**Trustees’ Annual Report and Accounts For the year ended 31[st] December 2023**
**Parochial Church Council of Holy Trinity with St. Gabriel, St. Lawrence and St. Jude (Commonly known as Easton Chris�an Family Centre)**
**Charity Registra�on Number: 1197246**
## **Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
## Contents
|Contents||
|---|---|
||**Page**|
|Trustees’ Annual Report|1-8|
|Independent Examiner’s Report to the Trustees|9|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Financial Statements|12-18|
## Aim and purposes
The Parochial Church Council (PCC) of Holy Trinity with St. Gabriel, St. Lawrence and St. Jude (commonly known as Easton Chris�an Family Centre) has the responsibility of coopera�ng with the incumbent, the Reverend David Moore, in promo�ng in the ecclesias�cal parish the whole mission of the Church, pastoral, evangelis�c, social and ecumenical. The PCC is also specifically responsible for the maintenance of the church building, Easton Chris�an Family Centre, Beaufort Street, Bristol.
## Objec�ves and Ac�vi�es
The PCC is commi�ed to enabling ECFC to be a family-friendly mul�cultural Anglican church in Easton, Bristol. We desire to be a place of welcome, mee�ng and refuge for all, inspired by the generous, loving, non-violent life of Jesus.
The PCC maintains an overview of the life of the church, including Sunday services and midweek ac�vi�es, and our rela�onships with other groups and churches locally, especially those who use our buildings, and with our neighbouring school.
faith as part of our parish community through:
- Worship and prayer; learning and sharing the good news of Jesus in word and deed; and helping others to develop their knowledge and trust in Jesus.
- seekers and refugees and other vulnerable people in the wider community.
- Our extensive ministry amongst refugees and asylum seekers, par�cularly from Iran.
- Our community chaplain working with our local school, with a shelter for women experiencing homelessness and with other local groups.
- those who need it and training up volunteers with work-ready skills.
- Working in partnership across our community to meet the needs of the most vulnerable.
To facilitate this work, it is important that we maintain the fabric of the Easton Chris�an Family Centre buildings.
Page 1 of 18
**Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
## Achievements and Performance
## Sunday Worship
We con�nue to open our church for worship on Sundays and at various other �mes during the week. During 2023 we have been joined by many people (more than before) seeking asylum and with refugee status, par�cularly (but not exclusively) from Iran. Our Sunday morning gatherings are for us to bring our lives to Jesus. We also spend a lot of energy ensuring that our services are accessible to those with English as an addi�onal language, and con�nue to offer Zoom links to enable those who are unable to come to the building to join our services.
## Ministry to Asylum Seekers and Refugees
have found a consequent increase in the number of asylum seekers finding their way to our church.
## Wednesday Night Persian Bible Study
We have been mee�ng with enquirers to the faith from Persian and Kurdish background who have been finding their way to church – most through personal recommenda�on from fellow asylum seekers and refugees. During 2023 22 people were bap�sed (February, April and October.) Prior to Bap�sm we insist that people are with us for 6 months and within that �me we offer Bible study on a range of topics and then specific Bap�sm prepara�on. Post-Bap�sm we encourage con�nued a�endance at our growing and vibrant group which some�mes numbers up to 45.
## Pastoral care
We have con�nued to support people in the asylum system via our Persian support volunteer team and at the end of 2023 appointed a part-�me Refugee and Asylum Seeker Support Worker. We have good partnerships with local chari�es for any advice needs we iden�fy and are able to help asylum seekers through the stresses of the asylum system and a�er they get leave to remain to rese�le in Bristol. Many good personal rela�onships have been formed with long term benefit to both asylum seekers and those working alongside them. We have wri�en a large number of support le�ers to assist people in their asylum claims. Our Refugee and asylum-seeking congregants have integrated into the life of the church and they have got involved in volunteering in church rotas, community café and midweek groups.
## Baraka Community Café
prices (with free meals available, fundraised for by a pay it forward system). The cafe was open 3 days a week during School terms all year. In 2023 the café developed its volunteering programme, led by the part-�me volunteer coordinator, and later in the year appointed an assistant manager in a fixed-term development and training role.
## Community Chaplaincy
Our community chaplain has been busy this year listening to the needs of our community and gradually building partnerships and rela�onships to inspire posi�ve change.
Page 2 of 18
## **Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
She has made a good connec�on with our neighbouring primary school. Last term, a group of us from ECFC joined together with some parents from the school to host a prayer space in the playground. We had over 140 of the pupils come and pray crea�vely in pop-up tents. It was a privilege to meet and work together with Muslim parents to pray and invite the children to explore the theme of friendship through prayer ac�vi�es. We have hosted prayer tents each term with a different theme. She is also reading with some of the children each week, as a way of serving the school and ge�ng to know pupils and teachers.
