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2021-12-31-accounts

St.Nicholas Church Bradfield

Bradfield, Sheffield S6 6LG

Trustees Report for the year 01/01/2021 to 31/12/2021

Charity Registration number 1149020

St.Nicholas Church is in the Parish of Bradfield, within the Diocese of Sheffield.

The governing documents of the Charity are:

The Parochial Church Council (Powers) Measure 1956 as amended and The Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969) as amended.

The Charities principal objective is to promote the whole mission of Bradfield Church in the Parish of Bradfield.

The main activities undertaken in relation to this objective are:

During 2021 there were ? Weddings, ? Funerals and ? Infant and child baptisms. The Rector also officiated at funerals at local crematoria.

The Church was unable to host the Bradfield Music Festival due to Covid Pandemic.

Other events were limited due to the pandemic.

Once again a Bradfield Calendar was produced, proving to be a great success and raised over £1,000 for Church Funds.

The Church “Safeguarding Safe Church Policy” document has been reviewed and is in line with current legislation and Diocesan guidance. There were no safeguarding issues during 2021.

The Church was open most days for visitors and private worship following the end of Covid restrictions.

Administrative details

The PCC Members who served during 2021 are:

Mrs P Bancroft Mr J Barrand Churchwarden Mrs S Barrand PCC secretary and deputy Churchwarden Mrs J Bird Dr D Brentnall Mr R Chamberlin Organist Mrs J Gregory Mrs J Hodson Churchwarden Revd. A Isaacson Rector, Chair Mrs C Leichert Safeguarding Officer Mr Jack Marples Mr John Marples Deputy PCC Secretary, Tower Captain

Mrs M Norman PCC Treasurer Dr J Panniker Miss P Ravenhill Gift Aid Secretary Mrs P Reynolds Mrs M Sheldon Mr R Stockley Mrs G Turner Mrs E Walker Mr R Walton Deputy Churchwarden, H & S Officer

There is currently a vacancy for a Giving Co-ordinator

PCC Members may be co-opted or elected by the PCC and/or members of the congregation who are on the electoral roll. There are approx. 100 names on the electoral role at 31/12/21.

The PCC began to meet face to face again during the year after a period of online meetings due to the pandemic. To comply with the Covid regulations the Church continued to operate test and trace records for Sunday Worship, and face masks were worn for a large part of the year. All Covid guidelines in relation to taking Communion and Church opening were regularly reviewed in accordance with The Diocese of Sheffield advice.

Financial Summary

The accounts for the financial year 1[st] January 2021 to 31[st] December 2021 have been prepared by the treasurer, Mary Norman and Inspected by Pi Accountants, who took over from the previous Chartered Accountants, Gibson Booth. The change of Accounts Inspectors has caused some considerable delay in preparing the 2021 accounts and meant the Charity Commission deadline for submission of 31[st] October 2022 was missed, for the first time ever. The Treasurer had to answer a lot of questions from the new Accountants, and this has been the cause of the delays. The PCC were made aware of the delays, and the Trustees have endeavoured to move things forward to resolution via regular updates from the Treasurer and the setting of deadlines for completion.

Receipts on unrestricted Funds were £65,614 and payments amounted to £41522 based on the draft accounts to 31/12/2021. In addition to the General fund, there are 5 restricted funds. These accounts may only be used for the purposes for which the money was donated. They are the Fabric fund, the Building Fund, the Windows Fund,the Childrens Fund and the Churchyard fund.

The Fabric fund is money held in respect of the maintenance and upkeep of the Church and stood at £64,967 at 31/12/2021 in the draft accounts.

The Building Fund relates to plans to build a toilet and servery in Church. No work has started on this project yet, and has been significantly delayed due to the pandemic. The money in the fund stands at £41,688 in the draft accounts to 31/12/2021.

The Windows fund is money allocated to the repair and renovation of the stained glass windows, as an ongoing project. This stood at £8,525 in the draft accounts to 31/12/2021.

The Churchyard fund was set up as a result of a donation towards the upkeep of the Church yard.

The Childrens Fund was set up following a bequest of £5000 to be used to assist with Childrens Mission in Church.

Gift Aid

The church is still recovering financially from the results of the pandemic and the weekly giving and Envelope Giving has reduced. In 2021 £6098 was recovered from HMRC for Gift Aid.

