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2022-12-31-accounts

UNAUDITED REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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 15
Statement of Financial Activities 16
Balance sheet 17
Notes to the Financial Statements 18

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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 2022. 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 2022 until the date of this Annual Report are as follows:

Ex officio members from the May 2022 Annual Parochial Church Meeting (ACPM) Ex officio members from the May 2022 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 Iain Spencer (Lay Vice-Chair)
Ms Kate McGuinn
Existing Elected Members from the May 2022 ACPM
Mr Adam Bland
Ms Flora Hawksbee
Ms Karen Julien (Deanery Synod Rep)
Ms Rebecca Mosley (Treasurer & Deanery Synod Rep)
Mr Steven Pape (Deanery Synod Rep)
Mr Paul Triner (Co-opted PCC Secretary)
Ms Lianne Woodward
Mr Steve Dalton
Ms Tania Webb (Deanery Synod Rep)
Ms Cath Barber
Ms Heather Broadhead
Mr Rod Orman
Elected PCC Members whose terms of office expired at the May 2022 ACPM
Mr Adam Mosley
Mr John Playle (Church Warden)

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.

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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 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 election to the PCC is open to all those who are on the electoral roll. 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 seven times during 2022 (including one extraordinary meeting). Average attendance at these meetings was 67%. Given its wide responsibilities, 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. Four members of Holy Trinity Huddersfield PCC, together with our vicar and curate, 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 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.

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Achievements and performance

Vicar’s (Chairperson) report

Holy Trinity Huddersfield is a church who together are seeking to make committed followers of Jesus and share his transforming love. The reports that follow give a glimpse into what God has been doing in and through this church family. They also reveal the considerable and sacrificial service of volunteers and staff who generously give of themselves to the ministry of this church. Thank you to everyone who serves, both in visible, public roles and in quiet, hidden ministry.

2022 has been a time of continued consolidation, and we have been privileged to welcome new people into the church family. There has been a renewed focus on prayer, with a notable increase in the temperature of intercessory prayer. A high proportion of our congregation meet in small ‘Life Groups’ as places of belonging, pastoral support, and investing in discipleship. Our Church Weekend Away in May 2022 was a high point as we were reminded of our calling to be a ‘Beautiful Church’ . Our ministry and outreach amongst younger people, through our children’s and youth teams, is seeking to make confident young disciples of Jesus. We continue to seek to share the love of God in word, not least through our Alpha Course; in action, especially through our community outreach and pastoral care; and in supporting Christian mission partners both in our locality and across the world. In all this, we seek not simply to be a church who provide varied activities and services, but Christian disciples who are equipped to live for Christ wherever we are called to be on our ‘frontlines’.

2022 has not been without its challenges, not least in maintaining our historic building, investigating how to make it more accessible, and amidst difficult financial circumstances. Despite this, our congregation have continued to give to God’s work with generous hearts, for which we are humbled and grateful.

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

Our regular pattern of weekly Sunday worship comprises two Sunday services: 9:00am (Common Worship Holy Communion service) and 10:45am (an informal and contemporary service). Average weekly attendance at these services during 2022 was as follows:

In 2022 we also began livestreaming our 10.45am Sunday service on our YouTube channel. Average weekly online viewing figures, though difficult to ascertain accurately, are approximately 30-40 unique views each week with an average of 4 watching live.

Overall attendance at Sunday services during 2022 has increased slightly since 2021 with a number of new individuals and families joining during the year. Average Sunday attendance across both services (107 adults; 17 children) is still below pre-pandemic levels in 2019 (133 adults and 29 children). This may be due to various reasons, including: people moving away from Huddersfield; people transferring to other local churches in the town; a minority have stopped attending a church and for some people their attendance at corporate worship is less frequent or regular than before the pandemic. One of the key areas where there is still significantly lower attendance than pre-pandemic is amongst our younger generations - in particular children and young people. Though attendance by university students was significantly down in 2021 it has been encouraging to gradually see these numbers beginning to increase again, and it is notable that many of our students are now from overseas.

