Christ Church Har urhe p y
Annual Report
And
Financial Statements
For the year ending 31[st] December 2021
Registered Charity No. 1147847
Christ Church Harpurhey Annual Report and Financial Statements for 2021
Contents
Administrative Details ..........................................................................................................................................3 Report of the Trustees ..........................................................................................................................................4 Structure, governance and management ......................................................................................................... 4 Charitable Objectives and Principal Activities ............................................................................................... 4 Church Mission, Purposes & Vision .............................................................................................................. 4 Church attendance .......................................................................................................................................... 5 Review of the year .......................................................................................................................................... 5 Financial Review ............................................................................................................................................ 6 Statement of Trustees responsibilities ..................................................................................................................8 Independent Examiners report to the PCC of Christ Church Harpurhey .............................................................9 Statement of Financial Activities .......................................................................................................................11 Balance Sheet .....................................................................................................................................................12 Notes to the Financial Statements ......................................................................................................................13 Accounting Policies ...................................................................................................................................... 13 Fund movement by type ............................................................................................................................... 17 Taxation ........................................................................................................................................................ 19
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Administrative Details
PCC Members:
Members who have served during the year and until the date of approval of this report are:
Incumbent (ex-officio): The Revd Neil Elliott
Churchwardens: (ex- officio, elected annually)
Mr David McGuigan Mr Derek Urhoghide
Representatives on the Deanery Synod: (ex- officio from APCM 2020)
Mrs Jenny Prince Ms Kathie O’Connor Mr Derek Urhoghide
Other Elected Members:
Philip Goldsworthy (Treasurer) Gabrielle Schofield (to APCM 2021) Charis Smith George Airomwanbor Philip Thompson Harriet Atkins (Until Nov 2021) Hannah McGuigan Henry Ogbemudia Phil Gorman (from APCM 2021) Steve Oldham (from APCM 2021) Eunice Mungins (from Feb 2021) Jonny Warnes (co-opt Sept 2021)
Location and correspondence address
Christ Church Harpurhey is situated on Rochdale Road 2 miles north of Manchester city centre. The correspondence address is The Rectory, 95 Church Lane, Manchester, M9 5BG.
Bankers
HSBC, 2-4 St Anns Square, Manchester M2 7HD
Independent Examiner
Mrs Helen Bolton, Bolton Consulting Ltd, 6 High Moor Ave, Leeds, LS17 6RS
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Report of the Trustees
The Members of the Parochial Church Council (PCC), who are the Trustees of the charity, present their annual report and financial statements for the year ended 31 December 2021. The PCC met five times in the year 2021 with an average attendance of 70%.
Structure, governance and management
The PCC of Christ Church Harpurhey is an independent charity within the Diocese of Manchester in the Church of England. In line with the phased introduction of the Charities Act 2006, on 27[th] June 2012 the PCC became a registered charity, number 1147847, with the formal title of the Parochial Church Council of the ecclesiastical parish of Christ Church Harpurhey (Manchester Diocese).
PCC's are governed by two pieces of Church of England legislation, called Measures. These are:
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the Parochial Church Councils (Powers) Measure 1956 as amended, which defines the principal function, or purpose, of the PCC as, " co-operation with the minister in promoting in the parish the whole mission of the Church"
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the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended)
The method of appointment of PCC members (Trustees) is set out in the Church Representation Rules, each member being elected for a three year period. All Church attendees are encouraged to register on the Electoral Roll and consider standing for election to the PCC.
Charitable Objectives and Principal Activities
During 2021, The Trustees sought to maintain the declared objectives of the charity of benefitting the public by cooperation with the minister in promoting, in the ecclesiastical parish of Harpurhey, the whole mission of the Church - pastoral, evangelical, social and ecumenical.
In co-operation with the minister the PCC seeks to achieve these objectives by providing opportunities for worship and fellowship as well as providing services and support for the wider community of Harpurhey, Manchester and beyond. Co-operating with the minister the PCC have placed special emphasis on support for local young people and their families. This has been evident with the support of Messy Church and the ongoing co-operation with ‘Transforming Life for Good’ (TLG - formerly known as The Lighthouse Group). TLG is an independent charity (Number 1074114) which operates nationally to provide an alternative education setting as a second chance for children who have been excluded or under threat of exclusion from school. TLG operates one of its centres in the Christ Church Parish Hall and the Trustees have a tenancy agreement in place with the school for the use of the building. The Trustees will continue to support that charity in terms of prayer, maintenance and volunteers until the completion of the contract. The PCC has maintenance responsibilities for 2 buildings, the Victorian Church building and the 1970’s constructed Parish Hall on Water Street.
