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2023-04-05-accounts

Company number: 07660843 Registered Charity Number : 1143070

YORK COMMUNITY CHURCH

A company limited by guarantee and A registered charity no. 1143070

ANNUAL REPORT AND FINANCIAL STATEMENTS For the year ended 5 April 2023

UNAUDITED

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

CONTENTS

Directors' andTrustees' Annual Report Pages 1 - 9
Independent Examiners's Report Page 10
Statement of Financial Activities Page 11
Balance Sheet Page 12
Notes to the Financial Statements Pages 13 - 20

York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

The Directors (who are also Trustees of the charity and whose details are shown in the reference and administrative information section of this report) are pleased to present their Annual Report, together with the Financial Statements of the charity for the year ended 5 April 2023. The Financial Statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum of Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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).

The charity is a Public Benefit Entity as defined by FRS 102.

OBJECTIVES AND ACTIVITIES

The objects of York Community Church (YCC) are:

  1. To advance the Christian faith in such ways and in such parts of the United Kingdom or the World, as the Trustees from time to time may think fit.

  2. To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the World, as the Trustees from time to time may think fit.

  3. To advance education in such ways and in such parts of the United Kingdom or the World, as the Trustees from time to time may think fit. Reports of the many activities of the church were prepared and submitted to the full Church Annual Meeting on the 8th October 2023.

In line with our charity aims & objectives, a vision was cast to help enable YCC to branch further into the local community. The following diagram outlines our plans to fulfil this.

Building Purchase

YCC completed the purchase of Cornerstone (formerly St George’s Methodist Church) from The Methodist Church in November 2022 following several years of pursuing this objective.

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

Funds for the purchase were from gifts by the YCC congregation, The Chinese Church in York and a 15 year term mortgage from Stewardship.

The building is in need of significant infrastructure repairs, modernisation and safety improvements. This includes a new roof and insulation. YCC is seeking external grant funding to assist with the capital costs involved. The building has 5 student bedsit lets which once renovated will house students from the 2023-24 academic year. The income from the lets forms part of the sustainability of the business plan to fund the purchase of Cornerstone.

We are excited to have a building for which we have ownership and plan to serve the local community more fully from having saved it for our local area from potential development.

Future Plans

Our future plans have a focus on the improvement and making good of our new building, Cornerstone. This is the hub from which many of our outreach and community

engagement incentives are based. The building requires works to the student lets to make them habitable and enable income to be generated, we anticipate this be for the academic year of 2023-24. The building requires some major repairs such as a new roof and insulation as well as making right previous poor maintenance.

We intend to increase our focus on the local community with plans to change the staffing structure and employ a new minister with responsibility for outreach.

Fulfilling Our Objectives

1. To Further the Christian Faith

Our Sunday services and church office are based at The Centre @ Burnholme, Mossdale Avenue, York YO31 0HA.

The Sunday morning service is also live streamed via Youtube which enables access to those who would otherwise be unable to attend in person, and also provides a wider public service.

Sunday mornings host children and youth work provision during the service.

As well as our regular services we also host events and alternative times of worship for those who worship at YCC and also the local community. The following are some of the highlight of this year

The Way of The Cross

A new initiative for us this year was a Good Friday interactive art exhibition hosted at Cornerstone. The event was inspired by the traditional “Stations of the Cross”.

Several artists from the YCC congregation created 10 different art exhibits, each one representing a different point on Jesus’ journey to the Cross, allowing visitors to interact with the exhibit in different ways.

One visitor said: “to see the final journey of

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

Jesus depicted in tangible, visible form was very moving”, which was very representative of people’s feedback.

Yahala Mataam

A Syrian pop-up restaurant serving tradition Syrian food, a local project employing Syrian refugees.

The Christmas Journey

On the 10th of December, we launched a Christmas Journey at Cornerstone – an immersive experience retelling the nativity story. Throughout the day, we had sessions that transported participants back in time to encounter various characters from the narrative. The event was a huge success, and we are excited to announce we will be running it once more this year, with an extended schedule. This will entail running the event over a week and extending a warm invitation to schools, encouraging them to partake in the Christmas Journey.

