OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

FOR

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REGISTERED CHARITY NUMBER 1168350

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REGISTERED CHARITY NUMBER 1168350

INDEX TO THE FINANCIAL STATEMENTS

Page
Report of the Trustees 3
Independent Examiner’s Report 14
Statement of Financial Activities 15
Balance sheet 16
Notes to the Financial Statements 17

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES

The Parochial Church Council (“the PCC”) has pleasure in presenting its report together with the financial statements of the charity for the year ending 31 December 2021. Holy Trinity’s PCC is responsible, with the Vicar (Rev Mike Wilkins) for the whole mission of the church, and for its good governance.

Reference and administrative details

Charity number: 1168350
Principal address: Trinity Street
Huddersfield
HD1 4DT

There is access to the Church from Trinity Street and from Wentworth Street. The Church is part of the Diocese of Leeds. The office telephone number is 01484 513213 and the administration email address is office@holytrinityhuddersfield.com. Our website can be found at www.holytrinityhuddersfield.com.

PCC members

PCC members who have served at any time during 2021 until the date of this Annual Report are as follows:

Ex officio members from the May 2021 Annual Parochial Church Meeting (ACPM) Ex officio members from the May 2021 Annual Parochial Church Meeting (ACPM)
Vicar: Rev. Mike Wilkins (Chair)
Curate: Rev Simon Walters
Licenced Lay Ministers: Mrs Bev Jepson-Playle
Ms Sofia Wilkins
Churchwardens: Mr John Playle (Lay Vice-Chair)
Mr Iain Spencer
Existing Elected Members from the May 2021 ACPM
Mrs Catherine Bentham (co-opted Treasurer)
Mr Adam Bland
Ms Flora Hawksbee
Mr Adam Mosley
Ms Karen Julien (Deanery Synod Rep)
Ms Kate McGuinn
Ms Rebecca Mosley (Deanery Synod Rep)
Mr Steven Pape (Deanery Synod Rep)
Mr Paul Triner (PCC Secretary)
Ms Lianne Woodward
Mr Steve Dalton
Ms Tania Webb

Elected PCC Members whose terms of office expired at the May 2021 ACPM Mrs Helen Handy

Structure, Governance and Management

Governing Document

Holy Trinity Parochial Church Council is a charity governed by the Parochial Church Council Powers Measure (1956) as amended, and Church Representation Rules that came into force on 2 January 1957. It registered as a charity with the Charity Commission on 21 July 2016.

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a registered charity. The method of appointment of PCC members is set out in the Church Representation Rules. At Holy Trinity, the membership of the PCC consists of our stipendiary clergy (Vicar and Curate), our two churchwardens, our

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Licenced Lay Ministers, our Deanery Synod representatives and members elected by those members of the congregation who are on the electoral roll and who vote at the annual meeting.

Everyone who regularly attends our services is encouraged to register on the electoral roll and stand for election to the PCC. Our PCC members are responsible for making decisions by a majority on all matters of concern and importance to our church including deciding on how PCC funds are spent.

The full PCC met eight times during the year (including two extraordinary meetings). Seven of these meetings were held online via Zoom (due to COVID-19 restrictions in force at the time) and one in person. Average attendance at these meetings was 81%. Given its wide responsibility, the PCC has a number of sub-committees each dealing with a particular aspect of parish life. These committees are all responsible to the PCC and report back to it regularly.

Deanery Synod

Deaneries are small geographical divisions of a Diocese, within which parishes are grouped under the care of an Area Dean. Each deanery is governed by a deanery synod. The deanery synod is a statutory body under the Synodical Government Measure 1969. Each deanery synod, one per deanery, consists, in the main, of the licensed and beneficed clergy of the deanery; the lay parochial representatives elected by the annual parochial church meetings of each parish in the deanery, and ex-officio (General and Diocesan Synod) members. Deanery Synods have a significant role in the synodical system. They are located between PCCs at parish level and the higher synodical levels of Area and Diocese. One of the most important objectives of the Synodical Government Measure 1969, was to strengthen church organisation at deanery level.

Holy Trinity is part of the Huddersfield Deanery which is made up of sixteen parishes. The synod has met three times over the past year. Three members of Holy Trinity Huddersfield PCC, together with our vicar, sit on the Deanery Synod. This provides the PCC with an important link to the wider structures of the Church.