The Trustees have referred to the information contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The Trustees believe that the activities carried out benefit the public by providing opportunities to meet as a community, to serve one another and to provide service and otherwise assist those individuals in need because of social exclusion, poverty, disability or lack of opportunity.
Church Mission, Purposes & Vision
Our Church Mission is based on Matt 28:16-20 and Matt 22:34-40 -
“To make healthy disciples who make healthy disciples”
This is achieved through balancing the Church’s seven primary purposes in our activities - “Worship, Teaching, Prayer Community, Ministry, Mercy Ministry, Evangelism.”
This is summed up via our Vision statement –
“To know Jesus and to make him known”
And is expressed in our key verse John 10:10b –
“I [Jesus] have come that they may have life and have it to the full .”
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Church attendance
The annual census was taken during October 2021. There were 137 adults (over 16 years) in attendance, but this needs to take into account, a national lockdown due to Covid-19 and that online attendance is not counted. (October 2020: 16 in total, due to covid). At the 2021 Annual Parochial Church Meeting (APCM) there were 84 on the Church Electoral Roll (2020 APCM: 84).
Review of the year
2021 has again been a challenging year for everyone as due to Covid we have continued to find new ways of being and doing church in the light of Government guidelines. The challenge from the previous year of moving much of our provision online, or via post and phone for those who cannot access the online content continued. Added to this was the challenge to continue to re-open our physical services, activities, and programs in the new hybrid socialdistanced/online/physical space we now live in. It is to be celebrated that we did not miss a single Sunday morning service during this time and that many new people have joined our church or been served across our ministries. It has been great to see new families joining the church community and now our numbers are above pre-pandemic levels.
We have invested further in developing our technical equipment in church to allow us to stream and broadcast our services and much thanks to the team.
A massive thankyou to everyone who has contributed in so many ways over this year through Sunday services (online and physical), weekly written reflections, prayer letters and newsletters and pastoral phone calls, leading life groups, prayer, and worship meetings.
Children’s work and Messy Church have worked hard to provide online content for our children and families and the Christmas Messy church in Harpurhey market was a great highlight. Thanks to Naomi Elliott for her hard work getting Sunday school back up and running and a special mention also to Brian and Elaine also.
Youth Work continued throughout the year in an online way with young people being supported by our amazing team and physical youth work has started again. It is great to see many new young people joining in on Sundays and during the mid-week activities.
TLG have done amazing work in very challenging circumstances in supporting positive transformation in young people’s lives from Harpurhey and north Manchester.
The Pastoral team have done a great job keeping in touch with many of the most isolated members of our community and a massive thanks to them for all the phone calls, socially distanced visits (when allowed).
It was great to see the launch of our first Stand group sessions, a mental health mutual support group thanks to Emma and Andy King for leading this team.
We have launched a further life group bringing our total to three weekly life groups with 2 more in the pipeline. We have also continued with our weekly online prayer meeting and have added a monthly prayer and worship event to our schedule as part of our focus on developing prayer and community this year.
The hardship fund has continued to be able to support many individuals, community groups, Foodbanks, and local schools in our local community including providing white goods, food vouchers and school uniforms amongst others. This initial work enabled us to attract further funding from the Henry Smith – Parish Community Grant and this has again been awarded for this coming year. Our thanks and appreciation to the team who worked on this. And it is worth noting that Henry Smith Charity allowed us to use our unspent budget through providing Asda vouchers to people who were served by the local foodbank. Thanks to the Henry Smithy Charity for renewing our funding again for the coming year.
Safeguarding
Safeguarding is of the highest priority in our Church and we have worked hard with the support of the Diocese to maintain high standards and continue to do so through providing DBS checks, safer recruitment and training.
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Financial Review
The PCC again this year has taken a cautious approach to its finances, due to the Covid-19 Pandemic which led to a quick sharp drop in income alongside some savings in expenditure. The PCC regularly received financial information from the finance team, to ensure that informed decisions could be made.
