**REGISTERED CHARITY NUMBER: 1148214** 

## **Report of the Trustees and** 

**Unaudited Financial Statements for the period 6 April 2021 to 31 March 2022** 

**for** 

## **Christchurch Ilkley** 

Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven North Yorkshire BD20 7NH 



**Christchurch Ilkley** 

## **Contents of the Financial Statements for the period 6 April 2021 to 31 March 2022** 

||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Statement of Financial Position**|8|
|**Statement of Cash Flows**|9|
|**Notes to the Statement of Cash Flows**|10|
|**Notes to the Financial Statements**|11 to 19|
|**Detailed Statement of Financial Activities**|20 to 21|





**Christchurch Ilkley** 

## **Report of the Trustees for the period 6 April 2021 to 31 March 2022** 

The trustees present their report with the financial statements of the charity for the period 6 April 2021 to 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **OBJECTIVES AND ACTIVITIES Objectives and aims** 

The  purpose  of  the  Charity  is  to  advance  the  Christian  faith  in  the  Area  of  Benefit  in accordance with the principles and practices of the Participating Churches. In achieving its purposes, the Charity will engage in a range of activities, either on its own or with others, including (but not restricted to): a) the celebration of public worship; b) the teaching of the Christian faith; c) mission and evangelism; d) pastoral work, including visiting the sick and the bereaved; e) the provision of facilities with a Christian ethos for the local community, including (but not restricted to) the elderly, the young and other groups with special needs; and f) the support of other charities in the UK and overseas. 

Page 2 



**Christchurch Ilkley** 

## **Report of the Trustees for the period 6 April 2021 to 31 March 2022** 

## **ACHIEVEMENT AND PERFORMANCE Charitable activities** 

These pages of accounts describe the spending of the monies given by our members and other money raised and spent by the charity in the year 2021/22 

Christchurch as a charity exists to promote the Christian faith in the area of Ilkley.  As Trustees  we  take  our  responsibilities  seriously.  Property  is  maintained,  staff  are  paid, activities are carried out to fulfil our objectives and strategic thought given towards the ongoing work of the charity. These are all represented by these figures which continue to be the financial outworking of our vision: "Christ at the centre of the Church at the heart of the town". 

The impact of the COVID - 19 pandemic continued into this financial year as life began to return to some normality, but not with the same levels of activity as pre pandemic. Regular meetings of the Leadership Team and Trustees continued to be held via Zoom to ensure information regarding the resumption of church and community life was shared. 

In May 2021 the Café opened after many months of closure, beginning with 5 days a week until the end of October when Saturdays were also re-introduced. The postponement of the government's  removal  of  lockdown  requirements  until  late  July  slowed  the  return  of customers and it took well into the financial year before numbers increased.  At the same time several of the staff retired or moved on and recruitment of new staff began. A barista-style coffee machine was installed in the café to enhance the offer and meet modern expectations. As the year progressed a number of regular external users of the premises returned and our relationship with local health providers, which had developed during the pandemic, enabled us to start hosting a weekly all-day NHS social prescribing session. 

A weekly celebration of public worship had been held online throughout the pandemic with occasional services in the building. During July 2021 regular Sunday morning services began again in the building with attendance slowly growing across the year. A new development is that these services are now relayed online and so our Sunday morning service is "hybrid" and we can reach more people with a variety of needs.  Our worship provision for children and families could also begin again in the soft play area from the September of this year. After all the disruption caused by COVID-19 and the ongoing threat of illness, numbers remained small and some people chose not to gather indoors. Christchurch adapted to circumstances as they arose, for example, moving our popular Christingle services outdoors at Christmas. 

Throughout this financial year,  delivering all  of our  activities has been affected by staff, volunteers and members of our church community catching COVID-19 and having to isolate. Through it all, our dedicated staff and office holders have given generously of their time and energy.  In January we celebrated the accreditation of a new lay preacher in our church. We also commenced a new subgroup to enable Christchurch to respond to the climate crisis and to build our partnership with the wider community who are working on these issues. We hosted meetings in Lent for Churches Together  in Ilkley,  raising funds for  Christian Aid through the provision of lunches by our cafe.  Having served actively as deputy-moderator throughout the pandemic, in December our minister was appointed as the moderator for Churches Together in Ilkley and has been able to help raise our profile with other community groups in the town and build links. 

Across this year, with the help of our leadership team and parent bodies, we have worked on our vision and strategy for rebuilding our church community after the pandemic. The minister and two trustees attended a Leading Your Church Into Growth Conference sponsored by the URC, and the Leadership Team and Trustees agreed to adopt many of the principles of this approach. Regular days of prayer were instigated and events at Christmas and on Shrove Tuesday  were adapted  for  a  wider  audience.  This  strategy  was followed up  by  a  "Start Course" to help people new to Christian faith to learn more and consider greater commitment. Five people became members of the church following on from this course. Also, we held an "Away-day" in February to which everyone in the Christchurch community was invited. At this we identified the five key areas of church life which we wished to focus on for the immediate future. 

