REGISTERED CHARITY NUMBER: 1148214
Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2023
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 year ended 31 March 2023
| 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 17 |
| Detailed Statement of Financial Activities | 18 to 19 |
Christchurch Ilkley
Report of the Trustees for the year ended 31 March 2023
The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. 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.
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 2022/23
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".
Strategic direction and oversight by the Trustees developed during the year, with several new Trustees being appointed. An awayday with external facilitators helped give all Trustees a deeper understanding of their responsibilities, as well as a chance to engage in formulating future strategic direction. Mission strategy was developed using the LYCIG (Leading Your Church Into Growth) process, with two more leaders attending the LYCIG conference and a training session for house groups.
Public worship continues its post-pandemic development, with various forms of worship used on Sunday mornings, including experimenting with more informal café style services. Sunday morning worship is still available on-line, following the pattern during lockdown. Messy Church is very successfully on Sunday afternoons, with growing numbers, and SMILES serves a need across s wider area welcoming families with children with special needs. Several informal weekday evening events/services gave opportunities to engage with some of the uniformed organisations that use our building. The weekly ecumenical Pause for Thought service is hosted at Christchurch.
Childrens and Youth work has flourished with the full ending of covid restrictions. In addition to Messy Church and SMILES already mentioned above, the Monday toddlers group is attracting large numbers to two sessions, Youth Hangout provides an opportunity for teenage children to ‘hangout’, and our Children’s and Youth worker is also involved in supporting activities at other Churches in Ilkley and in the Circuit, as well as developing relationships with the Uniformed organisations that use our premises.
Pastoral work took place throughout the year, with the opportunity to offer home communion to people who are housebound or mobility restricted being much appreciated. Support to those going through significant life-changes, including bereavement, continued, with the addition of occasional lunches to bring some of the people supported in this way together. Much pastoral work takes place in the context of house groups, which also re-started basing studies around a book called “Tomorrow’s Christian”. Some house group members also engaged in pastoral training.
The Church remains fully committed to outreach and sharing the good news of the Christian faith with the people of Ilkley and the surrounding area. This included reviewing our activities and how they relate to the LYCIG structure noted above. Market Mission, when members greet people as part of the monthly Sunday local Food Market on The Grove, took place on two occasions, with many people spoken to, and some conversations developing. Five people were welcomed into membership during the year following a series of meetings.
An outward facing focus is a central to our mission and ministry, both within the local community and more widely. Working with Churches Together in Ilkley, a Warm Space was offered in our building in response to energy price
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Christchurch Ilkley
Report of the Trustees for the year ended 31 March 2023
increases and cost of living pressures. This developed to include film afternoons, which were much appreciated, and the offer of food from the café in conjunction with the Ilkley Foodbank. We supported the strong community response to support refugees from the war in Ukraine providing space and refreshments for this group of 60 plus families to meet together. We are delighted to host and build relationships with the Wharfe Valley Pathways Group who bring together several well-being agencies/charities to run a conversation café in our lower-hall one day a week, on a drop-in or NHS referral basis. Giving overseas included funds raised for Commitment for Life, Christian Aid and the World Mission Fund (Methodist Women in Britain). The annual Jigsaw Festival was very successful, with many visitors from near and far, and raising substantial funds for a range of charities.
There was much celebration on the completion of the long-awaited redevelopment programme of the toilets, providing attractive, bright and, most importantly, fully accessible facilities. We were especially pleased that Geoff Halsall was able to do the official opening, having patiently waited a long time for the realisation of the project. This is a major step forward in updating the building and being able to offer a warm and inclusive welcome to all. Financially, around 80% of the costs were covered by grants from a range of sources. A major focus on Toilet Twinning was included in the opening event, and more that £1,100 was raised – more than enough to twin every toilet and tap in the new facility.
The café remains an important part of the inclusion and warm welcome that is integral to the mission and ministry of the church, and we are pleased that it has become increasingly busy through the year. In this and other areas there have of course been significant cost pressures, with high energy price, general inflation and payroll increases. These were more than offset in 2022-23 by a very generous Gift Day response, enabling a surplus to be achieved for the year. As a charity we are aware that a good financial position is an important enabler for us to achieve our aims and objectives.
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 expenditure. The General Fund cash balances stood at £49,197 (PY £94,822) at the 31[st] March 2023. Thirteen weeks average expenditure would be equivalent to approximately £62,433 (PY £45,900) based on the 2023/24 budget.
