2022 Report and Accounts for the Trustees of The United Church of St Paul's Balsall Heath (Anglican & URC) Also known as Balsa!! Heath Church Centre Aim and Purposes The Tru**5 ofThe Unted Churth rfst Paul's &ilsall Heath {An91i(3n & URC) al￿ kJKMn ￿ Balsall Heath Churo Centre (The Chuth Gxsnal) have the won&bilty ￿ ccx)FetBting wlth the VKarlMinister in pronKAirKJ the asttal parfsh of St Paul's Balsall Heath, the Wh￿ mison of the thurth, pastoral, evaThJel￿￿ ￿al and YJJmenical The Chur(h Counol is a￿? sp*ofiL711y respjnsble for the maintenance Eélsall Heath Chuth Centre, l(KJ Mary Street, Balsall Heath, 812 9JU. Objectives and Activities The Churth Counol 15 o)mmitted to espi￿ing as many FEople as pc69ble to WCrf5hip at (x&r (hurth and to t*come part of our (xxnmunity at Balsall Heath Chuth Centre. The Church CourKil maintains an ove1V￿ of wor5hlp thr￿JghoUt the padsh and makes 9JggesOons on how services can involve the many groups that live wthin r partsh. ¢)Jr ser￿￿ and V•vf5hip [￿t frdith into practio through pr3yer and ￿pture, mL&c and saoBment. When ￿annIng our actimties trthe year. we have con&dered the comm1s9c￿'5 guidan￿ tr￿efft ènd, in particular, the supplementsry gUKlan￿ ￿ tharttjes for the advar￿ement of r￿￿10n. We try to enable ordinary people to live out their faith as part of our community through: . Wothip and txayert kamlrv4 atxxrt the and devdotmro kn* and trust in Jesus. - Provison of pastoral Ca￿ for Ew)le liwrKJ in parish. . Missthary arKI outreath wcKk. To facblltate thls work, It Is Important that we malntaln the fabrlc of Balsall Heath Church Centre and Its grounds. Financial Review Totsl ￿lpts on unre5bicted fiJnd5 were £45,884 rfwhith £11,456 was unrests1¢led voluntary donations. Totsl dpts on ￿itted fvnds were £45,327 and are detailay in the Finanual Statements. £45.834 was ynt from Unr&n(￿l fvnds to provide the Chnstian mini*ry frtyn 8alsall Heath Chuth CentsE. The r*t fvthe year wasa ynall su￿uS in Ve￿ payments of £50 on un￿'(led funds. However, the G8￿ra1 FuThJs of the ￿urth were imparted by a Trjuthon in Val￿ c( the COIF Investsnent Fund of £10,880. The value of these ftjnds is largdy imrnaterial in the a(xx)unts until suth ￿me ty need to liquidated. The bala￿e ct the frnl Fund cartted fward at 31* was £181,359 l of 2 Reserves Policy It Is PCC pollcy to try to maintain a balance on unrestricted funds which equates to at least three months unrestricted payments. This is equivalent to £15,000. It is held to smooth out fluctuations in cash flow and to meet emergencies. Structure, Governance and Management The method of appointment of the Church Council is set out in the Constitutlon. The membership of the Church Council consists of the Vicarlminister, nine elected Trustees and up to two co-opted Trustees. All those who attend our services members of the congregation are encouraged to register on the Electoral Roll or URC Membership Roll and stand for election to the Church Council. The Church Council members are responslble for making decisions on all matters of general concern and Importance to the Church and parish including decidlng on how the funds of the charity are to be spent. New members receive initial training into the workings of the Church Council Administrative Information The United Church of St Paul's Balsall Heath (Anglican & URC) also known as Balsall Heath Church Centre Is 51tuated in Balsall Heath, Birmingham. It is part of the DIC￿eSe of Birmingham within the Church of England and of the West Mldlands Synod wlthin the Unlted Refomied Church. The correspondence address isThe Parish Office, Balsall Heath Church Centre, 100 Mary Street, Balsall Heath, Birmingham B12 9JU. It is registered charity, number 1160049. Church Councll members who have served at any tlme from l January 2022 until the date this report was approved are: Elected members: Ms Jasmine Browne Mr Alester Burke Rev Peter Bound Mr John Christopher Mr Selwyn Inniss Mrs Anne Laugharne Ms Maggle Norris Mrs Ann Samuel Mr