The community chaplain has also begun to partner with the ‘spring of hope’ shelter for women experiencing homelessness. The shelter is within a stone’s throw of ECFC and she has started a dropin session for the women to come and talk, be listened to and receive prayer. She has also started a ‘listening and wellbeing service’ with the local GP surgery and social prescribing services.
## Community use of the building
home to two local refugee chari�es, Bristol Hospitality Network (BHN) and Bridges for Communi�es, and to St Paul’s Children’s Centre (who offer family support services to families in crisis.) We also host 3 refugee drop ins on Monday (with BHN), Tuesday and Friday (for women of refugee background and children.) We run our own stay and play, conversa�on class, drop in for Arabic speaking women and older people’s group.
Bristol City Council’s Learning Communi�es Team run one or two groups each week, usually English teaching. Bridges for Communi�es also regularly hire spaces for different events and mee�ngs, including a weekly sewing class, and the NHS some�mes run a vaccine clinic.
## Church run groups
## Monday a�ernoon group
A friendly adult group, consis�ng of people from the church and the wider community, who meet to sing, share and learn about Jesus through fun ac�vi�es. They have enjoyed being able to return to the church building, following the building work in 2022.
## Stay and Play
Stay and Play meets weekly during term �me at ECFC on Wednesday mornings. We welcome parents and pre-school children from the local community and aim to provide a friendly and relaxed environment where we can connect with parents and children while they play. We par�cularly like to give the children the opportunity to get messy with a variety of textures such as foam, cornflour and jelly! We finish with a snack, singing and story �me. Numbers a�ending have varied from 6 to 20 and the propor�on who come from the local area compared with further afield also fluctuates. The families really appreciate the group, and we all have a lot of fun.
range of issues, and we have been able to signpost members to paren�ng courses and to help finding nursery places
Page 3 of 18
## **Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
## English Conversa�on Class
This group runs every Friday morning in term-�me – a�rac�ng refugee women and those from the se�led communi�es hailing from a range of different countries - Somalia, Pakistan, Sudan, Bangladesh, Eritrea, Ethiopia, Egypt, Turkey. Led by a small team of volunteers, we focus on extending vocabulary and sentence usage, building confidence in engaging in conversa�on with na�ve speakers of English and having fun together as we learn. In 2024 we hope to take the par�cipants on a couple of summer ou�ngs to local beauty spots using money from an ESOL fund held by the church. This will introduce women to inexpensive and interes�ng places to take their children in the school holidays.
There are natural opportuni�es which arise and are taken to share faith conversa�ons as a group and these are a point of posi�ve engagement where we learn to listen well to each other even though different faith backgrounds are represented.
## Fabric of the building
Our building is managed by our Buildings development worker (who supports hirers and develops groups using the building) and buildings manager (responsible for fabric and day to day repairs) who have done an excellent job providing support and coordina�ng our various volunteer teams.
Church Care mornings happen monthly to manage minor repairs and addi�onal cleaning. Usually about a dozen church members and other volunteers gather on the second Saturday morning of each month to look a�er the building.
## Building redevelopment project
In 2023 we completed a few elements carried over from stage 1 of the building project and moved forwards with planning for stage 2, which will focus on replacing the leaking roof, improving the energy efficiency of the building and steps towards carbon neutrality.
## Financial Review
ongoing generosity of those who give to the church through bank transfers or the collec�on plate, regular giving rose again (from £33,628 in 2022 to £36,733 in 2023.). This enabled us to pay our full ‘Parish Share’ to the Diocese for the shared cost of clergy salaries and of support for training, church schools and leadership. We also con�nued to pass on 10% of our ‘unrestricted’ dona�ons (and some other income) to the chari�es we support: in 2023 we began financial support for Bristol Schools Connec�on and The Reconciled Church, in place of our previous support for InterServe, and con�nued to support TearFund, A Rocha, In Hope and the City Deanery partnership with the church in Uganda.
Rental income and Café sales remained strong, but total income shows a reduc�on compared to 2022, largely due to excep�onal factors in 2022: the appeal for the Building Redevelopment project, the balance on a legacy and a few other large one-off unrestricted dona�ons.
Expenditure on the Building Redevelopment project was similarly reduced compared to 2022, but as an investment for the future we have increased staff numbers, and thus employment costs, both in the Café and the wider ministry team.