Income and Expenditure
Overall income for the year was £499,816, significantly higher than in 2021/22 when income was £308,201. The increase was due in part due to grant income towards a toilet refurbishment project and also to generous congregational giving.
Overall expenditure was £465,364 compared with £329,181 in 2021/22 and £295,631 in 2020/21. The main reason for the difference related to resuming catering after Covid 19 and a toilet refurbishment project that was completed during the year.
The General Fund net movement of funds was an increase of £13,045 after transferring to it £25,980 from Designated Funds, including £5,708 to the Christchurch Café and £20,272 from unrestricted legacies. The Christchurch Café made a profit of £5,708 prior to transfers. If viewed together, the overall net movement of the Café and General Funds, excluding the impact of legacies/transfers, was an increase of approximately £12,000.
FUTURE PLANS
During the next year, we will build on the significant growth in mission and ministry set out in the report for the year 2022-23. At the same time, the progress made and the new opportunities available will bring new challenges, with the anticipated need to be more selective in deciding which new ideas to start; which current activities to sustain and develop; and, potentially, what things should come to an end. The Trustees will play an important role in making these decisions.
As an LEP, Christchurch is connected to the wider church through both the Methodist Church and URC. We have been developing links with both bodies and are part of wider discussions as they consider the future for mission in the Wharfe valley more widely. We are engaged in the thinking of the Methodist Circuit about possible re-organisation and are aware that we will have a change of Minister in summer of 2025.
In financial terms, the cost pressures from 2022-23 will carry forward into the current year, which will also see inflation and pay cost rises still above 6%. The year will be challenging financially, as measures are taken to increase income, improve the contribution from the café and control costs. The surplus from 2022-23 will provide support as we seek to build a more sustainable post-covid position. This will be supported by longer term financial planning, including a multiyear forecast, to supplement the annual budget, and develop a long-term maintenance plan to identify likely future major costs.
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Christchurch Ilkley
Report of the Trustees for the year ended 31 March 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The Partnership is governed by the Model Constitution for a Single Congregation Local Ecumenical Partnership adopted on the 27[th] May 2012 and a Sharing Agreement dated 16 June 1992 relating to the premises.
Organisational structure
Christchurch, 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
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.
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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
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.
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Christchurch Ilkley
Report of the Trustees for the year ended 31 March 2023
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1148214
Principal address The Grove Ilkley West Yorkshire LS29 9LW
Trustees J Amos V Appleton C Brunold S Carruthers M Cook L Duttine P Evans Secretary (from January 2023) D Feather J Freeman D Gouldesbrough C Knamiller W Lacy C Mannall Secretary (until January 2023) Dr B Pitcairn W Ribbands Chair J Sayers B Scott K Sinclair J Smith J Stanley I Thake J Thompson acting Treasurer Rev R Topham Minister A Vourdas A Walbank J Walker V Worrall
The managing trustees are elected by the Annual Congregational Meeting from among the Members of the Charity
Independent Examiner Simon Hart 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 Ilkley West Yorkshire LS29 8AD
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Christchurch Ilkley
Report of the Trustees for the year ended 31 March 2023
Insurers
Congregational and General Insurance plc Currer House Currer Street Bradford West Yorkshire BD1 5BA
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
-
select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charity SORP;
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make judgements and estimates that are reasonable and prudent;
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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 which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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 order of the board of trustees on 25[th] October 2023 and signed on its behalf by:
........................................................................ D Gouldesbrough – Chair of Trustees
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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 year ended 31 March 2023.
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 member of the Association of Chartered Certified Accountants, 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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
Simon Hart
Simon Hart
The Association of Chartered Certified Accountants
Simon Hart FCCA Hart Wright Accounting Chartered Certified Accountants 24 Hall Drive Sutton In Craven North Yorkshire BD20 7NH
Date: ......11/10/23.......................................