Easter Services and events

At Easter 2022 we held a Maundy Thursday service (40 adults); two Good Friday services - an all-age service (36 adults; 11 children) and an ‘Hour at the Cross’ (44 adults). On Easter Day we held one joint Communion service at 10.00am (108 adults; 11 children). As part of Holy Week we set up a ‘Pathway to the Cross’ installation - a space for reflection using multi-sensory prayer stations. 64 individuals attended this throughout Holy week.

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Advent and Christmas Services

As part of marking Advent, we set aside three days of focused prayer, called ‘Watch, Wait and Pray’. Despite the business of the season, this was well attended. We held a number of Christmas services in 2022.

Annual Parochial Church Meeting 2022

Our Annual church meeting (APCM), where new Church Wardens and members of the PCC are elected took place on 22 May 2022 with 79 attendees.

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 2022 there were 164 people on the electoral roll (179 in 2021). Our overall worshipping community at December 2022 (those registered on our ChurchSuite database) was approximately 291 individuals (2021 = 268) - comprising 237 adults (2021 = 213) and 51 under 16s (2021 = 51). 34 new adults and 14 under 16’s were added to our database in 2022. 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. We continue to be a ‘gathered Church’ with approximately 75% of those on the electoral roll living outside the parish.

Our age demographic continues to be more weighted to those of 50 years plus, but it has been encouraging to increasingly see all ages represented at Holy Trinity with an increasing number of families with young children attending. The female/male ratio of the church community is 57%/43% (2021 = 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 2022 there was one child baptism and no confirmation services. No weddings took place. Seven funerals took place in our church building, with a further one funeral at a 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.

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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.

Life Groups

These are our small groups which meet during the week following a general pattern of meeting two weeks on and one week off during term time. Most Life Groups meet in people’s homes in the evenings during the week but we also have two groups that meet in the day time - one at church and one in a home. Our Life Groups are one of the primary points for connection, pastoral care, prayer and encouragement for our congregation. We have 10 Life Groups with 124 people allocated to these groups (115 in 2021). More information about our Life Groups can be found at www.holytrinityhuddersfield.com/what-we-do/lifegroups/.

Pastoral care

It should be noted that much of our pastoral care happens within the friendships and support engendered in our Life Groups. Our Pastoral Team, made up of both lay volunteers and clergy (including retired), was expanded last year. The team have continued to support those who are sick, isolated, bereaved, housebound and those in care homes, and as confidential prayer support for those who are ill.

Men’s Ministry

We have continued to hold a number of Men’s events throughout the year including bi-monthly prayer meetings, bi-monthly Men’s Breakfasts, ‘Table Talk’ events and Darts nights. Attendance at these has ranged from 12 - 25 men.

Women’s Ministry

Three women-specific events were held throughout the year including a Women’s Meal (30 women); ‘Clothing Swap, shop and supper’ (28 women); and a ‘Christmas Craft-making event’ (69 women). Further events are planned for 2023.

Well-being Walks group

This is a weekly group (established in 2017, in partnership with our local GP Practice) for those in our community who are isolated, lonely or at risk of developing health issues. This group regularly sees between 10-12 walkers each week.

Café Connect

This new initiative was launched in August 2021 and continues in our Church Welcome Lounge from 10.30am - 12.30pm each Thursday morning serving refreshments and providing an informal space for people to meet, relax together and enjoy each other’s company. This has continued to be successful and regularly sees 20 - 25 people attending across the morning. Members of our Well-being Walking group join the café after their walk as do some of the attendees at the Prince’s Trust and Flex courses that meet in our building.

