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2022-12-31-accounts

ALL SAINTS ECCLESALL

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

REPORTS AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2022

Registered Charity No. 1128859

Loving God. Living Life. Sharing Faith.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

CONTENTS

Page
Legal and administrative information 1-2
Annual Report ofthe Trustees 3-9
Independent Auditors’ report 10-12
Statement of Financial Activities 13
Balance Sheet 14
Statement ofCash Flows 15
NotestotheFinancialStatements 16-30

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

LEGAL and ADMINISTRATIVE INFORMATION

Charitynumber 1128859
Address Church Halls
Ringinglow Road
Sheffield
Sil 7PP
Auditors HawsonsChartered Accountants
Statutory Auditor
Pegasus House
463a Glossop Road
Sheffield
$102QD
Bankers Virgin Money
Business Direct
40 Vincent Place
Glasgow
G1 2HL
Officersofthe Parochial Church Council (PCC)
Chair The Revd. Canon Mark Brown’ (T)
ViceChair David Coleshill (T) To 25 May 2022
Alison Fletcher (T) From 25 May 2022
Secretary Sarah Leighton
Treasurer Julia Newton (T)
Giving Treasurer Roger Manterfield
Electoral Roll Officer Church Administrator
Parish Safeguarding
Officer		 KateGerrish (1)
Key(T)=Trustees

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

LEGAL and ADMINISTRATIVE INFORMATION - continued

Trustees (Voting Members of Parochial Church Council) Vicar The Revd. Canon Mark Brown Licensed as Vicar on 5 September 2022 (Previously Priest in Charge & Oversight Minister from 21 January 2021) Associate Vicar The Revd. Roland Slade From 29 June 2022 Curate The Revd. Simon Oatridge From 3 July 2022 Church Wardens David Coleshill To 25 May 2022 Alison Fletcher Richard Blyth From 25 May 2022 Deanery Synod Tim Robinson To 12 September 2022 Representatives Kelly Feast Lesley Blyth Elected Representatives Deputy Wardens Richard Blyth E To 25 May 2022 Sue Gill E Alan Cantrell E Sally Craig E David Coleshill E From 25 May 2022 Richard Donkin E Kate Gerrish E Rod Ismay E Jeannette Jackson E From 25 May 2022 Gillian King E From 25 May 2022 Pamela Marsh E From 25 May 2022 Simon Musgrave — From 25 May 2022 (Co-opted from 13 September 2021 as Chair of Mission Support Group) Julia Newton E Eric Phillips E To 25 May 2022 Lesley Snell E Kathryn Walker E Alison Woodman E

Ex Officio Non Voting Members of the PCC The Revd. Stephen Hunter SSM Associate Minister The Revd. Godfrey Smallman SSM Assistant Minister (from 28 September 2022) Key (E ) = Elected Representative

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022

The members of the Parochial Church Council (‘PCC’) are pleased to present their report and financial statements for the year ended 31 December 2022.

i. Structure, governance and management

PCC

The PCC is a corporate body established by the Church of England. It is part of the Ecclesall Deanery within the Diocese of Sheffield and operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.

All regular church attendees are encouraged to join the Electoral Roll and are able to stand for election to the PCC providing they meet the requirements of the Charity Commission and Church of England, and are not disqualified under the Church Representation Rules. The method of appointment of trustees is set out in the Church Representation Rules. Trustees are offered training to support their membership of PCC.

The PCC is responsible for setting the overall mission and vision of the church, for ensuring that money is spent wisely and appropriately, for employing staff and for looking after all church property.

The full PCC formally met six times in 2022. There was average attendance of 80.8% (2021 - 88.0%). Some business was transacted between meetings by e-mail, with any decisions recorded in the minutes of the next meeting.

Given the wide range of responsibilities undertaken by PCC it is supported in its work by a number of committees and groups each dealing with particular areas as follows:

PCC Executive Committee

This is the Standing Committee of the PCC. It transacts the business of the church between PCC meetings and with the Estates Commitee has shared oversight of property improvement and maintenance. Its voting membership is the Vicar (Chair), the two Churchwardens and Treasurer plus two elected members of the PCC. The Operations Manager and Deputy Churchwarden attend. The committee is very grateful to Sarah Leighton, PCC Secretary, with effect from the November meeting, attending and minuting PCC Executive Committees, to provide continuity with PCC meetings. The committee reports to the PCC via minutes of its meetings. It met eight times during 2022 and was particularly focussed on developing and promoting a range of new activities following the pandemic, on staff recruitment and various estates matters.

