2021-12-31-accounts - Bolton Villas United Reformed Church Charity

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part of the United Reformed Church

Trustees annual report & financial statement for the year ending 31 December 2021

Registered Charity: 1180791

Bolton Villas Family Church

Trustees' report for the year ended December 2021

Reference and administrative details of the charity, its trustees and advisors

ference and administrative details of the charity, its trustees and advisors	ference and administrative details of the charity, its trustees and advisors	ference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were:
Name	Position
Rev. Ashley Evans	Senior Pastor/ Chair Of Trustees
Karen Charlesworth	Church Secretary
Justin Charlesworth	Church Treasurer	Resigned March 2022
Robert Breen	Elder	Resigned June 2021
John Brookes	Elder	Resigned November 2021
Kathleen Evans	Elder	Resigned March 2021 &
		Appointed November 2021
Jean Flerin	Elder	Appointed November 2021
Richard Haley	Elder
Kimberly Hanton	Elder	Resigned November 2021
Margaret Merriweather	Elder	Appointed March 2021
Marguerite Sobol	Elder	Appointed November 2021

Charity Number

Bolton Villas United Reformed Church was an excepted Charity, but became a registered Charity, number 1180791 with the Charity Commission for England and Wales on 22 November 2018.

Charity Address:

Bolton Villas Family Church, Livingstone Road, Wrose, Bradford, BD2 1PZ

Bankers

Old Current Account - HSBC UK, 47 Market Street, Bradford, West Yorkshire, BD1 2LW New Current Account - Co-operative Bank, P.O. Box 250, Skelmersdale, WN8 6WT Old Savings Account - Barclays Bank UK PLC, 1 Churchill Place London E14 5HP

Independent Examiner

Rhys North, West Yorkshire Community Accounting Service CIO, Stringer House, 34 Lupton Street, Leeds, LS10 2QW

Structure, governance and management

The Charity is a trust distilled from the United Reformed Church acts (1972 and 1981) and Scheme of Union (1972) adopted 19 June 2008. The Trustees are responsible for the charity, though delegate dayto-day running to the senior leadership team.

Method of recruitment and appointment of trustees

The Trustees of the charity are appointed by the members at the AGM.

The Charity's Objectives

The object of the Charity is the advancement of the Christian faith for the benefit of the public in accordance with the scheme of union of the United Reformed Church.

Bolton Villas Family Church

Objectives & Activities

The Charity's main activities, achievement and performance

2021 started with the country still gripped by the Coronavirus pandemic and the services and activities we were able to offer were therefore quite restricted. We did however feel that we were able to make progress right from the start of the year as we commenced live-streaming services from the building in January 2021. We were also excited to be able to offer a socially distanced outdoor service on Easter Sunday, and to begin inviting limited numbers of people to join us in the building for worship whilst simultaneously live-streaming services in May.

As the Government’s restrictions eased the number of people able to join us in the building for worship increased throughout the rest of year to the extent that we were able to remove the restriction on the numbers able to join us in the last quarter.

The summer saw a re-opening of Refreshed our café and charity shop, which is doing very well despite a reduction in the number of days we are open. We were able to implement several changes to the way we support Refreshed. This includes a concerted effort to pray more regularly for the work of Refreshed, its volunteers and our customers; the commissioning a Pastoral Team who are always on hand to talk and pray with our customers; and the introduction of a monthly ‘Chat with the Pastor’ day.

The forced closure of our building during the pandemic enabled us to review some of our other activities to ensure that we remain true to our mission statement which shows we aim: ‘to talk, walk and share Jesus, inviting others to meet Jesus and live the Jesus way’. Part of this was a re-focus on the vision we have for our work with children and young people, as a result we were able to start a number of groups both mid-week and on Sunday evenings.

The return of activities within the building did not prevent us from continuing to encourage our community outside of the building, however. We followed up our very successful Advent calendar the previous year by running a similar Lent calendar on our railings introducing a new thought-provoking image each day during Lent. We were also able to once again open our building for use as a Polling Station in May. We held our annual Refreshed Christmas sale in November, once again installed a Christmas tree and added additional light displays in the run up to Christmas. Our young people were also able to collect children’s toys which were distributed to local families.

Public Benefit Statement

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 the Christian Faith.