One of key aims identified was to improve our building. Much work has been undertaken to 

Page 2 



finalise and agree the refurbishment of the main toilets and to include an accessible toilet adjacent to the café. Significant progress towards achieving this goal has been achieved and it looks likely that the toilets will be built in the next financial year. 

## **FINANCIAL REVIEW** 

## **Reserves policy** 

The Policy relates to the General Fund and includes the current account held at Barclays and Central Finance Board (CFB) deposit account. The Policy is to maintain general cash reserves equivalent to at least thirteen weeks average General Fund (excluding the Café) expenditure. The General Fund cash balances stood at £95,324 at the 31[st] March 2022. Thirteen weeks average expenditure would be equivalent to approximately £61,700 based on the 2022/23 budget. The Church also has Legacy Funds of £124,511, which have generally been given without restriction as to use. It is the intention these should be used for specific projects and activities outside the scope of the General Fund. 

Page 2 



**Christchurch Ilkley** 

## **Report of the Trustees for the period 6 April 2021 to 31 March 2022** 

## **FINANCIAL REVIEW Income and Expenditure** 

Overall income for the year was £308,201.  This is higher than in 2012/21 when income was £275,617. 

Overall  expenditure  was £329,181  compared  with  £295,631  in  2020/21  and £365,220  in 2019/20. The main reason for the difference was approximately £40,000 in expenditure on resuming catering after Covid 19. 

The General Fund net movement of funds was a deficit of £20,980 after transferring to it £2,556 from Designated Funds, including £7,005 to the Christchurch Café and £9,561 from unrestricted legacies. The Trustees had accepted there would be a significant budget deficit because of the Covid-19 effect, but this was mitigated to some extent by an insurance claim for financial losses arising from the pandemic. The Christchurch Café made a loss of £7,005 prior to transfers. If viewed together, the overall net movement of the Café and General Funds, excluding the impact of legacies/transfers, was a deficit of approximately £21,000. Following a request from the Methodist Church a donation of £8,000 (unbudgeted) was made to the Pension Reserve Fund. 

## **FUTURE PLANS** 

Progress has been made to bring to realisation the long-standing plans to improve the toilet facilities, to include better access for those with disabilities.  This will be a major benefit to those who use the church facilities and the café. The nature of the work should make it attractive to grant making bodies and there is hope these will make a significant contribution to the overall cost. 

The  energy  crisis  is  impacting  on  gas  and  electricity  prices  and  consumption  is  being monitored to ensure usage is minimised as far as is practicable both from an economic and environmental perspective. 

We are aiming to work ever closer with our daughter project, Dan's Den (Soft Play Centre), to develop our joint mission goals as well as developing our Christian outreach through the Christchurch café. We are planning new intergenerational events to build up our community after the isolation imposed on us by COVID-19. We are planning to integrate the Leading Your Church Into Growth approach more widely into the life of our Church. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** 

The  Partnership  is  governed  by  the  Model  Constitution  for  a  Single  Congregation  Local Ecumenical Partnership adopted on the 27th May 2012 and a Sharing Agreement dated 16 June 1992 relating to the premises. 

## **Organisational structure** 

Christchurh, known as "Christchurch, Ilkley", is the Local Ecumenical Partnership (L.E.P) between  a  Methodist  Church  in  the  Wharfedale  and  Aireborough  Circuit  and  a  United Reformed Church (U.R.C) within the Yorkshire Synod. 

The work and mission of the Charity is carried out through the Leadership Team comprising the Minister and ten Trustees, elected by the Congregational meeting, each of whom have a particular area of responsibility or 'Portfolio'. The Leadership team is accountable to the Trustees and the Congregational Meeting. 

For more information about the role and work of the Charity, Church based activities and events and details of secular groups and societies using the premises, visit our website at www.christchurchilkley.org.uk. 

## **Risk management** 

Page 3 



The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

There are three major risks:- 

- Current levels of giving by members may not be sufficiently increased, or the budgeted levels of income from   lettings or fund raising achieved, to avoid a deficit in the current financial year. 

- The Christchurch Café may not be able to contribute to the General Fund at the budgeted level. 

-   Non-anticipated  expenditure  on  the  building  may  be  required  over  and  above  that recommended in the Quinquennial Report recently received. 