Levels of planned unrestricted giving decreased compared with 2020 by 10% in addition to a 7% decrease in 2019. Total unrestricted income dropped by £3,936 or 4%. This decrease is mainly due to a drop in giving across the board due to the covid-19 pandemic and lost opportunity with loose plate collections due to the building being shut and services moving online. We have however, seen more people switch to giving via online banking.
The parish share is an amount payable to the diocese to support ministry costs and the work of churches in other areas of Manchester. The amount requested from Christ Church Harpurhey for 2021 being set at £34,326, after receiving a 2% rebate for prompt and regular payments throughout 2021. The Trustees are pleased to confirm that this was met in full. For 2022 the share has been set at £35,700, again we will receive a 2% rebate under the encouragement scheme.
Other unrestricted operating costs of £50,524 which is similar when compared to 2020 (£51,772); the slight reduction can be contributed to our parish administrator reducing the number of hours worked. This will increase again next year as we look to employ another administrator to cover those hours.
All these factors combined to result in net incoming resources from unrestricted funds of £3,988 (2020: net income of £7,952). .
These amounts will allow the PCC to press ahead with the planned roof repairs to the church which are required, which is now planned to be carried out in 2022. We also have a grant from 2019 of £6000 to assist with these costs. We are also planning to re-establish our work with families and seek to employ a family support worker to join our team.
2021 has been another successful year in applying for and receiving grants for various projects. We have received a £20,000 unrestricted grant which has been used to support the employment of a part-time administrator and a full-time youth worker, as well as specifically supporting Messy Church. We have also received significant restricted grant income for the following –
Hardship Community Grants Totalling - £7500 Youth Worker – Grants Totalling £5000.
Restricted funds are detailed in “Fund movement by type” on page 17
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Planned and tax-efficient giving
The number of people who gave regularly to General Church Funds through the Bank or the Envelope Scheme during 2021 was 27 (24 in 2020) and of these 22 (20 in 2020) donated through the Gift Aid Scheme. In 2021 the total amount of planned giving to unrestricted funds was £37,543 (£41,700 in 2020).
Future developments
The PCC continues to review all its activities, policies, and strategies to fulfil its Charitable Objectives. As we look to the future, our main focus in the coming year will be continuing to re-open and re-engage in physical ministry in line now that all government restrictions have ended. Our aim is to see the church grow in line with our Mission and Vision and as a PCC our role is to guard this mission and vision, making policy decisions based on how to achieve this mission to be healthy disciples who make up a healthy church by looking at how we can bring balance between the seven areas or purposes.
We have begun to look at new areas that will play a key role in putting this into practice by creating teams to look at community building and outreach events in all areas of ministry such as Children’s/Youth/Pastoral.
A key area for development is prayer and community building as we move out of lockdown. We aim to build on our 3 existing Life Groups which play a key role in sharing the pastoral and discipleship load and providing spaces for healthy disciples to be mutually encouraged and pastorally cared for.
Growing our relationship with Church of the Saviour and sharing resources has continued this year not only through sharing a Minister and its associated costs but also through the joint employment of the PA team, shared office costs and Church Suite, Office 365, joint online services and our email and post reflections, prayers, and newsletters during this year of restrictions. While we recognise that this year has not been standard operating procedure and we are glad to have re-opened our separate physical services, we are committed to exploring as a PCC and with the Church of the Saviour how this partnership will develop. A special thankyou to Revd. Martin Rogers from Church of the Saviour who has taken some occasional offices for Christ Church when Neil was not available.
Building development rather than maintenance will continue to be a big feature of 2022/23 as together we face the challenge of having a building fit for our Mission, Purposes, and Vision which serves the congregation and local community. Our top priority is the church roof and then developing the foyer and toilet area of the church to enable greater flexibility for refreshments and to enhance our welcome as we seek to engage with the community.
We will continue to place a high priority on reaching out to the next generation through our Children, Youth and families work which despite Covid has continued to faithfully support and connect many in the congregation and local community with the love of Jesus. In the coming year this will be a re-imagining and re-building as we return to physical ministry in line with the Government guidance. A key area here will be the appointment of a new Children’s and Families Pastor role which under the leadership of the minister will be a key leadership role going forward.