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Dig-It Community Garden

Our HT Gardening team have continued to transform our garden and grounds into a more beautiful space to be enjoyed by all. As well as weekly Thursday morning sessions, the team have also offered a number of ‘Family sessions’, and regular ‘outdoor worship’ with particular themes. These have all been well received and attended by a growing number of families and children. Sessions have also been run in Little Lights and Cafe Connect. We were successful in securing a grant of £3,332 from Kirklees One Community Fund to provide bench seating, new raised beds, tools, advertising ‘flags’ for the gates and equipment for family sessions. This has been an enormous encouragement and help, and we are very grateful to them.

Children and Families Ministry

Our Children and Families Ministry is led by Janet Joseph our full-time Children & Families Minister. In 2022 our children’s work on Sundays during our 10.45am service saw an average weekly attendance of 14 children (Ages 2 - School year 6). We also hold a HT Girl’s club on alternate Wednesday evenings (School years 5&6) which saw an average attendance of 5 children at each session. We held a Heroes party in October (19 children and their parents) and a family Christmas party in December (34 children and their parents. Our Little Lights Toddler group (for pre-school children) has continued to meet on Mondays during term-time and usually sees an average of 11 children in attendance with a parent/carer. In September this year we also ran a Parenting course for parents/carers of children up to 10 yrs. old.

It is noticeable that the average number of children attending our Sunday children’s groups has remained markedly lower than pre-pandemic levels (29 in 2019). This sadly reflects national trends and may simply be a reflection of the overall decrease in attendance post-pandemic noted above under ‘Worship and Attendance’.

Youth Ministry

Our part-time Youth Minister left in August 2021 to take up a post at St Michael-le-Belfry in York. Our Youth work since then and throughout 2022 has been overseen by our dedicated volunteer team including one of our Lay Ministers and our Curate. Our Youth work on Sundays during our 10.45am service saw an average weekly attendance in 2022 of 6 young people (School years 7 - 13). Our HT Youth club, held on alternate Wednesday evenings (School years 7-11) saw an average attendance in 2022 of 8 young people at each session. In October 2022 we held a residential weekend away at Scammonden Activity Centre attended by 20 of our Youth and older children.

We advertised for a full-time Youth Minister post in June 2022 and whilst we had a number of applications from which we shortlisted and interviewed two candidates we were unable to appoint. Due to some predicted financial pressures on the 2023 budget, PCC made the decision to not re-advertise the post and to reconsider this appointment during 2023 dependent on the ongoing financial situation.

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In 2022, our ministry with students and young adults (aged 18-30s) has centered around lunches after the 10.45am service, with a usual attendance of 10-14 people. This consists of food, time to get to know one another, and prayer. We have particularly noticed more contact with international students who worship with us whilst studying. Our curate has also been invited to preach at the University of Huddersfield Christian Union.

In 2021, together with St George's Church in Leeds, we were successful, through the Diocese of Leeds, in securing funding from the central Church of England Strategic Development Fund (SDF) for a project, planned to start in 2022, to specifically reach Students and Young Adults (SYAs). The thrust of the SDF funded project for Holy Trinity was to support further development of our work with SYAs from 2022 onwards, and most of the money was to support new employed staff roles. After difficulties in recruiting in 2021 and 2022 with only one appointable candidate, we took further time for prayer and reflection. The PCC decided, with the Diocese, to withdraw from the project, as the effect of the pandemic on our ministry with this age group meant that what appeared on paper to be a great project was no longer a fit with where we felt God was calling us. However, we remain committed as a church to gathering, discipling, and evangelising SYAs in Huddersfield.

Church Weekend

In May 2022 a number of our regular congregation went away for a residential weekend at the Hayes Conference centre in Swanwick. In total 74 adults and 21 children attended. This was a great opportunity to relax and enjoy worship and fellowship together and receive teaching (led by Matthew Porter - Vicar at St Michael-le-Belfry, York). Activities were also held for our children and youth. This was a great weekend and many people encountered God in a fresh and powerful way.

