Christ Church Har urhe p y
Annual Report
And
Financial Statements
For the year ending 31[st] December 2022
Registered Charity No. 1147847
Christ Church Harpurhey Annual Report and Financial Statements for 2022
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 ................................................................................................................ 9 Independent Examiners report to the PCC of Christ Church Harpurhey ......................................................... 10 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 2022
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 (to APCM 2022) Mr Daren Smith (from APCM 2022)
Representatives on the Deanery Synod: (ex- officio from APCM 2021)
Mrs Jenny Prince (to APCM 2022) Ms Kathie O’Connor Mr Derek Urhoghide (to APCM 2022)
Other Elected Members:
Philip Goldsworthy (Treasurer) Charis Smith George Airomwanbor Philip Thompson (to APCM 2022) Hannah McGuigan Henry Ogbemudia Phil Gorman (to APCM 2022) Steve Oldham Eunice Mungins Jonny Warnes (co-opt Jan 2022) Dave Batchelor (from APCM 2022) Emma King (from APCM 2022)
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
Mr Stephen Hendy, Data Developments Ltd, Fryer St, Wolverhampton WV1 1HT
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
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 2022. The PCC met five times in the year 2022 with an average attendance of 61%.
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 2022, 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 2022
Church attendance
The annual census was taken during October 2022. There were 186 adults (over 16 years) in attendance, (October 2021: 137 in total). At the 2022 Annual Parochial Church Meeting (APCM) there were 84 on the Church Electoral Roll (2021 APCM: 84).
Review of the year
2022 has been a year or re-establishing after Covid. It is great to see Numbers up on Sundays and at our Mid-Week groups. The growth in our Youth Ministry and Children’s Ministry is also very encouraging. As is seeing our community Toddler group ‘Little Acorns” growing and serving our local community. All these provide valuable spaces of Christian service and connect between church and the community we serve.
Financially, it has been a year of challenge which through the grace of God we are meeting. This is due to increased Utility prices and general price increases as well as the Lancaster’s ending their very generous financial support after many years which we are very thankful for. Equally TLG moved out of the Parish Hall. This led to some very hard cost cutting including pressing pause on employing a children’s & families pastor. On the Upside we now have a new booking in the church hall which significantly offsets these challenges.
Likewise, TLG have done amazing work in very challenging circumstances in supporting positive transformation in young people’s lives from Harpurhey and north Manchester and though it is sad that they have ceased operations we are thankful for our years of partnership with them in serving the local community.
A massive thankyou to everyone who has contributed in so many ways over this year through Sunday services and mid-week groups, youth ministry, children’s ministry cleaning teams, refreshment, music ministry, work on the grounds, tech, prayers, reading, and welcome teams. The challenges we faced this year were largely about getting people re-engaged in serving on teams, in ministry, and outreach after Covid. It has been, and continues to be, great to see people stepping up to serve our amazing community.
Though small in beginnings we have been thinking through and starting to implement things that will help us to be more environmentally conscious and energy efficient. We still have a long way to go but we are excited to have begun this journey highlighting creation care. A highlight was a group organised by one of the church children who supported by the council arranged a litter pick and planting day which our local councillors attended.
Thank you to all those who have served in maintaining and improving our buildings. We have invested significant time and energy on this, including appointing a new architect to help us and committing money to drawing up plans for the back of church including a kitchen and new toilets. We have lately been putting much energy into the Parish Hall and though there are always more things to do we are thankful for the continuing improvements to the building. We have also secured £2500 funding towards renovating and re-establishing the Basketball court and another promised £2500 coming from a supporter of HAPS.
It was a sad time to see our flagstones stolen again from outside the church and we are investigating possible routes forward that will deter this from happening again. Thank you to everyone who helped with the temporary solution of placing gravel while this is investigated.
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. 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 2022
Financial Review
The PCC again this year has taken a cautious approach to its finances, as Pandemic we still see a drop in income. 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 2021 by 14% in addition to a 10% decrease in 2020. Total unrestricted income dropped by £12,781 or 14%. This decrease is mainly due to a drop in giving across the board due to the cost of living crisis which is affecting a large amount of our congregation.
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 2022 being set at £35,000, 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 2023 the share has been set at £32,000, again we will receive a 2% rebate under the encouragement scheme.
Other unrestricted operating costs of £58,997 which is a 17% increase when compared to 2021 (£50,524); This increase can be contributed to an increase of Giving to external organisations and an increase to our parish hall running with a significant increase in our energy bills.
All these factors combined to result in net expenditure resources from unrestricted funds of £17,940 (2021: net income of £3,998).