Ugly Bug Ball

As an alternative to Halloween we hosted an Ugly Bug Ball for local children at Cornerstone.

Community Ceilidh

Celebrating Burns Night with a live ceilidh band.

Alpha Course

A 12 week course with a meal for those interested in exploring the Christian faith.

2: To Relieve Sickness and Financial Hardship and Promote and Preserve Good Health

Christians Against Poverty (CAP)

It was decided that YCC would close our CAP Debt Counselling Centre in August 2022 following the resignation of the CAP Centre Manager and the opening of a new centre by The Belfrey in central York.

YCC continue to support the work of CAP by running Life Skills courses and providing volunteer befrienders to the new centre at The Belfrey. It was decided that by redirecting the resources required for running a CAP Centre we could have greater local impact into our community by running practical courses and other public services.

Kintsugi hope Wellbeing Course

A Kintsugi Hope Group is a safe and supportive space for people who feel or have felt overwhelmed, providing tools for selfmanagement in a facilitated peer mentoring style setting.

It consists of a structured yet flexible series of 12 weeks of content, which includes group and individual activities designed to

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

help participants to accept themselves, to understand their value and worth, and grow towards a more resilient and hopeful future.

Friday Lunches

On Fridays we host a lunch, followed by various different courses. These are for those in our community who are in need, for example Foodbank and Restore clients (a York based homeless charity).

Foodbank

YCC has been a partner church with York Foodbank since its establishment in 2012. The distribution centre we are responsible for has now been open for 10 years and during this time we have provided food for over 10,000 individuals. York Foodbank now has 6 distribution points open on different days of the week and at different venues across the city. All our centres supply a parcel of non-perishable food, and in addition to this we now include a gift card enabling everyone to purchase a small amount of fresh food from a local supermarket. Clients who come on Fridays are also able to receive extra advice and support from Citizens Advice York and the Local Area Co-ordinator

from The City of York Council. Toddlers

YCC Toddler group meets every Tuesday morning in Cornerstone (term time only) and is a flourishing ministry in the life of the church. Since last year, we have had over 60 children come through the doors of Cornerstone (with their parent or carer!) and on average, our sessions run with 20-25 children each week. The majority of the group do not come to church so it is a great starting point to welcome them into Cornerstone and build relationships. One mum, who has been regularly attending Toddlers since we restarted towards the end of the pandemic, stated that this is the ‘best toddler group in York’ - so encouraging to hear that we can create a safe place for people at this life stage!

The Corner

The Corner is a youth group for children in years 6-11. This has been a mixed year with some highs and some lows. We started the year slowly with low numbers but quickly grew to maximum capacity. During this point we had to stop for a few weeks to start afresh to sort a few issues with behaviour. Since starting again things have been running smoothly.

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

Besom Project Days

YCC seeks to serve the local community and those in need by partnering with a local charity fighting poverty, The Besom. These projects have involved gardening and re-decoration projects.

Christmas Hampers

For Christmas 2022, we asked many of our Church small groups to provide Hampers. From these groups we were able to bless 12 households with a hamper of food and gifts. Furthermore, those who were not involved in this were able to donate food or money towards the hampers that Besom (a local charity which helps Christians and Churches give to those in need) were making, for their clients.

Queen’s Jubilee

We worked with Explore Library’s, our local library charity in hosting a jubilee celebration open to the public to celebrate Her Majesty’s jubilee in June 2022. YCC supported the event with face painting, live music, crafts and summer fete style outdoor games and activities.

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

3: To advance education

Sunday Morning Teaching Program

In our Sunday morning teaching series we have covered the following topics and themes:

English Language Lessons

Since March 2022, the church has been running English language classes for the growing number of Cantonese speaking members of the congregation who have recently emigrated from Hong Kong and refugees from Ukraine. The classes are open to anyone who would like to attend regardless of their first language.

Staff Training

YCC has been financially supporting the Assistant Minister in undertaking a two year part-time course with Westminster Theology Centre (WTC) through their Manchester Hub.

CAP life skills courses

Following the Christians Against Poverty programme our trained volunteers deliver a practical course to teach a range of financial skills from budgeting and living on a low budget.