Ivor Samuel Approved by the Church Council and signed on their behalf by Anne Laugharne (Treasurer). Signed Anne Laugharne Dated 2of2 **Independent Examiner's Report to the Trustees of: The United Church of St Paul's Balsall Heath (Anglican and URC) Also known as Balsall Heath Church Centre** I report on the accounts of the Church for the year ended 31 December 2022 which are set out in the following pa g es. ## **Respective responsibilities of trustees and examiner** As trustees of the Charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to; - examine the accounts under section 145 of the 2011 Act: - follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act: and - state whether particular matters have come to my attention. ## **Basis of the Independent Examiner's report** My examination was carried out in accordance with the General Directions given by the Charity Commission. That examination includes a review of the accounting records kept by the Charity, and a comparison of the accounts presented with those records. It also includes consideration of any unusual item or disclosures in the accounts, and seeking explanations from the Management Committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently, I do not express an audit opinion on the accounts. ## **Independent Examiner's Statement** In connection with my examination, no matter has come to my attention: - (1) which gives me reasonable cause to believe that in any material respect the requirements - *to keep accounting records in accordance with section s130 of the 2011 Act: or - *to prepare accounts which accord with these account i ng records; have not been met; or ( 2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. **RB Jellicoe 104 Lyttleton Road Stechford Birmingham** _Ray Jellicoe_ **B33 8BJ** Date 22/9/2023 ## **BALSALL HEATH CHURCH CENTRE - 1160049** ## **Statement of Financial Activities** ## **For the period from 01 January 2022 to 31 December 2022** ||**Unrestricted**|**Designated**|**Restricted**|**Total**|**Prior year**| |---|---|---|---|---|---| ||**funds**|**funds**|**funds**|**funds**|**total funds**| |**_Income and endowments from:_**|||||| |Donations and legacies|17,205|1,000|44,223|62,428|36,215| |Income from charitable activities|24,142|—|42|24,184|13,771| |Other trading activities|3,150|—|550|3,700|6,650| |Investments|1,898|—|—|1,898|922| |**Total income**|**46,397**|**1,000**|**44,815**|**92,212**|**57,559**| |**_Expenditure on:_**|||||| |Expenditure on charitable activities|45,194|2,890|28,949|77,034|62,281| |Other expenditure|639|302|10,040|10,981|—| |**Total expenditure**|**45,834**|**3,193**|**38,989**|**88,016**|**62,281**| |Gains / losses on investment assets|(10,880)|—|—|(10,880)|17,969| |**Net income / (expenditure) resources before transfer**|**(10,317)**|**(2,193)**|**5,826**|**(6,684)**|**13,247**| ||||||| |**_Other recognised gains / losses_**|||||| |**Net movement in funds**|**(10,317)**|**(2,193)**|**5,826**|**(6,684)**|**13,247**| |**_Reconciliation of funds_**|||||| |**Total funds brought forward**|**192,189**|**2,750**|**11,344**|**206,283**|**193,036**| |**Total funds carried forward**|**181,872**|**556**|**17,170**|**199,599**|**206,283**| ||||||| |**_Represented by_**|||||| |Unrestricted|||||| |General fund|181,872|—|—|181,872|192,189| |Designated|||||| |Garden Refurbishment|—|556|—|556|2,750| |Restricted|||||| |Charities|—|—|126|126|126| |Diocesan Fees|—|—|176|176|134| |Growing Together Gardening Club|—|—|7,197|7,197|—| |Silver Lining Project|—|—|9,670|9,670|11,083| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 10 May 2023 Page 1 **BALSALL HEATH CHURCH CENTRE - 1160049** ## **Analysis of income and expenditure** ## **Selected period: 01 January 2022 to 31 December 2022** ||||||**Total**|| |---|---|---|---|---|---|---| ||**Unrestricted**|**Designated**|**Restricted**|**This year**||**Last year**| |**Income and endowments**||||||| |**_Donations and legacies_**||||||| |0101 - Gift Aid