# **The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity, Birchfield, Birmingham**
## **HOLY TRINITY CHURCH BIRCHFIELD**
## **FINANCIAL STATEMENTS**
## **OF THE**
## **PAROCHIAL CHURCH COUNCIL**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
Clergy:
Revd Canon Eve Pitts
Registered Charity No. 1168155
Bankers Unity Bank Brindleyplace Birmingham
Treasurer Christine Harris Secretary Ms M Barnett
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **INDEX TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2021**
|**Page No.**||
|---|---|
|**1-2**|Annual Report of the P.C.C.|
|**3**|Independent Examiner’s Report|
|**4**|Receipts and Payments Account|
|**5**|Summary of Funds|
|**6 - 9**|Notes to the Accounts|
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **REPORT OF THE P.C.C.(Trustees Report)**
## **FOR THE YEAR ENDED 31 DECEMBER 2021**
The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity , Birchfield, Birmingham was registered as a charity on 11 July 2016 having been prior to that an excepted charity.
It is governed by the Parochial Church Council Powers Measure (1956) as Amended and the Church Representation Rules that came into force on 2 January 1957.
Objectives and activities
The charity’s objects
Promoting in the ecclesiastical parish the whole mission of the Church. In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of religion through:
- raising awareness and understanding of religious beliefs and practices
- carrying out religious devotional acts
- carrying out missionary and outreach work
The objectives have been realised through the charity’s main activities:
The charity is the parochial Church Council of Holy Trinity Church, which is responsible for providing Christian worship each Sunday and holy days, including week-day Holy Communion on a regular basis.
The Christian faith is taught in church and in small groups;
Outreach to the local community takes place through courses and through networking and the setting up of a Jobs Club. Achievements and performance
The numbers attending services over the past year has seen a slight decrease and in particular people from other cultures are being integrated.
As part of our overall care of the congregation we have had for a number of years an emphasis on the care of both children and adults who are classified as having special needs.
We also, as part of our pastoral care have an emphasis on caring for the elderly. The PCC Have been successful in obtaining £250,000 support from the Heritage Lottery Fund towards replacing the Roof. As part of the project the PCC have been investigating the connectivity with the local community since the church was consecrated. The church continues to be involved in community mission and missional activities.
:
1
Background to the P.C.C. and its responsibilities
The **parochial church council** (PCC) is the executive committee the **parish** of Holy Trinity, Birchfield and consists of clergy and churchwardens of the **parish** , together with representatives of the laity.
Membership of the P.C.C. and method of appointment
Members of the Parochial Church Council are elected to serve a period not exceeding three years, eligible candidates are members of the Parish Electoral Roll, Membership of the Electoral Roll is open to communicant members of the Church of England who habitually worship at Holy Trinity Birchfield.
Churchwardens are appointed at the Annual Parish Church Meeting
Details of those serving on the P.C.C. including Officers and Ex Officio Members
Rev Canon Eve Pitts, Chair of the Council.
Mr K Rutherford – Vice Chair Mrs C (Cynthia) Callender, Miss W. Walker, Churchwardens. Mrs E Christian, Mr K Rutherford, Mrs J Simms , Readers
Miss S Bartley, Ms H Cross, Miss J De Costa, Ms V Flowers, Mrs M Scott, Miss C Forrester, Mrs P Nelson, Mrs J Simms, Miss M West, Mrs Elected Members
Ms M Barnett, Secretary
Miss C Harris, Treasurer
Church attendance including numbers on and movement in those on the electoral roles
Electoral Roll, 98, (2020 – 92). Average Sunday attendance not stated as first few months of 2021 still affected by COVID closures .
**2**
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **INDEPENDENT EXAMINER’S REPORT TO**
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY , BIRCHFIELD, BIRMINGHAMIN IN RESPECT OF THE YEAR ENDED 31 DECEMBER 2021.**
This report on the accounts of the P.C.C. for the year ended 31 December 2021, which are set out on pages 3 to 7, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (“ the Regulations”) and section 145 of the Charities Act 2011 (“the Act”).
## _**Respective responsibilities of members of the P.C.C. (the trustees) and examiner**_
As members of the P.C.C. you are responsible for the preparation of the financial statements; you consider that the audit requirements of the Regulations and section 144 (2) of the Act do not apply. It is my responsibility to issue this report on those accounts in accordance with the terms the Regulations.