Risk review, funds and reserves policy
The Trustees have considered the key risks affecting the charity, and taken steps to mitigate them. They have identified the key risks as being;
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❑failure to maintain a listed church building and other old buildings in a good state of repair; -
❑financial risks associated with balancing the requirement for longer term investment in the buildings and projects in the parish and the shorter term demands on limited resources.
The Trustees believe that these risks are minimised by regular meetings concentrating on building issues, development of policies and regular consideration of financial information and balancing ongoing maintenance expenditure with retention of funds for longer-term projects.
The Trustees recognise the need for the charity to establish and maintain reserves to enable it to continue to carry out its charitable objectives in the event of unforeseeable matters arising. In particular, given the nature of the buildings, reserves need to be maintained to ensure any major repairs can be carried out when necessary.
Details of reserves held by the charity are given in note 12 to the financial statements. Most restricted funds relate to ongoing activities, and there are only small balances held for building works, so any major investment in buildings would have to be funded either by appeals and grants or by using a proportion of the money held in our project fund.
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
In addition to restricted and designated funds, the Trustees have resolved to maintain unrestricted free reserves for working capital of £18,000, which would be sufficient to cover 3 months of average current running costs. In 2020 the PCC transferred this amount into a Designated PCC General reserves fund. That means that the General Fund listed in the unrestricted section of note 12 represents the surplus funds available, i.e. the amount by which free reserves exceed the PCC required minimum, and this now stands at £23,746. In 2022 it is anticipated that free reserves will be preserved above £18,000 as the PCC continues its commitment to support the good work of its ministries.
The PCC will continue to develop strategies to encourage a Biblical approach to giving of time, talents and treasure.
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Statement of Trustees responsibilities
The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period.
In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities Statement Of Financial Activities (SORP);
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make judgments and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 and the Charity (Accounts and Reports) Regulations 2008. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the members of the PCC on 8[th] May 2022 and signed on their behalf by
Chair Rev Neil Elliott
Treasurer Philip Goldsworthy
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Independent Examiners report to the PCC of Christ Church Harpurhey
This report on the financial statements of the PCC for the year ended 31 December 2021, which are set out on pages 11 to 19, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ("the Regulations") and s.144 of the Charities Act 2011 ("The Act")
Respective responsibilities of Trustees and examiner
The charity's Trustees are responsible for the preparation of the financial statements. The charity's Trustees consider that an audit is not required for this year (under section 144 of the Act), and that an independent examination is needed.
It is my responsibility to:
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examine the accounts (under section 145 of the Act);
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to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of the Act); and
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to state whether particular matters have come to my attention.
Basis of this report
My examination was carried out in accordance with General Directions given by the Charity Commissioners and to be found in the Church guidance, 2006 edition. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent examiner's statement
In the course of my examination, no matter has come to my attention
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which gives me reasonable cause to believe that in, any material respect, the Trustees have not met the requirements to ensure that:
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proper accounting records are kept (in accordance with section 41 of the Act); and
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accounts are prepared which agree with the accounting records and comply with the accounting requirements of the Act; or
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to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:
Helen Bolton, FCA 6 High Moor Ave, Leeds LS17 6RS
Date: 8[th] May 2022
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Statement of Financial Activities
For the period from 01 January 2021 to 31 December 2021
| Unrest ricted |
Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Receipts | |||||
| Planned giving | 37,543 | 440 | - | 37,983 | 45,394 |
| Collections and other giving | 2,206 | - | - | 2,206 | 2,604 |
| Other voluntary receipts | 25,500 | 7,500 | - | 33,000 | 15,166 |
| Gift Aid recovered | 9,089 | 35 | - | 9,124 | 10,115 |
| Investments | 10,802 | - | - | 10,802 | 10,830 |
| Other receipts | 3,390 | - | - | 3,390 | 22,980 |
| Receipts from church activities | 306 | - | - | 306 | 426 |
| Total income | 88,838 | 7,975 | - | 96,813 | 107,518 |
| Payments | |||||
| Missionary and Charitable Giving | 380 | 5,370 | - | 5,750 | 9,354 |
| Parish Share | 34,326 | - | - | 34,326 | 33,052 |
| Clergy and Staffing costs | 24,892 | 2,562 | - | 27,454 | 31,754 |
| Church Running Expenses | 16,690 | 782 | - | 17,473 | 17,156 |
| Hall Running Costs | 8,560 | - | - | 8,560 | 5,451 |
| Total expenditure | 84,850 | 8,715 | - | 93,565 | 96,768 |
| Net income/(expenditure) resources before transfer | 3,988 | -741 | - | 3,248 | 10,749 |
| Transfers: | |||||
| Gross transfers between funds - in | 12,061 | 10,000 | - | 22,061 | 5,582 |
| Gross transfers between funds - out | -12,061 | -10,000 | - | -22,061 | -5,583 |
| Other recognised gains / losses | |||||
| Gains/losses on investment assets | - | - | - | - | - |
| Gains on revaluation, fixed assets, charity's own use | - | - | - | - | - |
| Net movement in funds | 3,988 | -741 | - | 3,248 | 10,750 |
| Reconciliation of funds | |||||
| Total funds brought forward | 76,391 | 42,363 | - | 118,754 | 108,004 |
| Total funds carried forward | 80,379 | 41,621 | - | 122,001 | 118,754 |
There may be minor discrepancies in the totals if the pence are not being shown
Other recognised Gains and Losses
There were no other gains or losses in the two years.