Local support for those who are needy and often marginalised

We continue to promote and support the Food Bank and other work at the Welcome Centre in Huddersfield both through financial donations and members of our congregation volunteering there on a regular basis. This year we have continued to support the Huddersfield Street Kitchen which distributes meals to the homeless and marginalised in the town with a number of our congregation providing meals for the Kitchen on a Sunday. We also continue to be a partner church for Christians Against Poverty (Huddersfield) , which offers debt counselling and a job club for the unemployed.

Hope Huddersfield .

We continue to be part of ‘ Hope Huddersfield’ partnering with other churches in our town to offer the hope of Christ in word and action.

Local Community Outreach Initiatives

Our local community outreach work is led by our Local Community Outreach Ministry Team (LCOT) led by Babs White as volunteer Community Connections Coordinator. There has continued to be significant activity in terms of our community engagement and outreach as follows:

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

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.

We are grateful for the service of our retired clergy, Revs Howard Astin, John Marsh, David Mouncer and David Ward. In 2022, Rev Dick Swindell did not renew his (‘Permission to Officiate’) licence, and so, we would like to express our thanks to him for his many years of ordained ministry at Holy Trinity.

Staff Team

Our staff team at December 2022 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 2022 were as follows:

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

REPORT OF THE TRUSTEES Continued

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

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. PCC regularly receives updates on progress on the Safeguarding Action Plan.

No notifiable safeguarding incidents have arisen during 2022.

Money

Holy Trinity Church is a non-profit-making charitable organisation, receiving an income in 2022 from all sources of £182,401 (2021: £178,498).

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.

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

REPORT OF THE TRUSTEES Continued

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 2022 were:

We also supported the following organisations through one-off financial donations in 2022:

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 2022 PCC approved an overpayment of our required Parish Share.

Our Above and Beyond initiative. ‘Above and Beyond’ is a designated fund separate to our General Fund and aims to focus specifically on resourcing:

This fund was originally launched in 2017 and by the end of 2022 we had raised approximately £264,000 (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.

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 2023 and beyond.

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Financial Review

This year our unrestricted Giving income (excluding Above & Beyond) saw a slight decrease of 1% for the year. (2022 £90,048; 2021 £90,997)

Unrestricted / Undesignated Donations & Gifts increased to £24,330 (2021 £22,783) including legacies of £10,000 (2021 £1,449) and Specified Gifts of £3,496 (2021 £671).

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

Actual FWO in 2022 exceeded forecast by £1,435 (1.7%), and loose plate income increased by £1,198 (35%).

Hire income increased to £9,124 in 2022 (£7,726 in 2021). Fees income increased in 2022 to £1,442 (£336 in 2021).

Our interest and dividends increased to £1,020 in 2022 (£587 in 2021).

Our Restricted Income towards Youth and Mission in 2022 decreased by 68% to £2,750 (£8,561 in 2021). Most givers transferred their regular giving from this fund into the Above & Beyond fund which meets the same aims as our Youth and Mission fund. PCC agreed that at the end of December 2022, the Youth and Mission fund would be closed and all surplus funds transferred to Above & Beyond.

Our Unrestricted Designated Income towards Above and Beyond in 2022 totalled £23,924 (£22,679 in 2021).

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) increased by £2,819 to £48,000 in 2022 (£45,181 in 2021)

Our unrestricted spending on Repairs and Maintenance (including expenditure covered by the Above & Beyond fund) in 2022 increased to £84,921 (£6,256 in 2021). This was due to significant Electrical works required to comply with legislation as well as significant PCC and Diocese approved expenditure on replacement of major elements of our 25-year-old heating system.

Salaries (including pension costs) for staff employed by the PCC increased to £57,047 in 2022 (£40,777 in 2021).

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.

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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 30[th] March 2023 and signed on their behalf by

Rev. M Wilkins

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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 2022 which are set out on pages 16 to 24.

