2021-12-31-accounts - Roman Catholic Diocese Of Hallam Trust

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	CONTENTS
		Page
Legal &Administrative	Details
Annual Report		2-9
Independent Auditor's	Report	10-12
Statement ofFinancial	Activities	13 - 14
Balance Sheet
Cash Flow Statement		16
Notes to the Financial	Statements	17-32

Canuno Grant		f39,000
Catholic Trust for England k Wales (CaTEW)		f23,978
Catholic Education Service (CES)		f17,558
Catholic Safeguarding Standards Authority	(CSSA)	f6,252
Holy Family Manenberg, South A&ice		f5,017
St.Anthony' s, Langa, South A&ice		f5,017

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				2021			2020
			Parishes	Curia	Total	Parishes	Curia	Total
		Note			8
FIKEDASSETS
Tangible Fixed Assets		12	17,337,686	3,958,013	21,295,699	18,037,634	4,564,355	22,601,989
Investments		13	3,261,846	4,288,409	7,550,255	3,460,442	3,929,146	7,389,588
			20,599,532	8,246,422	28,845,954	21,498,076	8,493,501	29,991,577
CURRENT ASSETS
Debtors		14	130,681	475,474	606,155	130,953	348,066	479,019
Cash at Bank tk on Deposit			1,460,742	4,237,540	5,698,282	1,179,065	4,213,400	5,392,465
			1,591,423	4,713,014	6,304,437	1,310,018	4,561,466	5,871,484
LIABILITIES:
Amounts falling due	within one year	15	(147,586)	(624,837)	(772,423)	(85,870)	(1,038,001)	(1,123,871)
NET CURRENT	ASSETS		1,443,837	4,088,177	5,532,014	1,224,148	3,523,465	4,747,613
PARISH LOAN ACCOUNTS
Loans to Parishes			(2,689,439)	2,689,439		(2&602,217)	2,602,217
Parish Deposits			6,193,195	(6,193,195)		6,027,385	(6,027,385)
TOTAL NET ASSETS			25,547,125	8,830,843	34,377,968	26,147,392	8,591,798	34,739,190
REPRESENTED	BYINCOi&E	FIJNDS:-
Restricted Funds		16	5,494,543	2,016,163	7,510,706	5,634,056	2,163,623	7,797,679
Unrestricted Funds
Designated Funds		17	13,203,309	3,066,618	16,269,927	13,751,989	3,056,592	16,808,581
Other Unrestricted	Funds	17	6,849,273	3,748,062	10,597,335	6,761,347	3,371,583	10,132,930
		18	25,547,125	8,830,843	34,377,968	26,147,392	8,591,798	34,739,190

				2021		2020
Net Cash (outtlow)/inflow from operating	activities (Note a)			(476,214)		293,281
Returns on investmeats and servicing of	flnance
Dividends and interest received			86,976		91,645
Purchase oftangible fixed assets			(174,161)		(667,706)
Pumhase ofinvestments			(224,275)		(1,268,003)
Proceeds I'rom sale offixed assets			605,524		7,000
Proceeds &om sale ofinvestments			487,967	782,031	1,310,975	(526,089)
Increase/(Decrease) ia cash				305,817		(232,808)
Reconciliation ofNet Cash flow to movements		in net funds
Increase/(Decrease) in cash in the period				305,817		(232,808)
Cash Punds at 1"January 2021				5,392,465		5,625,273
Cash Funds at 31a December 2021				5,698,282		5,392,465

a)	Reconcfliation of	net (outgoing)/incoming	net (outgoing)/incoming
	cash inflow/(outflow) from operating		activities:-	2021		2020
				8		f.
	Net incoraing/ (outgoing) resources			(361,222)		(1,015,285)
	Dividends &interest received			(86,959)		(91,645)
	Depreciation			945,143		951,511
	(increase)/Decrease	in Debtors		(127,153)		(77,339)
	Increase/(Decrease)	in Creditors		(305,187)		562,384
	Profit on disposal	offixed assets		(116,477)		(7,000)
	Net (Gains)/Losses	on Investments		(424,359)		(29,345)
				(476,214)		293,281
b)	Changes ia cash and sash equivalents
				2021	2020	Change in year
				8
	Cash at Bank and	Short Term Deposits		5,698,282	5,392,465	305,817