Operational and other risks, particularly in the Health and Safety area, are assessed and evaluated on an ongoing basis 

Page 3 



**Christchurch Ilkley** 

## **Report of the Trustees for the period 6 April 2021 to 31 March 2022** 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT Charity Registration** 

The L.E.P is registered with the Charity Commission, Charity number 1148214. For Gift aid claims, the L.E.P is registered with the Inland Revenue ( Charities) under registration number XN 65400. 

## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 

1148214 

## **Principal address** 

The Grove Ilkley West Yorkshire LS29 9LW 

## **Trustees** 

Rev R R Topham Minister M Cook J Stanley D Gouldesborough C Mannall I Thake W Ribbands Chair J Thompson P Smith L Duttine P Evans J Freeman J Blakelock J Smith Dr B G Pitcairn D Feather Secretary C Knamiller V Worrall R Lowe Acting Treasurer J Sayer V Appleton C Brunold B Scott 

The managing trustees are elected by the Annual Congregational Meeting from among the Members of the Charity 

## **Independent Examiner** 

ACCA Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven North Yorkshire BD20 7NH 

## **Bankers** 

Barclays Bank plc 9 Brook street 

Page 4 



Ilkley
West Yorkshire
LS29 8AD
Page 4

## **Christchurch Ilkley** 

## **Report of the Trustees for the period 6 April 2021 to 31 March 2022** 

## **REFERENCE AND ADMINISTRATIVE DETAILS Insurers** 

Congregational and General Insurance plc Currer House Currer Street Bradford West Yorkshire BD1 5BA 

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 

........................................................................ W Ribbands - Trustee 

Page 5 



**Independent Examiner's Report to the Trustees of Christchurch Ilkley** 

## **Independent examiner's report to the trustees of Christchurch Ilkley** 

I report to the charity trustees on my examination of the accounts of Christchurch Ilkley (the Trust) for the period 6 April 2021 to 31 March 2022. 

## **Responsibilities and basis of report** 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). 

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Independent examiner's statement** 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies. 

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

1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

2. the accounts do not accord with those records; or 

3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

ACCA Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven North Yorkshire BD20 7NH 

Date: ............................................. 

Page 6 



**Christchurch Ilkley** 

## **Statement of Financial Activities for the period 6 April 2021 to 31 March 2022** 

|||||||Period||
|---|---|---|---|---|---|---|---|
|||||||6.4.21||
|||||||to|Year Ended|
|||||||31.3.22|5.4.21|
||Unrestricted|||||||
||||Designated-|||Total|Total|
|||fund|Cafe||Designated-Otherfunds||funds|
||Notes|£|£||£|£|£|
|**INCOME AND**||||||||
|**ENDOWMENTS FROM**||||||||
|Donations and legacies|2|146,799|8,403||10,936|166,138|234,656|
|**Charitable activities**||||||||
|Catering||-|75,050||-|75,050|6,636|
|Room and Equipment hire||18,129||-|-|18,129|8,933|
|Family and youth||5,000||-|-|5,000|10,000|
|Investment income|3|27||-|62|89|672|
|Other income|5|43,795||-|-|43,795|14,720|
|**Total**||213,750|83,453||10,998|308,201|275,617|
|**EXPENDITURE ON**||||||||
|**Charitable activities**|6|||||||
|Catering||-|90,047||-|90,047|50,420|
|Room and Equipment hire||14,006||-|-|14,006|25,029|
|General Fund||22,412||-|-|22,412|14,527|
|Sundry Expenses||47||-|-|47|53|
|Property & Equipment||24,610|411||-|25,021|38,343|
|Staf costs||41,597||-|-|41,597|35,400|
|Governance||21,349||-|-|21,349|19,951|
|Donations||-||-|6,833|6,833|6,335|
|Other||107,869||-|-|107,869|105,573|
|**Total**||231,890|90,458||6,833|329,181|295,631|
|**NET INCOME/**||||||||
|**(EXPENDITURE)**||(18,140)|(7,005)||4,165|(20,980)|(20,014)|
|**Transfers between**|14|2,556|7,005||(9,561)|-|-|
|**funds**||||||||
|**Net movement in funds**||(15,584)||-|(5,396)|(20,980)|(20,014)|
|**RECONCILIATION OF**||||||||
|**FUNDS**||||||||