Whilst one of our longstanding recuring donations of circa £20,000 per year has come to an end, this year we have a new partnership with a school who are using our Parish Hall. This additional income (circa £42,000 per year) will help the Church to support its ministries moving forwards, specifically with the employment of our Youth worker and Administrator roles.
2022 has been another successful year in applying for and receiving grants for various projects. We have received a £8,000 unrestricted grant which has been used to support the employment of a part-time administrator and a full-time youth worker. We have also received significant restricted grant income for the following –
Hardship Community Grants Totalling - £7000 Parish Hall improvements - £2000 Energy Grant - £1250 Youth Worker – Grants Totalling £832
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 2022
Planned and tax-efficient giving
The number of people who gave regularly to General Church Funds through the Bank or the Envelope Scheme during 2022 was 28 (27 in 2021) and of these 23 (22 in 2021) donated through the Gift Aid Scheme. In 2022 the total amount of planned giving to unrestricted funds was £32,198 (£37,543 in 2021).
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 focus in the coming year will be continuing to re-engage in ministry encouraging every member ministry as disciples of Jesus. Our aim is to see the church grow in line with our Mission and Vision. 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 healthy disciples by looking at how we can bring balance between the seven areas or purposes in our individual and corporate life.
A key area for development is encouraging people back into Ministry in church, Mercy Ministries, Outreach and Evangelism as we seek to serve our community as disciples of Jesus. This is why we have an aim for “Every Member Ministry” as mentioned previously.
To achieve this,
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conversations have begun with a few other local church leaders including Harpurhey Community Church. Together we are in discussions with Christians against Poverty about possible areas of partnership in mercy ministries and creating a more joined up Christian service and witness to Harpurhey and North Manchester reducing replication and encouraging signposting.
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As a church we will be looking at ways of sharing and demonstrating the life changing faith and hope we have in Jesus. In the power of the Holy Spirit this will help our society to become more spiritually literate, understanding, and tolerant towards people of Christian faith and their contribution to society while also helping people to explore faith in Jesus for themselves.
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We will be working towards ‘every member ministry’ encouraging and discipling new volunteers and leaders to join our existing teams and seeing new and exciting ministries born which serve our church and local community.
Key to achieving the above goals is our Life Groups which share the pastoral and discipleship load, providing spaces for healthy disciples to mature. It does this through providing spaces for friendship mutual encouragement, prayer, bible study, worship, and support. This equips us to be disciples on mission together who serve in ministry to the church, show Mercy through practical community service and reach out in evangelism with the life bringing Gospel of Jesus in word and example.
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 services and events, preachers, life groups, newsletters, PCC away days and team meetings. In the coming year we are looking forward to welcoming our new Curate Stuart and his family, Abbey and Axel joining both our churches as Church leaders in training. We also celebrate with Barbara who is training for reader ministry also. We are excited to see how God will minister to us and the local community through them.
Building development rather than maintenance will continue to be a big feature of 2023/23 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 priorities are equally the church roof and 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 has continued to faithfully support and connect many in the congregation and local community with the love of Jesus. In the coming year we pray and hope that our finances allow us to continue with our paused plans to appoint a new Children’s and Families Pastor which under the leadership of the minister will be a key leadership role going forward.
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
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;
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❑ 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.
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 £19,142. In 2023 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 2022
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 14[th] April 2023 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 2022
