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2023-12-31-accounts

Registered Charity no. 1196073

The Parochial Church Council Of The Ecclesiastical Parish Of Woodhouse and Wrangthorn

Known as St Augustine's Church, Wrangthorn

Trustees Annual Report and Accounts

Year Ended 31st December 2023

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 2
Independent Examiners Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Legal and Administrative Information

Reference

The Charity is called “The Parochial Church Council Of The Ecclesiastical Parish Of Woodhouse and Wrangthorn” also known as St Augustine's Church, Wrangthorn. The Church is registered with the Charity Commission for England and Wales and was registered on the 7th of October 2021. Prior to this the church was an excepted charity not required to register for charitable status with the commission.

Registered Charity Number

Registered Office

1196073 St Augustine's Church Hyde Park Terrace Leeds LS16 1BJ

Website https://www.wrangthorn.org.uk/

Parochial Church Council (PCC) Members and Trustees

Primary Bankers

Rev Adrian Smith Incumbent David Ireland Resigned Apr 2023 Dr Kristan Webb Resigned Apr 2023 Elizabeth McCaffrey Resigned Apr 2023 Ruth Cowderoy John Rowland Warden Jonathan Philpott Resigned Apr 2023 Hellen Msemo Charlotte Dixon Ann Johnson Warden Graham Hartney Appointed Apr 2023 James Buckridge Appointed Apr 2023 Toby Grasham Appointed Apr 2023 Janet Seabourne Appointed Apr 2023 Unity Trust Bank plc Four Brindleypace Birmingham B1 2JB

Independent Examiner Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

1

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Trustee's Annual Report

Aims and purposes

St Augustine’s Church, Wrangthorn (PCC) has the responsibility of cooperating with the incumbent, the Reverend Adrian Smith, in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church Hall at St Augustine’s, Wrangthorn.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Augustine’s, Wrangthorn. Our services and worship put faith into practice through prayer and Scripture, music and sacrament.

Achievements and Performance

The PCC offers a range of services during the week which the community find both beneficial and spiritually fulfilling. The services and activities which take place within the community of St Augustine’s, Wrangthorn are listed below:

Deanery Synod

St Augustine’s, Wrangthorn is a member of the Headingley Area Deanery Synod.

St Augustine’s Wrangthorn Church Hall

The Church Hall at St Augustine’s, Wrangthorn is booked and used by various groups and organisations across the Parish. This income is used to support the expenditure and maintenance of the Church Hall building.

Pastoral Care

The church seeks to provide, spiritual, social, relational, and practical care and support to both members of the church and also those living in the parish and local community.

Mission and evangelism

Helping those in need is a demonstration of our faith. As a PCC there is a commitment to support 5 mission partners in areas of their mission. The 5 Mission Partners are: Kids Klub, Lighthouse, Tearfund, Transformations Leeds, Unity in Action against Poverty. The Church has also supported the Zimbabwe Project Christmas 2023.

2

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Trustee's Annual Report

Ecumenical Relationships

St Augustine’s Wrangthorn works in partnership with other local churches, both within the parish and beyond.. We are part of a larger Team Ministry that includes St George’s and Holy Trinity Boar Lane.

Financial review

Total receipts on unrestricted funds were £139,064.00 of which was £126,611 was unrestricted voluntary donations, and £10,926 was restricted donations which are detailed in the financial statements.

The planned giving through the standing orders increased, however the envelopes scheme decreased marginally. The gift aid donations increased.

The income for the hall increased slightly, however the expenditure for the Hall rose due to the rise in heating and energy bills.

Parish Share increased this year as well as facilities, utilities and insurance costs.

Reserves Policy

St Augustine’s Church Reserves Policy (Proposal for PCC 2016-07-11)

Why it matters

A reserves policy explains to existing and potential funders, donors, church members, and other stake holders why the PCC is holding a particular amount of reserves. A good reserves policy gives confidence that the PCC’s finances are being managed and can also provide an indicator of future funding needs.

The Charities Commission requires a statement of a charity's reserves policy within its annual report. In addition, if a charity operates without a reserves policy, the Regulations require this fact to be stated in the annual report.

Why the PCC needs reserves

The PCC exists to fulfil its charitable objects and all its activities must relate directly or indirectly to fulfilling its purpose. The PCC raises funds from a both individual donors and grant-making bodies. Some of the funding received is restricted to specific purposes and the PCC is committed to complying with those restrictions.