Related Party

There are no PCC related parties’ transactions to report,

Objectives and activities for the public benefit

Over the last 12 months, Holy Trinity has, despite restrictions imposed by the Covid-19 pandemic, continued to develop its ministry and mission, seeking to live out our purpose: to make committed followers of Jesus and to share his transforming love .

Holy Trinity is Christ’s church. Our purpose is to glorify him in our worship, declare him in our mission and evangelism, deepen our relationship with him in our discipleship, and share his love with one another in our fellowship and pastoral care. We believe that a Christian community living a Jesus-centred life adds enormous value to society.

Our core values, centred on Jesus Christ and communicated in our 2015 vision document, are the means by which we seek to live out our day-to-day ministry and mission:

When considering the objectives of the charity, the PCC have considered the Charity Commission’s guidance on public benefit, and in particular the supplementary guidance on charities for the advancement of religion.

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Achievements and performance

Vicar’s (Chairperson) report

2021 has felt like a year of growing hope after the considerable challenges of 2020. It has been hugely encouraging to be able to gather together in-person for worship, Life Groups and other activities, whilst mindful that (due to the ongoing pandemic) for a number of our congregation this has been something they have not felt able to do. Ensuring that we stay connected to one another, whilst looking outwards to our parish and town in this ‘in-between’, has been vital and has not been without its challenges. The frustrations of some ongoing restrictions and the inevitable fact that we all approach risk different to us, has been important. I am grateful for everyone’s forbearance. Our PCC have done a great job in seeking to lead and make wise decisions (not least with regards to relaxing of COVID restrictions in our building), and I am thankful to them for their prayerful commitment and hard work. It has also been helpful to reflect together a little more as a church community on the impact of the pandemic on our church life and what God may be saying to us through the Laments and Encouragements exercise.

Whilst life has been different over recent times, we take great confidence from the fact that God remains faithful, that Jesus is the same yesterday, today and forever, and that the Holy Spirit has been at work in and through his church at Holy Trinity. As is always the case, God has worked through the generous and sacrificial sharing of the gifts, time, resources, prayers and energy of the people for whom Holy Trinity is not just a place to gather but a Christian community to belong to. So thank you to everyone who has served and given in both visible and hidden ways in 2021.

May God continue to build his church and use his church at Holy Trinity as we seek to ‘love God and love Huddersfield’.

Worship and Attendance

Due to the ongoing COVID-19 pandemic PCC took the decision to close our church building for all services from 17 January - 2 April 2021 (Good Friday). We recommenced one 9.00am Sunday Common Worship Holy Communion service each week from 4 April 2021 until 27 June 2021. Average weekly attendance at this service during this period was 28 people (mainly adults).

We also continued to produce a weekly online Sunday service of Morning Worship on our dedicated Holy Trinity Huddersfield YouTube channel and average weekly viewing figures during this period was 180.

From Sunday 4 July – Sunday 3 October 2021 we moved to a pattern of one Sunday service at 10.00am. The average number of attendees at these services was 64 adults and 15 children. Average weekly viewing figures of our continued online service during this period was 103.

From Sunday 10 October 2021 and for the remainder of 2021, we recommenced our normal pattern of two Sunday services: 9:00am (Common Worship Holy Communion service) and 10:45am (an informal and contemporary service). Average attendance at these services during this period were as follows: 9:00am – 29 attendees (adults); 10.45am – 65 adults and 16 children. In terms of online service content, we video recorded the reading and sermon each week and uploaded it to our YouTube channel. Average viewing figures each week for this content during this period was 88.

It is noteworthy that average attendance across both Sunday services since we fully recommenced our normal pattern of two Sunday services in October 2021 (94 adults; 16 children) has significantly decreased (despite a significant number of new people joining during 2020/21) when compared to average attendance pre-pandemic in 2019 (133 adults and 29 children). We consider that this is due to various reasons, including: people moving away from Huddersfield; people transferring to another local church in the town; a minority have stopped attending a church. We also believe that for some people their attendance at corporate worship is less frequent or regular than before the pandemic.

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES Continued

Another observation is the impact of the pandemic on attendance amongst the different age groups. We are aware that for some, particularly the elderly and vulnerable, returning to in-person worship has felt particularly worrying and so they have stayed away. Many have engaged with our online worship provision. Perhaps the most notable impact of the pandemic has been on our younger generations: attendance amongst university students has been significantly affected, and attendance amongst families, children and young people is markedly lower.