Report prepared by Jane Gregory, deputy Church warden

Signed on behalf of the PCC ?/? 2023

St. NICHOLAS CHURCH, BRADFIELD

Year Ended 31st December 2021

Page 1 Independent Examiner's Report
Pages 2-4 Receipts and Payments account General Fund
Page 5 Receipts and Payments account Fabric Fund
Page 6 Receipts and Payments account Building Fund
Page 7 Receipts and Payments account Window Fund
Page 8 Receipts and Payments account Children Fund
Page 9 Receipts and Payments account Churchyard Fund
Page 10 Statement of Assets and Liabilities
Page 11 Notes to the accounts

Independent Examiner's report to the management committee of St. Nicholas Church, Bradfield For the twelve month period to 31st December 2021

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2021 which are set out on pages 2 to 6.

Responsibilities and basis of report

As the charity's trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable direction given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

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

Nigel Peter Armstrong, FCMA

10th August 2023

Pi Partners Ltd

Suite 5, Victoria Court, 51 Huddersfield Road Holmfirth, HD9 3JA

Page 1

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund

Receipts

2020
£
Church Services
17,200
Planned giving
4,888
Plate collections
98
Wedding/Funeral/Baptism collections
8,188
Wedding/Funeral/Baptism fees
30,374
Other income
1,148
Share dividends
5,000
Legacies
14,129
Gift Aid HMRC element
460
Transfer from building fund
0
Transfer from fabric fund
130
Insurance claim commission
950
Church wall insurance claim
0
Jane Street wall donations
7,500
Refund Diocese common
0
Licences Music Festival
0
Interest earned
0
Sundry
29,317
Donations
2,120
General donations
0
Noticeboard donations
3,447
Covid donations
500
Diocese grant
0
Feeoffees grant
220
Handbells
189
In Memoriam
100
Steel City Striders
6,576
Charitable Giving
495
Children's Society
495
2021
£
16,890
8,384
828
1,941
28,043
1,189
5,000
6,099
0
530
0
0
10,912
0
37
4
125
23,896
324
1,000
0
0
6,000
0
0
0
7,324
146
146

Page 2

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund (cont.)

Receipts

2020
£
Fund raising activities
399
Harvest
860
Monthly draw
575
Calendar
0
Ploughman's Lunch
382
Ethel's fundraising table
47
Other
2,263
69,025
TOTAL RECEIPTS
Payments
2020
£
Worship and maintenance
1,539
Rectors expenses
472
Rectory water
2,073
Church gas
711
Church electricity
5,896
Watchhouse rent
3,485
Repairs
2,260
Organ player
204
Organ maintenance
6,626
Insurance
166
Books & stationery
126
Wine
0
Consumables
23,558
2021
£
172
735
664
2105
96
0
3,772
63,181
2021
£
1,951
490
9,074
1,145
5,930
1,358
2,260
0
6,632
212
25
395
29,472

Page 3

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund (cont.)

Payments

2020
£
Other Expenses
399
Charities
362
General
7,500
Common Fund
185
Licences
487
Calendar
535
Toilet & Kitchen project
2,908
Jane Street Wall Project
0
Accounts
25
Synod
0
Transfer to Childrens Fund
12,401
35,959
TOTAL PAYMENTS
General Fund
33,066
Excess of Receipts over Payments
2021
£
147
0
0
189
63
2,725
0
354
0
5,000
8,478
37,950
25,231

Page 4

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Fabric Fund

Receipts

2020
£
47
Interest
50,000
Legacies
50,047
50,047
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Fabric Fund
50,047
Excess of Receipts over Payments
2021
£
19
19
19
2021
£
0
19

Page 5

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Building Fund

Receipts

2020
£
0
Transfer from General Fund
163
Interest
3,200
Donations
3,363
3,363
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Building Fund
3,363
Excess of Receipts over Payments
2021
£
2,695
21
30
2,746
2,746
2021
£
0
2,746

Page 6

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Window Fund

Receipts

2020
£
22
Interest
22
22
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Window Fund
22
Excess of Receipts over Payments
2021
£
4
4
4
2021
£
0
4

Page 7

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Childrens Fund

Receipts

2020
£
0
Transfer from General Fund
0
Interest
0
0
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Childrens Fund
0
Excess of Receipts over Payments
2021
£
5,000
0
5,000
5,000
2021
£
0
5,000