Transfer between funds
The notes on pages 13 to 19 form part of these financial statements.
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Balance Sheet
| Balance Sheet | ||
|---|---|---|
| As at 31/12/2021 |
As at 31/12/2020 |
|
| Current assets Cash At Bank And In Hand Debtors Liabilities Creditors: Amounts Falling Due In One Year Net current assets less current liabilities Total assets less current liabilities Total net assets less liabilities Represented by: Unrestricted General (Unrestricted) Designated Designated - Christ Church Giving Designated - Family Outreach Designated - Messy Church Designated - PCC - General Reserves Designated - Project Fund Designated - Youth Work Restricted Restricted - Building Fund (Church) Restricted - Cafe Church Restricted - Christmas Day Restricted - Family Outreach Restricted - Food Poverty Grant Restricted - Hardship Fund Restricted - Internal Lighting Project Restricted - Marvelous Mums Restricted - Mens Ministry Restricted - Messy Church Restricted - Training Fund Restricted - Womens Ministry/Beloved Restricted - Youth Work |
115,895 9,106 125.001 3,000 122,001 122,001 122,001 19,142 6,879 10,000 4,949 18,000 11,394 10,013 6,000 2,056 51 10,292 398 4,778 7,692 910 447 464 1,036 746 6,747 |
116,329 5,529 |
| 121,858 | ||
| 3,104 | ||
| **118,754 ** | ||
| **118,754 ** | ||
| 118,754 | ||
| 23,350 6,710 - 1,013 18,000 11,394 15,921 6,000 2,056 51 10,292 398 2,649 7,692 920 447 860 861 746 9,386 |
||
| **Funds of the church ** | **122,001 ** | **118,754 ** |
There may be minor discrepancies in the totals if the pence are not being shown
The notes on pages 13 to 19 form part of these financial statements. Approved by the Trustees on 8[th] May 2022 And signed on their behalf by Rev Neil Elliott :- Chair
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Notes to the Financial Statements
Accounting Policies
The principal accounting policies adopted in the preparation of the financial statements are set out below.
Basis of preparation
The financial statements have been prepared on a going concern basis, in accordance with the Statement of Recommended Practice "Accounting and reporting by Charities 2015" and the Church Accounting Regulations 2006.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Fund accounting
General funds are available at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds are funds subject to specific restrictive conditions imposed by donors, funders or by the purpose of grants. The purpose and use of the restricted funds is set out in note 12 to the accounts.
Donations and grants and similar incoming resources
Income from donations and grants, including capital grants and donations, is included in incoming re sources when these are receivable, except when they relate to future accounting periods or when the donors or grantors impose pre-conditions that have not been met. In these cases the income is deferred until the future period and/or the conditions have been met. Tax refunds are recognised at the same time as the incoming resources to which they relate.
Legacies are accounted for when the PCC is legally entitled to the amounts due.
Where conditions are imposed which restrict the use of the income to a specific purpose then it is included in incoming resources under restricted funds when it is due.
