## 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**
1
## 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.
2
## 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:
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.
Approved by the board of trustees on 21/03/2024
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 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
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 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.
5
## 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)
6
## 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.
7
## 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.
8
## 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|
9
## 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.
10
## 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|
|---|---|---|---|---|---|---|
11
## 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|
|---|---|---|
12
## 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|
|---|---|---|---|---|---|---|
13