Page 8

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Churchyard Fund

Receipts

2020
£
1
Interest
1
1
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Churchyard Fund
1
Excess of Receipts over Payments
2021
£
0
0
0
2021
£
0
0
Total Excess of Receipts over Payments of Monetary Funds
2020 2021
£ £
86,499 28,000

Page 9

St. Nicholas Church, Bradfield

Statement of Assets and Liabilities as at 31st December 2021

Investment Assets
CCLA Investment Fund - held by custodian trustee
CCLA Investment Fund
Monetary Assets
PCC General Fund
Santander Bank
Leeds Building Society
Cooperative Bank
Cash
Fabric Fund
Santander Bank
Cooperative Bank
Building Fund
CBF Reserves
Window Fund
CBF Reserves
Childrens Fund
CBF Reserves
Churchyard Fund
CBF Reserves
TOTAL MONETARY ASSETS
TOTAL INVESTMENT AND MONETARY ASSETS
2020
£
20,794
20,120
40,914
6,340
1,956
36,552
1,161
46,009
6,645
61,035
67,680
38,943
38,943
8,520
8,520
0
0
201
201
161,353
202,267
2021
£
23,784
23,013
46,796
9,049
1,960
56,110
4,122
71,240
6,645
61,055
67,700
41,688
41,688
8,525
8,525
5,000
5,000
201
201
194,354
241,150

Other Assets and Liabilities

The Church holds various assets including furniture, organ, ornaments, decorations and paintings etc for functional use.

Of the total CBF Reserves held in the Building Fund up to £5,000 can be used for General Fund purposes, on a temporary basis.

The accounts were approved and authorised for issue by the trustees on 15th August 2023 and signed on their behalf by:

M Norman - Treasurer

Page 10

St. Nicholas Church, Bradfield

Notes to the Financial Statement - Accounting Policies

1 Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The Financial Statement has been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's.

The Financial Statement has been prepared under historical cost convention and the accounts include income as received and expenditure made when irrecoverably paid.

2 Funds

Unrestricted funds represent funds that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the PCC.

Restricted funds represent funds that are subject to specific restrictions imposed by donors or which have been raised for a particular purpose.

Page 11

St. NICHOLAS CHURCH, BRADFIELD

Year Ended 31st December 2021

Page 1 Independent Examiner's Report
Pages 2-4 Receipts and Payments account General Fund
Page 5 Receipts and Payments account Fabric Fund
Page 6 Receipts and Payments account Building Fund
Page 7 Receipts and Payments account Window Fund
Page 8 Receipts and Payments account Children Fund
Page 9 Receipts and Payments account Churchyard Fund
Page 10 Statement of Assets and Liabilities
Page 11 Notes to the accounts

Independent Examiner's report to the management committee of St. Nicholas Church, Bradfield For the twelve month period to 31st December 2021

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31st December 2021 which are set out on pages 2 to 6.

Responsibilities and basis of report

As the charity's trustees 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 charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable direction given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

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

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

Nigel Peter Armstrong, FCMA

10th August 2023

Pi Partners Ltd

Suite 5, Victoria Court, 51 Huddersfield Road Holmfirth, HD9 3JA

Page 1

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund

Receipts

2020
£
Church Services
17,200
Planned giving
4,888
Plate collections
98
Wedding/Funeral/Baptism collections
8,188
Wedding/Funeral/Baptism fees
30,374
Other income
1,148
Share dividends
5,000
Legacies
14,129
Gift Aid HMRC element
460
Transfer from building fund
0
Transfer from fabric fund
130
Insurance claim commission
950
Church wall insurance claim
0
Jane Street wall donations
7,500
Refund Diocese common
0
Licences Music Festival
0
Interest earned
0
Sundry
29,317
Donations
2,120
General donations
0
Noticeboard donations
3,447
Covid donations
500
Diocese grant
0
Feeoffees grant
220
Handbells
189
In Memoriam
100
Steel City Striders
6,576
Charitable Giving
495
Children's Society
495
2021
£
16,890
8,384
828
1,941
28,043
1,189
5,000
6,099
0
530
0
0
10,912
0
37
4
125
23,896
324
1,000
0
0
6,000
0
0
0
7,324
146
146

Page 2

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund (cont.)