Easter Services and events

At Easter 2021 we held a Good Friday service in church (47 in attendance) and an Easter Day Communion service in church (37 in attendance). We also held an Easter Praise Family service on Easter Day (42 Adults; 27 children). Our Easter Day online service was viewed by 186. As part of Holy week we also set up and advertised a Family Easter Trail for kids and families to follow, starting in Greenhead Park and ending in our church garden. Participants were encouraged to find a number of posters, scan the QR codes to see online materials and clues to be solved to enable them to find the next location and enter into the Easter story. More than 20 families participated in the trail.

Christmas Services

We held a number of Christmas services in 2021. Christingle Service (38 adults; 40 children); Afternoon Carol service (25 adults); Sunday Carol Service (82 Adults; 8 children); Christmas Eve Communion (52 adults); Christmas Day Communion (88 Adults; 18 children).

Annual Parochial Church Meeting 2021

Our Annual church meeting (APCM), where new Church Wardens and members of the PCC are elected took place on 17 May 2021. Due to the COVID-19 restrictions in place at the time the meeting was conducted online (via Zoom) with 62 people present.

Electoral Roll.

The parish electoral roll is a list of all those entitled to vote on elections related to a particular parish in the Church of England . Those entitled to have their names on this roll have to:

The roll is updated every year before the Annual Church Meeting. At the Annual Meeting in May 2021 there were 179 people on the electoral roll, the same as our 2020 roll. Our overall worshipping community at December 2021 (those registered on our ChurchSuite database) was approximately 268 people (2020 = 316) - comprising 213 adults (2020 = 254) and 55 under 16s (2020 = 62). 18 new adults were added to our database in 2021. We continue to be a ‘gathered church’ with approximately 75% of those on the electoral roll living outside the parish. Most of our growth continues to be due to transfer from other churches, and Christians joining us as they have moved into the area. Whilst encouraging, our ongoing desire is to see the church grow even more through people encountering Christ for the first time, coming to faith and joining the church community.

Our age demographic is still more weighted to those of 50 years plus, but it has been encouraging to increasingly see all ages represented at Holy Trinity with significantly more families with young children. The female/male ratio of the church community is 62%/38%.

Baptisms, Confirmations, Weddings, and Funerals

Baptism and Confirmation continue to be important to us as a public mark of following Jesus Christ. Over the course of the year, due to the closure of our church building there have been no baptism or confirmation

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

services. In 2021 no weddings took place and three funerals took place in our church building, with a further two funerals at the local crematorium.

Review of the year

We recognise that the Christian church is the only organisation that exists primarily for the benefit of nonmembers. So we take mission seriously, aiming to use all our resources to maximise public benefit.

Community

The clergy, ministry team and members of the congregation serve not just the people of Holy Trinity but also the wider community. Our church building is normally in use throughout the week by church and community groups so most days there is someone in the building and we welcome any who call who wish to come in for quiet, reflection, to pray or for historical interest. However, due to COVID-19 pandemic and the restrictions on meeting, apart from services detailed above our church building was closed for use with very few regular groups meeting in the building up until September 2021 when most regular groups recommenced . Although a number of our ‘normal’ activities were put on hold for a significant part of the year we continued to find new and innovative ways to serve the congregation and our community through online activities where possible.

7

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

It is noticeable that since September 2021, when we returned to our normal pattern of Sunday services, that the average number of children attending Sunday services with their families has decreased quite markedly - 16 in 2021 compared to 29 pre-pandemic in 2019. This may simply be a reflection of the overall decrease in attendance noted above under ‘Worship and Attendance’.

In 2021, together with St George's church in Leeds, we were successful, through the Diocese, in securing funding from the central Church of England Strategic Development Fund (SDF) for a project, starting in 2022, to specifically reach Students and Young Adults (SYAs) for Jesus. The thrust of the SDF funded project in Huddersfield, led by Holy Trinity, is to support further development of our work with SYAs from 2022 onwards, launching a new worshipping congregation with a regular Sunday evening service and other activities from September 2023 specifically tailored to reaching out to SYAs with the gospel and nurturing their faith. It will have a broad YA focus which supports students but is cognisant of the needs of those in further education and in full time employment. The Holy Trinity project will benefit significantly from our partnership with St George’s in Leeds whose SYA work is much more advanced.

