2023-12-31-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 2023

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

Annual Report and Financial Statements for the year ended 31 December 2023

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 2023

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 Anita Lee Monica Marsden Bernadette Dakin Kiran Arya

Charity number 1140143 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 2023

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 store. This continues to support the most vulnerable individuals and families in the Wakefield district.

The hot/cold food delivery service continues to be 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 – Friday.

Financial review

The net income for the year was £50,961, including net income of £85,014 on unrestricted funds and net expendiure of £34,053 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 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 £96,507.

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 21/03/2024

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 2023, 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; 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.

E J Beverley FCCA

26/03/2024

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 2023

Notes 2023 2023 Centre Church Unrestricted Unrestricted funds funds Income from: Grants and donations (2) 65,115 1,890 Centre income 260,058 - Collections (plate) - 6,069 Planned giving 5,867 21,800 Gift aid - 8,211 Other income 5,452 911 Bank interest 97 - Community Pantry Membership 5,653 - Total income 342,242 38,881 Expenditure on: Day-care expenses 26,502 - Cafe expenses 31,173 - Salaries (3) 159,536 10,752 Agency staff - - Travel, training and other staff costs 365 - Vicars' and other clergy expenses - 486 Vehicle costs 21,574 - Mission giving - 3,280 Common fund - 29,975 Insurance 871 2,321 Cleaning 8,016 - Administration 577 229 Routine maintenance 3,954 31 Church running expenses - 1,488 Centre running expenses 6,438 - Telephone and internet 3,418 29 Utilities 3,370 1,267 Accountancy and professional fees 5,726 - Independent examination 2,442 - Foodbank 187 - Miscellaneous expenses 166 100 Depreciation 11,667 - Volunteer expenses - - Freelance fees - - Project expenses 252 - Total expenditure 286,234 49,958 Net income / (expenditure) 56,008 (11,077) Transfers between funds (4) 40,083 Net movement in funds 96,091 (11,077) Fund balances brought forward (65,746) 105,808 Fund balances carried forward (4) 30,345 94,731	2023 Restricted funds £ 59,769 - - - - - - - 59,769 - 2,360 36,317 - - - - - - - - - - - 715 - 4,001 - - 545 570 - - 4,348 4,883 53,739 6,030 (40,083) (34,053) 85,448 51,395	2023 Total funds £ 126,774 260,058 6,069 27,667 8,211 6,363 97 5,653 440,892 26,502 33,533 206,605 - 365 486 21,574 3,280 29,975 3,192 8,016 806 3,985 1,488 7,153 3,447 8,638 5,726 2,442 732 836 11,667 - 4,348 5,135 389,931 50,961 - 50,961 125,510 176,471	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 4,796 3,423 5,036 3,787 12,718 6,881 2,040 - 499 4,948 20 4,101 - 380,458 (47,638) - (47,638) 173,148 125,510

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 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 28,569 Investments - Total fixed assets 28,569 Current assets Stock - Debtors and prepayments (6) 11,736 Cash at bank and in hand (7) 97,978 Total current assets 109,714 Current liabilities: amounts falling due within one year Creditors and accruals (8) 13,207 Total current liabilities 13,207 Net current assets / (liabilities) 96,507 Net assets 125,076 Funds Unrestricted funds 125,076 Restricted funds - Total funds 125,076	2023 Restricted £ - - - - - 51,395 51,395 - - 51,395 51,395 - 51,395 51,395	2023 Total £ 28,569 - 28,569 - 11,736 149,373 161,109 13,207 13,207 147,902 176,471 125,076 51,395 176,471	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

The financial statements were approved by the board of trustees on 21/03/2024

D Gerrard (Trustee)

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

Notes to the accounts

for the year ended 31 December 2023

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, if 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 2023