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: 31[st] March 2023

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

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2022

Notes
Unrestricted Funds Restricted Funds
£
£
INCOMING RESOURCES
Income and endowments from:
Voluntary income
3
167,363
3,452
Income from investments
4
1,020
-
Church activities
5
10,566
-

Total incoming resources
178,949
3,452
RESOURCES EXPENDED
Expenditure on:
Church activities
6
237,440
38,496
Total resources expended
237,440
38,496
Other recognised losses
Losses on investments
Realised
-
-
Unrealised
(2,652)
-
Net income /
(Expenditure) before transfers
(61,143)
(35,044)
Transfers between funds
6,091
(6,091)
Net movement in funds
(55,052)
(41,135)
Reconciliation of funds:
Total funds brought forward
154,304
45,484
Total funds carried forward
99,252
4,349		 Total

2022

£

170,815
1,020
10,566
182,401
275,936
275,936
-
(2,652)
(96,187)
-
(96,187)
199,788
103,601		 Total
2021
£
169,849
587
8,062

178,498
168,853
168,853
-
2,819
12,464
-
12,464
187,324
199,788

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 18 to 24 form part of the financial statements

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

BALANCE SHEET at 31 December 2022

Notes
Unrestricted Funds Restricted Funds
£
£
FIXED ASSETS
Investments
8
19,876
-
CURRENT ASSETS
Debtors
9
30,131
-
Cash at bank and in hand
10
114,008
4,349
Total current assets
144,139
4,349
CREDITORSAmounts
Falling due within one year
11
(64,763)
-
NET CURRENT ASSETS
79,376
4,349
TOTAL ASSETS LESS
TOTAL LIABILITIES
99,252
4,349
The funds of the charity:
Unrestricted income funds
12
99,252
-
Restricted income funds
12
-
4,349
Total charity funds
99,252
4,349		 Total

2022

£

19,876
30,131
118,357
148,488
(64,763)
83,725
103,601
99,252
4,349
103,601




Total
2021
£
22,528
37,691
156,841
194,532
(17,272)
177,260
199,788
154,304
45,484
199,788

Approved by the Parochial Church Council on 30[th] March 2023.

Rev. M Wilkins – Vicar and Chair of Trustees

Ms R Mosley – Treasurer

17

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

NOTES TO THE ACCOUNTS

31 December 2022

1. ACCOUNTING POLICIES

Basis of preparation

The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102 (effective 1 January 2015) (“Charities SORP (FRS102)”), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) the Companies Act 2006 and 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.

18

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

NOTES TO THE ACCOUNTS 31 December 2022

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 (2021: £12,464 surplus).

Unrestricted
Funds
£
3.
VOLUNTARY INCOME
Freewill offerings
85,289
Tax recoverable
19,201
Plate
4,613
Donations
39,044
Weekend away
9,216
Legacies
10,000
167,363
4.
INCOME FROM INVESTMENTS
Bank interest
429
Investment income on shares
591
1,020
5.
INCOME FROM CHURCH ACTIVITIES
Fees
1,442
Lettings
9,124
10,566		 Restricted
Funds

£
-
-
-
3,452
-
-
3,452
-
-
-
-
-
-		 Total
Funds

2022
£
85,289
19,201
4,613
42,496
9,216
10,000
170,815
429
591
1,020
1,442
9,124
10,566		 Total
Funds
2021
£
87,582
25,876
3,415
51,527
-
1,449
169,849
15
572
587
336
7,726
8,062