The project funding for a period of 4-5 years from the SDF amounts to approximately £269,000 with a proposed matched investment from HT of approximately £87,000 (subject to ongoing funds available). The majority of this funding is to support the employment of three new project posts: A full-time SYA Minister; Part-time communications lead; Part-time Operations Manager. We advertised these three posts nationally in November 2021. Apart from the Operations Manager post (where there was one appointable candidate) the response in terms of applications was very limited. We therefore took the decision to place recruitment on hold and plan to re-advertise in April 2022.

8

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Local Community Outreach Initiatives

In 2019, following a Community Audit, the PCC formed a Local Community Outreach Ministry Team (LCOT) to take forward our local community outreach work and appointed Babs White (a long-standing member of the church) as volunteer Community Connections Coordinator. Since then our work related to community engagement has grown significantly, particularly in relation to older and isolated people and the vulnerable and marginalised. Despite some ongoing COVID-19 restrictions in early 2021 there has continued to be significant activity in terms of our community engagement as follows:

More information on Community Outreach is available at: https://www.holytrinityhuddersfield.com/what-wedo/community-outreach/

9

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

People

The church is the Body of Christ, a community of people who bring their time, gifts and resources to His service. Holy Trinity is often referred to by visitors as a very welcoming church, and we trust that this reflects something of Christ’s welcome and hospitality for all people.

We continue to be grateful for the many people in our church who offer their time, energy and gifts in quiet service for the benefit of the community. We are especially thankful for all who week in and week out serve on our different teams – without their offering the church would not be able to do what it does. The PCC would like to thank all those who have served in many different ways in both voluntary and employed roles over the past 12 months particularly in light of the challenges presented by the covid-19 pandemic.

Staff Team

Our staff team at December 2021 comprised the following:

Church Warden’s report

Buildings. Holy Trinity Church is a notable building of historic interest in Huddersfield. Responsibility for overseeing building matters rests with the Church Wardens via the PCC Standing Committee - liaising with the Diocese regarding permissions for required works. Various ongoing maintenance tasks have been completed during the year to ensure the building is kept in a watertight and good condition. Notable works to the building and grounds during 2021 were as follows:

During 2021 further significant work has continued to be undertaken in the churchyard by a team of church volunteers led by Helen Astin. Work was also completed by a qualified tree surgeon to one tree - mature beech located adjacent to Back Wentworth street – crown lifted and pruned.

The Churchwardens have undertaken their annual check that all the items listed in the Terrier and Inventory are present and correct.

10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Safeguarding

The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). Bryony Goldspink continues as our Parish Safeguarding Officer ensuring that all relevant safeguarding policies and procedures are in place in line with statutory and legal requirements. Our current practices and documentation is in line with the requirements of the National Church Policies and Procedures. Each PCC meeting receives updates on progress on the Safeguarding Action Plan.

No safeguarding incidents have arisen during 2021.

Money

Holy Trinity Church is a non-profit-making charitable organisation, receiving an income in 2021 from all sources of £178,498 (2020: £191,120).

Some of this money was used to pay staff (responsible for leadership of various areas of church life), as well as fund all aspects of our life together.

Mission giving.

As part of our worship to God and to express our love and service to all a least 10% of our unrestricted income is given away to support various organisations and individuals, especially our formal long-term mission partners engaged in frontline work in Huddersfield and abroad. The work of these partners is of great public benefit to the wider community, especially to the poor and marginalised. Our formal mission partners who we supported financially and in prayer in 2021 were:

We also supported the following organisations through one-off financial donations in 2021:

We support the Diocese of Leeds through our full payment of the Common Fund (Parish Share), which as well as our contribution to our stipendiary clergy (namely our vicar and curate) supports the diocese in its wider mission in schools, and a breadth of communities, both rural and urban. In 2021 PCC approved an overpayment of our required Parish Share.

In 2017 we launched our Above and Beyond initiative. Through this we originally aimed to raise £250,000 by 2021 with the purpose of:

11

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

By the end of 2021 we had raised approximately £236,000 (including Gift Aid but excluding grants) through this initiative. The majority of this accrued through the generous and sacrificial giving of our church community, for which we are extremely thankful. Significant additional donations in 2021 arose from a ‘Giving Review’ initiative.