Funding

YCC is funded by the regular giving of the congregation. We received some rental income from the hiring of the main areas of the Cornerstone building.

During 2022-23 we also received some external funding as follows;

In November 2022 we took out a mortgage with Stewardship on a 15 year term to purchase Cornerstone (formerly St George’s Methodist Church)

Charitable Giving

Gifts have been passed to individuals or organisations who further the Christian faith and those working with the disadvantaged. Our support this year has included;

Caringfor Life £1,400
Andy and Rose Roberts
(Revive and Church
Mission Society)		 £1,600
Restore York £1,200
James and Tash Fletcher
(Arab World Ministries)		 £1,000
Friends International £1,200
Mullers £1,000
Powerline Trust £1,400
Open Doors £800
CAP (total expenditure, which
is almost all centre-running costs
rather than client aid, which
comes from CAP HQ. Includes
CAP ‘subscription, salary and
expenses.)		 £5,616
Total £15,216

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

Trustees

The Trustees (who are also directors for the purposes of company law, and known as the Church Council) who served during the period were: -

Volunteers

YCC is grateful for our dedicated volunteer teams who support our many activities, and without whom our work would not be possible. During 2022-23 approximately 125 volunteers contributed to the work of YCC.

List of Policies

Appointment of Directors/Trustees New Directors/Trustees are appointed by a twothirds majority vote of the Church Council and serve for a three year period after which they can seek re-election or cease to be a Director/ Trustee.

Employees

YCC employs a small staff team with a mix of full and part time roles. These include;

The following policy documents are in use by the church and are reviewed and updated, as necessary, by either the trustees or delegated individuals.

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

church administrator.

Financial Review

The Statement of Financial Activities shows a total income for the year of £250,205 (2022 - £387,775) with voluntary income from giving and donations of £235,940 (2022 - £383,585) and from charitable church activities of £14,265 (2022 - £4,190) of which 54% (2022 - 90%) was composed of income from church events. Expenditure on charitable church activities was £230,543 (2022 - £212,001). The result of this is that income exceeded expenditure by £19,662 (2022 – £175,774). Close monitoring by the Trustees and Leadership of the Church of income and expenditure is aligned to the charity’s objectives. Treasurer and Accounts Ben Spedding fulfils the role of Treasurer in a voluntary role.

Reserves Policy

The Trustees have recommended that a free reserve of £50,000 is required to meet the Church’s operating costs, based on it’s current income levels. On 5 April 2023, free reserves amounted to £84,707 with the excess reserves being earmarked for major renovation works on the Cornerstone Building. Restricted funds

of £98,829 are held for specific purposes, as detailed in note 13.

Reference and Administrative Information

Name of charitable company: York Community Church

Working Name: YCC

A registered charity: 11430710

A company limited by guarantee not having a share capital: 07660843

Contact address: The Centre, Mossdale Avenue, York YO31 0HA (registered office)

Treasurer: Ben Spedding fulfils the role of Treasurer in a voluntary role.

Accountant: HPH Chartered Accountants prepare the statutory accounts on our behalf.

Bankers : Lloyds TSB Bank plc. 2 Pavement, YORK YO1 9LB. The account is a small business account, with a current account.

Independent Examiner : Sarah Wearing of HPH Chartered Accountants, 54 Bootham, YORK, YO30 7XZ.

Statement of Director’s and Trustee’s Responsibilities

Company and charity law requires the Directors and Trustees to prepare accounts for the financial year, which give a true and fair view of the state of affairs of the Charitable Company at the end of the year and of its financial activities for that year. In preparing these accounts, the Directors and Trustees are required to:

• Select suitable accounting policies and then apply them consistently; make judgments and estimates that are reasonable and prudent;

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;

• Prepare the accounts on a going concern basis unless it is inappropriate to assume that the Charitable Company will continue in

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York Community Church Report of the Directors and Trustees for the year ended 5th April 2023

operation.