Page 4 of 18
## **Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
The following table summarises the main sources of income, and areas of expenditure.
|**Income**|**2023**||2022||Change|
|---|---|---|---|---|---|
|Unrestricted giving (inc. Gi� Aid)|£43,652|24%|£53,539|20%|-18%|
|Legacies|£0|0%|£27,324|10%|-100%|
|Rent|£60,249|33%|£61,435|23%|-2%|
|Baraka Café Sales|£14,718|8%|£12,398|5%|19%|
|Other (inc. investment income, fees and
income from solar panels)|£4,130|2%|£3,513|1%|18%|
|**Total unrestricted income**|**£122,749**|**67%**|**£158,209**|**60%**||
|Gi�s, grants and fundraising for Building
Redevelopment Fund|£36,247|20%|£100,513|38%|-64%|
|Gi�s for Café (inc. kitchen refurb and
Café development plan)|£12,000|7%|£0|0%|N/A|
|Gi� to employ Refugee / Asylum Seeker
support worker|£8,874|5%|£0|0%|N/A|
|Other grants|£0|0%|£2,920|1%|-100%|
|Trust income|£1,939|1%|£1,922|1%|1%|
|Other restricted income (inc. dona�ons
for youth work)|£100|0%|£70|0%|43%|
|**Total restricted income**|**£59,160**|**33%**|**£105,425**|**40%**||
|**Grand Total**|**£181,909**||**£263,634**|||
|**Expenditure**|**2023**||2022|||
|Mission Giving|£5,090|3%|£7,937|3%|-36%|
|Parish Share|£26,000|14%|£25,920|10%|0%|
|Coronavirus response|£0|0%|£5,700|2%|-100%|
|Other ministry costs (inc. Youth &
Children's work)|£10,959|6%|£5,345|2%|105%|
|Building costs (regular)|£24,149|13%|£26,991|10%|-11%|
|Building Redevelopment Project|£38,103|21%|£145,960|55%|-74%|
|Employment costs (Non-Cafe)|£36,319|20%|£20,814|8%|74%|
|Employment costs (Café staf)|£31,212|17%|£17,466|7%|79%|
|Other costs for the Café|£5,960|3%|£6,855|3%|-13%|
|Other costs (inc. admin)|£4,854|3%|£3,859|1%|+26%|
|**Grand Total**|**£182,647**||**£266,846**|||
|Net Surplus|-£737||-£3,213|||
Page 5 of 18
**Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
## Reserves policy
It is the policy of the church to hold in reserves the equivalent of three months general running costs and a further three months (i.e. six months total) payroll costs. It is also our policy to hold an amount for likely building works at the next quinquennial inspec�on.
- Average expenditure (excluding building redevelopment work and salaries) Oct – Dec 2023 was £9,255 per month.
- Payroll costs in December 2023 (including salary, pension, and tax) came to £7,430.
- The quinquennial review is not expected to reveal any major works, but minor ones are likely to need doing and it would be prudent to allow £5k for this.
- The reserves policy stated above therefore indicates that we should hold reserves of ~£77,350.
- At the end of 2023, our General Fund stood at £76,487.
- We also held £39,131 in designated funds (including £6,688 in the ‘fabric fund’, which would be used for quinquennial review work, and £22,051 in the ‘Outreach/Youth projects fund’, which is used among other things for the salary of the Community Chaplain) meaning total Unrestricted Funds stood at £115,618.
- the Refugee and Asylum Seeker Support Worker.
## Op�onal Informa�on
## Volunteers
We have developed our volunteer programme this year and expanded the number of volunteers across the church life and mid-week ac�vi�es. We now have dedicated volunteer coordina�on for the café and have worked hard on our safer recruitment processes for volunteers.
## Structure, governance and management
The Trustees of the charity are the members of the Parochial Church Council (PCC).
The method of appointment of PCC members is set out in the Church Representa�on Rules. At ECFC the membership of the PCC consists of the incumbent (our priest-in-charge), our curates, the churchwarden and members elected by those members of the congrega�on who are on the electoral roll of the church. All those who a�end our services / members of the congrega�on are encouraged to register on the Electoral Roll and stand for elec�on to the PCC.
The PCC members are responsible for making decisions on all ma�ers of general concern and importance to the parish, including ensuring the safety of the building and that our Safeguarding is up-to-date and working. They have a rolling programme of reviewing and upda�ng policies and are responsible for deciding how the funds of the PCC are to be spent. New members receive ini�al training into the workings of the PCC and are encouraged to read “The Essen�al Trustee” and a�end addi�onal training, including training provided by the Charity Commission and the Diocese of Bristol.