Grants received in respect of capital expenditure, which may be repayable in certain circumstances, are treated as restricted funds and included in incoming resources in the year of receipt. They are released to unrestricted funds, in so far as any restrictions have been met, by means of a transfer each year to match the depreciation charge d.
Rental income
Income from tenants in respect of rented property is recognised in the period to which it relates. Rent paid in advance is deferred and carried forward as income in advance to creditors.
Fundraising income
Income from fundraising events is recognised in the period in which the event takes place. Income for specific purposes is included in restricted funds.
Resources expended
Expenditure is classified under the principal categories of charitable and other expenditure rather than the type of expense.
The cost headings comprise expenditure, including staff costs, directly attributable to each activity. Where costs cannot be directly attributed they are allocated to activities on a basis consistent with the use of resource s.
Fixed assets and Depreciation
Consecrated and benefice property such as the Church and Vicarage are not included in the accounts in accordance with S10 of the Charities Act 2011.
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Analysis of income and expenditure
Incoming Resources
1-Planned giving
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Gift Aid - Bank | 30,213 | - | 140 | - | 30,353 | 35,388 |
| Gift Aid - Envelopes | 3,904 | - | - | - | 3,904 | 3,186 |
| Other planned giving | 3,426 | - | 300 | - | 3,726 | 6,820 |
| Total | 37,543 | - | 440 | - | 37,983 | 45,394 |
| 2-Collections and other giving | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Loose plate collections | 2,206 | - | - | - | 2,206 | 2,604 |
| Total | 2,206 | - | - | - | 2,206 | 2,604 |
| 3-Other voluntary receipts | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Recurring grants | 13,500 | 12,000 | - | - | 25,500 | 12,666 |
| Non-recurring one-off grants | - | - | 7,500 | - | 7,500 | 2,500 |
| Total | 13,500 | 12,000 | 7,500 | - | 33,000 | 15,166 |
| 4-Gift Aid recovered | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Tax recoverable on Gift Aid | 9,089 | - | 35 | - | 9,124 | 10,115 |
| Total | 9,089 | - | 35 | - | 9,124 | 10,115 |
| 5-Investments | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Bank and building society interest | 2 | - | - | - | 2 | 30 |
| Rent from lands or buildings | 10,800 | - | - | - | 10,800 | 10,800 |
| Total | 10,802 | - | - | - | 10,802 | 10,830 |
| 5-Other Receipts | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Other funds generated | 2,245 | 1,144 | - | - | 3,390 | 21,969 |
| Insurance Claims | - | - | - | - | - | 1,010 |
| Total | 2,245 | 1,144 | - | - | 3,390 | 22,980 |
| 6-Receipts from church activities | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Fees for weddings and funerals | 306 | - | - | - | 306 | 426 |
| Total | 306 | - | - | - | 306 | 426 |
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Resources Expended
7-Missionary and Charitable Giving
| One off Gifts Home mission Total |
Total Unrestricted Designated Restricted Endowment This year Last year 50 - 4,870 - 4,920 2,919 330 - 500 - 830 6,435 |
|---|---|
| 380 - 5,370 - 5,750 9,354 |
8-Parish Share
| 8-Parish Share | |
|---|---|
| Ministry parish share etc Total |
Total Unrestricted Designated Restricted Endowment This year Last year 34,326 - - - 34,326 33,052 |
| 34,326 - - - 34,326 33,052 |
|
| 9-Clergy and Staffing costs Assistant staff costs Youth Worker Salary Salary of parish administrator Working expenses of incumbent Parsonage house expenses Parsonage - water Total |
Total Unrestricted Designated Restricted Endowment This year Last year 880 398 - - 1,279 3,107 - 13,624 2,562 - 16,187 16,118 6,838 2,920 - - 9,759 11,870 160 - - - 160 320 - - - - - 94 68 - - - 68 126 |
| 7,947 16,944 2,562 - 27,454 31,638 |
10-Church Running Expenses
| Parish training and mission Church running - insurance Technical Equipment Worship Organ / piano tuning Church maintenance Cleaning Upkeep of services Upkeep of churchyard Administration Church running - electric Church running - gas Church running - water Governance - examination/audit fee Pre-School Children’s Work Creche Mini Church Sunday School Children’s Work Youth Work Marvelous Mums Messy Church Total |