PCC Estates Committee

The Estates Committee supports PCC in the management of all of All Saints estate, including providing advice and recommendations on major estates repairs and developments. In 2022 it was chaired by Mark Brown, Vicar. Other membership was a designated Churchwarden, the Treasurer, another member of the PCC and five members of the church family with appropriate skills, experience or expertise including two of the churchyard volunteers. The Committee reports to the PCC via minutes of its meetings. In attendance is the Operations Manager and when required, the Chair of Whirlow Grange Ltd. The committee met four times in 2022 primarily overseeing the completion of the major repairs to the church roof and gutterings and to review the report of the Quinquennial Inspection of the church building carried out in May 2022, making recommendations to PCC on the work required. The Committee also oversaw the maintenance of the churchyard including a significant tree maintenance and a tree survey in 2022.

Treasurer's Group

The Treasurer’s Group works alongside and in support of the Treasurer and Giving Treasurer, to support strong financial governance and to provide technical and professional expertise to PCC. During 2022 the group met twice with other business being transacted via e-mail. The group is chaired by the Vicar's nominee, currently an appropriately qualified member of the PCC. In addition, membership of the group is the Treasurer, Giving Treasurer and up to three Non-PCC members with appropriate skills and experience. It reports to PCC by way of relevant papers.

"Beyond Ecclesall" Mission Support Group (MSG)

The group exists to promote Christian mission beyond the normal local, social, pastoral and evangelistic and ecumenical responsibilities of the church family. It seeks to implement the Mission Support Policy approved by PCC and to make recommendations to PCC on the distribution of the specific funding and budgets for mission. These were increased in 2022 in line with the approach approved by PCC in autumn 2021. MSG also arranges the annual Mission Weekend and supports the Connected Church Partnership team. MSG is chaired by a member of PCC, with at least one other member from PCC and 6 to 8 other members. It reports to PCC via reports and the minutes of its meetings which are held as required.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

Related Trusts and Charities

The Taylor Institution (Registered Charity 226122) provides grants to poor people in the Ecclesall Bierlow area, who are members of the Church of England. With help and direction from the Charity Commission the necessary Regulations were passed to allow All Saints PCC to become Corporate Trustee with effect from 15 November 2021. This allows for grants to be made, overseen by our Vicar.

2. Obiectives and activities

The Church's main objective is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England.

All Saints PCC has the responsibility of co-operating with the Vicar in promoting within the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical and in support of our calling to be:

A vibrant, missional, multi-generation Christian community worshipping the God who is Father, Son and Holy Spirit, living our daily lives in worship and sharing our faith with Ecclesall and beyond.

The Rev. Canon Mark Brown was licensed by the Bishop of Doncaster as Vicar of All Saints on 5 September 2022 at a joyful service. Mark had previously been licensed as Priest in Charge and Oversight Minister on 21 January 2021 as the Benefice of Ecclesall Bierlow had been "suspended”, in line with various other Benefices, as part of the implementation of major strategic changes across the Diocese. With ministry flourishing across our local mission area, the Bishop of Sheffield was pleased to be able to lift the suspension for our parish in summer 2022 resulting in this new licensing service. Our Patron, the Dean of Sheffield Cathedral, welcomed this decision and was pleased to be part of the service.

Our achievements and progress against previously agreed specific priorities are summarised in section 3 below.

3. Achievements and performance

In 2022 we were grateful to return to in person worship and activities throughout the year following all the restrictions of the global pandemic over the previous two years, while still providing live-streaming of at least one service each Sunday for those unable to attend church in person. PCC would like to formally record our thanks in this Trustees' Report for all the hard work by our ministry and operations staff and by our many volunteers in support of our calling as we have sought to provide services, activities and pastoral care during 2022.

At each of the six meetings of PCC in the year there was a focus on one or more aspects of the strategic direction for the church's mission and ministry, alongside necessary governance matters and decisions relating to finances, staffing and the church building and other property.

In relation to the specific objectives we set out in our 2021 report, we are pleased to have welcomed four new members to the All Saints Ministry Team. The Rev. Roland Slade was licensed on 29 June as Associate Vicar. He has commenced overseeing the 6PM service, Youth Ministry, music and small/echo groups. The Rev Simon Oatridge was licensed as Curate on 3 July and is involved in supporting many areas of our church activities. The Rev Godfrey Smallman was licensed as a part time Self Supporting Assistant Minister at the midweek communion service on 28 September. He is particularly engaging in work to support those within the church family in later life. In the autumn, he ran a very successful day time Bible study course. After running a third recruitment process we were delighted to be able to appoint Cameron Catto as full time Youth Minister in August. A significant programme of new activities is now underway, as highlighted in the section on Youth Ministry.