Safeguarding

Bolton Villas Family Church takes its duties under the Children Act 2004 seriously and has appropriate procedures and leaders appointed to meet its duties under the 2004 Act. If a reasonable suspicion is raised about the protection of a child under the age of 18 years or any adult seen as at risk the Church will undertake its duties using its procedures. The Church has a policy to vet all those who have the responsibilities for the care of children and adults at risk within areas of its responsibilities to comply with the Protection of Children Act 1999.

Bolton Villas Family Church

Objectives & Activities (continued)

Financial review

Income

Due to COVID-19 the impact of the ever-changing situation is still being felt within the work of the Church. The overall income for the year shows a slight increase, but a closer look at the accounting information shows a different picture. We received almost £8,000 of legacies from 3 families during the year, also Gift Aid received during 2021, which was for the year for 2020, has reduced due to a reducing income in 2020. Property income reduced even further from previous years as we choose to not reopen for external activities during the year. Grant income, which includes further COVID-19 support for the closure of the Refreshed Charity shop. Refreshed has now reopened for 3 days per week, from mid-year and the funds raised have proportionally increased.

Expenditure

Our expenditure has held at a broadly similar level to 2020 but still lower than in previous years, due to some activities still to restart after COVID-19. Other aspects are due to the decrease in publicity activity and purchase of equipment, as well as reduced cleaning due to in-activity, and slightly less maintenance of the building.

Programme activities costs is now showing increased costs due to the Minibus Insurance, MOT and running costs as we adjust to reflect within the accounts last year. Increased costs for the restart of Refreshed are clearly showing with the need to purchase stock and replace equipment prior to reopening.

Overall

Thankfully our overall expenditure was less that our income. We continue to have funds designated for the wider areas of work within the Church, though we do still struggle to cover our running costs without relying on Refreshed income. Overall, we continue to balance the books and generate income to cover the needs of the Church.

Reserves Policy

The charity’s free cash reserves at the year end were £58,108, which includes designated funds of £48,108. It is the Trustees policy to maintain a balance of unrestricted funds (if possible), which equates to at least three months payments, equivalent to £25,419 to cover emergency situations that may arise from time to time. The balance of £58,108 held of Free cash reserves funds at the year-end exceeded this target.

Funds held as agent on behalf of others

At the year-end we held £166.75 on behalf of another organisation that had been received but hasn’t been transferred to them, this is classed as Agency Income & Expenditure.

Future Considerations

At the end of 2021 the impact of COVID-19 has reduced, but hasn't gone entirely. Whilst aspects of Church have returned, other elements not yet re-started. At the time of signing these accounts the Trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity's ability to meet its liabilities as they fall.

Signed on behalf of the board of Trustees:

Rev. Ashley Evans Karen Charlesworth

Chair of Trustees Church Secretary

Date: 6th October 2022

Bolton Villas Family Church

Independent Examiner's report

Independent examiner’s report to The Trustees of Bolton Villas United Reformed Church Charity

I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 December 2021, which are set out on pages 6 to 10.

Respective responsibilities of The Trustees and examiner

As the charity trustees 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 the Trust's accounts as carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable 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 cause to believe that in any material respect:

1 accounting records were not kept in respect of the charity as required by section 130 of the Act; or
2 the accounts do not accord with those records.

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 enable a proper understanding of the accounts to be reached.

Signed: Rhys North Name: Rhys North ACA Date: 6th October 2022

West Yorkshire Community Accounting Service Stringer House 34 Lupton Street Leeds LS10 2QW