In March 2021 PCC approved that ‘Above and Beyond’, as a fund separate to our General Fund, should become a longer-term, ongoing permanent fund continuing to focus on resourcing:

Plans for the Future

Holy Trinity Huddersfield continues to plan for further growth, whilst recognising that ultimately this is God’s work and acknowledging our dependence upon Him. We believe that we have a strategic and God-given vision and humbly, prayerfully and confidently seek for it to be furthered in 2022 and beyond.

Financial Review

This year our unrestricted Giving income (excluding Above & Beyond) saw a slight decrease of 2% for the year. (2021 £90,997; 2020 £92,654)

Unrestricted / Undesignated Donations & Gifts decreased to £22,783 (2020 £28,997) including legacies of £1,449 (2019 £27,586) and Specified Gifts of £671 (2020 £1,246).

Overall we continue to receive a higher than average proportion of our income through Standing Orders using Gift Aid.

Actual FWO fell short of forecast by £2,338 (3%), and plate income increased by £681 (25%).

Hire income increased to £7,726 in 2021 as COVID-19 restrictions have been lifted (£5,150 in 2020). Fees income decreased in 2021 to £336 (£944 in 2020).

Our interest and dividends decreased to £587 in 2021 (£683 in 2020).

Our Restricted Income towards Youth and Mission in 2021 decreased by 29% to £8,561 (£12,122 in 2020). A number of givers transferred their regular giving from this fund into Above & Beyond.

Our Unrestricted Designated Income towards Above and Beyond in 2021 totalled £22,679 (£19,761 in 2020).

Our Unrestricted Expenditure is what we spend for the general costs of running the church. Because Holy Trinity is a tithing church, we allocate at least 10% of our unrestricted giving income received to Mission Giving abroad and at home, including our Mission Partners.

Our Parish Share (which includes the salary, pension and NHI costs of our vicar) decreased by £2,819 to £45,181 in 2021 (£48,000 in 2020)

Our unrestricted spending on Repairs and Maintenance not covered by A&B in 2021 decreased to £6,256 (£6,852 in 2020).

12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

REPORT OF THE TRUSTEES continued

Youth and Mission salaries decreased to £28,281 (£34,938 in 2020).

Reserves policy

The PCC has established as a matter of policy that the aim of Holy Trinity is to have unrestricted reserves that represent 3 months unrestricted operating costs.

Trustee’s responsibilities

The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 the Charities (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 the PCC on 12/05/2022 and signed on their behalf by

Rev. M Wilkins

13

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

I report to the trustees on my examination of the financial statements of the charity for the year ended 31 December 2021 which are set out on pages 15 to 23.

Responsibilities and basis of report

As the trustees of the charity 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 your charity’s accounts as carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the Directions 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 connection with the examination giving me reasonable 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 this report in order to establish a proper understanding of the accounts to be reached.

Daniel Brownhill FCA FMAAT ON BEHALF OF INTEGRA ADVISERS LLP 1 Westleigh Hall Wakefield Road Denby Dale Huddersfield HD8 8QJ

Dated: 13/05/2022

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2021

Notes
Unrestricted Funds Restricted Funds
£
£
INCOMING RESOURCES
Income and endowments from:
Voluntary income
3
158,627
11,222
Income from investments
4
587
-
Church activities
5
8,062
-

Total incoming resources
167,276
11,222
RESOURCES EXPENDED
Expenditure on:
Church activities
6
138,281
30,572
Total resources expended
138,281
30,572
Other recognised gains
Gains on investments
Realised
-
-
Unrealised
2,819
-
Net income /
(Expenditure) before transfers
31,814
(19,350)
Transfers between funds
(37,200)
37,200
Net movement in funds
(5,386)
17,850
Reconciliation of funds:
Total funds brought forward
159,690
27,634
Total funds carried forward
154,304
45,484		 Total

2021

£

169,849
587
8,062
178,498
168,853
168,853
-
2,819
12,464
-
12,464
187,324
199,788		 Total
2020
£
184,343
683
6,094

191,120
157,742
157,742
-
1,268
34,646
-
34,646
152,678
187,324

All income and expenditure derive from continuing activities.

The statement of financial activities includes all gains and losses recognised during the year.