PCC was grateful to be successful in recruiting to the four staff vacancies which arose in the Operations Team. The team led by Stephanie Osman, Operations Manager, from January 2022, have a pivotal role in supporting many aspects of church life and activities, the running of the church halls and the maintaining of the churchyard. PCC would like to record particular thanks to our Treasurer and other church family members who stepped in on a voluntary basis to provide significant cover during the periods of staff vacancies in finance and church administration.

PCC was much encouraged by the response to requests for the church family to volunteer their time and talents during 2022. This was particularly seen following Stewardship Sunday when there was an opportunity for church family to "sign up" for a wide range of activities, including the churchyard team, hospitality, support to youth and childrens' activities, church admininstration and community outreach activities. PCC remains grateful for all those who have led teams and activities throughout 2022 but who are too numerous to fully list!

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

Worship andprayer

Throughout 2022 we maintained a regular pattern of prayer and worship within the church buildings. Prayer takes place regularly on weekdays with up to 5 services of public worship each Sunday and one on a Wednesday. During 2022, PCC approved that all 9.15AM services would be services including Holy Communion. Prayer meetings to which all members of the church family are welcomed, have taken place on a Thursday evening twice a term focussed on specific themes. In addition, there is a pattern of services at the Chapel of the Holy Spirit, Whirlow on Sunday and a weekly reflective service of Holy Communion on Tuesday mornings. Many small and echo groups returned to meeting on a regular basis in person for study, prayer and fellowship.

During 2022 we were delighted that the Youth have led some of our 6PM services, in addition to holding their own services and activities most Sunday evenings. We were very pleased so welcome many visitors to a range of Advent, carol and nativity services during December and to welcome the Bishop of Sheffield to preach at both carol services on 18 December. We hosted a Deanery wide service of Confirmation led by the Bishop of Doncaster in September. Special services were held to commemorate Her Majesty Queen Elizabeth II's Platimum Jubliee and then following her death. We had extended opening times to allow people to sign the book of remembrance, light a candle and have time to reflect quietly in church. In October, we held our annual service of thanksgiving in remembrance of those who have died and a special service for those affected by baby loss in October.

The full lifting of Covid restrictions, meant the number of Occasional Offices returned to levels seen before the pandemic, including for funerals in church. We welcomed 7 couples for services of marriage and 10 baptisms/thanksgivings took place as part of our usual worship services.

Church membership

There were 324 Church members on the Electoral Roll as at 31 December 2022. (2021: 343). The average weekly attendance in our church buildings was 363 (including 33 at Chapel of Holy Spirit at Whirlow) in 2022. (The Covid-19 pandemic meant an average weekly physical attendance in church was not a meaningful figure for 2021. In October which is the month used by the Church of England for collecting attendence statistics, there was an average weekly attendance of 328 (including 21 at Whirlow). We also recorded an average 70 participating each week "at home" through the live streaming of services. (120 in 2021). There were 205 households in December 2022 in the pledged giving scheme making regular gifts (2021: 215).

Safeguarding

PCC remains grateful for all the work of Kate Gerrish, Parish Safeguarding Officer, to support our safer recruitment processes, to enable staff and volunteers to receive appropriate safeguarding training and to ensure we maintain appropriate policies and procedures. As required by the Church Representation Rules, PCC is able to confirm that it complied with the duty under section 5 of the Safeguarding & Clergy Discipline Measure 2016; that is to have regard to the House of Bishop's guidance on safeguarding children and vulnerable adults.

Pastoral Care

Led by Sue Blaby, Pastoral Care Ministry Leader, All Saints has a team involved in and committed to developing Pastoral Ministry. Ministry staff and many volunteers reach out and offer care to church members and the local community. In 2022 we were able to restart offering visits and services the nursing home in our parish. The breavement team invited families of those for whom funeral services have taken place in recent years, to a service of remembrance and thanksgiving in October. This was appreciated and well attended.