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Christchurch Ilkley
Statement of Financial Activities for the year ended 31 March 2023
| Year Ended 31.3.23 Unrestricted Designated- Total fund Cafe Designated-Other funds Notes £ £ £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 284,127 - 23,819 307,946 Charitable activities Catering - 127,048 - 127,048 Room and Equipment hire 37,612 - - 37,612 Family and youth 10,300 - - 10,300 Investment income 3 - - 4,172 4,172 Other income 4 12,627 - - 12,627 Total 344,666 127,048 27,991 499,705 EXPENDITURE ON Charitable activities 5 Catering - 120,119 - 120,119 Room and Equipment hire 25,017 - - 25,017 General Fund 31,707 - 40 31,747 Sundry Expenses (626) 185 - (441) Property & Equipment 113,971 1,036 - 115,007 Staff costs 39,245 - - 39,245 Governance 20,558 - - 20,558 Donations - - 5,261 5,261 Other 108,810 - - 108,810 Total 338,682 121,340 5,301 465,323 NET INCOME/(EXPENDITURE) 5,984 5,708 22,690 34,382 Transfers between funds 12 25,980 (5,708) (20,272) - Net movement in funds 31,964 - 2,418 34,382 RECONCILIATION OF FUNDS Total funds brought forward 106,686 - 127,980 234,666 TOTAL FUNDS CARRIED FORWARD 138,650 - 130,398 269,048 |
Period 6.4.21 to 31.3.22 Total funds £ 166,138 75,050 18,129 5,000 89 43,795 308,201 90,047 14,006 22,412 47 25,021 41,597 21,349 6,833 107,869 329,181 (20,980) - (20,980) 255,646 234,666 |
|---|---|
The notes form part of these financial statements
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Christchurch Ilkley
Statement of Financial Position 31 March 2023
| Unrestricted Designated- fund Cafe Designated-Other Notes £ £ £ FIXED ASSETS Tangible assets 8 2,173 2,495 - CURRENT ASSETS Stocks 9 - 2,068 - Debtors 10 82,376 - - Cash at bank and in hand 68,207 1,320 130,398 150,583 3,388 130,398 CREDITORS Amounts falling due within one year 11 (14,106) (5,883) - NET CURRENT ASSETS 136,477 (2,495) 130,398 TOTAL ASSETS LESS CURRENT LIABILITIES 138,650 - 130,398 NET ASSETS 138,650 - 130,398 FUNDS 12 Unrestricted funds: General fund Legacy Fund Benevolent Fund Special Collections TOTAL FUNDS |
2023 Total funds £ 4,668 2,068 82,376 199,925 284,369 (19,989) 264,380 269,048 269,048 138,650 128,411 448 1,539 269,048 269,048 |
2022 Total funds £ 5,598 1,016 30,571 220,148 251,735 (22,667) 229,068 234,666 234,666 106,686 124,511 378 3,091 234,666 234,666 |
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25[th] October 2023 and were signed on its behalf by:
............................................. D Gouldesbrough – Chair of Trustees
The notes form part of these financial statements
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Christchurch Ilkley
Statement of Cash Flows for the year ended 31 March 2023
| Year Ended 31.3.23 Notes £ Cash flows from operating activities Cash generated from operations 1 (19,553) Net cash (used in)/provided by operating activities (19,553) Cash flows from investing activities Purchase of tangible fixed assets (670) Net cash used in investing activities (670) Change in cash and cash equivalents in the reporting period (20,223) Cash and cash equivalents at the beginning of the reporting period 220,148 Cash and cash equivalents at the end of the reporting period 199,925 |
Period 6.4.21 to 31.3.22 £ 10,792 10,792 (3,835) (3,835) 6,957 213,191 220,148 |
|---|---|
The notes form part of these financial statements
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Christchurch Ilkley
Notes to the Statement of Cash Flows for the year ended 31 March 2023
1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES
| OPERATING ACTIVITIES | ||
|---|---|---|
| Period | ||
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| £ | £ | |
| Net income/(expenditure) for the reporting period (as per the | ||
| Statement of Financial Activities) | 34,382 | (20,980) |
| Adjustments for: | ||
| Depreciation charges | 1,599 | 1,453 |
| (Increase)/decrease in stocks | (1,051) | 523 |
| (Increase)/decrease in debtors | (51,805) | 33,951 |
| Decrease in creditors | (2,678) | (4,155) |
| Net cash (used in)/provided by operations | (19,553) | 10,792 |
2. ANALYSIS OF CHANGES IN NET FUNDS
| At 1.4.22 | Cash flow | At 31.3.23 | |
|---|---|---|---|
| £ | £ | £ | |
| Net cash | |||
| Cash at bank and in hand | 220,148 | (20,223) | 199,925 |
| 220,148 | (20,223) | 199,925 | |
| Total | 220,148 | (20,223) | 199,925 |
The notes form part of these financial statements
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Christchurch Ilkley
Notes to the Financial Statements for the year ended 31 March 2023
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 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...
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Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
1. ACCOUNTING POLICIES - continued
General, designated and restricted funds
The Legacy Fund currently includes a mixture of restricted and unrestricted funds, the former representing less than 2% 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.