• Select suitable accounting policies and then apply them consistently;

• State whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the accounts;

The Directors and Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Charitable Company and enable them to ensure that the accounts comply with the Companies Act 2006 and applicable charity law. They are also responsible for safeguarding the assets of the Charitable Company by taking reasonable steps for the prevention and detection of fraud or other irregularities.

Exemption

This report has been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies. Approved by the board of trustees on 29 November 2023 and signed on behalf of the Church Council by:

………………………..

C Candlin Chairman

9

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF YORK COMMUNITY CHURCH

I report to the charity trustees on my examination of the financial statements of the charitable company for the year ended 5 April 2023.

This report is made solely to the charitable company’s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable company’s trustees as a body in accordance with section 154 of the Charities Act 2011. My independent examiner’s work has been undertaken so that I might state to the charitable company’s trustees those matters I am required to state to them in an independent examiner’s report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charitable company, the charitable company’s members as a body and the charitable company’s trustees as a body for my independent examiner’s work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity’s trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s financial statements as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’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 the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 financial statements to be reached.

Sarah Wearing, FCA, DChA

HPH, Chartered Accountants

54, Bootham, York, YO30 7XZ

29 November 2023

10

YORK COMMUNITY CHURCH STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 5 APRIL 2023

Unrestricted
General
Funds
Note
£
Donations and legacies
4
179,102
Church activities
5
14,265
Total income
193,367
Charitable activities
6
208,793
Total expenditure
208,793
(15,426)
Transfer capital expenditure
107,224
91,798
Balances brought forward at
6 April 2022
117,059
Balances carried forward at
5 April 2023
£ 208,857
Net movement in Funds
Income and endowments from:
Expenditure on:
Net income for the year before
transfers		 Restricted
Funds
£
56,838
-
56,838
21,750
21,750
35,088
(107,224)
(72,136)
170,965
£ 98,829		 2023
2022
£
£
235,940
383,585
14,265
4,190
250,205
387,775
230,543
212,001
230,543
212,001
19,662
175,774
-
-
19,662
175,774
288,024
112,250
£ 307,686
£ 288,024
Total Funds		 2023
2022
£
£
235,940
383,585
14,265
4,190
250,205
387,775
230,543
212,001
230,543
212,001
19,662
175,774
-
-
19,662
175,774
288,024
112,250
£ 307,686
£ 288,024
Total Funds
387,775
212,001
212,001
175,774
-
175,774
112,250
£ 288,024

The notes on pages 13 to 20 form part of these financial statements.

11

YORK COMMUNITY CHURCH BALANCE SHEET AS AT 5 APRIL 2023 (Company number 07660843)

Unrestricted
General Restricted Total
Funds Funds 2023 2022
Note £ £ £ £
Fixed Assets
Tangible fixed assets 10 276,308 - 276,308 796
Current Assets
Debtors 11 10,554 - 10,554 51,463
Cash at bank 96,469 98,829 195,298 241,017
Total Current Assets 107,023 98,829 205,852 292,480
Current Liabilities
Creditors: amounts falling due
within one year 12 22,316 - 22,316 5,252
Net Current Assets 84,707 98,829 183,536 287,228
Non Current Liabilities
Creditors: amounts falling due
after one year 12 152,158 - 152,158 -
Net Assets £ 208,857 £ 98,829 £ 307,686 £ 288,024
The funds of the charity:
Unrestricted General Funds 13 208,857 - 208,857 117,059
Restricted Funds 13 - 98,829 98,829 170,965
£ 208,857 £ 98,829 £ 307,686 £ 288,024

In the Directors' and Trustees' opinion the Charitable Company was entitled under section 477 of the Companies Act 2006 ('the Act') to exemption from the audit of its financial statements for the year ended 5 April 2023. No notice from members requiring an audit has been deposited under section 476 of the Act in relation to its financial statements for the financial period. The directors and trustees are responsible for ensuring that the Charitable Company keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the Charitable Company as at the end of each financial period and of its income and expenditure for each period in accordance with the requirements of sections 394 and 395 of the Act and which otherwise comply with its requirements, so far as applicable to the Charitable Company.

The financial statements have been prepared in accordance with the special provisions of the Companies Act 2006 applicable to small companies.