## _**Basis of this report**_
My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145(5)(b) of the Act and to be found in the Church guidance 2006 edition. That examination includes a review of the accounting records kept by the P.C.C. and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by 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 130 of the Act and
to prepare financial statements which accord with the accounting records and comply with the requirements of the Act, and the Regulations 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.
Michael Hastilow Independent Examiner 31[st] May 2022
**3**
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF RECEIPTS AND PAYMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2021
|
INCOME RECEIVED - note 2
Incoming resources from generated funds
Voluntary income
Activities generating funds
Investment income
Statutory and other fees
Other income
TOTAL INCOME RECEIVED
PAYMENTS MADE - note 3
Cost of generating funds
Charitable ( Church) activities
Governance costs
Other payments
TOTAL RESOURCES USED
NET SURPLUS/(DEFICIT)
Movement in funds
Balance b/fwd 1st. January 2021
Transfer between funds
Balance c/fwd 31st. December
2021|Unrestricted
Restricted/ Endowme
nt
Funds
Designated
Funds
Funds
39,399
-
3,994
6,683
4,020
-
17,945
-
-
198|
Total
2021
39,399
10,677
4,022
17,945
198|
_Total_
_2020_
_36,676_
_10,589_
_4,552_
_12,726_
_2,205_|
|---|---|---|---|
||65,358
6,881
-|
72,239|_66,748_|
|||||
||172
-
46,469
-
-
7,419
198
-|172
46,469
-
7,617|
_92_
_59,900_
_-_
_33,213_|
||54,060
198
-|
54,258|
_93,205_|
||11,298
6,683
-
-
-
-
-|
17,981
-
|_(26,457)_
_-_|
||11,298
6,683
-
28,705
(22,755)
12,494
(26161)
26.161
-|
17,981
18,444
-|_(26,457)_
_44,901_|
||13,842
10,089
12,494|
36,425|
_18,444_|
4
## HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL SUMMARY OF FUNDS AS AT 31 DECEMBER 2021 **Movement in Funds**
|
General Fund
Transfer to Roof Fund
**Restricted Funds**
Jubilee Fund
HLF Roof Fund
Transfer from General
Fund
C C Derwent Legacy(Altar
Requisites)
Charitable Donations
Total Restricted Funds
Mark House dilapidations
Mark House
Leonard Avenue
Church Hall
Total Funds
**Represented by**:
Mark House
Leonard Avenue
Church Hall
Unity Bank Current Account
Nat-West Jubilee Fund
Debtors and pre payments
Birmingham Diocesan
Trustees
Creditor
TOTAL|Brought Forward
Receipts
Expended
28,705
65,358}
54,258
26,161|Balance
Forward
2021
13,842
||_Total_
_2020_
_28,705_|
|---|---|---|---|---|
||||||
||4,100
2,526
198
(30,516)
4.355
26,161
-
3,661
-
-|
6,428
-
3,661
--|
|_4,100_
_(30,516)_
_3,661_
_-_|
||
(22,755)
33,042,
198
See note 4
12,494
-
-
100,000
-
75,000
-
*
100,000
-
-
_______
________ _________
293,444
98,400
80,617|
10,089
12,494
100,000
75,000
100,000
|
|_(22,755)_
_12,494_
_100,000_
_75,000_
_100,000_
_________
_293,444_|
|||
311,425|||
||
See note 5
See note 6||||
|||2021
100,000
75,000
100,000
23.537
10,484
80|
|_2020_
_100,000_
_75,000_
_100,000_
_5,161_
_4,100_
_5,357_
_289,618_
12,494
________|
|||309,101
12,494
________|||
|||321,595
10,170|
|_302,112_
8,668
_________
_293,444_|
|||311,425,|||
The Accounts were approved by the PCC and were signed on its behalf by
Chair of PCC _Rev Canon E Pitts_ Treasurer of PCC _Christine Harris_ **5** .
## HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
## 1. ACCOUNTING POLICIES
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the SORP 2005.
The financial statements have been prepared under the historical cost convention except for the valuation of investment assets which are stated at market value at 31 December. The financial statements include all transactions, assets and liabilities for which the JCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
The Parish has interest in two properties in addition to the church hall. The value of these properties has been estimated subject to more formal valuations: Leonard Avenue £ 75,000 Church Hall £100,000 Mark House £ 100,000
These properties have been in the ownership of the PCC for several years. No adjustment to prior year or comparative figures has been made.