Bolton Villas Family Church

Receipts and Payments Account for the year ended 31 December 2021

Notes Receipts Tithes and offerings Fundraising and donations Monies raised for outside causes 3 Gift Aid repayments Refreshed café and shop Property income Grants received Other incoming resources Bank interest Programme activity income Total Receipts Payments Synod mission & ministry fund Employment & travel expense 4 Church running costs 5 Programme activity costs 6 Support of outside causes 7 Church buildings & other assets 8 Refreshed café and shop Loan capital repayments Loan interest Total payments Net receipts (payments) Transfers between Funds Net receipts (Payment) after transfers Cash Funds at 1 January 2021 2 Cash Funds at 31 December 2021	Unrestricted £ 29,134 4,728 - 6,651 - 250 - 963 - - 41,726 18,688 2,505 13,675 3,377 - 1,674 - - - 39,919 1,807 336 2,143 7,857 10,000	Designated £ 120 170 - - 10,838 - 10,765 3,536 4 340 25,773 4,700 4,460 2,464 1,126 1,440 3,930 4,404 411 - 22,935 2,838 (336) 2,502 45,606 48,108	Restricted £ 8,795 4,921 - 1,928 - - 24,547 - - 100 40,291 - 26,322 101 1,731 133 2,000 - 7,179 1,359 38,825 1,466 - 1,466 7,879 9,345	2021 £ 38,049 9,819 - 8,579 10,838 250 35,312 4,499 4 440 107,790 23,388 33,287 16,240 6,234 1,573 7,604 4,404 7,590 1,359 101,679 6,111 - 6,111 61,342 67,453	2020 £ 39,159 5,854 10 9,668 7,134 1,163 39,619 - 31 741
					103,379
					24,252 32,568 21,611 3,554 2,658 8,898 1,563 7,194 1,755
					104,053

					(674)
					-
					(674) 62,016
					61,342

Bolton Villas Family Church

Statement of Assets and Liabilities for the year ended 31 December 2021

Note Monetary assets Bank and cash accounts Deposit accounts Total monetary assets Other assets Gift aid recoverable Assets used for Church purposes Minibus Church Building 9 Manse Building 9 Liabilities Loan outstanding from Kingdom Bank 10 WYCAS Independent examiners Fee Signed on behalf of the board of Trustees: Rev. Ashley Evans Chair of Trustees Date: 6th October 2022	Unrestricted Designated £ £ 10,000 45,202 - 2,906 10,000 48,108 7,653 1701 625 17,119 - 600 - Karen Charlesworth Church Secretary	Restricted £ 9,345 - 9,345 663 -	2021 £ 64,547 2,906 67,453 10,017 17,119 600	2020 £ 31,098 30,244
				61,342
				8,488 24,708 600

Bolton Villas Family Church

Notes to support accounts

1 Accounting policies The trustees have taken advantage of section 133 of the Charities Act 2011 and have prepared the accounts on a receipts and payments basis. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
Taxation As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Unrestricted funds may be used by the church for any of its ordinary purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds represent income which may be expended only on those restricted objects provided in the terms of a trust or bequest, or donations or grants received or invited for a specific purpose. These funds can only be spent on the specific purpose for which they were given. Any balance remaining unspent must be carried forward as a balance on that fund for future expenditure on that specific purpose, or returned; it cannot be absorbed into general funds.

Fixed assets

Consecrated property and movable church furnishings

Consecrated and benefice property of any kind is not included in the Accounts in accordance with the Charities Act 2011.

B/Fwd. £ - - - - 172 - 2,500 207 2,500 2,500 7,879 398 - 1,140 23,451 - - - 2,976 - 15,141 2,500 45,606 7,857 61,342	Receipts £ 999 8,538 1,548 2,000 - 27,206 - - - - 40,291 - - 120 13,507 3,536 170 8,097 3 - 340 - 25,773 41,726 107,790	Payments £ - 8,538 1,548 2,000 172 23,603 - 207 1,793 964 38,825 - 1,440 - 3,698 8,912 - 1,128 36 4,700 3,021 - 22,935 39,919 101,679	Transfers £ - - - - - - - - - - - - 1,440 - (23,266) 5,456 - 11,334 - 4,700 - - (336) 336 -	C/Fwd. £ 999 - - - - 3,603 2,500 - 707 1,536
				9,345
				398 - 1,260 9,994 80 170 18,303 2,943 - 12,460 2,500
				48,108

				10,000

61,342	107,790	101,679	-	67,453

Fund details are listed over the Page

Bolton Villas Family Church

Notes to support accounts (continued)

Fund details

Adam & Eve fund COVID - Job Retention Scheme Defibrillator External Organisation Donations Hardship fund HUB project - DES HUB project - RES Minister fund - DES Minister fund - RES Mission fund - DES Mission fund - RES Refreshed Saturday Seniors fund Tithe fund Youth Work - Boys 2 Men Youth Work - Eat Move Pray Youth Work - GAP Year - DES Youth Work - GAP Year - RES Youth Work - Oldest to Youngest Youth Pastor fund - DES Youth Pastor fund - RES