**Total funds brought forward** 122,270 

- 133,376 255,646 275,660 

The notes form part of these financial statements 

Page 7 



## **TOTAL FUNDS CARRIED FORWARD** 

106,686 

- 

127,980 234,666 255,646 

The notes form part of these financial statements 

Page 7 



## **Christchurch Ilkley** 

## **Statement of Financial Position 31 March 2022** 

|2022<br>Unrestricted<br>Designated-<br>Total<br>fund<br>Cafe<br>Designated-Otherfunds<br>Notes<br>£<br>£<br>£<br>£<br>**FIXED ASSETS**<br>Tangible assets<br>10<br>3,157<br>2,441<br>-<br>5,598<br>**CURRENT ASSETS**<br>Stocks<br>11<br>-<br>1,016<br>-<br>1,016<br>Debtors<br>12<br>30,571<br>-<br>-<br>30,571<br>Cash at bank and in hand<br>91,866<br>302<br>127,980<br>220,148<br>122,437<br>1,318<br>127,980<br>251,735|2021<br>Total<br>funds<br>£<br>3,216<br>1,539<br>64,522<br>213,191<br>279,252|
|---|---|



## **CREDITORS** 

Amounts falling due within one year 

13 

(18,908) 

(3,759) 

- 

(22,667) 

(26,822) 

## **NET CURRENT ASSETS** 

103,529 (2,441) 127,980 229,068 252,430 

The notes form part of these financial statements 

Page 8 



## **TOTAL ASSETS LESS CURRENT LIABILITIES** 

- 106,686 - 

127,980 

234,666 

255,646 

## **NET ASSETS** 

106,686 - 127,980 234,666 255,646 

## **FUNDS** 

14 Unrestricted funds: 

General fund 106,686 122,271 Cafe - - 

Legacy Fund 

The notes form part of these financial statements 

Page 8 



124,511 132,863 Benevolent Fund 378 378 Special Collections 3,091 135 

234,666 255,646 

**TOTAL FUNDS** 234,666 255,646 

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 

............................................. W Ribbands - Trustee 

The notes form part of these financial statements 

Page 8 



## **Christchurch Ilkley** 

## **Statement of Cash Flows for the period 6 April 2021 to 31 March 2022** 

|Notes<br>**Cash fows from operating activities**<br>Cash generated from operations<br>1<br>Net cash provided by operating activities<br>**Cash fows from investing activities**<br>Purchase of tangible fxed assets<br>Net cash (used in)/provided by investing activities<br>(3,835)<br>-|Period<br>6.4.21<br>to<br>Year Ended<br>31.3.22<br>5.4.21<br>£<br>£<br>10,792<br>7,959<br>10,792<br>7,959<br>(3,835)<br>-|
|---|---|



## **Change in cash and cash equivalents in the reporting period** 

6,957 

7,959 **Cash and cash equivalents at the beginning of the reporting period** 

213,191 

205,232 

## **Cash and cash equivalents at the end of the reporting period** 

220,148 

213,191 

The notes form part of these financial statements 

Page 9 



The notes form part of these financial statements 

Page 9 



**Christchurch Ilkley** 

## **Notes to the Statement of Cash Flows for the period 6 April 2021 to 31 March 2022** 

## **1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES** 

|**OPERATING ACTIVITIES**|||||
|---|---|---|---|---|
|||Period|||
|||6.4.21|||
|||to|Year Ended||
|||31.3.22||5.4.21|
|||£||£|
|**Net expenditure for the reporting period (as per the**|||||
|**Statement of Financial Activities)**||(20,980)|(20,014)||
|**Adjustments for:**|||||
|Depreciation charges||1,453||1,756|
|Decrease in stocks||523||1,256|
|Decrease in debtors||33,951||26,704|
|Decrease in creditors||(4,155)||(1,743)|
|**Net cash provided by operations**||10,792||7,959|
|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
||At 6.4.21|Cash fow|At|31.3.22|
||£|£||£|
|**Net cash**|||||
|Cash at bank and in hand|213,191<br>6,957|||220,148|
||213,191<br>6,957|||220,148|
|**Total**|213,191<br>6,957|||220,148|



## 2. **ANALYSIS OF CHANGES IN NET FUNDS** 

The notes form part of these financial statements 

Page 10 



**Christchurch Ilkley** 

## **Notes to the Financial Statements for the period 6 April 2021 to 31 March 2022** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing  their  accounts  in  accordance  with  the  Financial  Reporting  Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot  be  directly  attributed  to  particular  headings  they  have  been  allocated  to activities on a basis consistent with the use of resources. 

## **Tangible fixed assets** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Organ & Audio - 20% on cost Fixtures and fittings - 10% on cost Sundry Equipment - 20% on cost Computer equipment - 50% on cost 

## **Stocks** 

Stocks  are valued at the lower  of cost and net realisable value,  after  making  due allowance for obsolete and slow moving items. 