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 2022, 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:
Mr Stephen Hendy Data Developments Ltd, Fryer St, Wolverhampton WV1 1HT
Date: 21[st] April 2023
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
Statement of Financial Activities
For the period from 01 January 2022 to 31 December 2022
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Receipts | |||||
| Planned giving | 32,198 | 5,300 | - | 37,498 | 37,983 |
| Collections and other giving | 5,418 | - | - | 5,418 | 2,206 |
| Other voluntary receipts | 9,250 | 9,833 | - | 19,083 | 33,000 |
| Gift Aid recovered | 8,209 | 1,250 | - | 9,459 | 9,124 |
| Investments | 13,367 | - | - | 13,367 | 10,802 |
| Other receipts | 7,316 | 156 | - | 7,472 | 3,390 |
| Receipts from church activities | 297 | - | - | 297 | 306 |
| Total income | 76,057 | 16,539 | - | 92,553 | 96,813 |
| Payments | |||||
| Missionary and Charitable Giving | 6,000 | 6,173 | - | 12,173 | 5,750 |
| Parish Share | 35,000 | - | - | 35,000 | 34,326 |
| Clergy and Staffing costs | 22,069 | 9,896 | - | 31,966 | 27,454 |
| Church Running Expenses | 16,994 | 703 | - | 17,698 | 17,473 |
| Hall Running Costs | 13,932 | - | - | 13,932 | 8,560 |
| Total expenditure | 93,997 | 16,773 | - | 110,770 | 93,565 |
| Net income/(expenditure) resources before transfer | -17,940 | -235 | - | -18,174 | 3,248 |
| Transfers: | |||||
| Gross transfers between funds - in | 21,394 | 9,958 | - | 31,353 | 22,061 |
| Gross transfers between funds - out | -23,525 | -7,829 | - | -31,354 | -22,062 |
| Other recognised gains / losses | |||||
| Gains/losses on investment assets | - | - | - | - | - |
| Gains on revaluation, fixed assets, charity's own use | - | - | - | - | - |
| Net movement in funds | -20,070 | 1,895 | - | -18,174 | 3,248 |
| Reconciliation of funds | |||||
| Total funds brought forward | 80,379 | 41,621 | - | 122,001 | 118,753 |
| Total funds carried forward | 60,310 | 43,517 | - | 103,828 | 122,001 |
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 2022
Balance Sheet
| Balance Sheet | ||
|---|---|---|
| As at 31/12/2022 |
As at 31/12/2021 |
|
| 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 - Henry Smith Restricted - Hardship Fund Restricted - Internal Lighting Project Restricted - Marvellous Mums Restricted - Men’s Ministry Restricted - Messy Church Restricted - Parish Hall Building Restricted - Training Fund Restricted - Women’s Ministry/Beloved Restricted - Youth Work |
2,485 105,294 107,780 3,952 103,828 103,828 103,828 27,241 924 - 4,315 18,000 - 9,829 12,250 2,056 51 10,182 385 3,526 2,248 7,692 910 447 - 2,000 1,036 699 31 |
9,106 115,895 |
| 125,002 | ||
| 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 |
||
| **Funds of the church ** | 103,828 | **122,001 ** |
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 14[th] April 2023 And signed on their behalf by Rev Neil Elliott :- Chair
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
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 resources 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 charged.
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 resources.
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 2022
Analysis of income and expenditure
Incoming Resources
1-Planned giving
| Total | ||||||
|---|---|---|---|---|---|---|
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Gift Aid - Bank | 24,588 | - | 5,000 | - | 29,588 | 30,353 |
| Gift Aid - Envelopes | 2,911 | - | - | - | 2,911 | 3,904 |
| Other planned giving | 4,699 | - | 300 | - | 4,999 | 3,726 |
| Total | 32,198 | - | 5,300 | - | 37,498 | 37,983 |
| 2-Collections and other giving | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Loose plate collections | 5,373 | 45 | - | - | 5,418 | 2,206 |
| Total | 5,373 | 45 | - | - | 5,418 | 2,206 |
| 3-Other voluntary receipts | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Recurring grants | 8,000 | - | 7,833 | - | 15,833 | 25,500 |
| Non-recurring one-off grants | 1,250 | - | 2,000 | - | 3,250 | 7,500 |
| Total | 9,250 | - | 9,833 | - | 19,083 | 33,000 |
| 4-Gift Aid recovered | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Tax recoverable on Gift Aid | 8,209 | - | 1,250 | - | 9,459 | 9,124 |
| Total | 8,209 | - | 1,250 | - | 9,459 | 9,124 |
| 5-Investments | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Bank and building society interest | 43 | - | - | - | 43 | 2 |
| Rent from lands or buildings | 13,324 | - | - | - | 13,324 | 10,800 |
| Total | 13,367 | - | - | - | 13,367 | 10,802 |
| 5-Other Receipts | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Other funds generated | 4,716 | - | 156 | - | 4,872 | 3,390 |
| Insurance Claims | 2,600 | - | - | - | 2,600 | - |
| Total | 7,316 | - | 156 | - | 7,472 | 3,390 |
| 6-Receipts from church activities | ||||||
| Total | ||||||
| Unrestricted | Designated | Restricted | Endowment | This year | Last year | |
| Fees for weddings and funerals | 297 | - | - | - | 297 | 306 |