Funds held from previous Mother and Toddlers project for future use COVID support for staff costs early 2021 Funds held for the installation and ongoing maintenance of a Defibrillator Hold Fund for all donations related to External organisations Used to support members of the congregation in difficulty Funds raised through Refreshed Café & Shop, used for Mission & Church projects Funds raised through donations for the repayment of the Kingdom Bank Loan Holding area for Minster & Synod Evangelist expenses Specfic grant for Minster related activity Donations for other organisations not able to be treated as Agency payments Donations for other organisations not able to be treated as Agency payments Funds held for the future development of Refreshed Funds held By Saturday Seniors for 60+ group Holding area for funds used for the Churches tithing giving Project, grant funding for youth work Project, grant funding for youth work Church support for the Project prior to appointment Project, grant funding for youth work Project, grant funding for youth work Funds held to support youth work Donations & Grant funding for Youth Pastor salary

Unrestricted £ - - 2,505 - - - 2,505	Designated £ - - 2,191 2,221 48 - 4,460	Restricted £ - - 26,322 - - - 26,322	2021 £ - - 31,018 2,221 48 - 33,287	2020 £ 10
				10
				30,239 2,237 41 51
2,505	4,460	26,322	33,287	32,568

Trustees expenses.

No trustee received any trustee related expenses during this year or the previous year.

Though the minister is a trustee he is an employee of the National United Reformed Church, not the local Church. He is however paid expenses for his roles as minister & Synod Evangelist but not his role as trustee.

5 Church running costs Gas and electricity Insurance Water Stationary & photocopying Publicity Purchase of equipment Subscriptions_2_ Cleaning equipment & materials Accounts examination & software Fee Safeguarding (DBS) Telephone/ internet Health and safety_3_ Other admin expenses Total church running costs	3,693 2,216 253 254 957 605 1,001 781 630 23 635 61 2,566 13,675	- 343 723 36 - - 43 68 - 40 1,192 - 19 2,464	- - - - - 101 - - - - - - - 101	3,693 2,559 976 290 957 706 1,044 849 630 63 1,827 61 2,585 16,240	3,574 3,571 875 771 2,607 3,664 794 1,599 600 - 1,338 - 2,218
	13,675	2,464	101	16,240	21,611

*[1] Where appropriate Mission Funds are now been categorised as Agency payments.

*2 Evangelical Alliance membership fee is now a Subscription under Church running costs Section 5.

*3 Health & Safety was previously under the Church buildings & other assets, Notes Section 8.

Bolton Villas Family Church

Unrestricted £ 2,113 50 - 394 820 3,377 - - - - - - - - - 1,195 479 - - - 1,674	Designated £ - 17 373 284 452 1,126 - 240 600 - - 120 240 240 1,440 - - - - 3,930 3,930	Restricted £ 186 - 862 - 683 1,731 - - - - - - 133 - 133 - - - - 2,000 2,000	2021 £ 2,299 67 1,235 678 1,955 6,234 - 240 600 - - 120 373 240 1,573 1,195 479 - - 5,930 7,604	2020 £ 1,394 - 598 493 1,069
				3,554
				964 240 600 90 125 120 279 240
				2,658
				5,317 410 83 - 3,088
1,674	3,930	2,000	7,604	8,898

9 Assets used for Church purposes

The church building is vested in the Congregational Union as trustees and are not church assets. It is held for the benefit of Bolton Villas Family Church in accordance with the statutory trusts applicable to URC properties under the URC Acts.

For insurance purposes the church building & external storage unit are insured by the church for £2,693,660. The Church contents are insured by the church for £180,986.

The Church has a 10% share of the Manse with the remaining 90% vested in the United Reformed Church (Yorkshire Province) Trust Limited.

For insurance purposes the Manse property is insured jointly by the Trust & the Church for £431,979

10 A loan of £17,118.50 (2020 - £24,708.19) is secured on the church building and is included within these accounts as the liability to repay the loan is that of Bolton Villas Family Church.
*2 Evangelical Alliance membership fee is now a Subscription under Church running costs Section 5.
*3 Health & Safety was previously under the Church buildings & other assets, Notes Section 8.