In addition, the PCC needs reserves without any restriction which can be used at its discretion within the overall limitations of its charitable objects. These reserves are needed to ensure it operates efficiently and effectively in a planned and managed way without the need to significantly reduce activities unexpectedly or produce a shortfall on financial commitments, principally the Parish Share.

The PCC considers that a prudent reserves policy is to hold one year’s Parish Share plus 3 month’s expected expenditure not including the Parish Share.

Level of reserves

The PCC estimates that it needs to maintain reserves between £30,000 and £35,000 to ensure it can continue its activities without having to plan for significant reduction in activities or face a shortfall on financial commitments. This amount is made of two parts; a conservative £20,000 estimation for Parish Share and £13,000 representing 3 months of expenditure not including The Parish Share

The PCC will monitor the level of reserves to ensure the level remains appropriate.

3

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Trustee's Annual Report

Volunteers

We would like to thank all volunteers who work hard to ensure that the Church remains at the hear of the Parish Community of St Augustine’s, Wrangthorn. In particular to the Church Wardens: Ann Johnson and Jim Rowland.

Structure, governance and management

The Parochial Church Council is a corporate body establish by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.

The method of appointment of PCC members is set out in the Church Representation Rules. At St Augustine’s, Wrangthorn the membership of the PCC consists of the Incumbent, Church Wardens and members elected by those members of the congregation who are on the electoral roll of the church.

The PCC members are responsible for making decisions on all matters of general concern and the importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC. The full PCC met 12 times during the year.

The trustees' annual report was approved and signed on behalf of the board of trustees by:

Trustee:

Charlotte Louise Dixon

Date 29/06/2024

4

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Independent Examiners Report

I report to the trustees on my examination of the financial statements of St Augustine's Church, Wrangthorn ('the charity') for the year ended 31st December 2023.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and 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 confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

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 financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

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.

Nigel Wyatt BSC FCA Date: 01/07/2024 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

5

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Statement of Receipts and Payments

2023 2022
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Receipts
Giving 38,609 9,572 48,181 29,075
Fundraising 84 - 84 460
Hall income 6,847 - 6,847 4,566
Grants and SDF income 64,396 1,000 65,396 141,989
Other income 18,202 354 18,556 31,464
────────── ────────── ────────── ──────────
Total Receipts 2 128,138 10,926 139,064 207,554
────────── ────────── ────────── ──────────
Payments
Payments on charitable activities 3, 9 149,363 12,476 161,839 186,954
────────── ────────── ────────── ──────────
Total Payments 149,363 12,476 161,839 186,954
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Receipts / (Payments) (21,225) (1,550) (22,775) 20,600
────────── ────────── ────────── ──────────
Net Movement In Funds (Cash)
Total funds (Cash) brought forward 7 88,970 10,902 99,872 79,272
Transfers - - - -
────────── ────────── ────────── ──────────
Total Funds (Cash) Carried Forward 7 67,745 9,352 77,097 99,872
────────── ────────── ────────── ──────────
Funds Represented By
General (Unrestricted) 18,466 - 18,466 41,218
Designated funds 49,179 - 49,179 47,652
Restricted funds - 9,452 9,452 11,002
────────── ────────── ────────── ──────────
7 67,645 9,452 77,097 99,872
────────── ────────── ────────── ──────────

These financial statements were approved by the board of trustees and authorised for issue :

Name of Trustee:

Charlotte Louise Dixn

───────────────────────────────────────────────────

Signed on behalf of the Trustees:

───────────────────────────────────────────────────

Date of approval:

29/06/2024

───────────────────────────────────────────────────

6

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Statement of Assets and Liabilities

As the accounts are prepared on a cash basis, there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.

2023 2022
£ £
Current Assets
Cash at bank and petty cash 77,097 99,872
────────── ──────────
77,097 99,872

7

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.

Resources expended

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Taxation

The charity is exempt from tax on its charitable activities.

