ 113,527 2 113,529 2022 £ 11,288 4,830 2,509 10,155 28,782 Fixtures and Fittings	Total £ 69,740 12,137 (2,407) 79,470 63,584 (2,407) 4,947 66,124 13,346 6,156 2021 £ 16,675 2,315 7,279 26,269 2021 £ 157,630 - 157,630 2021 £ 10,852 6,155 - - 17,007

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued for the year ended 31 December 2022

9 Related party transactions

Trustee expenses

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

Trustee remuneration and benefits

Details of remuneration and benefits Lisa Grant Gross pay Social security Pensions	2022 £ 26,332 2,516 1,341 30,189	2021 £ 25,319 2,277 572 28,168

Reason for remuneration

The trustee was employed in the role of Centre manager.

Legal authority for the payment

The legal authority for the payment is via a provision within the charity's governing document.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £30,189 (previous year: £28,168).

Other transactions with trustees or related parties

Other transactions with trustees or related parties Bookkeeping work Name of trustee or related party Relationship to charity Description of transaction Rebecca McCormick Daughter of Elizabeth Crowther	2022 £ 4,479 4,479	2021 £ 4,537 4,537

During the year the charity received donations without conditions amounting to £11,225 (2021 £8,280) from trustees and related parties.

10 Operating leases

Within one year In the second to fifth years inclusive Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due:	2022 £ 1,229 614 1,843	2021 £ 1,228 1,850 3,078

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 2022

2022 2021 2022 2021 2022 2021 Centre Centre Church Church Church Church UnrestrictedUnrestrictedUnrestrictedUnrestricted Restricted Restricted funds funds funds funds funds funds Income £ £ £ £ £ £ Grants and donations 10,209 7,143 35,085 6,167 60,798 117,386 Centre income 180,308 143,428 - - - - Collections (plate) - - 5,998 5,097 - - Planned giving 1,047 2,605 24,264 19,285 - 5,024 Gift aid - - 8,518 7,279 - - Other income 4,960 524 1,523 274 - - Bank interest 110 22 - - - - Profit on disposal of fixed assets - 230 - - - - Total income 196,634 153,952 75,388 38,102 60,798 122,410 Expenditure Day-care expenses 2,454 1,920 - - - - Cafe expenses 25,689 30,008 - 222 4,744 - Salaries 173,313 115,215 3,587 - 61,049 81,819 Redundancy - 6,070 - - - - Agency staff 752 - - - - - Travel, training & other staff cost 565 1,271 - - - 1,529 Vicars' & other clergy expenses 328 - 382 545 - - Vehicle costs 15,107 6,101 - - - 7,743 Mission giving - - 3,180 2,880 - - Common fund - - 29,164 28,839 - - Insurance 1,887 - 2,044 2,279 - - Cleaning 7,718 6,257 - 36 - - Administration 246 783 - - - - Routine maintenance 2,977 9,158 906 1,629 - - Church running expenses 20 - 3,403 950 - - Centre running expenses 4,625 5,694 411 - - 734 Telephone and internet 3,710 3,680 77 78 - - Utilities 12,718 13,705 - 1,000 - - Accountancy and prof. fees 6,863 5,325 18 - - - Independent examination 2,040 2,040 - - - - Foodbank - - - - - 2,633 Repairs and maintenance 233 18,494 680 8,124 - 19,000 Miscellaneous expenses 499 179 - 393 - - Depreciation 4,948 3,121 - - - - Volunteer expenses - 20 20 - - 400 Freelance fees - - - - 4,101 - Total expenditure 266,692 229,041 43,872 46,975 69,894 113,858 Net income / (expenditure) (70,058) (75,089) 31,516 (8,873) (9,096) 8,552 Transfers between funds 2,384 14,497 - (1,300) (2,384) (13,197) Net movement in funds (67,674) (60,592) 31,516 (10,173) (11,480) (4,645) Fund balances brought forward 1,928 62,520 74,292 84,465 96,928 101,573 Fund balances carried forward (65,746) 1,928 105,808 74,292 85,448 96,928	2022 Total funds £ 106,092 180,308 5,998 25,311 8,518 6,483 110 - 332,820 2,454 30,433 237,949 - 752 565 710 15,107 3,180 29,164 3,931 7,718 246 3,883 3,423 5,036 3,787 12,718 6,881 2,040 - 913 499 4,948 20 4,101 380,458 (47,638) - (47,638) 173,148 125,510	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