Page 6 of 18
**Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
The full PCC meets most months and deals with the strategic development and oversight and governance of the church. There is a Standing Commi�ee, consis�ng of the incumbent, the curates, the churchwarden, the lay chair and the treasurer, which also meets most months and has delegated responsibility for prac�cal details and refers any governance decisions back to the PCC. The Café has a separate management commi�ee which reports to the PCC.
## Administra�ve informa�on
Easton Chris�an Family Centre is situated in Easton, Bristol. It is part of the Diocese of Bristol within the Church of England. The correspondence address is Easton Chris�an Family Centre, Beaufort Street, Bristol. BS5 0SQ.
The PCC is a body corporate (PCC Powers Measure 1956, Church Representa�on Rules 2006) and a charity registered with the Charity Commission, Number 1197246.
PCC members or Trustees who served from 1st January 2023 un�l 31[st] December 2023 are:
- Incumbent: The Reverend David Moore (Chairman)
- Curate: The Reverend Sarah Ma�hews
- Curate: The Reverend Simon Atkins (from July 2023)
- Warden: Mr Paul Fletcher (representa�ve on Deanery Synod)
Elected members:
- Ms Rachael Bee
- Mr Peter Bee (representa�ve on Deanery Synod)
- Mrs Chris Bertram (Lay Chair)
- Mr Mar�n Clarkson Webb (Treasurer)
- Mrs Hilary Hennell (un�l May 2023)
- Mr Derek Pike
Co-Opted member:
- Mr Harry Fenner-Crawley (from May 2023)
Page 7 of 18
**Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
## Statement of trustees’ responsibili�es
accordance with applicable law and United Kingdom Accoun�ng Standards including Financial Repor�ng Standard 102: The Financial Repor�ng Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accoun�ng Prac�ce).
statements for each financial year which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accoun�ng policies and then apply them consistently;
- observe the methods and principles in the Chari�es SORP;
- make judgments and accoun�ng es�mates that are reasonable and prudent;
- state whether applicable UK Accoun�ng Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- presume that the charity will con�nue in business.
accuracy at any �me the financial posi�on of the charity and enable them to ensure that the financial statements comply with the Chari�es Act 2011, the Charity (Accounts and Reports) Regula�ons 2008 and the provisions of the trust deed/cons�tu�on. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preven�on and detec�on of fraud and other irregulari�es.
Approved by order of the PCC (Board of Trustees) on ……………………..……. and signed on its behalf by 10 May 2024 the Reverend David Moore (PCC chairman):
.................................
Page 8 of 18
**Easton Chris�an Family Centre Trustees’ Annual Report: year ended 31[st] December 2023**
Independent examiner’s report to the trustees of the Parochial Church Council of Easton Chris�an Family Centre
I report to the trustees on my examina�on of the accounts of the Parochial Church Council of Easton Chris�an Family Centre (the Charity) for the year ended 31 December 2023.
## **Responsibili�es and basis of report**
As the charity trustees of the Charity you are responsible for the prepara�on of the accounts in accordance with the requirements of the Chari�es Act 2011 (‘the Act’).
I report in respect of my examina�on of the Charity’s accounts carried out under sec�on 145 of the 2011 Act and in carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the Act.
## **Independent examiner’s statement**
connec�on with the examina�on giving me cause to believe that in any material respect:
1. accoun�ng records were not kept in respect of the Charity as required by sec�on 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Chari�es (Accounts and Reports) Regula�ons 2008 other than any requirement that the accounts give a ‘true and fair view which is not a ma�er considered as part of an independent examina�on.
I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Joshua Kingston BSc, ACA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Date: ………………………… 10 May 2024
Page 9 of 18
## **PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ending 31 December 2023
|_Note_
**INCOMING RESOURCES**
Voluntary income
_2 ( a )_
Income from investments
_2 ( b )_
Church activities
_2 ( c )_
Other incoming resources
_2 ( d )_
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
**Expenditure on charitable activities**
Mission giving and donations
_3 ( a )_
Church ministry
_3 ( b )_
Baraka Community Café
_3 ( c )_
Church running expenses
_3 ( d )_
Building redevelopment
_3 ( e )_
**TOTAL RESOURCES EXPENDED**
**NET INCOMING RESOURCES**
**NET MOVEMENT IN FUNDS**
_4_
Balances b/fwd 1st January 2023
Balances c/fwd 31st December 2023|Unrestricted
Funds
£
43,652
1,393
75,066
2,637
**122,749**
5,140
32,506
7,850
63,099
10,124
**118,719**
4,030
**4,030**
111,588
115,618|Restricted
Funds
£
56,214
1,939
1,008
-
**59,160**
-
4,404
29,322
2,223
27,979
**63,928**
(4,768)
**(4,768)**
22,347
17,579|**Total**
**Funds 2023**
**£**
**99,866**
**3,332**
**76,074**
**2,637**
**181,909**
**5,140**
**36,910**
**37,172**
**65,322**
**38,103**
**182,647**
**(737)**
**(737)**
**133,935**
**133,197**|**Total**
**Funds**
**2022**
**£**
**183,941**
**2,152**
**74,607**
**2,934**
**263,634**
**8,195**
**37,303**
**24,321**
**51,067**
**145,960**
**266,846**
**(3,213)**
**(3,213)**
**137,148**
133,935|
|---|---|---|---|---|
The comparative Statement of Financial Activities from 2022 is detailed in note 6.