Youth Ministry

With the generous support from dedicated volunteers and our Childrens Minister, Rosie Blackett, our youth ministry was able to continue throughout the 2021/22 academic year. In particular, Sunday evening fellowship, Monday night football and the occasional youth-led 6PM service took place. PCC was delighted that following his appointment as Youth Minister in August 22, Cam Catto took on the responsibility of leading this important ministry for All Saints, overseen by Roland Slade, Associate Vicar. The Sunday evening youth fellowship was "rebranded" as ‘Abide’, re-establishing a fresh vision. Encounter groups were relaunched giving the opportunity for all of our young people to be involved in a youth growth group. Youth-led 6PM Sunday Services have proved very popular across the church family and have moved to once every month in 2023, with greater involvement from young people. Youth football every Monday provides a great community atmosphere and opportunity for the young people to grow in relationships with one another. The youth ministry team of volunteers has grown, with particularly a great response from the church family following requests to get involved on Stewardship Sunday. While no House Party was possible in 2022, PCC is pleased that there has been a great response to the one arranged at Champions House, Edale in April 2023.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

Childrens Ministry

Under the leadership of Rosie Blackett, Children's Minister, we were able to return to offering a full "in person” programme for children and their families in 2022. The Toddler and All Saints Baby Groups ran for the full academic year 2021/22 and continue. Holiday Club in August was back to it's usual format and over the course of the week, 83 children came to this wonderful occasion. Other activities available to the children included a Pancake Party, Light Party and numerous Messy Church services. Some families also brought their children forward for baptism. In her role as school chaplain, Rosie began doing two assemblies a week at Clifford All Saints Church of England Primary School. She also supported the school through some big changes. She continued her pastoral work at Ecclesall Primary School and was able to re-start the Christian Union there.

Programme ofEvents

A wide range of events took place in 2022 across the age range of the church family, from the regular Baby and Toddlers Groups, specific activities for Children and Youth (as described above) and for the whole church family including events to which the church family were encouraged to invite friends and neighbours. There were walks, picnics, bike rides and specific mens and womens ministry events. During Lent three very successful and thought provoking "making connections” lectures were held. PCC is also very pleased that we will be restarting offering the Alpha Course in January 2023.

Reaching out to our local community

During 2022 we continued to reach out and seeking to bless the local community through our "church inside out" work with displays and messages along the public footpath which runs through the church yard. PCC particularly thanks members of the ‘creative team' and Childrens Ministry for this work. On Good Friday we offered small gifts of hot cross buns. As in previous years, we supported the Sheffield Half Marathon, operating water stations and participated in Heritage Week with many visitors participating coming to learn more about our church building and church yard. Throughout the year there has been Open Church on a Monday morning offering the opportinity for coffee, cake and fellowship. During the winter of 2022/23 members of the church family provided a welcome and a “warm space" on a Thursday morning in our church building. PCC offers thanks to the volunteers running and supporting all these events.

Ecumenical relationships

The Chapel of the Holy Spirit at Whirlow continues to be a positive ecumenical arrangement. We are in a mission partnership with St Gabriel's in Greystones and ran some joint services and events during 2022. Through membership of the Governors and through the Childrens Ministry we are actively engaged with Clifford All Saints primary school. This gives us links with St Andrews Psalter Lane which is a joint Methodist Anglican church. All Saints churchyard is open to burials connected with the local Roman Catholic church.

Mission

All Saints remained fully committed to Mission during 2022. We pray for, participate in and give financial support to local, national and international projects and individuals including our Connected Church in Tanzania. The Mission Weekend in early May had the theme of "Engagement with the Muslim Community" and we welcomed various of our mission partners to participate. We engaged in prayer and fund raising for Christian Aid week. At Harvest we returned to the distribution of gifts to church family and local charities.

Deanery Synod

The Rev. Canon Mark Brown, Vicar of All Saints, also serves as Area Dean for Ecclesall. He and our lay member resprentatives attended Deanery Synod meetings and other events specifically arranged as part of the Diocese's implementation of the "Renew, Release, Rejuvenate" strategy. Two deanery meetings were hosted at All Saints, along with a Deanery wide Confirmation Service led by the Bishop of Doncaster in October. In Lent, Mark completed a walk around the Deanery, visiting many of the churches, during which he was filmed to provide 40 reflections based on the Book of Deuteronomy. There continued to be joint work with our twinned deanery of Attercliffe, involving the Rev. Chris Stebbing as our Associate Archdeacon Transition Enabler and there was a particularly joy filled time of worship, fellowship and discussions at the Cathedral in November.