2. DONATIONS AND LEGACIES
| Year Ended 31.3.23 Unrestricted funds £ Gifts (3) Donations and fundraising 180,313 Gift aid 28,489 Legacies 20,000 Grants 79,147 307,946 |
Period 6.4.21 to 31.3.22 Total funds £ (2) 124,253 27,540 6,225 8,122 166,138 |
|---|---|
Grants received, included in the above, are as follows:
| Period | ||
|---|---|---|
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| £ | £ | |
| Other grants | 79,147 | 8,122 |
Included in grants receivable for the year is £73,831 related to the toilets renovation project (prior year of £8,121 related to the HMRC Coronavirus Job Retention Scheme)
continued...
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Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| Period | ||
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| Interest | 4,172 | 89 |
4. OTHER INCOME
Included within other income for the prior year is £26,298 claimed for loss of earnings
5. CHARITABLE ACTIVITIES COSTS
| Catering Room and Equipment hire General Fund Sundry Expenses Property & Equipment Staff costs Governance Donations |
Direct Costs £ 76,231 25,017 - 417 - - - - 101,665 |
Support costs £ 43,888 - 31,747 (858) 115,007 39,245 20,558 5,261 254,848 |
Totals £ 120,119 25,017 31,747 (441) 115,007 39,245 20,558 5,261 356,513 |
|---|---|---|---|
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the period ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the period ended 31 March 2022.
7. STAFF COSTS
| Year Ended 31.3.23 £ Wages and salaries 138,803 Social security costs 1,690 Other pension costs - 140,493 |
Period 6.4.21 to 31.3.22 £ 107,810 421 8,000 116,231 |
|---|---|
continued...
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Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
7. STAFF COSTS - continued
The average monthly number of employees during the year was as follows:
| Period | ||
|---|---|---|
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| Youth Worker | 1 | 1 |
| Office | 1 | 1 |
| Caretaker and cleaner | 2 | 2 |
| Catering (including 4 Saturday staff) | 9 | 3 |
| 13 | 7 |
No employees received emoluments in excess of £60,000.
8. TANGIBLE FIXED ASSETS
| Organ & Audio £ COST At 1 April 2022 49,684 Additions - At 31 March 2023 49,684 DEPRECIATION At 1 April 2022 49,239 Charge for year 215 At 31 March 2023 49,454 NET BOOK VALUE At 31 March 2023 230 At 31 March 2022 445 |
Fixtures and Sundry Computer fittings Equipment equipment £ £ £ 61,080 31,000 9,019 - 670 - 61,080 31,670 9,019 60,132 28,635 7,179 216 548 621 60,348 29,183 7,800 732 2,487 1,219 948 2,365 1,840 |
Totals £ 150,783 670 151,453 145,185 1,600 146,785 4,668 5,598 |
|---|---|---|
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 have been capitalised at cost and depreciated in the accounts over their anticipated useful economic life on a straight-line basis.
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
continued...
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Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
| 9. STOCKS Stocks 10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Prepayments and accrued income 11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social security and other taxes Accruals and deferred income Accrued expenses 12. MOVEMENT IN FUNDS |
2023 £ 2,068 2023 £ 875 81,501 82,376 2023 £ 86 (1,297) 14,006 7,194 19,989 |
2022 £ 1,016 2022 £ 875 29,696 30,571 2022 £ 727 3,689 5,754 12,497 22,667 |
|---|---|---|
| Unrestricted funds General fund Cafe Legacy Fund Benevolent Fund Special Collections TOTAL FUNDS Net movement in funds, included in the above are Unrestricted funds General fund Cafe Legacy Fund Benevolent Fund Special Collections TOTAL FUNDS |
At 1.4.22 £ 106,686 - 124,511 378 3,091 234,666 234,666 as follows: |
Net movement in funds £ 5,984 5,708 24,172 70 (1,552) 34,382 34,382 Incoming resources £ 344,666 127,048 24,172 110 3,709 499,705 499,705 |
Transfers between At funds 31.3.23 £ £ 25,980 138,650 (5,708) - (20,272) 128,411 - 448 - 1,539 - 269,048 - 269,048 Resources Movement expended in funds £ £ (338,682) 5,984 (121,340) 5,708 - 24,172 (40) 70 (5,261) (1,552) (465,323) 34,382 (465,323) 34,382 |
|---|---|---|---|
continued...