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 2023

2 Grants and donations Aldi Church of England Feeding Britain Make A Difference Locally Neighbourly Foundation Nova Wakefield Prosper Wakefield District Ltd Sth West Yorkshire Partnership NHS Foun. Trust The Bishop Radford Trust Tudor Trust Wakefield District Health & Care Partnership (WDHCS) Wakefield Metropolitan District Council West Yorkshire Combined Authority Asda Foundation Bishops Development Fund Faith Up Liz & Terry Bramall Foundation Power to Change Primark Stockton Drilling Limited The Albert Hunt Trust The National Lottery Community Fund Wakefield District Housing Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions	2023 Unrestricted funds £ - - - - - - - - - 52,250 - - - - - - - - - - - - - 14,755 67,005	2023 Restricted funds £ 1,000 5,658 2,500 500 3,500 7,992 5,175 5,000 1,800 2,000 2,500 14,224 7,920 - - - - - - - - - - - 59,769	2023 Total funds £ 1,000 5,658 2,500 500 3,500 7,992 5,175 5,000 1,800 54,250 2,500 14,224 7,920 - - - - - - - - - - 14,755 126,774 2023 £ 195,510 12,554 (5,000) 3,541 206,605	2022 Total funds £ - - - - 5,000 7,920 - - - - 5,500 18,110 - 750 9,322 1,500 5,000 10,000 750 1,000 2,000 9,946 1,000 28,294 106,092 2022 £ 223,561 15,214 (5,000) 4,174 237,949

The average number of employees during the year was 10.2, being an average of 7.9 full time equivalent (2022: 14.4, 10.8 FTE). There were no employees with emoluments above £60,000.

Defined contribution pension scheme	2023	2022
	£	£
Costs of the scheme to the charity for the year	3,541	4,174
Amount of any contributions outstanding at the year end	887	657

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

for the year ended 31 December 2023

4 Restricted funds Balance b/f £ Sir George Martin Trust 844 Tudor trust - Outreach 36,357 General Foodbank 5,553 All Churches Trust 21,129 Aldi - Food pantry - Prosper Together 5,500 The National Lottery 9,946 Feeding Britain - Bishop Radford - WY Mayors fund - WDHCS - Sth West Yorks Partnership - Nova Wakefield - Holiday club 5,369 Neighbourly Foundation - Culture Grant 2023 - Asda 750 Tudor Trust - Church of England - 85,448	Incoming £ - - 500 - 1,000 5,175 - 2,500 1,800 7,920 3,000 5,000 7,992 11,270 3,500 2,454 - 2,000 5,658 59,769	Outgoing £ 844 - 500 - 1,000 4,998 9,946 2,500 1,800 7,260 1,575 5,000 4,116 5,848 - 2,454 750 - 5,148 53,739	Transfers £ - - (5,553) (21,129) - - - - - (660) (1,140) - (300) (10,791) - - - - (510) (40,083)	Balance c/f £ - 36,357 - - - 5,677 - - - - 285 - 3,576 - 3,500 - - 2,000 - 51,395

Purpose of restriction

Fund name

Sir George Martin Trust Tudor trust - Outreach General Foodbank

For a Bain Marie and Water boiler.

Towards running costs and outreach work.

Towards the foodbank for providing food parcels and meals on site. This fund balance was transferred to the Community Pantry project which has replaced the Foodbank but continues its purpose.

All Churches Trust

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. Towards running costs of the Community Pantry.

Aldi - Food pantry Prosper Together The National Lottery Feeding Britain Bishop Radford

Towards helping people with financial issues and management costs. Towards running costs of the Warm space project. Towards running costs of the Community Pantry.

Towards running costs of the Community Pantry and provision of the Warm space project.

WY Mayors fund

Towards running costs of the Community Pantry and provision of the Warm space project. The transfer relates to running costs in the year.

WDHCS

Towards running costs of the Community Pantry. The transfer relates to Community Pantry memberships paid by the fund.

Sth West Yorks Partnership Nova Wakefield

Towards running costs of the Warm space project.

Towards stay and play sessions for children and their carers. The transfer relates to running costs.

Towards provision of Holiday Activities for children. The transfer relates to the opening balance which was spent on food in the previous year. Funding from Sainsbury's via Neighbourly to build a database for customer/service user information.

Holiday club

Neighbourly Foundation

Culture Grant 2023 Asda Tudor Trust Church of England

Towards weekend celebration events for The Coronation. Towards running costs of the Community Pantry. Towards Staff Wellbeing.

Towards the Every Good Works programme placing youth workers into schools. The transfer relates to the purchase of a laptop which has been capitalised as a fixed asset of the charity.