8

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

**2 ** Analysis of Receipts
Unrestricted Restricted Total funds
funds funds 2023
£ £ £
Giving
Standing orders 22,575 9,572 32,147
Envelope scheme 6,264 - 6,264
Cash collections 854 - 854
One-off gifts - - -
Sum-Up giving 916 - 916
Legacy 8,000 - 8,000
────────── ────────── ──────────
38,609 9,572 48,181
Fundraising
External charity donations 34 - 34
Talent table 50 - 50
────────── ────────── ──────────
84 - 84
Hall Income
Hall recurring lettings 6,097 - 6,097
Hall occasional lettings 750 - 750
────────── ────────── ──────────
6,847 - 6,847
Grants and SDF Income
SDF income 56,071 - 56,071
Grants 8,325 1,000 9,325
────────── ────────── ──────────
64,396 1,000 65,396
Other Income
Tower rental 9,750 - 9,750
Gift aid 5,344 - 5,344
Gift aid small donations scheme 624 - 624
Church rental income 957 - 957
Building fund - - -
C@HPC - - -
Bank interest 1,527 354 1,881
Transfer - - -
Miscellaneous - - -
────────── ────────── ──────────
18,202 354 18,556
────────── ────────── ──────────
Total Receipts 128,138 10,926 139,064
────────── ────────── ──────────

9

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

tes to the Financial Statements
Unrestricted Restricted Total funds
funds funds 2022
£ £ £
Giving
Standing orders 19,992 - 19,992
Envelope scheme 8,171 - 8,171
Cash collections 794 - 794
One-off gifts 118 - 118
Sum-Up giving - - -
────────── ────────── ──────────
29,075 - 29,075
Fundraising
External charity donations 410 - 410
Talent table 50 - 50
────────── ────────── ──────────
460 - 460
Hall Income
Hall recurring lettings 4,566 - 4,566
Hall occasional lettings - - -
────────── ────────── ──────────
4,566 - 4,566
Grants and SDF Income
SDF income 141,989 - 141,989
Grants - - -
────────── ────────── ──────────
141,989 - 141,989
Other Income
Tower rental 9,750 - 9,750
Gift aid 8,113 - 8,113
Gift aid small donations scheme 282 - 282
Church rental income 91 - 91
Building fund 100 9,360 9,460
C@HPC 1,000 - 1,000
Bank interest 2,468 53 2,521
Transfer - - -
Miscellaneous 246 1 247
────────── ────────── ──────────
22,050 9,414 31,464
────────── ────────── ──────────
Total Receipts 198,140 9,414 207,554
────────── ────────── ──────────

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St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

3 Payments On Charitable Activities by Fund Type

Unrestricted Restricted Total funds
funds funds 2023
£ £ £
Parish share 20,771 - 20,771
Ministries & outreach 15,930 - 15,930
Facilities, utilities & insurance 41,316 12,476 53,792
Running costs 70,666 - 70,666
Other expenditure 680 - 680
────────── ────────── ──────────
149,363 12,476 161,839
────────── ────────── ──────────
Unrestricted Restricted Total funds
funds funds 2022
£ £ £
Parish share 18,883 - 18,883
Ministries & outreach 15,782 - 15,782
Facilities, utilities & insurance 87,965 5,430 93,395
Running costs 57,049 - 57,049
Other expenditure 1,845 - 1,845
────────── ────────── ──────────
181,524 5,430 186,954
────────── ────────── ──────────

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions in the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for:

Fees payable to the independent examiner for: 2023 2022 £ £ Independent examination and preparation of the financial 872 830 statements

11

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2023 2022
£ £
Wages and salaries 62,074 53,103
Social security costs - -
Employer contributions to pension plans 4,196 3,024
────────── ──────────
66,271 56,127
────────── ──────────
The average head count of employees during the year was as follows:
2023 2022
Average Head Count 4 3

No employees received employee benefits of more than £60,000 during the year.

7 Analysis of Charitable Funds

Unrestricted Funds

Unrestricted Funds
1 Jan 2023 Income Expenditure Transfers 31 Dec 2023
£ £ £ £ £
Unrestricted
General 41,218 126,611 (149,363) - 18,466
────────── ────────── ────────── ────────── ──────────
41,218 126,611 (149,363) - 18,466
Designated
Reserves (CCLA) 47,652 1,527 - - 49,179
────────── ────────── ────────── ────────── ──────────
47,652 1,527 - - 49,179
────────── ────────── ────────── ────────── ──────────
Total Unrestricted 88,870 128,138 (149,363) - 67,645
────────── ────────── ────────── ────────── ──────────
Restricted Funds
Building fund 11,002 10,926 (12,476) - 9,452
────────── ────────── ────────── ────────── ──────────
Total Restricted 11,002 10,926 (12,476) - 9,452
────────── ────────── ────────── ────────── ──────────
────────── ────────── ────────── ────────── ──────────
Total Funds 99,872 139,064 (161,839) - 77,097
────────── ────────── ────────── ────────── ──────────

12

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

Fund Descriptions

Designated Funds

Reserves ring fenced by the PCC to be spent in line with the PCC's reserves policy.