The Charity has no recognised gains or losses other than the results for the year as set out above.
All of the activites of the charity are classed as continuing.
The notes on pages 12 to 18 form part of these accounts
Page 10 of 18
**PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2023**
## **BALANCE SHEET AT 31 DECEMBER 2023**
|Notes
**FIXED ASSETS**
7
**CURRENT ASSETS**
Debtors
8
Cash at bank and in hand
Total - Current Assets
**LIABILITIES**
Creditors - amounts falling due in one year
9
NET CURRENT ASSETS/(LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
**TOTAL NET ASSETS**
**PARISH FUNDS**
Unrestricted
General
10
Designated
10
Restricted
10|**Total**
**Funds**
**2023**
**£**
**-**
**15,450**
**125,460**
**140,910**
**(7,713)**
**133,197**
**133,197**
**133,197**
**76,487**
**39,131**
**17,579**
**133,197**|Total Funds
2022
£
-
23,799
120,108
143,906
(9,972)
133,935
133,935
133,935
58,752
52,836
22,347
133,935|
|---|---|---|
The Diocese holds endowment trust funds for the benefit of the ECFC, the income from which is passed to the church to be used for the following purposes:
|
for the following purposes:|||
|---|---|---|
||Capital Value at 31st December||
|Trust|**2023**|2022|
||**£**|£|
|Bible Prizes|**1,492**|1,364|
|Easton Family Centre poor|**5,606**|5,124|
|Upkeep of Church|**63,827**|57,911|
10 May Approved by the Parochial Church Council on …......................... 2024 and signed on its behalf by
Paul Fletcher (Churchwarden)
The notes on pages 12 to 18 form part of these accounts
Page 11 of 18
**PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023**
## **1. ACCOUNTING POLICIES**
## **Basis of preparation**
The financial statements have been prepared in accordance with the historical cost convention (except for investments which have been included at fair value and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The trustees have reviewed the financial statements and ongoing income and expenditure and are satisfied that the charity is an ongoing concern.
## **Funds**
**Restricted funds** represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.
**Unrestricted funds** are general funds which can be used for PCC ordinary purposes.
**Incoming resources:** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and Legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
**Resources expended:** Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
## **Fixed assets**
Consecrated and benefice property is not included in the accounts by s.96(2)(a) of the Charities Act 1993. Solar panels were depreciated at a rate of 10% per annum starting in the month they were installed.
## **Cash and cash equivalents**
Cash and cash equivalents comprise cash in hand and other short-term highly liquid investments that readily convertible to a known amount of cash and are subject to an insignifcant risk of change in value.
## **Trade Debtors**
Trade debtors are recongised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Page 12 of 18
## **PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
## **2. INCOMING RESOURCES**
|**2(a) Voluntary income**
Regular giving
Collections at services
Other voluntary giving
Gift Aid recovered
Legacies
Grants
Total - Voluntary Income
**2(b) Income from investments**
Income from trusts
Bank interest
Income from CBF account
Total - Income from investments
**2(c) Income from church activities**
Fees for weddings, funerals etc.
Building lettings
Fundraising activities
Baraka Café sales
Total - Income from church activities
**2(d) Other incoming resources**
Solar panels
Miscellaneous
Total - Other incoming resources
**Total incoming resources**|Unrestricted
funds
£
36,294
439
2,113
4,806
-
-
43,652
-
734
659
1,393
99
60,249
-
14,718
75,066
2,515
122
2,637
**122,749**|Restricted
funds
£
-
-
31,882
4,332
-
20,000
56,214
1,939
-
-
1,939
-
-
1,008
-
1,008
-
-
-
**59,160**
**2023**|**Total**
**Funds**
**£**
**36,294**
**439**
**33,995**
**9,138**
**-**
**20,000**
**99,866**
**1,939**
**734**
**659**
**3,332**
**99**
**60,249**
**1,008**
**14,718**
**76,074**
**2,515**
**122**
**2,637**
**181,909**|Unrestricted
funds
32,949
679
7,360
10,551
27,324
2,000
80,863
-
116
115
230
-
61,435
348
12,398
74,181
2,919
15
2,934
**158,209**|Restricted
funds
-
-
99,412
746
-
2,920
103,078
1,922
-
-
1,922
-
-
426
-
426
-
-
-
**105,425**
2022|Total
Funds
£
32,949
679
106,772
11,297
27,324
4,920
183,941
1,922
116
115
2,152
-
61,435
773
12,398
74,607
2,919
15
2,934
**263,634**|
|---|---|---|---|---|---|---|
Note: For comparative reasons 2022 figures have been restated following the changes in the classification in 2023.