3.	Grants											Parishes	Curia	Total	Total
												2021f	2021f	2021f	2020 f
	Government	Grant:	CJRS			[Exceptional item]						29,904	42,717	72,621	157,830
	Government	Grant:	National Lottery										45,000	45,000
	Other Grants											22,234	130,550	152,784	172,171
												52,138	218,267	270,405	330,001
4	Income from	Charitable			Activities							Parishes	Curia	Total	Total
												2021f	2021f	2021	2020
	Repositories,	Bookstalls			&	Sale ofNewspapers						21,325		21,325	11,268
	Chaplaincies											22,701		22,701	18,558
	Other Parish	charitable		income								35,102		35,102	35,578
	St.Wilfiid's	Centre											178,387	178,387	213,078
	St.Wilfiid's	Place											81,047	81,047	73,595
	Caritas HaBsm												112,400	112,400	75,273
	Schools' Department												212,199	212,199	219,925
	Adult Formation &Mission					Courses							3,010	3,010	1,160
	Pastoral Centre												1,236	1736	3,760
	Tribunal												900	900	1,190
	St.Vincent's	MissionHub											1,940	1,940
												79,128	591,119	670,247	653,385
5.	Other Investment		Income									Parishes	Curia	Total	Total
												2021	2021	2021	2020
	Interest on cash deposits											196	201	397	4,326
	Listed Investment income and other							investment		income		4,443	82,119	86,562	87,319
	Member's Award -Catholic National								Mutual	Ltd			9,013	9,013	18,359
	Member's Award -		Inter-Diocesan					Fuel Management			Ltd		51,960	51,960	7,003
												4,639	143,293	147,932	117,007
6.	Expenditure	on Raising			Funds
												Parishes	Curia	Total	Total
												2021	2021 f	2021f	2020f
	Fund-raising	costs										9,821	10,020	19,841	27,212
	Bank Charges											19,623	2,574	22,197	23,161
	Investment Management				Costs								31,262	31,262	25,890
	Investment Property		Managetnent				&Expenses					34,011		34,011	14,889
												63,455	43,856	107,311	91,152

					Direct	Support	Total	Total
					Costs	Costs	2021	2020
Parishes
Church Altar &Liturgy					68,567		68,567	78,007
Parish general running		costs			752,325		752,325	926,459
Property repairs and maintenance					773,004		773,004	614,667
Clergy costs including		travel expenses			347,957		347,957	336,730
StaffCosts					226,892		226,892	234,348
Depreciation					827,848		827,848	816,286
Repository, Bookstall &Newspaper				expenses	21,823		21,823	22,757
Grants to Schools								3,500
Payments to Religious		Orders re Parish Sisters			14,768		14,768	18,228
Professional fees						8,880	8,880	6,110
Other Donations &	Grants				46,943		40 943	56,913
					3 080 27	8,880	3.089007	3.» 005
					Direct	Support	Total	Total
					Costs	Costs	2021	2020
Curia						f	g	g
Bishop of Hsllam's	Oflice		&Mensa		73,800		73,800	78,118
General Diocesan Expenditure					20,060	283	20,343	26211
Csmino Grant					39,000		39,000	3,500
Safeguarding					79,392		79,392	74,387
MissionHub &University			Chaplaincies		54,627		54,627	62,708
Hallam Pastoral Centre					14,371		14,371	15,650
Schools' Department					300,857		300,857	313,705
Adult Formation &Mission					37,701		37,701	44,464
Property Department					48,327		48,327	54,113
Health &Safety					15,078		15,078	15288
Tribunal					44,176		44,176	39,689
Youth Ministry					4,014		4,014	(392)
Finance Department						82,629	82,629	86,667
Hagam News					1,291		1,291	11,164
Clergy Formation &Training					64,046		64,046	'103,515
Clergy Support					7,394		7,394	4,301
Sick&Retired Clergy					154,973		154,973	157,212
National Levies					48,538		48,538	57,179
Grants to Schools					35,751		35,751	35,740
Caritas Hallam					243,526	4,811	248,337	214,964
Padley Chapel					2,986		2,986	6,174
StWittrid's Centre					442,673	4,648	447,321	469,398
StWilfiid's Place					57,585	444	58,029	64,734
Burghwallis Hall (former Bt			Aoae's Rest Home)		18,582		18,582	44,312
Pilgrimages					11,377		11,377	6,809
Professional fees						51,900	51,900	51,149
1
					1,820,125	144.715		2,040,759