## 1.1 _Funds_ .
General Funds represent the funds of the Parochial Church Council (P.C.C.) that are not subject to any restrictions regarding their use and are available for application on the general purposes of the P.C.C. Funds designated by the P.C.C. are also unrestricted.
## 1.2 _Incoming Resources from donors_
_Giving and Voluntary income_
Collections are recognised when received by or on behalf of the P.C.C. Planned giving receivable (including those received under gift aid) is recognised only when received.
Income Tax recoverable on gift aid donations is recognised only when the tax is received.
Grants and legacies are accounted for when the P.C.C. receives the payment
## _Other ordinary income_
Rental income from the letting of Church Premises is recognised when the rental is received.
## _Income from Investments_
Dividends and interest are accounted for when receivable.
_Resources used Grants_
Grants and donations are accounted for when paid over.
6
## HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
## 2. INCOME RECEIVED
|Voluntary income:
Planned giving envelopes and bank
Tax recovered
Loose collections
Donations
Sundry incomr
Activities generating funds:
Fundraising
Fundraising Jubilee Fund
Church hall rental
VAT recovered
Investment income
Rents
Incoming resources from charitable
activities
Statutory and other fees,
Other income
Legacies
Charitable Collections,
TOTAL|Unrestricted Restricted/ Endowment
Funds Designated
Funds
Mark
House
26,914
-
5,943
-
3,572
-
2.970
-
-|
Total
2021
26,914
-
5,943
3,572|
Total
2021
26,914
-
5,943
3,572|
|---|---|---|---|
||39.399|39,399|
_36,676_|
||368
2,328
4,355
3,626
-
-
-|2,696
4,355
3,626
-
-|
_2,224_
_-_
_1,746_
_6,619_
_-_|
||3,994
6,683
-|
10,677|
_10,589_|
||4,020|4,020|
_4,552_|
||4,020
-|4,020|
_4,552_|
||17,945|17,945|
_12,726_|
||17,945
-|19,945|
_12,726_|
||-
-
198|-
198|
_2,205_
_-_|
||-
198|198|
_2,205_|
|||||
||65,358
6,881
-|
72,239|
_66,748_|
**7**
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
## 3 PAYMENTS MADE
|Cost of generating funds
Charitable (Church) activity:
Ministry – Diocesan Common Fund
Clergy expenses
Salaries and support staff costs
Church running cost
Insurance
Utilities
General Church Maintenance
Church Hall Costs
Church Hall Insurance
Other Costs
Governance costs
Administration
Other resources used
Giving to Missionary societies
Giving to relief and development
agencies
Home mission
Statutory fees paid to the Diocese
Major repairs church -roof
Major repairs church -other
Maintenance – Jubilee Fund
Maintenance – Leonard Avenue
TOTAL RESOURCES USED|Unrestricted Restricted/
Mark
House
Funds Designated
Funds
Designated
172
-
-|Total
2020
172|
_Total_
_2020_
_92_|
|---|---|---|---|
||
17,036
-
-
-
3,568
-
1,167
6,166
-
12,052
-
3,009
-
2,627
-
-
844|17,036
-
3,568
1,167
6,166
12,052
3,009
2,627
-
844|
_38,698_
_500_
_1,530_
_1,229_
_5,982_
_7,475_
_2,496_
_1,713_
_-_
_277_|
||46,469
-|
46,469|
_59,900_|
||-
-
-|
-|
_-_|
||-
-
-
-
198
7,419
-
-
-
-
-
-
-
-
-|-
198
7,419
-
-
-
-|
_-_
_-_
_-_
_5,755_
_7,478_
_19,980_
_-_
_-_|
||7,419
198
-|
7,617|
_33,213_|
||**54,060**
**198**|**54,258**|
**_93,205_**|
**8**
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2021
## **Note 4** Restricted Funds
The overdrawn balance on HLF Roof Fund relates in part to expenditure on additional works carried out. As a result of the COVID restrictions no fundraising has been possible during 2020, any shortfall will be met out of the unrestricted funds of the PCC.
**Note 5** Debtors and prepayments £ 80 prepayment.
**Note 6** Creditors and Accruals Balance on Diocesan Loan £ 1,571 Common Fund paid in January 2021 £ 1,000 Statutory Fees £ 7,419 £ 9,990
A loan for £10,000 was taken out from the Birmingham Diocesan Board of Finance to help fund cash flow during the repairs to the Church. It is repayable over 3 years and at 31 December 2021 has ½ year to run.
**9**