Page 13 of 18
**PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
## **3. RESOURCES EXPENDED**
|**3(a) Mission giving and donations**
Missionary and charitable giving
Discretionary fund
Total - Mission giving and donations
**3(b) Church ministry**
Diocesan parish share
Clergy and staff expenses & costs
Youth and children's work
Coronavirus response
Community events & outreach
Other ministry expenses
Total - Church ministry
**3(c) Baraka Café**
Capital expenditure - Café
Café Staff
Cost of goods sold
Repairs and maintenance - Café
Miscellaneous - Café
Total - Baraka Café
**3(d) Church running expenses**
Fundraising
Staff salaries and wages (excl. Café)
Office, computer and administration
Insurance
Electricity
Gas
Refuse
Water rates
Repairs & maintenance
Other building costs
Total - Church running expenses
**3(e) Building redevelopment**
Professional Fees
Building work and materials
Total - Building redevelopment
**Total resources expended**|Unrestricted
funds
£
5,090
50
5,140
26,000
552
1,738
-
857
3,359
32,506
-
1,890
4,671
391
898
7,850
170
35,789
4,684
1,836
7,574
2,710
552
1,642
2,720
5,421
63,099
1,812
8,312
10,124
**118,719**|Restricted
funds
£
-
-
-
-
-
1,081
-
623
2,700
4,404
-
29,322
-
-
-
29,322
-
530
-
-
-
-
-
-
1,693
-
2,223
840
27,139
27,979
**63,928**
**2023**|**Total**
**Funds**
**£**
**5,090**
**50**
**5,140**
**26,000**
**552**
**2,819**
**-**
**1,480**
**6,059**
**36,910**
**-**
**31,212**
**4,671**
**391**
**898**
**37,172**
**170**
**36,319**
**4,684**
**1,836**
**7,574**
**2,710**
**552**
**1,642**
**4,413**
**5,421**
**65,322**
**2,652**
**35,451**
**38,103**
**182,647**|Unrestricted
funds
£
7,937
258
8,195
25,920
597
-
2,306
215
2,184
31,221
29
17,466
2,516
359
1,273
21,644
-
20,814
3,468
1,781
4,671
2,810
499
1,747
3,456
10,091
49,338
9,306
36,141
45,447
**155,844**|Restricted
funds
£
-
-
-
-
-
2,337
3,394
-
351
6,082
-
-
-
-
2,678
2,678
-
-
-
-
-
-
-
-
529
1,200
1,729
-
100,513
100,513
**111,002**
**2022**|Total
Funds
£
7,937
258
8,195
25,920
597
2,337
5,700
215
2,535
37,303
29
17,466
2,516
359
3,951
24,321
-
20,814
3,468
1,781
4,671
2,810
499
1,747
3,985
11,291
51,067
9,306
136,654
145,960
**266,846**|
|---|---|---|---|---|---|---|
Note: For comparative reasons 2022 figures have been restated following the changes in the classification in 2023.
## **4. NET INCOME FOR THE YEAR**
|**4. NET INCOME FOR THE YEAR**||||
|---|---|---|---|
|This is stated after charging:|**2023**|**2022**||
|Independent Examiner's remuneration|**£**|**£**||
|- Independent Examination|**1,140**||**-**|
Page 14 of 18
## **PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
|**5. STAFF COSTS**
Unrestricted
funds
£
Wages and salaries
36,620
Employer's National Insurance contributions
-
Employer's Pension contributions
1,059
**37,679**
Average number of employees during the year
Number of employees at 31st December|Restricted
funds
£
28,749
-
1,103
**29,852**
**2023**|**Total**
**Funds**
**£**
**65,368**
**-**
**2,162**
**67,531**|Unrestricted
funds
£
**41,615**
**1,700**
**1,449**
**44,764**
**2023**
6
8|Restricted
funds
£
**-**
**-**
**-**
**-**
**2022**|Total
Funds
£
**41,615**
**1,700**
**1,449**
**44,764**
**2022**
4
6|
|---|---|---|---|---|---|
No employee was paid more than £60,000 per annum, and no members of staff received any monetary benefit other than statutory employer pension contributions, during the current or previous year.