The notes on pages 17 to 23 form part of the financial statements

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

BALANCE SHEET at 31 December 2021

Notes
Unrestricted Funds Restricted Funds
£
£
FIXED ASSETS
Investments
8
22,528
-
CURRENT ASSETS
Debtors
9
35,606
2,085
Cash at bank and in hand
10
110,761
46,080
Total current assets
146,367
48,165
CREDITORSAmounts
Falling due within one year
11
(14,591)
(2,681)
NET CURRENT ASSETS
131,776
45,684
TOTAL ASSETS LESS
TOTAL LIABILITIES
154,304
45,484
The funds of the charity:
Unrestricted income funds
12
154,304
-
Restricted income funds
12
-
45,484
Total charity funds
154,304
45,484		 Total

2021

£

22,528
37,691
156,841
194,532
(17,272)
177,260
199,788
154,304
45,484
199,788




Total
2020
£
19,709
34,908
147,920
182,828
(15,213)
167,615
187,324
159,690
27,634
187,324

Approved by the Parochial Church Council on 12/05/2022.

Mr J Playle – Church Warden

Ms C Bentham - Treasurer

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS 31 December 2021

1. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these accounts.

These accounts have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102 issued on 16 July 2014 (as updated through Update Bulletin 1, published on 2 February 2016), and with the Charities Act 2011.

Going concern

The trustees have reviewed the financial position of the charity for a period covering the following 12 months and consider that it is appropriate to prepare the accounts on a going concern basis.

Incoming resources

Income arising is recognised in the accounts when the Church is notified of its entitlement and the amount receivable can be determined with reasonable accuracy.

Grants

Grants and donations are only included in the SoFA when the general income recognition criteria are met.

Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

Liability recognition

Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

Fixed assets

No financial value is attached in the Balance Sheet to any fixtures, fittings, Communion silver or other assets.

Fixed asset investments are valued initially at cost and subsequently their fair value (their market value) at the year end.

Debtors

Debtors are measured on initial recognition at settlement amount. Subsequently they are measured at the cash or other consideration expected to be received.

Basic financial instruments

The charity accounts for basic financial instruments in initial recognition as per paragraph 10.7 FRS 102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19 FRS 102 SORP.

Funds

Unrestricted funds

Unrestricted funds are those funds available to further the fund’s charitable objectives at the discretion of the trustees.

Designated funds

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS 31 December 2021

Restricted funds

Restricted funds are funds which have been given for a particular purpose and project.

2. INCOME & EXPENDITURE

Included in the Statement of Financial Activities are all items of income and expenditure which total £12,464 surplus (2020: £34,646 surplus).

Unrestricted
Funds
£
3.
VOLUNTARY INCOME
Freewill offerings
87,582
Tax recoverable
23,789
Plate
3,415
Donations
42,392
200thAnniversary
-
Legacies
1,449
158,627
4.
INCOME FROM INVESTMENTS
Bank interest
15
Investment income on shares
572
587
5.
INCOME FROM CHURCH ACTIVITIES
Fees
336
Lettings
7,726
8,062		 Restricted
Funds

£
-
2,087
-
9,135
-
-
11,222
-
-
-
-
-
-		 Total
Funds

2021
£
87,582
25,876
3,415
51,527
-
1,449
169,849
15
572
587
336
7,726
8,062		 Total
Funds
2020
£
89,920
28,566
2,734
35,537
-
27,586
184,343
131
552
683
944
5,150
6,094

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS

31 December 2021

Unrestricted

Funds

£
6.
EXPENDITURE ON CHURCH ACTIVITIES
Mission giving
14,367
Parish share
45,181
Fees – Weddings, funerals and other
456
Light, heat and water
7,881
Insurance
6,591
Copyrights
1,110
Altar expenses
137
Repairs
35,273
Cleaning
735
Salaries
12,095
Pension costs
401
Hospitality
704
Printing and stationery
2,440
Advertising/promo
2,460
Telephone
1,023
Independent examiner’s fee
936
Bank charges
480
Sundries
50
Clergy: expenses of office
771
Travelling
-
Training
195
Office equipment
1,867
Outreach costs
456
Resources
521
Gifts and donations
1,151
138,281		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
26,373
1,908
-
-
-
-
-
-
-
-
11
-
-
-
1,780
500
30,572		 Total
Total
Funds
Funds
2021
2020
£
£
14,367
13,714
45,181
48,000
456
1,200
7,881
7,291
6,591
6,658
1,110
945
137
46
35,273
24,231
735
786
38,468
28,179
2,309
2,083
704
398
2,440
2,571
2,460
1,499
1,023
987
936
780
480
480
50
121
771
401
11
103
195
328
1,867
2,784
456
863
2,301
1,995
1,651
1,299
168,853
157,742

7. Independent examiner’s remuneration

The independent examiner’s remuneration amount to an independent examination fee of £936 (2020 - £780).