Envelopes|3,085|—|—|3,085||2,573| |0110 - Bank Credits|3,263|—|—|3,263||3,495| |0201 - Other planned giving|1,640|—|—|1,640||2,538| |0301 - Open Plate Collections|1,029|—|—|1,029||200| |0310 - Sundry Donations|—|—|—|—||70| |0601 - Tax recoverable on Gift Aid|2,377|—|—|2,377||—| |0701 - Legacies|—|—|—|—||1,000| |0801 - Recurring grants|—|—|23,638|23,638||23,364| |08A1 - Non-recurring one-off grants|5,749|1,000|20,500|27,249||2,750| |0901 - Miscellaneous Income|59|—|85|144||224| |**_Donations and legacies Totals_**|17,205|1,000|44,223|62,428||36,215| |**_Income from charitable activities_**||||||| |1030 - Rent / Lettings|23,719|—|—|23,719||13,731| |1101 - Retained Fees for weddings and|423|—|—|423||40| |funerals||||||| |1102 - Fees from Funerals and|—|—|42|42||—| |Weddings||||||| |**_Income from charitable activities_**|24,142|—|42|24,184||13,771| |**_Totals_**||||||| |**_Other trading activities_**||||||| |0902 - FIT Income|2,460|—|—|2,460||5,903| |0920 - Income From Activities|—|—|550|550||56| |1050 - Generated Office Income|690|—|—|690||690| |**_Other trading activities Totals_**|3,150|—|550|3,700||6,650| |**_Investments_**||||||| |1020 - Interest / Dividends|1,898|—|—|1,898||922| |**_Investments Totals_**|1,898|—|—|1,898||922| |**Income and endowments**|46,397|1,000|44,815|92,212||57,559| |**Grand totals**||||||| |||||||| |**Expenditure**||||||| |**_Expenditure on charitable activities_**||||||| |1910 - Common Fund and M&M|6,883|—|—|6,883||5,972| |2001 - SLP Salaries|—|—|21,218|21,218||21,869| |2050 - Salaries & Support Costs|15,577|—|3,034|18,611||16,987| |2060 - Admin consumables|612|—|—|612||453| |2070 - Organist and Music|1,000|—|—|1,000||1,000| |2301 - Church Insurance|2,544|—|—|2,544||2,479| |2305 - Caretaker & Cleaner|5,980|—|—|5,980||1,173| |2330 - Church maintenance|1,193|—|—|1,193||1,044| |2331 - Repairs to Church/Grounds|791|139|—|930||247| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 10 May 2023 Page 1 |2340 - Upkeep of services
2350 - Upkeep of churchyard
2360 - Administration
2380 - SLP Activities
2381 - SLP Other Expenses
2401 - Heating, Lighting, Water
2410 - Operating consumables
2601 - Governance costs
examination/audit fee
2840 - Other PCC property upkeep
2850 - Growing Together Gardening
Club
**_Expenditure on charitable_**
**_activities Totals_**
**_Other expenditure_**
2390 - Miscellaneous Other
2860 - Our Garden Sacred Spaces
**_Other expenditure Totals_**
**Expenditure Grand totals**|**Unrestricted**
**Designated**
**Restricted**
**Total**
**This year**
**Last year**| |---|---| ||640
—
—
640
459
386
2,750
45
3,181
—
—
—
40
40
50
—
—
1,598
1,598
1,731
—
—
209
209
—
8,430
—
—
8,430
8,076
956
—
—
956
631
200
—
—
200
—
—
—
—
—
103
—
—
2,802
2,802
—| ||77,034
45,194
2,890
28,949
62,281
639
302
85
1,026
—
—
—
9,955
9,955
—| ||10,981
639
302
10,040
—| ||45,834
3,193
38,989
62,281
88,016| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 10 May 2023 Page 2 ## **BALSALL HEATH CHURCH CENTRE - 1160049** ## **Balance Sheet detailed** |||**31/12/2022**
**31/12/2021**
**As at**
**As at**| |---|---|---| |**Fixed assets**
110,068
6430: CBF Shares (COIF Investment Fund)
120,948
**110,068**
**Total Fixed assets**
**120,948**
**Current assets**
14,135
6501: Co-Op Current Account
5,928
63,379
6505: CCLA Endowment & Memorial Fund
67,550
12,346
6510: CCLA (CBF) deposit account
12,185
50
6590: Cash in hand
50
**89,910**
**Total Current assets**
**85,715**
**Liabilities**
380
6699: Agency collections
380
**380**
**Total Liabilities**
**380**
**199,599**
**Net Asset surplus (deficit)**
**206,283**
**Reserves**
4,195
Excess / (deficit) to date
(4,721)
206,283
Z01: Starting balances
193,036
(10,880)
Z02: Other gains/(losses)
17,969
**199,599**
**Total Reserves**
**206,283**
181,872
Unrestricted
192,189
556
Designated
2,750
17,170
Restricted
11,344
—
Endowment
—
**Represented by Funds**
**199,599**
**206,283**
**Total**||| |||| |||| _**There may be minor discrepancies in the totals if the pence are not being shown**_ 10 May 2023 Page 1