Total Unrestricted Designated Restricted Endowment This year Last year 119 - - - 119 - 3,240 - - - 3,240 3,240 4,333 - - - 4,333 2,327 - - - - - 1,591 248 - - - 248 248 940 - - - 940 1,004 971 - - - 971 1,373 971 - - - 971 1,955 1,122 - - - 1,122 - 1,706 - - - 1,706 1,392 468 - - - 468 392 906 - - - 906 1,788 565 - - - 565 648 700 - - - 700 550 21 - - - 21 - - - - - - 6 - - 192 - 192 294 310 - - - 310 183 - - 184 - 184 0 - - 10 - 10 - - 64 395 - 460 157 119 - - - 119 - |
|---|---|
| 16,626 64 782 - 17,473 17,156 |
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
11-Hall Running Costs
| 1-Hall Running Costs | |
|---|---|
| Hall running - electricity Hall running - gas Hall running - insurance Hall running - maintenance Hall running - telephone Hall running - water Total |
Total Unrestricted Designated Restricted Endowment This year Last year 1,322 - - - 1,322 1,584 4,162 - - - 4,162 1,611 1,747 - - - 1,747 1,742 967 - - - 967 28 61 - - - 61 61 298 - - - 298 421 |
| 8,560 - - - 8,560 5,451 |
12-Church Repairs & Maintenance
| Church major repairs - installation Total |
Total Unrestricted Designated Restricted Endowment This year Last year - - - - - - |
|---|---|
| - - - - - - |
13-Hall Repairs & Maintenance
| Hall + major repairs - installation Other PCC property upkeep Total |
Total Unrestricted Designated Restricted Endowment This year Last year - - - - - - - - - - - - |
|---|---|
| - - - - - - |
14-Cost of Generating Funds
| 4-Cost of Generating Funds | |
|---|---|
| Costs of fetes & other events Total |
Total Unrestricted Designated Restricted Endowment This year Last year - - - - - - |
| - - - - - - |
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Fund movement by type
Selected period: 01 January 2021 to 31 December 2021
| Fund and type | Fund balances | Incoming | Outgoing | Transfers | Gains and | Fund balances | Fund balances |
|---|---|---|---|---|---|---|---|
| brought forward | Resources | Resources | Losses | carried forward | |||
| Unrestricted | |||||||
| General - General fund | 23,350 | 75,694 | 67,841 | -12,062 | - | 19,142 | |
| Sub-totals | 23,350 | 75,694 | 67,841 | -12,062 | - | 19,142 | |
| Designated | |||||||
| Admin - Church Administrator | - | 1,144 | 3,036 | 1,892 | - | - | |
| Family - Family Outreach | - | - | - | 10,000 | - | 10,000 | |
| Giving - Christ Church Giving | 6,710 | - | - | 169 | - | 6,879 | |
| MESSY - Messy Church | 1,013 | 4,000 | 64 | - | - | 4,949 | |
| Project - Project Fund | 11,394 | - | - | - | - | 11,394 | |
| Youth - Youth Work | 15,921 | 8,000 | 13,907 | - | - | 10,013 | |
| Reserve - PCC - General Reserves | 18,000 | - | - | - | - | 18,000 | |
| Sub-totals | 53,040 | 13,144 | 17,009 | 12,061 | - | 61,237 | |
| Restricted | |||||||
| Build - Building Fund | 6,000 | - | - | - | - | 6,000 | |
| Cafe - Cafe Church | 2,056 | - | - | - | - | 2,056 | |
| Christmas - Christmas Day | 51 | - | - | - | - | 51 | |
| Family - Family Outreach | 10,292 | - | - | - | - | 10,292 | |
| Food - Food Poverty Grant | 398 | - | - | - | - | 398 | |
| Hardship - Hardship Fund | 2,649 | 7,500 | 5,370 | - | - | 4,778 | |
| Lighting - Internal Lighting Project | 7,692 | - | - | - | - | 7,692 | |
| MarvMums - Marvellous Mums | 920 | - | 10 | - | - | 910 | |
| Mens - Men’s Ministry | 447 | - | - | - | - | 447 | |
| MESSY - Messy Church | 860 | - | 395 | - | - | 464 | |
| Training – Training Fund | 861 | 175 | - | - | - | 1,036 | |
| Women’s - Women’s Ministry/Beloved | 746 |
- | - | - | - | 746 | |
| Youth - Youth Work | 9,386 | 300 | 2,939 | - | - | 6,747 | |
| Sub-totals | 42,362 | 7,975 | 8,715 | - | - | 41,621 | |
| Totals | 118,753 | 96,813 | 93,565 | - | - | 122,001 | |
| There may be minor discrepancies in | the totals if the pence are not being shown |
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Below is a brief description of the four different fund types in the table above:
Unrestricted Funds
All PCCs have a fund, normally called a General Fund, which they use to pay all the everyday expenses. This fund is ‘unrestricted’ because the money has been given to the Church on the general understanding that it will be used at the discretion of the PCC for furthering the mission and ministry of the Church. Unless specified otherwise, all the money received by the Church is put into the General Fund.