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

Notes to the accounts continued

for the year ended 31 December 2023

5 6 7 8	Tangible assets Cost At 1 January 2023 Additions At 31 December 2023 Depreciation At 1 January 2023 Charge for year At 31 December 2023 Net book value At 31 December 2023 At 31 December 2022 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	£ 10,980 - 10,980 6,583 776 7,359 3,621 4,397 Machinery and	£ 7,143 26,890 34,033 3,596 8,189 11,785 22,248 3,547 Computer and	£ 52,894 - 52,894 47,616 2,578 50,194 2,700 5,278 Motor Vehicles	£ 8,453 - 8,453 8,329 124 8,453 - 124 2023 £ 3,335 190 8,211 11,736 2023 £ 149,133 240 149,373 2023 £ 5,331 2,989 4,000 887 13,207 Fixtures and Fittings	Total £ 79,470 26,890 106,360 66,124 11,667 77,791 28,569 13,346 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

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

Notes to the accounts continued

for the year ended 31 December 2023

9 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £7,250 (2022: £11,225).

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	2023 £ 27,446 2,532 636 30,615	2022 £ 26,332 2,516 1,341 30,189

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 £30,615 (previous year: £30,189).

Other related party transactions

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 Rebecca McCormick Daughter of Elizabeth Crowther Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: Bookkeeping work Name of trustee or related party Relationship to charity Description of transaction Clergy expenses Trustee David Gerrard	2023 £ 486 5,392 5,878 2023 £ 955 3,264 4,219	2022 £ 3,264 4,479 7,743 2022 £ 1,229 614 1,843

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 2023

Income Grants and donations Centre income Collections (plate) Planned giving Gift aid Other income Bank interest Community Pantry Membership Total income Expenditure Day-care expenses Cafe expenses Salaries Agency staff Travel, training, other staff costs Vicars' and other clergy expenses Vehicle costs Mission giving Common fund Insurance Cleaning Administration Routine maintenance Church running expenses Centre running expenses Telephone and internet Utilities Accountancy and professional fees Independent examination Foodbank Miscellaneous expenses Depreciation Volunteer expenses Freelance fees Project expenses Total expenditure Net income / (expenditure) Transfers between funds Net movement in funds Fund balances brought forward Fund balances carried forward	2023 Centre Unrest'd funds £ 65,115 260,058 - 5,867 - 5,452 97 5,653 342,242 26,502 31,173 159,536 - 365 - 21,574 - - 871 8,016 577 3,954 - 6,438 3,418 3,370 5,726 2,442 187 166 11,667 - - 252 286,234 56,008 40,083 96,091 (65,746) 30,345	2022 Centre Unrest'd funds £ 10,209 180,308 - 1,047 - 4,960 110 - 196,634 2,454 25,689 173,313 752 565 328 15,107 - - 1,887 7,718 246 3,890 20 4,625 3,710 12,718 6,863 2,040 - 499 4,948 - - - 266,692 (70,058) 2,384 (67,674) 1,928 (65,746)	2023 Church Unrest'd funds £ 1,890 - 6,069 21,800 8,211 911 - - 38,881 - - 10,752 - - 486 - 3,280 29,975 2,321 - 229 31 1,488 - 29 1,267 - - - 100 - - - - 49,958 (11,077) - (11,077) 105,808 94,731	2022 2023 2022 Church Unrest'd Restricted Restricted funds funds funds £ £ £ 35,085 59,769 60,798 - - - 5,998 - - 24,264 - - 8,518 - - 1,523 - - - - - - - - 75,388 59,769 60,798 - - - - 2,360 4,744 3,587 36,317 61,049 - - - - - - 382 - - - - - 3,180 - - 29,164 - - 2,044 - - - - - - - - 906 - - 3,403 - - 411 715 - 77 - - - 4,001 - 18 - - - - - - 545 - - 570 - - - - 20 - - - 4,348 4,101 - 4,883 43,872 53,739 69,894 31,516 6,030 (9,096) - (40,083) (2,384) 31,516 (34,053) (11,480) 74,292 85,448 96,928 105,808 51,395 85,448	2023 Total funds £ 126,774 260,058 6,069 27,667 8,211 6,363 97 5,653 440,892 26,502 33,533 206,605 - 365 486 21,574 3,280 29,975 3,192 8,016 806 3,985 1,488 7,153 3,447 8,638 5,726 2,442 732 836 11,667 - 4,348 5,135 389,931 50,961 - 50,961 125,510 176,471	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 4,796 3,423 5,036 3,787 12,718 6,881 2,040 - 499 4,948 20 4,101 - 380,458 (47,638) - (47,638) 173,148 125,510