## **Taxation** 

Christchurch, Ilkley is an Exempt Charity within the meaning of the Charities Act 2011 and as such is a Charity within the meaning of the Taxes Act.  Accordingly Christchurch, Ilkley is potentially exempt from taxation in respect of income or capital gains received within categories covered by the Taxes Act 

The Cafe is registered for Value Added Tax.  There is no recovery of Value Added Tax in respect of all other general and designated fund activities of Christchurch, Ilkley of either a revenue or capital nature, apart from VAT recovered on eligible expenditure under the Listed Places of Worship Grant Scheme. 

## **General, designated and restricted funds** 

General funds represent the funds of the Charity that are not subject to any restrictions regarding their use and are available for application on the general purposes of the Charity. 

Certain general funds have been designated by the Trustees for specific purposes (but remain unrestricted) as follows:- 

i. Café - The café is an income generating activity area and as such the funds of the Café 

continued... 

Page 11 



are separately administered as designated funds. The majority of any surplus generated is  transferred  to  general  funds  on  an  annual  basis.  The  activity  of  the  Café  is  in furtherance of the charity's objectives as well as an income generator. 

ii. Other designated funds - Other funds are designated to a particular activity area of the Church as and when necessary for the operation of such activities. The Trustees approve and oversees such funds. 

continued... 

Page 11 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **1. ACCOUNTING POLICIES - continued** 

## **General, designated and restricted funds** 

The Legacy Fund currently includes a mixture of restricted and unrestricted funds, the former representing approximately 5% of the Fund as a result of the requests of the donor.  The Fund is held for specific future projects or other capital expenditure as directed by the Trustees (unrestricted part) or by the donor in conjunction with the oversight of the Trustees.  All legacies received are initially paid into this Fund 

## **Hire purchase and leasing commitments** 

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme.  Contributions payable to the charity's pension scheme are charged to the  Statement of Financial Activities in the period to which they relate. 

## **Covid-19** 

On 11th March 2020, the World Health Organisation officially declared COVID-19 as a pandemic. 

The  accounts  have  been  prepared  on  a  going  concern  basis  although  there  are indicators of financial impact in relation to COVID-19. The directors have taken what are considered all the necessary measures to protect the business from this to limit ant adverse impact. 

The trustees anticipate the company continuing to trade for the foreseeable future and are monitoring the situation. 

Government grants are recognised as other income once there is reasonable assurance that all conditions relating to the grant have been attained and that the grant will be received. 

## **2. DONATIONS AND LEGACIES** 

|**DONATIONS AND LEGACIES**||||
|---|---|---|---|
||Period|||
||6.4.21|||
||to|Year Ended||
||31.3.22||5.4.21|
||Unrestricted||Total|
||funds||funds|
||£||£|
|Donations and fundraising|124,253||149,144|
|Gift aid|27,540||28,857|
|Legacies|6,225||4,000|
|Grants|8,122||52,654|
||166,138||234,656|



Grants received, included in the above, are as follows: 

||Period||
|---|---|---|
||6.4.21||
||to|Year Ended|
||31.3.22|5.4.21|
||£|£|
|Other grants|8,122|52,654|



continued... 

Page 12 



Included in grants receivable for the year is £8,121 related to the HMRC Coronavirus Job Retention Scheme 

continued... 

Page 12 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **3. INVESTMENT INCOME** 

||||Period|||
|---|---|---|---|---|---|
||||6.4.21|||
||||to|Year Ended||
||||31.3.22||5.4.21|
||||Unrestricted||Total|
||||funds||funds|
||||£||£|
||Interest||89||672|
|**4.**|**INCOME FROM CHARITABLE ACTIVITIES**|||||
||||Period|||
||||6.4.21|||
||||to|Year Ended||
||||31.3.22||5.4.21|
|||Activity|£||£|
||Catering|Catering|75,050||6,636|
||Room & equipment hire Room and Equipment hire||18,129||8,933|
||Family & youth|Family and youth|5,000||10,000|
||||98,179||25,569|



## **5. OTHER INCOME** 

Included within other income is £26,298 claimed for loss of earnings during the year 

## **6. CHARITABLE ACTIVITIES COSTS** 

|Catering<br>Room and Equipment hire<br>General Fund<br>Sundry Expenses<br>Property & Equipment<br>Staf costs<br>Governance<br>Donations|Support<br>Direct<br>costs (see<br>Costs<br>note 7)<br>£<br>£<br>60,628<br>29,419<br>14,006<br>-<br>-<br>22,412<br>47<br>-<br>-<br>25,021<br>-<br>41,597<br>-<br>21,349<br>-<br>6,833<br>74,681<br>146,631|Totals<br>£<br>90,047<br>14,006<br>22,412<br>47<br>25,021<br>41,597<br>21,349<br>6,833<br>221,312|
|---|---|---|



continued... 