The Priest in Charge is remunerated by the Bristol Diocesan Board of Finance, to which Parish Share is paid. No members of the PCC (Trustees) received any employee benefits from ECFC during the current or previous year.
No employees would be considered 'Key Management Personnel' as defined in FRS 102 during the current or previous year.
## **5(b) Payments to PCC members**
A small immaterial portion of the expenses paid to the Incumbent may have related to his services as chairman of the PCC.
## **6. COMPARATIVE FUNDS - Statement of Financial Activities for the year to 31st December 2022**
|**INCOMING RESOURCES**
Voluntary income
Income from investments
Church activities
Other incoming resources
**TOTAL INCOMING RESOURCES**
**RESOURCES EXPENDED**
Mission giving and donations
Church ministry
Baraka Community Café
Church running expenses
Building redevelopment
**TOTAL RESOURCES EXPENDED**
**NET INCOMING RESOURCES BEFORE OTHER**
**RECOGNISED GAINS AND LOSSES**
**Depreciation**
**NET MOVEMENT IN FUNDS**
Balances b/fwd 1st January 2022
Balances c/fwd 31st December 2022|Unrestricted
Funds
£
80,863
230
74,181
2,934
**158,209**
8,195
31,221
21,644
49,338
45,447
**155,844**
2,364
-
2,364
109,223
111,588|Restricted
Funds
£
103,078
1,922
426
-
**105,425**
-
6,082
2,678
1,729
100,513
**111,002**
(5,577)
-
(5,577)
27,924
22,347|**2022**
**£**
**183,941**
**2,152**
**74,607**
**2,934**
**263,634**
**8,195**
**37,303**
**24,321**
**51,067**
**145,960**
**266,846**
**(3,213)**
**-**
**(3,213)**
**137,148**
133,935|
|---|---|---|---|
Page 15 of 18
## **PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
|**7. FIXED ASSETS**
Plant and
machinery
Cost brought forward at 1st January
12,600
Additions
-
Disposals
-
Cost carried forward at 31st December
12,600
Depreciation brought forward at 1st January
(12,600)
Depreciation charge for the year
-
Depreciation elimination at disposal
-
Depreciation carried forward at 31st December
(12,600)
Net book value as at 31st December 2023
-
Net book value as at 31st December 2022
-
**8. DEBTORS**
Tax recoverable
Accrued income
Other debtors
Total - Debtors
**9. CREDITORS - AMOUNTS FALLING DUE IN ONE YEAR**
Accruals
Total - Amounts falling due in one year|**2023**
**£**
**12,600**
**-**
**-**
**12,600**
**(12,600)**
**-**
**-**
**(12,600)**
**-**
**-**
**2023**
**£**
**1,028**
**5,599**
**8,823**
**15,450**
**2023**
**£**
**7,713**
**7,713**|2022
£
10,482
-
13,317
23,799
2022
£
9,972
9,972|
|---|---|---|
## **10. FUND DETAILS**
The Restricted funds comprise:
- a) The Baraka Café Fund holds monies specifically given for development and support of the Community Café.
- b) The Bibles Fund holds income received from an endowment trust held by the Diocese of Bristol for 'Bible Prizes'.
- c) The Building Redevelopment Fund holds monies specifically given for the Building Redevelopment project.
- d) The Coronavirus Hardship Fund held donations received for community support during lockdown and beyond, including distribution of food boxes.
- e) The ECFC Poor Fund holds income received from an endowment trust held by the Diocese of Bristol for 'Easton Family Centre poor'.
- f) The English teaching fund holds monies specifically given for english language teaching at ECFC.
- g) The Food poverty fund holds monies specifically given to help those suffering from food poverty in the parish. h) The Refugee/AS support worker fund holds monies specifically given to enable recruitment and employment of someone to develop our work with refugees and asylum seekers.
- i) The Site Fund holds income received from an endowment trust held by the Diocese of Bristol for 'Upkeep of the Church'.
- j) The Transforming Lives for Good fund holds monies specifically given to support a mentoring programme for struggling children, run in partnership with our church school, Easton Academy.
- k) The Youth fund holds monies specifically given to support work with children and young people.
The Designated funds comprise:
- a) The Building Redevelopment Fund holds monies designated by the PCC for the Building Redevelopment project.
- b) The Fabric Fund holds monies designated by the PCC for maintenance and development of the buildings. c) The Mission Fund holds monies designated by the PCC for mission work.