Approved by the Board on 29 November 2023 and signed on its behalf by:

………………………………

C Candlin Director and Trustee

………………………………… B J Spedding Director and Trustee

The notes on pages 13 to 20 form part of these financial statements.

12

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

York Community Church meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The charitable company is a private company limited by guarantee, incorporated in England. The address of the registered office is: The Centre @ Burnholme, Mossdale Avenue, York, North Yorkshire, YO31 0HA.

The charitable company's functional currency is the £ sterling.

b) Preparation of the financial statements on a going concern basis

The Directors and Trustees have a reasonable expectation that the Charity has adequate resources to continue in existence for the foreseeable future. As noted in the Annual Report, the full impact of the coronavirus pandemic is yet to be determined. The directors and trustees feel, however, that there are adequate reserves to continue operational existence in the event of a reduction in income. They continue to believe the going concern basis of accounting is appropriate in preparing the financial statements.

c) Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

d) Donated services and facilities

Donated professional and other services, and donated facilities, are recognised as income when the Charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not financially recognised, reference to the Trustees’ and Directors' Annual Report provides more information about their contribution.

There have been no donated professional or other services received during the year.

e) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Costs of charitable activities include those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. Costs relating to a particular activity are allocated directly.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

13

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

1. Accounting policies (continued)

Support costs are those functions that assist the work of the Charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's activities. These costs have been allocated to expenditure on charitable activities.

f) Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the Directors and Trustees in furtherance of the general objectives of the Charity.

Designated funds are funds set aside by the Directors and Trustees out of unrestricted general funds for specific future purposes or projects.

Restricted funds are funds which are used in accordance with specific restrictions imposed by donors.

g) Tangible fixed assets and depreciation

Tangible fixed assets are included in the financial statements at their historical cost (in the case of donated assets, at their fair value at the date of acquisition).

Assets with a value of less than £50 are written off as expenses in the year in which the expenditure is incurred. Assets with a value greater than £50 are capitalised and their cost is written off over their expected useful lives at the following annual rates:

Office equipment at straight line over 3 years Church equipment at straight line over 3 or 5 years Cornerstone equipment at straight line over 3 or 5 years

h) Pension scheme

The Charity operates an auto-enrolment pension scheme through NEST. Contributions are charged as an expense in the period incurred.

i) Operating leases

Rentals payable under operating leases are charged on as straight line basis over the lease term.

j) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

14

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

2. Liability of members

York Community Church is a company limited by guarantee. The liability of each member is limited to a sum not exceeding £1.

3. Net expenditure

Depreciation, less profit on disposals
Independent Examination fees
Unrestricted
General
Funds
£
4. Donations and legacies
Planned giving: Envelopes
550
Standing orders
164,539
Gift aid tax recoverable
-
Cash collections
7,658
Donations, appeals, etc.
6,355
£ 179,102
Net expenditure for the year is arrived at after charging:		 Restricted
Funds
£
-
6,840
36,593
-
13,405
£ 56,838		 2023
2022
£
£
1,181
1,407
1,505
1,200
2023
2022
£
£
550
3,600
171,379
155,766
36,593
37,181
7,658
5,725
19,760
181,313
£ 235,940
£ 383,585
Total Funds		 2022
£
1,407
1,200
£ 383,585

In 2022, £180,973 of income from donations and legacies related to restricted funds.

Donations from trustees

Donations totalling £54,540 were received from trustees during the year.

Unrestricted
General Restricted Total Funds
Funds Funds 2023 2022
£ £ £ £
5. Income from church activities
Missionary income 3,982 - 3,982 -
Events income 7,756 - 7,756 3,809
Miscellaneous Church Activities 2,527 - 2,527 381
£ 14,265 £ - £ 14,265 £ 4,190

In 2022, all income from church activities related to the unrestricted funds.