| Total | 297 | - | - | - | 297 | 306 |
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
Resources Expended
7-Missionary and Charitable Giving
| One off Gifts Home mission Total |
Total Unrestricted Designated Restricted Endowment This year Last year - 6,000 6,173 - 12,173 4,920 - - - - - 830 |
|---|---|
| - 6,000 6,173 - 12,173 5,750 |
8-Parish Share
| 8-Parish Share | |
|---|---|
| Ministry parish share etc Total |
Total Unrestricted Designated Restricted Endowment This year Last year 35,000 - - - 35,000 34,326 |
| 35,000 - - - 35,000 34,326 |
|
| 9-Clergy and Staffing costs Assistant staff costs Youth Worker Salary Salary of parish administrator Working expenses of incumbent Parsonage - water Total |
Total Unrestricted Designated Restricted Endowment This year Last year 683 - - - 683 1,279 - 7,775 9,896 - 17,671 16,187 12,312 - - - 12,312 9,759 1,269 - - - 1,269 160 28 - - - 28 68 |
| 14,294 7,775 9,896 - 31,966 27,454 |
10-Church Running Expenses
| Parish training and mission Church running - insurance Technical Equipment 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 Creche Sunday School Children’s Work Youth Work Marvelous Mums Messy Church Total |
Total Unrestricted Designated Restricted Endowment This year Last year - - - - - 119 3,240 - - - 3,240 3,240 387 - - - 387 4,333 260 - - - 260 248 66 - - - 66 940 685 - - - 685 971 1,577 626 124 - 2,328 971 3,126 - - - 3,126 1,122 2,094 - 110 - 2,204 1,706 690 - - - 690 468 3,230 - - - 3,230 906 461 - - - 461 565 - - - - - 700 - - - - - 21 - - - - - 192 218 - - - 218 310 43 285 76 - 405 184 - - - - - 10 - - 393 - 393 460 |
|---|---|
| 16,082 912 703 - 17,698 17,473 |
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
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 4,016 - - - 4,016 1,322 4,582 - - - 4,582 4,162 2,369 - - - 2,369 1,747 2,250 - - - 2,250 967 61 - - - 61 61 652 - - - 652 298 |
| 13,932 - - - 13,932 8,560 |
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 2022
Fund movement by type
Selected period: 01 January 2022 to 31 December 2022
| Fund and type | Fund balances | Incoming |
Outgoing | Transfers | Transfers | Gains and | Fund balances |
|---|---|---|---|---|---|---|---|
| brought forward | Resources |
Resources | Losses | carried forward | |||
| Unrestricted | |||||||
| General - General fund | 19,142 | 76,012 | 79,309 | 11,394 | - | 27,241 | |
| Sub-totals | 19,142 | 76,012 | 79,309 | 11,394 | - | 27,241 | |
| Designated | |||||||
| Family - Family Outreach | 10,000 | - | - | -10,000 | - | - | |
| Giving - Christ Church Giving | 6,879 | 45 | 6,000 | - | - | 924 | |
| MESSY - Messy Church | 4,949 | - | 626 | -8 | - | 4,315 | |
| Project - Project Fund | 11,394 | - | - | -11,395 | - | - | |
| Youth - Youth Work | 10,013 | - | 8,061 | 7,877 | - | 9,829 | |
| Reserve - PCC - General Reserves | 18,000 | - | - | - | - | 18,000 | |
| Sub-totals | 61,237 | 45 | 14,688 | -13,525 | - | 33,069 | |
| Restricted | |||||||
| Build - Building Fund | 6,000 | 6,250 | - | - | - | 12,250 | |
| Cafe - Cafe Church | 2,056 | - | - | - | - | 2,056 | |
| Christmas - Christmas Day | 51 | - | - | - | - | 51 | |
| Family - Family Outreach | 10,292 | - | 110 | - | - | 10,182 | |
| Food - Food Poverty Grant | 398 | - | 12 | - | - | 385 | |
| Hardship - Hardship Fund | 4,778 | 7,000 | 1,701 | -7,829 | - | 2,248 | |
| Hardship - Henry Smith | - | 156 | 4,458 | 7,829 | - | 3,526 | |
| Lighting - Internal Lighting Project | 7,692 | - | - | - | - | 7,692 | |
| MarvMums - Marvellous Mums | 910 | - | - | - | - | 910 | |
| Mens - Men’s Ministry | 447 | - | - | - | - | 447 | |
| MESSY - Messy Church | 464 | - | 471 | 7 | - | - | |
| ParishHall - Parish Hall Building | - | 2,000 |
- | - | - | 2,000 | |
| Training – Training Fund | 1,036 | - | - | - | - | 1,036 | |
| Women’s - Women’s Ministry/Beloved | 746 |
- | 46 | - | - | 699 | |
| Youth - Youth Work | 6,747 | 1,133 | 9,972 | 2,122 | - | 31 | |
| Sub-totals | 41,621 | 16,539 | 16,773 | 2,129 | - | 43,517 | |
| Totals | 122,001 | 92,597 | 110,770 | - | - | 103,828 | |
| 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 2022
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.
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.
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
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.
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Christ Church Harpurhey Annual Report and Financial Statements for 2022
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.
Hardship Fund – Henry Smith
This fund was set-up to specifically contain the grants received form Henry Smith Charity to support the community alongside their specific requirements.
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.
Parish Hall Building Fund
Donations and grants are received who specifically want the money to be spent on building improvements and upkeep of the Church’s Parish Hall Building
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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