19

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

NOTES TO THE ACCOUNTS

31 December 2022

Unrestricted

Funds

£
6.
EXPENDITURE ON CHURCH ACTIVITIES
Mission giving
13,398
Parish share
48,000
Fees – Weddings, funerals and other
1,598
Light, heat and water
11,723
Insurance
6,759
Copyrights
1,048
Altar expenses
355
Repairs
90,980
Cleaning
776
Salaries
19,858
Pension costs
908
Hospitality
2,258
Printing and stationery
2,694
Advertising/promo
1,545
Telephone
765
Independent examiner’s fee
864
Consultancy fees
874
Bank charges
555
Sundries
-
Clergy: expenses of office
873
Travelling
420
Training
1,357
Office equipment
10,221
Barnabas grant
-
Outreach costs
2,088
Resources
791
Weekend away
12,682
Gifts and donations
4,051
237,440		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
34,559
1,722
5
-
-
-
-
-
-
-
-
-
-
-
500
-
1,710
-
-
38,496		 Total
Total
Funds
Funds
2022
2021
£
£
13,398
14,367
48,000
45,181
1,598
456
11,723
7,881
6,759
6,591
1,048
1,110
355
137
90,980
35,273
776
735
54,417
38,468
2,630
2,309
2,263
704
2,694
2,440
1,545
2,460
765
1,023
864
936
874
-
555
480
-
50
873
771
420
11
1,357
195
10,221
1,867
500
-
2,088
456
2,501
2,301
12,682
-
4,051
1,651
275,936
168,853

7. Independent examiner’s remuneration

The independent examiner’s remuneration amount to an independent examination fee of £864 (2021 - £936).

20

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

NOTES TO THE ACCOUNTS 31 December 2022

8.
INVESTMENTS
Unlisted investments
Market value at 1 January 2022
Less: Disposals at opening book cost
Add: Acquisitions at cost
Net gain/ (loss) on revaluation at 31 December 2022
Market value at 31 December 2022		 2022
2021
£
£
22,528
19,709
-
-
-
-
(2,652)
2,819
_
19,876
22,528
_

Investments comprise 962 shares in the CBF Church of England Investment Fund.

9. DEBTORS



Tax refund
Trade debtors
Accrued income
Copyright prepayment
Training
ProAV deposit
Weekend away
SMP refund
10.
CASH AT BANK
Current accounts
Deposit accounts		 2022
2021
£
£
19,200
27,125
224
-
10,000
-
498
476
-
690
-
3,231
-
3,381
209
2,788
_
30,131
37,691
_
87,028
125,920
31,329
30,921
_
118,357
156,841
_

21

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

NOTES TO THE ACCOUNTS 31 December 2022

11. CREDITORS – Amounts falling due within one year



Overseas and home giving
Parish share
Other creditors
Heating system
Independent examiner’s fee
Lettings
Utilities accrual
2020 Weekend Away
Pension provision
Specified gifts
Expenses owing
Credit card		 2022

£

1,430
1,819
9
47,300
840
4,000
2,567
-
769
3,109
-
2,920
64,763		 2021
£
2,681
1,819
5
-
840
4,000
1,041
3,506
387
91
1,094
1,808
17,272

12. FUNDS RECONCILIATION

Unrestricted funds

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


Unrestricted
Above & Beyond		 Balance at

01.01.22
101,562
52,742

154,304		 Transfer
Income
Expenditure
Balance at
of funds
31.12.22
£
£
£
£
-
150,824
(238,592)
13,794
6,091
28,125
(1,500)
85,458
6,091
178,949
(240,092)
99,252

Restricted funds

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


Youth & Mission
Barnabas
Audio Visual		 Balance at

01.01.22
40,735
3,123
1,626
45,484		 Transfer
of funds
£
(6,091)
-
-
(6,091)		 Income
Expenditure
Balance at
31.12.22
£
£
£
3,352
(37,996)
-
100
(500)
2,723
-
-
1,626
3,452
(38,496)
4,349

22

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

NOTES TO THE ACCOUNTS

31 December 2022

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
Funds
£
Fixed asset investments
19,876
Current assets
144,139

Current liabilities
(64,763)
Net assets as at 31 December 2022
99,252
 Restricted
Funds
£
-
4,349
-
4,349		 2022
Total
£
19,876
148,488
(64,763)
103,601		 2021
Total
£
22,528
194,532
(17,272)
199,788

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 2022.

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 and a cleaner on a part-time basis. The total salary costs were £54,417 (2021 - £38,468).

23

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

NOTES TO THE ACCOUNTS 31 December 2022

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 (2022: £2,630, 2021: £2,309).

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.

24