Designated Funds
Designate money is money which the PCC choose to put towards a particular fund. As only the unrestricted income can be designated, this money could be reallocated by the PCC if it chooses.
Restricted Funds
We also receive money which has been given for a particular purpose. All these sums have been restricted by the donor for a particular purpose and they cannot, and must not, be used by the PCC for any other purpose.
Christ Church Funds can be defined as follows:
General Fund
The General Fund represents the amount available to the PCC to meet its ongoing obligations, based on the assumption that reserves designated for specific purposes are not available for general use. The PCC aims to hold at least 2 months operating costs in the General Fund to maintain our financial stability.
Church Administrator
A recurring gift has been designated by the PCC to support the role of a church administrator. This is being used to employ a part time administrator.
Christ Church Giving Fund
Christ Church is committed to supporting external charities and organisations. This money has been set aside by the PCC for this purpose.
Messy Church (Designated)
The PCC have committed to supporting Messy Church, by ensuring that minimum budgetary requirements are met should restricted funds be insufficient.
Project Fund
This is a designated fund with money held for any large future projects the PCC undertakes.
Toddler Group
This fund is used to account for the income and expenditure of Little Angels. Additionally the PCC has agreed to retain any income generated by their activities for use by this group.
Youth Work Fund – (Designated)
This is a Fund that was created by the PCC to set aside general funds to support youth work.
General Reserves
This fund was set-up to hold 3 months of average expenditure to help give the PCC a clear view of what resources are freely available.
Building Fund
Donations are received from individuals who specifically want the money to be spent on building improvements and upkeep of the Church Building
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Christ Church Harpurhey Annual Report and Financial Statements for 2021
Café Church
A grant was received specifically to create a Café Church; this fund will hold the monies until spent.
Christmas Day
This fund was created to collect money received from grants and individuals who wish to support the Christ Church community Christmas day meal.
Family Outreach
A grant was received specifically to support the role of a family outreach worker. This is being used to employ a part time family outreach worker.
Food Poverty Grant
A grant was received specifically to feed people in the community. This is being used to feed the local community on a regular basis at Messy Church and other one-off special events.
Hardship Fund
This was set up during the Covid-19 pandemic to ensure the Church had funds available to help those in the community that were struggling as a result of the pandemic. To ensure there is a good balance between both accountability and confidentiality with this fund, a small sub-team were appointed by the PCC to make decisions based on the individuals needs and amounts required.
Internal Lighting Project
Christ Church received two restricted gifts that are to be used towards the replacement and improvement of the lighting within the main Church building.
Messy Church (Restricted)
This fund was created to enable gifts to be received specifically for Messy Church.
Marvellous Mums
This fund was created to hold grant money received specifically for the use of Marvellous Mums.
Men’s Ministry Fund (Restricted)
This fund has been created to collect money received from grants and individuals who wish to support men’s ministry within the church and its community, including the annual men’s weekend away.
Training
This fund was created to support one of our youth through their discipleship training course.
Women’s Ministry (Beloved)Training This was created to manage the income and expenditure of the annual woman’s conference held at the church
Youth Work Fund – (Restricted)
This is a fund that holds money that has been given, by individuals or as grants, specifically for the provision of a youth worker for the church and the wider community.
Taxation
The Parish of Christ Church Harpurhey is a registered charity and is entitled to claim annual exemption from UK corporation tax under part 11 of CTA 2010.
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