- d) The Outreach/Youth Projects Fund holds monies designated by the PCC for outreach and youth work locally. e) The Vicar's discretion Fund holds monies designated by the PCC to enable the Vicar to respond to urgent needs.
Page 16 of 18
**PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
## **10. FUND DETAILS (continued)**
|**Restricted funds**
R - Baraka Cafe
R - Bibles
R - Building redevelopment
R - ECFC Poor
R - English teaching
R - Food poverty
R - Refugee/AS support worker
R - Site
R - Transforming Lives for Good
R - Youth
Total - Restricted funds
**Unrestricted funds**
U - General
U - Building redevelopment
U - Fabric
U - Mission
U - Outreach/Youth projects
U - Vicar's discretion
Total - Unrestricted funds
**Total funds**|Balance at
01.01.2023
£
17,322
-
-
-
830
2,723
-
-
1,390
81
22,347
58,752
10,645
11,247
211
30,080
652
111,588
133,935|Income
Expenditure
£
£
12,000
(29,322)
41
-
36,247
(27,979)
153
-
-
(623)
-
(2,700)
8,874
(530)
1,745
(1,693)
-
(900)
100
(181)
59,160
(63,928)
121,749
(88,889)
-
(10,129)
1,000
(11,610)
-
(11)
-
(8,030)
-
(50)
122,749
(118,718)
181,909
(182,647)
**Movement in funds**|Transfers
in/(out)
£
-
-
-
-
-
-
-
-
-
-
-
(15,125)
9,075
6,050
-
-
-
-
-
**- 2023**|**£**
**-**
**41**
**8,268**
**153**
**208**
**24**
**8,344**
**52**
**490**
**-**
**17,579**
**76,487**
**9,591**
**6,688**
**200**
**22,051**
**602**
**115,618**
**133,197**
**Balance at**
**31.12.2023**|
|---|---|---|---|---|
|**Restricted funds**
R - Baraka Cafe
R - Bibles
R - Building redevelopment
R - Coronavirus Hardship Fund
R - ECFC Poor
R - English teaching
R - Food poverty
R - Site
R - Transforming Lives for Good
R - Youth
Total - Restricted funds
**Unrestricted funds**
U - General
U - Building redevelopment
U - Fabric
U - Mission
U - Outreach/Youth projects
U - Vicar's discretion
Total - Unrestricted funds
**Total funds**|Balance at
01.01.2022
Income
Expenditure
Transfers
in/(out)
£
£
£
£
**£**
20,000
-
(2,678)
-
**17,322**
114
41
(154)
-
**-**
-
100,513
(100,513)
-
**-**
3,242
-
(3,242)
-
**-**
-
152
(152)
-
**-**
830
-
-
-
**830**
-
2,920
(197)
-
**2,723**
-
1,729
(1,729)
-
**-**
2,290
-
(900)
-
**1,390**
1,449
70
(1,437)
-
**81**
27,924
105,425
(111,002)
-
**22,347**
40,277
118,258
(84,425)
(15,359)
**58,752**
31,500
24,592
(45,447)
-
**10,645**
4,825
-
(8,937)
15,359
**11,247**
211
-
-
-
**211**
31,500
-
(1,420)
-
**30,080**
910
-
(258)
-
**652**
109,223
142,850
(140,485)
-
**111,588**
137,148
248,275
(251,488)
-
**133,935**
**Balance at**
**31.12.2022**
**Movement in funds - Comparative year 2022**|
|---|---|
Page 17 of 18
**PAROCHIAL CHURCH COUNCIL OF EASTON CHRISTIAN FAMILY CENTRE**
## **Annual Accounts: year ended 31st December 2023**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023 (continued)**
## **11. ANALYSIS OF NET ASSETS BY FUND**
|Fixed Assets
Other net assets/(liabilities)|Unrestricted
funds
Restricted
funds
**Total**
**funds**
£
£
**£**
-
-
**-**
115,618
17,579
**133,197**
**115,618**
**17,579**
**133,197**
31st December 2023|Unrestricted
funds
Restricted
funds
**Total**
**funds**
£
£
**£**
-
-
**-**
111,588
22,347
**133,935**
**111,588**
**22,347**
**133,935**
31st December 2022|
|---|---|---|
## **12. RELATED PARTY TRANSACTIONS**
During the year the Trustees made donations totalling £10,702 (comparative figure for 2022: £48,675.)
During the year Systec Services Ltd, owned by the Trustee Derek Pike, made a donation of £3,000 (2022: £2,000) for the Building Project.
There were no other related party transactions in the year or the prior year other than those disclosed elsewhere in these fianncial statements.
Page 18 of 18