Page 13 



## **Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **7. SUPPORT COSTS** 

|Other resources expended<br>Catering<br>General Fund<br>Property & Equipment<br>Staf costs<br>Governance<br>Donations|Governance<br>Support<br>costs<br>£<br>£<br>107,728<br>141<br>29,419<br>-<br>21,551<br>861<br>25,021<br>-<br>41,597<br>-<br>-<br>21,349<br>6,833<br>-<br>232,149<br>22,351|Totals<br>£<br>107,869<br>29,419<br>22,412<br>25,021<br>41,597<br>21,349<br>6,833<br>254,500|
|---|---|---|



Support costs, included in the above, are as follows: 

## **Support** 

|**Support**|||||||
|---|---|---|---|---|---|---|
||Other||||||
||resources|||General||Property|
||expended||Catering|Fund||&|
|Equipment|||||||
||£||£|£||£|
|Wages||-|-|-||-|
|Social security||-|-|-||-|
|Pensions||-|-|-||-|
|Other operating leases||-|-|-||557|
|Rates and water||-|-|1,680||-|
|Light and heat||-|-|10,534||-|
|Telephone|1,613||-|-||-|
|Postage and stationery|6,182||-|-||-|
|Property maintenance||-|-|-||20,756|
|Cleaning||-|-|-||2,255|
|Equipment Maint & Purch||-|2,571|3,506||-|
|Donations||-|-|-||-|
|Circuit Assessment|99,933||-|-||-|
|Cost of Goods Sold||-|26,848|-||-|
|Church Weekend Away||-|-|5,831||-|
|Depreciation of tangible fxed||-|-|-||1,453|
|assets|||||||
||107,728||29,419|21,551||25,021|
|||||Period|||
|||||6.4.21|||
|||||to|Year Ended||
|||||31.3.22||5.4.21|
||Staf|||Total||Total|
||costs||Donations|activities||activities|
||£||£|£||£|
|Wages|33,176||-|33,176||46,103|
|Social security|421||-|421||1,229|
|Pensions|8,000||-|8,000||-|
|Other operating leases||-|-|557||557|
|Rates and water||-|-|1,680||2,054|
|Light and heat||-|-|10,534||10,447|
|Telephone||-|-|1,613||1,150|



continued... 

Page 14 



Carried forward 

41,597 

55,981 

61,540 

- 

continued... 

Page 14 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **7. SUPPORT COSTS - continued** 

## **Support - continued** 

|||||||||Period|||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||||6.4.21|||
|||||||||to|Year Ended||
|||||||||31.3.22||5.4.21|
||||Staf|||||Total||Total|
||||costs||||Donations|activities||activities|
||||£||||£|£||£|
|Brought forward|||41,597||||-|55,981||61,540|
|Postage and stationery|||||-||-|6,182||4,638|
|Property maintenance|||||-||-|20,756||21,356|
|Cleaning|||||-||-|2,255||2,541|
|Equipment Maint & Purch|||||-||-|6,077||3,714|
|Donations|||||-||6,833|6,833||5,945|
|Circuit Assessment|||||-||-|99,933||99,687|
|Cost of Goods Sold|||||-||-|26,848||4,976|
|Church Weekend Away|||||-||-|5,831||-|
|Depreciation of tangible fxed|||||-||-|1,453||1,756|
|assets|||||||||||
|||||41,597|||6,833|232,149||206,153|
|**Governance costs**|||||||||||
|||||||||Period|||
|||||||||6.4.21|||
|||||||||to|Year Ended||
|||||||||31.3.22||5.4.21|
||Other||||||||||
||resources||General|||||Total||Total|
||expended||Fund|||Governance|||||
||||activities||||activities||||
||£||£||||£|£||£|
|Insurance||-|||-||10,776|10,776||9,407|
|Accountancy and||-|||-||10,573|10,573||10,544|
|legal fees|||||||||||
|Bank Charges|141||||-||-|141||98|
|Miscellaneous||-|861||||-|861||406|
|expenses|||||||||||
||141||861||||21,349|22,351||20,455|



## **8. TRUSTEES' REMUNERATION AND BENEFITS** 

There  were  no  trustees'  remuneration  or  other  benefits  for  the  period  ended 31 March 2022 nor for the year ended 5 April 2021. 

## **Trustees' expenses** 

There were no  trustees' expenses paid for the period ended 31 March 2022 nor for the year ended 5 April 2021. 

continued... 