15

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

Note
6. Charitable activities
Missionary and charitable giving
Caring for Life
CMS (Roberts)
Deborah Stevenson
Friends International
Just Giving - Rock UKA
Kintsugi Hope
Mullers
Maritime Christian Ministry
OMF-Judith Mitchell
Open Doors
Pedro Joao
Powerline Trust
Renee Osborne
Restore York
Revive
Serving in Mission
Sharayah Madsen
St Michael Belfrey
Kintsugi Hope
YCYH
York Schools and You
York St John
YOYO
Yvonne Sipin
7
Acts 435 Paid Out
Premises: rent and rates
Insurance
Youth work
Social events and refreshments
Cornerstone expenses and investment
Care/gifts
Legal and professional fees
Bank charges
Loan interest
Independent examiner's fees
9
Depreciation
Office and general administrative expenses
Salaries, national insurance and pensions
Christians Against Poverty centre expenses
James and Tash Fletcher (Arab World
Ministries)		 Unrestricted
General
Funds
£
1,000
1,400
320
487
1,200
100
250
1,000
-
1,200
800
1,600
1,400
486
1,200
1,280
1,200
63
500
-
300
1,400
200
-
486
17,872
123,766
-
18,064
1,778
1,773
6,754
2,662
5,424
3,570
10,382
11,571
195
2,296
1,505
1,181
£ 208,793		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2,954
10,189
-
-
8,607
-
-
-
-
£ 21,750		 Total Funds
2023
£
1,000
1,400
320
487
1,200
100
250
1,000
-
1,200
800
1,600
1,400
486
1,200
1,280
1,200
63
500
-
300
1,400
200
-
486
17,872
123,766
-
18,064
1,778
1,773
6,754
5,616
15,613
3,570
10,382
20,178
195
2,296
1,505
1,181
£ 230,543		 Total Funds
2022
£
1,000
1,400
860
375
1,400
50
-
500
1,100
1,400
800
800
1,600
375
1,200
1,340
1,100
375
250
-
1,200
-
300
375
17,800
145,895
340
19,300
1,092
1,235
2,220
11,756
1,054
2,363
6,191
-
148
-
1,200

1,407
£ 212,001

In 2022, £11,756 of expenditure on charitable activities related to restricted funds.

16

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

7. Total Staff Costs
al Staff Costs 2023 2022
£ £
Salaries 109,202 133,926
Employer national insurance 9,412 8,011
Pension contributions 3,152 3,958
Staff training 2,000 -
£ 123,766 £ 145,895

During the year the number of employees employed by the Church was 5 (2022 - 6). No employee received emoluments above £60,000. The pension contributions relate to payments into an auto-enrolment pension scheme with NEST in respect of existing employees.

The key management personnel of the Church comprised the trustees only, who received no employee benefits.

During the year the number of volunteers was 1 (2022 - 1); 1 Administrative Support Worker.

8. Trustee transactions

No trustee received nor waived any remuneration or expenses during the year. There were no trustee transactions other than the donations disclosed in note 4.

9. Governance Costs
Salaries - administrator
Independent examiner's fees		 2023
£
9,415
1,505
£ 10,920		 2022
£
13,626
1,200
£ 14,826

The allocation of salaries to governance costs represents a proportion of 80% of the administrator's total salary costs.

10. Fixed Assets

Cost
At 6 April 2022
Additions during the year
At 5 April 2023
Depreciation
At 6 April 2022
Charge in the year
At 5 April 2023
Net Book Value
At 5 April 2023
At 5 April 2022		 Cornerstone
Office
Equipment
Equipment
£
£
7,013
4,418
-
1,693
7,013
6,111
7,013
3,622
-
1,181
7,013
4,803
£ -
£ 1,308
£ -
£ 796		 Church
Equipment
£
7,933
-
7,933
7,933
-
7,933
£ -
£ -		 Land &
Buildings
£
-
275,000
275,000
-
-
-
£ 275,000
£ -		 Total
£
19,364
276,693
296,057
18,568
1,181
19,749
£ 276,308
£ 796

All fixed assets relate to the unrestricted funds.