Reserves (CCLA) Reserves ring fenced by the PCC to be spent in line with the PCC's reserves policy. Building fund Funds raised with a restriction by the PCC for maintaining and repairing the building, including the ongoing building project.

8 Related Party Transactions

There were no related party transactions which took place during the year (2022: £0).

Elizabeth Woolf is a member of St George’s PCC and Adrian Smith is a member of St Augustine’s Wrangthorn PCC. A number of financial transactions took place between the two organisations, the most notable ones relating to payroll as St George’s assists Wrangthorn in undertaking its payroll. All transactions that do take place are reimbursed to ensure the finances are kept separate.

13

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

9 Detailed Payments on Charitable Activities

Unrestricted Restricted Total Funds
funds funds 2023
£ £ £
Parish Share
Parish Share 20,771 - 20,771
────────── ──────────
──────────
20,771 - 20,771
Ministries & Outreach
Church@hypeparkcorner 4,323 - 4,323
Space 2,239 - 2,239
Training Support 71 - 71
Publicity 819 - 819
Hospitality 1,777 - 1,777
Licenses 1,264 - 1,264
Music and Worship 267 - 267
Charity Donations 5,170 - 5,170
────────── ──────────
──────────
15,930 - 15,930
Facilities, Utilities & Insurance
Building Project Design Feasibility 612 - 612
Utilities 13,480 1,000 14,480
Insurance 8,346 - 8,346
Supplies and Equipment 269 - 269
Repairs and Maintenance 9,017 11,476 20,493
Hall 3,078 - 3,078
Cleaning 6,514 - 6,514
────────── ──────────
──────────
41,316 12,476 53,792
Running Costs
Sunday Service Ministry 666 - 666
Staff Salaries 68,634 - 68,634
Staff & Clergy Expenses - - -
Administration - - -
Financial Administration 285 - 285
Office Administration 1,081 - 1,081
────────── ──────────
──────────
70,666 - 70,666
Other Expenditure
Miscellaneous 680 - 680
────────── ──────────
──────────
680 - 680
────────── ──────────
──────────
Total Payments 149,363 12,476 161,839
────────── ──────────
──────────

14

St Augustine's Church, Wrangthorn

Year Ended 31st December 2023

Notes to the Financial Statements

tes to the Financial Statements
Unrestricted Restricted Total Funds
funds funds 2022
£ £ £
Parish Share
Parish Share 18,883 - 18,883
────────── ──────────
──────────
18,883 - 18,883
Ministries & Outreach
Sunday Service Ministry 279 - 279
Church@hypeparkcorner 2,398 - 2,398
Community Engagement Wednesday 1,257 - 1,257
Publicity 752 - 752
Mission & Outreach 1,953 - 1,953
Hospitality 2,744 - 2,744
Licenses 1,034 - 1,034
Charity Donations 5,365 - 5,365
────────── ──────────
──────────
15,782 - 15,782
Facilities, Utilities & Insurance
Building Project Design Feasibility 59,410 5,430 64,840
Utilities 11,972 - 11,972
Insurance 7,981 - 7,981
Supplies and Equipment 189 - 189
Repairs and Maintenance 3,746 - 3,746
Hall 281 - 281
Cleaning 4,386 - 4,386
────────── ──────────
──────────
87,965 5,430 93,395
Running Costs
Sunday Service Ministry - - -
Staff Salaries 56,127 - 56,127
Staff & Clergy Expenses 218 - 218
Administration 227 - 227
Financial Administration 477 - 477
────────── ──────────
──────────
57,049 - 57,049
Other Expenditure
Miscellaneous 1,845 - 1,845
────────── ──────────
──────────
1,845 - 1,845
────────── ──────────
──────────
Total Payments 181,524 5,430 186,954
────────── ──────────
──────────

15