Page 15 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **9. STAFF COSTS** 

|Wages and salaries<br>Social security costs<br>Other pension costs|Period<br>6.4.21<br>to<br>Year Ended<br>31.3.22<br>5.4.21<br>£<br>£<br>107,810<br>115,089<br>421<br>1,229<br>8,000<br>-<br>116,231<br>116,318|
|---|---|



The average monthly number of employees during the period was as follows: 

||Period||
|---|---|---|
||6.4.21||
||to|Year Ended|
||31.3.22|5.4.21|
|Youth Worker|1|1|
|Ofice|1|1|
|Caretaker and cleaner|2|2|
|Catering (including Saturday staf)|3|3|
||7|7|



No employees received emoluments in excess of £60,000. 

## **10. TANGIBLE FIXED ASSETS** 

|||Fixtures||||
|---|---|---|---|---|---|
||Organ &|and|Sundry|Computer||
||Audio|fttings|Equipment|||
|||equipment|Totals|||
||£|£|£|£|£|
|**COST**||||||
|At 6 April 2021|49,684|61,080|28,372|7,812|146,948|
|Additions|-|-|2,628|1,207|3,835|
|At 31 March 2022|49,684|61,080|31,000|9,019|150,783|
|**DEPRECIATION**||||||
|At 6 April 2021|49,024|59,867|28,293|6,548|143,732|
|Charge for year|215|265|342|631|1,453|
|At 31 March 2022|49,239|60,132|28,635|7,179|145,185|
|**NET BOOK VALUE**||||||
|At 31 March 2022|445|948|2,365|1,840|5,598|
|At 5 April 2021|660|1,213|79|1,264|3,216|



Consecrated and beneficed property of any kind is excluded from the accounts by s.10 (2) (a) and (C) of the Charities Act 2011. 

All assets (excluding consecrated and beneficed property) acquired since 6 April 2000 

continued... 

Page 16 



have been capitalised at cost and depreciated in the accounts over their anticipated useful economic life on a straight line basis. 

continued... 

Page 16 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **10. TANGIBLE FIXED ASSETS - continued** 

For assets acquired prior to 6 April 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. The Trustees are of the opinion that these assets are not material to the financial statements. 

All expenditure incurred in the year, on assets under £500, is written off to resources expended 

## **11. STOCKS** 

|**11.**|**STOCKS**||||
|---|---|---|---|---|
||||2022|2021|
||||£|£|
||Stocks||1,016|1,539|
|**12.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN**|**ONE YEAR**|||
||||2022|2021|
||||£|£|
||Other debtors||875|875|
||Prepayments and accrued income||29,696|63,647|
||||30,571|64,522|
|**13.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||2022|2021|
||||£|£|
||Trade creditors||727|975|
||Social security and other taxes||3,689|2,066|
||Accruals and deferred income||5,754|18,605|
||Accrued expenses||12,497|5,176|
||||22,667|26,822|
|**14.**|**MOVEMENT IN FUNDS**||||
|||Net|Transfers||
|||movement|between|At|
||At 6.4.21|in funds|funds|31.3.22|
||£|£|£|£|
||**Unrestricted funds**||||



General fund 122,270 (18,140) 2,556 106,686 Cafe - (7,005) 7,005 - Legacy Fund 133,376 4,382 (13,247) 

continued... 

Page 17 



124,511 Benevolent Fund - - 378 378 Special Collections - (217) 3,308 3,091 

- 255,646 (20,980) 234,666 

**TOTAL FUNDS** 255,646 (20,980) - 234,666 

continued... 

Page 17 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **14. MOVEMENT IN FUNDS - continued** 

Net movement in funds, included in the above are as follows: 

||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended||in funds|
||£|£||£|
|**Unrestricted funds**|||||
|General fund|||||
|213,750|||||
|(231,890)|||||
|(18,140)|||||
|Cafe|||||
|83,453|||||
|(90,458)|||||
|(7,005)|||||
|Legacy Fund|||||
|4,382|||||
|-|||||
|4,382|||||
|Special Collections|||||
|6,616|||||
|(6,833)|||||
|(217)|||||
||308,201|(329,181)||(20,980)|



## **TOTAL FUNDS** 

308,201 (329,181) (20,980) 

continued... 

Page 18 



## **Comparatives for movement in funds** 

Net Transfers movement between At At 6.4.20 in funds funds 5.4.21 £ £ £ £ **Unrestricted funds** General fund 139,396 (9,990) (7,135) 122,271 Cafe - (13,012) 13,011 (1) Legacy Fund 136,264 2,587 (5,988) 132,863 Benevolent Fund - 266 112 378 Special Collections - 135 - 135 

- 275,660 (20,014) 255,646 

continued... 

Page 18 



**TOTAL FUNDS** 275,660 (20,014) - 

255,646 

Comparative net movement in funds, included in the above are as follows: 

Incoming Resources Movement resources expended in funds £ £ £ **Unrestricted funds** General fund 229,935 (239,925) (9,990) Cafe 38,334 (51,346) (13,012) Legacy Fund 4,576 (1,989) 2,587 Benevolent Fund 656 (390) 266 Special Collections 2,116 (1,981) 135 

275,617 (295,631) (20,014) 

continued... 