17

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

11. Debtors
Gift aid tax recoverable
Prepayments and accrued interest
Other debtors
12. Creditors: amounts falling due within one year
Accruals
Taxation and social security
Other creditors
Bank loan
Creditors: amounts falling due after one year
Bank loan
All debtors relate to the unrestricted funds.
All creditors relate to the unrestricted funds.		 2023
£
-
2,435
8,119		 2022
£
37,181
7,387
6,895
£ 10,554 £ 51,463
2023
£
1,385
1,120
587
19,224		 2022
£
2,200
2,631
421
-
£ 22,316 £ 5,252
2023
£
152,158		 2022
£
-
£ 152,158 £ -

The bank loan is secured against the property held by the charity.

18

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

13.Church Funds
Unrestricted Funds
Restricted Funds
Christians Against Poverty
Church Millfield Lane
Cornerstone - Friday Lunch
York Food Bank - YFB Grant
Total restricted funds
Total funds
Unrestricted Funds
Restricted Funds
Christians Against Poverty
Church Millfield Lane
Total restricted funds
Total funds		 Balance b/f
06.04.22
£
117,059		 Income
received
£
193,367		 Expenditure
£
(208,793)		 Capital
Expenditure
107,224		 Transfers
In/(out)
£
-		 Balance c/f
05.04.23
£
208,857
-
170,965
-
-		 2,954
43,543
446
9,895		 (2,954)
(18,350)
(446)
-		 -
(107,224)
-
-		 -
-
-
-		 -
88,934
-
9,895
170,965 56,838 (21,750) (107,224) - 98,829
£ 288,024 £ 250,205 £ (230,543) £ - £ - £ 307,686
Balance b/f
06.04.21
£
112,250		 Income
received
£
206,802		 Expenditure
£
(200,245)		 Capital
Expenditure
-		 Transfers
In/(out)
£
(1,748)		 Balance c/f
05.04.22
£
117,059
-
-		 10,008
170,965		 (11,756)
-		 -
-		 1,748
-		 -
170,965
- 180,973 (11,756) 1,748 170,965
£ 112,250 £ 387,775 £ (212,001) £ - £ - £ 288,024

The restricted funds are represented by funds raised and grants received for restricted purposes.

Christians Against Poverty

The Church provides Life Skills courses and and other support to "Christians Against Poverty" clients. The Church previously ran the York East "Christians Against Poverty" centre.

Church - Millfield Lane, York

For the purchase and renovation of the Cornerstone property on Millfield Land. The purchase of the Cornerstone property on Millfield Lane was completed in November 2022.

Cornerstone - Friday Lunch

Funding towards the Friday Lunch provided at Cornerstone.

York Food Bank - YFB Grant

To install new rear windows, kitchen fire shutter and the fire door to the kitchen.

19

YORK COMMUNITY CHURCH NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023 - continued

14. Analysis of Net Assets by Fund

Current year

Unrestricted
Funds		 Restricted
Funds		 Total 2023
£ £ £
Fixed assets 276,308 - 276,308
Current assets 107,023 98,829 205,852
Creditors: amounts falling due within one year (22,316) - (22,316)
Creditors: amounts falling due after one year (152,158) - (152,158)
£ 208,857 £ 98,829 £ 307,686
Comparative year
Unrestricted Restricted Total 2022
Funds Funds
£ £ £
Fixed assets 796 - 796
Current assets 121,515 170,965 292,480
Creditors: amounts falling due within one year (5,252) - (5,252)
£ 117,059 £ 170,965 £ 288,024

15. Tax Status

As a registered charity, York Community Church is exempt from the payment of income and corporation tax on its income falling within sections 466 to 493 of the Corporation Tax Act 2010.

16. Related Parties

There were no related party transactions in the year.

17. 2022 Comparative Statement of Financial Activities

Income and endowments from:
Donations and legacies
Church activities
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) for the year
before transfers
Transfers between funds
Net movement in Funds
Balances brought forward at
6 April 2021
Balances carried forward at
5 April 2022		 General
Restricted
Funds
Funds
£
£
202,612
180,973
4,190
-
206,802
180,973
200,245
11,756
200,245
11,756
6,557
169,217
(1,748)
1,748
4,809
170,965
112,250
-
£ 117,059
£ 170,965
Unrestricted		 Total Funds
2022
£
383,585
4,190
387,775
212,001
212,001
175,774
-
175,774
112,250
£ 288,024

20