Allocated Support	Costs	Costs
						Parishes	Curia	Total	Total
						2021	2021	2021	2020
Finance Department		&Trustee meeting costs					82,912	82,912	86,667
Governance -Legal		&Other Professional		Fees		8,880		8,880	6,710
Audit							13,956	13,956	12,450
Accountancy							47,847	47,847	48,606
						8,880	144,715	153,595	154,433
								Total	Total
Staff Costs								2021	2020f
Salaries								1,155,955	1,197,157
Social Security Costs								84,270	85,290
Pension Costs								62,992	57,467
								1,303,217	1,339,914
Average number	of	employees:-
								2021	2020
Direct Charitable	activities
Parishes								54	52
Curia
Diocesan Departments		&Agencies						17	17
Diocesan Organisations								29	29
								100	98
The number ofemployees			whose emoluments		fell within the following band		was;-
								2021	2020
660,001 - f70,000
f70,001-f80,000

Tangible F3xed Assets
	Freehold	Leasehold	Fixtures,
	Land	Land	Fittings,
	and	and	and	Motor
	Buildings	Buildings	Equipment	Vehides	Total
Cost/Fair value at acquisition	8	g		K	8
As at 1stJanuary 2021	40,917,980	1,089,033	2,147,043	33,985	44,188,041
Additions	79,580		48,320		127,900
Disposals	(667,897)		(129,707)		(797,604)
As at31stDecember 2021	40,329,663	1,089,033	2,065,656	33,985	43,518,337
Depreciation
As at 1stJanuary 2021	19,481,516	625,177	1,465,765	13,594	21,586,052
Charge for the Year	846,347	20,754	71,245	6,797	945,143
Withdrawn on disposals	(179,582)		(128,975)		(308,557)
As at 31stDecember 2021	20,148,281	645,931	1,408,035	20,391	22,222,638
Net BookValue
As at 31stDecember 2021	20,181482	443,102	657,621	13,594	21,295,699
As at 31stDecember 2020	21,436,464	463,856	681,278	20,391	22,601,989

Fixed Asset Investments	Fixed Asset Investments
		2021	2020
		8
(a) Listed Investments
Market Value	1stJanuary 2021	3,812,083	3,730,979
Acquisitions		156,662	1,268,003
Disposals at Opening Value (Note I)		(185,979)	(1,311,573)
Net unrealised	investment gains/(losses)	382,371	124,674
Market Value	at 31stDecember 2021	4,165,137	3,812,083
(h) UnJisted Investments
The Catholic	National Mutual Limited	4,000	4,000
(c) National Savings Deposits Jk Bonds
Market Value	at 1stJanuary 2021	99,000	99,000
Market Value	at 31stDecember 2021	99,000	99,000
(d) Cash deposits —pending reinvestment
Stockbroker's	deposit accounts	51,668	42,055
		2021	2020
(e)Investment	Properties
Market Value	at 1stJanuary 2021	3,432,450	3,417,450
Additions		58,000
Disposals at Opening Value (Note II)		(260,000)	(20,000)
Net gain/(loss)	on revaluation		35,000
Market Value	at 31stDecember 2021	3,230,450	3,432,450
TOTAL FIXED ASSETINVESTMENTS		7,550,255	7,389,588

Debtors
		2021	2020
		8
Amounts falling due within one year
Accrued Interest receivable		103	120
Gilt Aid Tax recoverable		10,980	7,367
Grant Debtors			30,141
Other Debtors		501,150	347,968
Prepayments		78,573	77,894
Pastoral Loans		15,349	15,529
		606,155	479,019
The Pastoral Loans made	are to priests, interest tree and repayable	on demand.
All debtors are repayable	within one year.

			2021	2020
Sundry Creditors			298,887	375,741
DJELCVAP funding	held for Diocesan Voluntary	Aided Schools	361,703	596,543
PAYE Creditor			6,063	6,372
Third Parly Collections			33,172	33,504
Accruals			72,598	111,711
			772,423	1,123,871

