# **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 2022**
Clergy:
Revd Canon Eve Pitts
Registered Charity No. 1168155
Bankers Unity Bank Brindleyplace Birmingham
Treasurer Christine Harris Secretary Miss D Henry
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **INDEX TO THE FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2022**
|**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 2022**
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 the celebration of 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 networking. Achievements and performance
The numbers attending services over the past year is still less than pre Covid As part of our overall care of the congregation we have a Pastoral Group to arrange contact and visits to members of the congregation.
Following the grant from the Heritage lottery fund and the completion to repairs to the roof we have continued to host open days in the Church.
As part of heritage awareness a regular “Ancestor Day” is observed remembering the contribution made to our community by those with Afro-carribean origin. 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
Ms H Cross, Miss J De Costa, Ms V Flowers, Mrs M Scott, Miss C Forrester, Mrs J Simms, Miss M West, Mrs. B Anderson, Elected Members. Miss D Henry, Secretary Miss C Harris, Treasurer
Church attendance including numbers on and movement in those on the electoral roles
Electoral Roll, 85, (2021 – 98). Average Sunday attendance 40 to 50 and has not recovered since the 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 2022.**
I report on the accounts for the year ended 31[st] . December 2022 which are set out on pages 3 to 8
## **Respective Responsibilities of the 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 for this year under section 144(2) of the Charities Act 2011(The 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
An examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts 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 any audit, and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement..
## **Independent Examiner’s Statement**
In connection with my examinations, 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 2011 Act; and
- To prepare accounts which accord with the accounting records and to comply with the requirements of the 2011 Act.
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 30[th] June 2023
**3**
## **HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL**
## **STATEMENT OF RECEIPTS AND PAYMENTS**
FOR THE YEAR ENDED 31 DECEMBER 2022
|
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 2022
Funds per Derwent Legacy utilised
Transfer between funds
Balance c/fwd 31st. December
2022|Unrestricted
Restricted/ Endowme
nt
Funds
Designated
Funds
Funds
42,866
-
13,174
24,713
4,535
-
34,365
-
-
118|
Total
2022
42,886
37,887
4,535
34,365
118|
_Total_
_2021_
_39,399_
_10,677_
_4,022_
_17,945_
_198_|
|---|---|---|---|
||94,940
24,831
-|119,771|
_72,239_|
|||||
||3,464
-
53,077
-
-
29,011
118
-|3,464
53,077
-
29,129|
_172_
_46,469_
_-_
_7,617_|
||85,552
118
-|
85,670|
_54,258_|
||9,388
24,713
-
-
-
-
-|
34,101
-
|
_17,981_
_-_|
||9,388
24,713
-
13,842
10,089
12,494
163
(163)
21,170
(21,170)
-|
34,101
36,425
-|
_17,981_
_18,444_|
||44,563
13,469
12,494|
70,526|
_36,425_|
4
## HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL SUMMARY OF FUNDS AS AT 31 DECEMBER 2022 **Movement in Funds**
|
General Fund
Transfer from Roof Fund
From C L Derwent Legacy
**Restricted Funds**
Jubilee Fund
HLF Roof Fund
Transfer to 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
13,842
94,940
85,552
21,170
163
-|Balance
Forward
2022
44,553
||_Total_
_2021_
_13,842_|
|---|---|---|---|---|
||||||
||6,428
3,668
118
-
21,170
-
21,170
3,661
-
163
-|
9,978
-
3,498
--|
|_6428_
_-)_
_3,661_
_-_|
||
10,089
24,838,
21,451
See note 4
12,494
-
-
100,000
-
75,000
-
*
100,000
-
-
_______
________ _________
293,444
98,400
80,617|
13,476
12,494
100,000
75,000
100,000
|
|_10,089_
_12,494_
_100,000_
_75,000_
_100,000_
_________
_311,425_|
|||
345,523|||
||
See note 5
See note 6||||
|||2022
100,000
75,000
100,000
26,126
31,826
77|
|_2021_
_100,000_
_75,000_
_100,000_
_23,537_
_10,484_
_80_
_309,101_
12,494
________|
|||333,029
12,494
________|||
|||345,523
-|
|_321,595_
10,170
_________
_311,425_|
|||345,523,|||
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 2022
## 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 received.
6
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
## 2. INCOME RECEIVED
|Voluntary income:
Planned giving envelopes and bank
Tax recovered
Loose collections
Donations
Sundry income
Activities generating funds:
Fundraising
HLF
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
25,458
-
13,094
-
3,566
-
748
-
-|
Total
2022
25,458
-
13,094
3,566|
Total
2022
25,458
-
13,094
3,566|
|---|---|---|---|
||42,866|42,866|
_39,399_|
||4,292
21,170
3,543
8,882
-
-|4,292
21,170
3,543
8,882
-|
_2,696_
_4,355_
_3,626_
_-_
_-_|
||13.174
24713
-|
37,887|
_10,677_|
||4,535|4,535|
_4,020_|
||4,535
-|4,535|
_4,020_|
||34,365|34,365|
_17,945_|
||34,365
-|34,365|
_19,945_|
||-
-
118|-
118|
_-_
_198_|
||-
118|118|
_198_|
|||||
||94,940
24,831
-|
119,771|
_72,239_|
**7**
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
## 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
Professional Fees
TOTAL RESOURCES USED|Unrestricted Restricted/
Mark
House
Funds Designated
Funds
Designated
3,464
-
-|Total
2022
3,464|
_Total_
_2021_
_172_|
|---|---|---|---|
||
24,000
-
900
-
4,322
-
2,211
6,611
-
8,268
-
4,845
-
1,899
-
-
21|24,000
900
4,322
2,211
6,611
8,268
4,845
1,899
-
21|
_17,036_
_-_
_3,568_
_1,167_
_6,166_
_12,052_
_3,009_
_2,627_
_-_
_844_|
||53,077
-|
53,077|
_46,469_|
||-
-
-|
-|
_-_|
||-
-
-
-
118
14,977
-
-
11,814
-
-
2,220
-
-
-|-
118
14,977
-
11,814
2,220
-|
_-_
_-_
_198_
_7,419_
_-_
_-_
_-_
_-_|
||29,011
118
-|
29,129|
_7,617_|
||**85,552**
**118**|**85,670**|
**_54,258_**|
**8**
HOLY TRINITY CHURCH PAROCHIAL CHURCH COUNCIL
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 DECEMBER 2022
## **Note 4** Restricted Funds
The overdrawn balance on HLF Roof Fund was cleared in the Accounts to 31 December 2021 by a transfer from General Funds of £25,161. During 2022 HLF made a final payment of £21,170 hence the transfer back to General Funds shown in these Accounts.
**Note 5** Debtors and prepayments £ 77 ( 2012 £80) prepayment.
## **Note 6** Creditors and Accruals
•
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. Repayment was completed in the year ending 31 December 2022..
**9**