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS

31 December 2021

8. INVESTMENTS
Unlisted investments 2021 2020
£ £
Market value at 1 January 2021 19,709 18,441
Less: Disposals at opening book cost - -
Add: Acquisitions at cost - -
Net gain on revaluation at 31 December 2021 2,819 1,268
_
Market value at 31 December 2021 22,528 19,709
_
Investments comprise 962 shares in the CBF Church of England Investment Fund.
9. DEBTORS
2021 2020
£ £
Tax refund 27,125 28,556
AOSI refund - 1,194
Copyright prepayment 476 413
Training 690 -
ProAV deposit 3,231 -
Weekend away 3,381 3,381
SMP refund 2,788 1,364
__
37,691 34,908
__
10. CASH AT BANK
Current accounts 125,920 117,014
Deposit accounts 30,921 30,906
__
156,841 147,920
__

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS

31 December 2021

11. CREDITORS – Amounts falling due within one year



Overseas and home giving
Parish share
Other creditors
Independent examiner’s fee
Lettings
Utilities accrual
2020 Weekend Away
Pension provision
Expenses owing
Credit card		 2021

£

2,681
1,819
5
840
4,000
1,041
3,506
387
1,185
1,808
17,272		 2020
£
2,194
1,819
-
840
4,000
909
3,506
308
516
1,121
21,828

12. FUNDS RECONCILIATION

Unrestricted funds

Included within unrestricted funds is the Above & Beyond fund which is a designated fund.


Unrestricted
Above & Beyond		 Balance at

01.01.21
67,615
92,075

159,690		 Transfer
Income
Expenditure
Balance at
of funds
31.12.21
£
£
£
£
-
140,587
(106,640)
101,562
(37,200)
29,508
(31,641)
52,742
(37,200)
170,095
(138,281)
154,304

Restricted funds

The income includes restricted funds as reported in the Statement of Financial Activities as follows:


Youth & Mission
Barnabas
Audio Visual		 Balance at

01.01.21
22,960
3,048
1,626
27,634		 Transfer
of funds
£
37,200
-
-
37,200		 Income
Expenditure
Balance at
31.12.21
£
£
£
10,647
(30,072)
40,735
575
(500)
3,123
-
-
1,626
11,222
(30,572)
45,484

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS

31 December 2021

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
£
Fixed asset investments
22,528
Current assets
146,367
Current liabilities
(14,591)
Net assets as at 31 December 2021
154,304		 Restricted
Funds
£
-
48,165
(2,681)
45,484		 2021
Total
£
22,528
194,532
(17,272)
199,788		 2020
Total
£
19,709
182,828
(15,213)
187,324

14. TRANSACTIONS WITH TRUSTEES OR CONNECTED PERSONS

The only payments to PCC members made by the PCC and included in these financial statements Comprise the reimbursement of duly authorised expenses incurred on the PCC’s behalf.

The trustees of the charity have ultimate control of the charity.

15. CAPITAL COMMITMENTS

There are no outstanding capital commitments as at 31 December 2021.

16. STAFF COSTS

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

During the year the PCC employed an Administrator, a Children’s and Families Minister, a Worship Minister, a Youth Minister, a Ministry Assistant and a cleaner on a part-time basis. The total salary costs were £38,468 (2020 - £38,179).

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF HOLY TRINITY HUDDERSFIELD

NOTES TO THE ACCOUNTS 31 December 2021

17. DEFINED CONTRIBUTION PENSION SCHEME

The Church participates in the Pension Builder Scheme section of the Church Workers Pension Fund for lay staff. The scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.

The Church Workers Pension Fund has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014.

Pension Builder Classic provides a pension for members for payment from retirement, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Bonuses may also be declared depending upon the investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum that members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. This account may have bonuses added by the Board at retirement. The bonuses depend on investment experience and other factors. There is no requirement for the Board to grant any bonuses. The account, plus any bonuses declared, is payable from members’ Normal Pension Age.

There is no sub-division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme. The pension costs are charged to the SoFA in the year contributions are payable (2021: £2,309, 2020: £2,083).

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent was carried out as at 31 December 2019. For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. These is no requirement for deficit payments at the current time.

23