				Year End	ed 31stDece	mber 2021
Unrestricted	Funds	(Continued)
								Investment
				Balance				Gains/	Balance
				1.1.21	Income	Expenditure	Transfers	(Losses)	31.12.21
				g					8
Curial Feuds
General Funds				3,371,583	509,968	(878,672)	485,702	259,481	3,748,062
Designated	Funds
Curial Fund	for Fixed Assets			1,723,648		(48,407)	63,150		1,738,391
Needy Parishes Fund				23,870	1,262				25,132
Caritas Hallam Fund St.Wilfiid's Centre Funds St.Wilfiid's Place Fund				309,736 398,841 529,767	212,979 355,600 81,047	(254,833) (420,315) (18,633)	38,000 (38,000)	32,064	299,946 372,126 554,181
Lourdes Pilgriinage		Fund		66,896	17,550	(11,418)			73,028
Walsinghara	Pilgrimage		Fund	3,834		(20)			3,814
				6,428,175	1,178,406	(1,632,298)	548,852	291,545	6,814,680

Analysis ofNet Ass	ets Between Funds
		Unrestricted	Restricted	Total
		Funds	Funds	Funds
		2021	2021	2021
		8	8
Fund Balances at	31stDecember 2021	26,867462	7,510,706	34,377,968
Represented by:-
Tangible Fixed Assets		15,642,858	5,652,841	21,295,699
Investments		5,685,175	1,865,080	7,550,255
Current Assets		6,809,004	(504,567)	6,304,437
Inter-fund offset		(502,299)	502,299
Liabilities: Amounts	falling due within one year	(767,476)	(4,947)	(772,423)
Total Net Assets		26,867,262	7,510,706	34,377,968

				Year Ended 31s	tDecember 2021
19Detailed Analysis of	Net Assets Between			Funds
				Tangible		Net	Inter-Fund
				Fixed Assets	Investments	Assets	Loans	TOTAL
PAItISHES
Restricted Funds
Parish Restricted Property		Fund		4,134,377	753,000			4,887,377
J,J, Byre Fund (StVincent'		s)			11,920	18,600		30,520
J.J.Eyre Fund (St.Marie's)					19,476	25,083		44,559
Other Restricted Parish	Funds					29,788	502,299	532,087
Unrestricted Funds
D~esi ated
Parishes Fund for Fixed	Assets			13,203,309				13,203,309
Otiter Unrestricted Funds
General Reserves					2,477,450	1,370,366	3,001,457	6,849,273
				17,337,686	3,261,846	1,443,837	3,503,756	25,547,125
				Tangible		Net	Inter-Ftmd
				Fixed Assets	Investments	Assets	Loans	TOTAL
CIJRIA				g
RestHcted Funds
Sickk Retired Clergy Fund				67,771	749,745	(387,167)		430,349
Priests' Training Fund					321,939	(333,246)		(11,307)
Foundation Masses Fund					9,000	13,518		22,518
Diocesan Schools' Building Fund						70,221		70,221
The Gerard Postlethwaite		Carnino Fund				4,715		4,715
National Singing Progratnme			Fund			25,000		25,000
St.Wilfiid's Centre: Restricted Grants				16,094		22,474		38,568
St.Wgbid's Place Restricted				1,434,599				1,434,599
Lourdes Pilgritnage: Sick		Child Fund				1,500		1,500
				1,518,464	1,080,684	(582,985)		2,016,163
Unrestricted Fuads
D~esi ated
Curial Fund forFixed Assets				1,795,494			(57,103)	1,738,391
Needy Parishes Fund						25,132		25,132
Caritas Hallam Fuad					305,485	(5,539)		299,946
St.Wit&id's Centre Funds				228,981		157,783	(14,638)	372,126
St.Wilftid's Place Fund				415,074		124,469	14,638	554,181
Lourdes Pilgrimage Fund						68,619	4,409	73,028
Walsingham Pilgrimage	Fund					3,814		3,814
Otlter UnrestrictedFunds
General Reserves					2,902&240	4,296,884	(3,451,062)	3,748,062
				3,958,013	4,288,409	4,088,177	(3,503,756)	8,830,843

	The charity had the	foll	owing	financi	al in	stru	me	nts	:
											2021	2020
	Financial assets at fair value through				Statement			ofFinancial Activities:
	Fixed asset investments		—Equity investments				and		deposits		4,319,805	3,957,138
	Financial assets that are debt instruments					measured			at amortised	cost:
	Cash at Bank										5,698,282	5,392,465
	Debtors										527,582	401,125
	Financial liabilities	measured		at atnortised		cost;
	Creditors										772,423	1,123,871
											772,423	1,123,871
24	Commitments										2021	2020
	Authorised:-
	Parish Expenditure										68,826	53,149
	Curial Expenditure
	Grants to Schools											35,477
	Included in amounts	authorised		are net amounts				contracted for:			16,826	53,149