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Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Cafe Legacy Fund Benevolent Fund Special Collections TOTAL FUNDS |
At 6.4.21 £ 122,270 - 133,376 - - 255,646 255,646 |
Net movement in funds £ (18,140) (7,005) 4,382 - (217) (20,980) (20,980) |
Transfers between funds £ 2,556 7,005 (13,247) 378 3,308 - - |
At 31.3.22 £ 106,686 - 124,511 378 3,091 |
|---|---|---|---|---|
| 234,666 | ||||
| 234,666 |
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Cafe Legacy Fund Special Collections TOTAL FUNDS |
Incoming resources £ 213,750 83,453 4,382 6,616 308,201 308,201 |
Resources Movement expended in funds £ £ (231,890) (18,140) (90,458) (7,005) - 4,382 (6,833) (217) (329,181) (20,980) (329,181) (20,980) |
|---|---|---|
13. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
continued...
Page 16
Christchurch Ilkley
Notes to the Financial Statements - continued for the year ended 31 March 2023
14. OTHER DESIGNATED FUNDS
| INCOMING RESOURCES Voluntary Income: Legacies Donations Charitable activities Family & youth Gift Aid Interest RESOURCES EXPENDED Sundry Exps Donations |
Benevolent Fund £ 110 110 40 70 |
Legacy Fund £ 20,000 4,171 24,171 24,171 |
Special Coll £ 3,710 3,710 5,261 (1,551) |
Flow er Fund £ 0 0 |
Mums & Toddlers/ Music Lovers £ 0 0 |
Major Expend Fund £ 0 0 |
Total £ 0 20,000 3,820 0 0 0 4,171 27,881 40 5,261 0 22,690 |
|---|---|---|---|---|---|---|---|
Page 17
Christchurch Ilkley
Detailed Statement of Financial Activities
for the year ended 31 March 2023
| Period | ||
|---|---|---|
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Gifts | (3) | (2) |
| Donations and fundraising | 180,313 | 124,253 |
| Gift aid | 28,489 | 27,540 |
| Legacies | 20,000 | 6,225 |
| Grants | 79,147 | 8,122 |
| 307,946 | 166,138 | |
| Investment income | ||
| Interest | 4,172 | 89 |
| Charitable activities | ||
| Catering | 127,048 | 75,050 |
| Room & equipment hire | 37,612 | 18,129 |
| Family & youth | 10,300 | 5,000 |
| 174,960 | 98,179 | |
| Other income | ||
| Sundry income | 1,377 | 33,795 |
| Licence fee | 11,250 | 10,000 |
| 12,627 | 43,795 | |
| Total incoming resources | 499,705 | 308,201 |
| EXPENDITURE | ||
| Charitable activities | ||
| Wages | 101,248 | 74,634 |
| Sundries | 417 | 47 |
| 101,665 | 74,681 | |
| Support costs | ||
| Support | ||
| Wages | 37,555 | 33,176 |
| Social security | 1,690 | 421 |
| Pensions | - | 8,000 |
| Other operating leases | 127 | 557 |
| Carried forward | 39,372 | 42,154 |
This page does not form part of the statutory financial statements
Page 18
Christchurch Ilkley
Detailed Statement of Financial Activities
for the year ended 31 March 2023
| Period | ||
|---|---|---|
| 6.4.21 | ||
| Year Ended | to | |
| 31.3.23 | 31.3.22 | |
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| Support | ||
| Brought forward | 39,372 | 42,154 |
| Rates and water | 3,145 | 1,680 |
| Light and heat | 26,022 | 10,534 |
| Telephone | 1,309 | 1,613 |
| Postage and stationery | 5,255 | 6,182 |
| Property maintenance | 110,417 | 20,756 |
| Cleaning | 2,450 | 2,255 |
| Equipment Maint & Purch | 2,981 | 6,077 |
| Donations | 5,261 | 6,833 |
| Circuit Assessment | 102,110 | 99,933 |
| Cost of Goods Sold | 41,722 | 26,848 |
| Church Weekend Away | - | 5,831 |
| Plant and machinery | 214 | 214 |
| Fixtures and fittings | 418 | 265 |
| Motor vehicles | 419 | 342 |
| Computer equipment | 548 | 632 |
| 341,643 | 232,149 | |
| Governance costs | ||
| Insurance | 10,568 | 10,776 |
| Accountancy and legal fees | 9,990 | 10,573 |
| Bank Charges | 407 | 141 |
| Miscellaneous expenses | 1,050 | 861 |
| 22,015 | 22,351 | |
| Total resources expended | 465,323 | 329,181 |
| Net income/(expenditure) | 34,382 | (20,980) |
This page does not form part of the statutory financial statements
Page 19