**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**
2
## **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**
3
## **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**
4
## **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**
5
## **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
6
## **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**
7
## **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**
8
## **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.
|2 **Fund Accounting**
**Restricted funds**
Defibrillator
HUB project
COVID - Job Retention Scheme
Minister fund
Mission fund
Youth Pastor fund
Youth Work - GAP Year
Youth Work - Oldest to Youngest
Youth Work - Boys 2 Men
Youth Work - Eat Move Pray
**Total for restricted funds**
**Designated funds**
Adam & Eve fund
External Organisation Donations
Hardship fund
HUB project
Minister fund
Mission fund
Refreshed
Saturday Seniors fund
Tithe fund
Youth Pastor fund
Youth Work - GAP Year
**Total for designated funds**
**Unrestricted funds**
**Total overall Funds**|**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**
9
## **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
|3 **Monies raised for outside causes**
Mission fund_*1_
**Total raised for outside causes**
4 **Employment & travel costs**
Salary, PAYE & employment expenses
Mileage & travel costs
Ministers expenses
Youth Pastors expenses
**Total employment & travel costs**|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._
10
## **Bolton Villas** _Family_ **Church**
|6 **Programme activity costs**
Activity Travel Costs
Children's activities
Youth activities
Training
Other events
**Total programme activity costs**
7 **Support of outside causes**
Annual disbursements
Bible society
Caring for life
Evangelical alliance_*2_
Other donations
Prayer for Bradford
Bradford North foodbank
We see hope
**Total support of outside causes**
8 **Church buildings & other assets**
Property repairs
Gardening
Health and safety_*3_
Capital expenditure - Vehicle
Manse maintenance & related
expense
**Total maintenance of church buildings**|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._