Page 18 



**TOTAL FUNDS** 275,617 (295,631) (20,014) 

continued... 

Page 18 



**Christchurch Ilkley** 

## **Notes to the Financial Statements - continued for the period 6 April 2021 to 31 March 2022** 

## **15. RELATED PARTY DISCLOSURES** 

There were no related party transactions for the period ended 31 March 2022. 

## **16. OTHER DESIGNATED FUNDS** 

|**INCOMING**<br>**RESOURCE**<br>**S**<br>Voluntary<br>Income:<br>Legacies<br>Donations<br>Charitable<br>activities<br>Family &<br>youth<br>Gift Aid<br>Interest<br>**RESOURCE**<br>**S**<br>**EXPENDED**<br>Sundry Exps<br>Donations|Benevolent<br>Fund<br>£<br>0<br>0|Legacy<br>Fund<br>Special<br>Coll<br>Flower<br>Fund<br>£<br>£<br>£<br>4,320<br>6,616<br>62<br>4,382<br>6,616<br>0<br>6,833<br>4,382(217)<br>0|Mums &<br>Toddlers/<br>Music<br>Lovers<br>£<br>0<br>0|Major<br>Expend<br>Fund<br>£<br>0<br>0|Total<br>£<br>0<br>4,320<br>6,616<br>0<br>0<br>0<br>62<br>10,998<br>0<br>6,833<br>0<br>4,165|
|---|---|---|---|---|---|



Page 19 



## **Christchurch Ilkley** 

## **Detailed Statement of Financial Activities for the period 6 April 2021 to 31 March 2022** 

||Period||
|---|---|---|
||6.4.21||
||to|Year|
|Ended|||
||31.3.22|5.4.21|
||Unrestricted||
||Total||
||funds|funds|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Gifts|(2)|1|
|Donations and fundraising|124,253|149,144|
|Gift aid|27,540|28,857|
|Legacies|6,225|4,000|
|Grants|8,122|52,654|
||166,138|234,656|
|**Investment income**|||
|Interest|89|672|
|**Charitable activities**|||
|Catering|75,050|6,636|
|Room & equipment hire|18,129|8,933|
|Family & youth|5,000|10,000|
||98,179|25,569|
|**Other income**|||
|Sundry income|||
|33,795|||
|4,720|||
|Licence fee|||
|10,000|||
|10,000|||
||43,795|14,720|



## **Total incoming resources** 

308,201 275,617 

## **EXPENDITURE** 

This page does not form part of the statutory financial statements 

Page 20 



|**Charitable activities**<br>Wages<br>Sundries<br>**Support costs**<br>**Support**<br>Wages<br>Social security<br>Pensions<br>Other operating leases<br>Carried forward|74,634<br>47<br>74,681<br>33,176<br>421<br>8,000<br>557<br>42,154|68,986<br>37<br>69,023<br>46,103<br>1,229<br>-<br>557<br>47,889|
|---|---|---|



This page does not form part of the statutory financial statements 

Page 20 



## **Christchurch Ilkley** 

## **Detailed Statement of Financial Activities for the period 6 April 2021 to 31 March 2022** 

||Period||
|---|---|---|
||6.4.21||
||to|Year|
|Ended|||
||31.3.22|5.4.21|
||Unrestricted||
||Total||
||funds|funds|
||£|£|
|**Support**|||
|Brought forward|42,154|47,889|
|Rates and water|1,680|2,054|
|Light and heat|10,534|10,447|
|Telephone|1,613|1,150|
|Postage and stationery|6,182|4,638|
|Property maintenance|20,756|21,356|
|Cleaning|2,255|2,541|
|Equipment Maint & Purch|6,077|3,714|
|Donations|6,833|5,945|
|Circuit Assessment|99,933|99,687|
|Cost of Goods Sold|26,848|4,976|
|Church Weekend Away|5,831|-|
|Plant and machinery|214|-|
|Fixtures and fttings|265|830|
|Motor vehicles|342|926|
|Computer equipment|632|-|
||232,149|206,153|



## **Governance costs** 

Insurance 10,776 9,407 Accountancy and legal fees 10,573 10,544 

Bank Charges 141 98 

Miscellaneous expenses 861 406 

22,351 20,455 

This page does not form part of the statutory financial statements 

Page 21 



Total resources expended 329,181 295,631 

## **Net income/(expenditure)** 

(20,980) (20,014) 

This page does not form part of the statutory financial statements 

Page 21