Receipts

2020
£
Fund raising activities
399
Harvest
860
Monthly draw
575
Calendar
0
Ploughman's Lunch
382
Ethel's fundraising table
47
Other
2,263
69,025
TOTAL RECEIPTS
Payments
2020
£
Worship and maintenance
1,539
Rectors expenses
472
Rectory water
2,073
Church gas
711
Church electricity
5,896
Watchhouse rent
3,485
Repairs
2,260
Organ player
204
Organ maintenance
6,626
Insurance
166
Books & stationery
126
Wine
0
Consumables
23,558
2021
£
172
735
664
2105
96
0
3,772
63,181
2021
£
1,951
490
9,074
1,145
5,930
1,358
2,260
0
6,632
212
25
395
29,472

Page 3

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

General Fund (cont.)

Payments

2020
£
Other Expenses
399
Charities
362
General
7,500
Common Fund
185
Licences
487
Calendar
535
Toilet & Kitchen project
2,908
Jane Street Wall Project
0
Accounts
25
Synod
0
Transfer to Childrens Fund
12,401
35,959
TOTAL PAYMENTS
General Fund
33,066
Excess of Receipts over Payments
2021
£
147
0
0
189
63
2,725
0
354
0
5,000
8,478
37,950
25,231

Page 4

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Fabric Fund

Receipts

2020
£
47
Interest
50,000
Legacies
50,047
50,047
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Fabric Fund
50,047
Excess of Receipts over Payments
2021
£
19
19
19
2021
£
0
19

Page 5

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Building Fund

Receipts

2020
£
0
Transfer from General Fund
163
Interest
3,200
Donations
3,363
3,363
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Building Fund
3,363
Excess of Receipts over Payments
2021
£
2,695
21
30
2,746
2,746
2021
£
0
2,746

Page 6

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Window Fund

Receipts

2020
£
22
Interest
22
22
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Window Fund
22
Excess of Receipts over Payments
2021
£
4
4
4
2021
£
0
4

Page 7

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Childrens Fund

Receipts

2020
£
0
Transfer from General Fund
0
Interest
0
0
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Childrens Fund
0
Excess of Receipts over Payments
2021
£
5,000
0
5,000
5,000
2021
£
0
5,000

Page 8

St. Nicholas Church, Bradfield

RECEIPTS AND PAYMENTS ACCOUNT

Churchyard Fund

Receipts

2020
£
1
Interest
1
1
TOTAL RECEIPTS
Payments
2020
£
0
TOTAL PAYMENTS
Churchyard Fund
1
Excess of Receipts over Payments
2021
£
0
0
0
2021
£
0
0
Total Excess of Receipts over Payments of Monetary Funds
2020 2021
£ £
86,499 28,000

Page 9

St. Nicholas Church, Bradfield

Statement of Assets and Liabilities as at 31st December 2021

Investment Assets
CCLA Investment Fund - held by custodian trustee
CCLA Investment Fund
Monetary Assets
PCC General Fund
Santander Bank
Leeds Building Society
Cooperative Bank
Cash
Fabric Fund
Santander Bank
Cooperative Bank
Building Fund
CBF Reserves
Window Fund
CBF Reserves
Childrens Fund
CBF Reserves
Churchyard Fund
CBF Reserves
TOTAL MONETARY ASSETS
TOTAL INVESTMENT AND MONETARY ASSETS
2020
£
20,794
20,120
40,914
6,340
1,956
36,552
1,161
46,009
6,645
61,035
67,680
38,943
38,943
8,520
8,520
0
0
201
201
161,353
202,267
2021
£
23,784
23,013
46,796
9,049
1,960
56,110
4,122
71,240
6,645
61,055
67,700
41,688
41,688
8,525
8,525
5,000
5,000
201
201
194,354
241,150

Other Assets and Liabilities

The Church holds various assets including furniture, organ, ornaments, decorations and paintings etc for functional use.

Of the total CBF Reserves held in the Building Fund up to £5,000 can be used for General Fund purposes, on a temporary basis.

The accounts were approved and authorised for issue by the trustees on 15th August 2023 and signed on their behalf by:

M Norman - Treasurer

Page 10

St. Nicholas Church, Bradfield

Notes to the Financial Statement - Accounting Policies

1 Basis of preparation

The PCC is a public benefit entity within the meaning of FRS102. The Financial Statement has been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's.

The Financial Statement has been prepared under historical cost convention and the accounts include income as received and expenditure made when irrecoverably paid.

2 Funds

Unrestricted funds represent funds that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the PCC.

Restricted funds represent funds that are subject to specific restrictions imposed by donors or which have been raised for a particular purpose.

Page 11