Volunteers

PCC remains grateful for the services of numerous volunteers who cover a wide variety of roles including the Churchwardens team, PCC Secretary, Treasurer, Giving Treasurer, Parish Safeguarding Officer, Readers, PCC members, Stewards and Welcomers, Home Group Co-ordinators and Leaders, and many other roles. Ordained, licensed and approved ministers and preachers lead and preach at services on a regular basis.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

Public Benefit

The range of activities in our church provides clear tangible benefits to our community by:

4. Financial Review

After a successful Stewardship Appeal, PCC was able to approve budget proposals for the 2022 financial year that encompassed a very small (£6k) operational deficit for church and mission activities. The budget was constructed to show the full cost if all approved staff posts (Operations and Ministry) were filled throughout the year, so that PCC could understand if our ongoing expenditure could be met by regular income. PCC recognised that because we started the year with staff vacancies it was likely that we would make an operational surplus in 2022. The Statement of Financial Affairs shows for Unrestricted Funds a modest surplus of £16.9k, which was also after accounting for major repairs at a cost of £27.2k. There was a small deficit across Restricted Funds at £4.4k, with higher than usual churchyard maintenance costs due to the need for subtsantial tree work.

Income

PCC is very thankful that many of our church family were able to continue with their regular giving through our stewardship programme during 2022, when gift aid is included £397.1k (2021: £388.4k). Income from trading activities was substantially higher at £74.4k (2021: £44.6k). Income from the hire of our Halls returned to pre-pandemic levels at £69.9k in total and allowed a small surplus of £4.1k which was used to contribute to a new boiler for the halls.

Expenditure

In 2022 we met our pledge of £142.6k to the Diocesan Common Fund in full. The total of grants and other missional giving was very similar to 2021. PCC approved an increase in the % of general giving to be allocated to missional grants resulting in a budget of £29.5k of which £3.3k is being carried over into 2023. Other expenditure was less at £513.7k (2021: £533.4k). Major repairs were substantially lower at £27.2k (2021: £95.7k) as most of the large scale roof repairs to our church building were completed in 2021. Set against this, normal operational costs were higher with a return to a full range of activities in both our halls and church and higher prices, particularly for utilities. There were also one off costs related to the recruitment of several new staff.

Looking ahead to 2023 and beyond

PCC endorsed a Stewardship Appeal to take place in autumn 2022. A letter to members of the church family set out our financial position and proposals for 2023. It highlighted the need to increase regular income to cover expected higher operational costs at a time of high inflation and to allow PCC to continue with plans to increase both our contribution to the Diocesan Common Fund and budgets for mission. PCC is thankful for the positive response from the church family. This facilitated the approval of budgets for 2023 which allow the plans set out in the stewardship letter to proceed.

Reserves policy

As part of our reserves policy, PCC reviews our reserves position at least twice a year.

Our aim is to maintain unrestricted reserves at a sufficient level to ensure financial resilience and sustainability, including protecting us against key risks identified in our risk register. The most significant continue to be the potential cost of repairs to our properties, a reduction in the level of regular giving from the church family and the need for unexpected staffing expenditure. Our aim is also to achieve an appropriate balance between financial resilience and stepping out in faith to use our funds in support of the mission of the church.

We believe that we should look ahead over at least a two year planning period, but that as a minimum we should seek to have sufficient reserves for the financial year ahead. The table below summarises the position at the time of signing this Trustees’ Report.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

Reserves policy (Continued)

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Planned and|Possible uses|of Unrestricted|Reserves|at|1 January 2023| |Church|Activities|£|£| |Reserve|for|operational|risks|during|2023|56,000| |Reserve|set aside|for 2024|for operational|risks|and|inflationary|price|increases|50,000| |Remaining|commitment|re.|St|Gabriels|Mission|Partnership|in|2023|8,900| |Other|identified|commitments|in|2023|to|2025|28,320| |143,220| |Estates| |Reserve|to cover PCC approved|repairs/other commitments|across|all|our|71,564| |properties|including|a|£25k|budget|for adhoc|or emergency|requirements|’| |Developments| |Reserve|for new|developments|including|potential|new|staff posts|65,000| |Total|279,784| |Unrestricted|Funds|Available|(note|1|below)|282,928| |Balance|of Reserves|3,144|

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Note 1: PCC defines Unrestricted Reserves as general funds and designated funds held in liquid form. Thus we exclude any funds which could only be realised by the disposal of the fixed assets held for charitable use such as the properties we own.

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The Total Funds of the Church are made up as follows: £ £
Endowment Funds: Investments held permanently. Income used for a variety of 500.318
purposes as set out in Note 15 to the accounts ,
Restricted funds held for specific purposes. 124,217
Designated funds held in the form of tangible fixed assets & investment
properties 1,583,916
Unrestricted funds held in liquid form:
General Funds 211,364
Designated Funds 71,564
282,928
2,491,379
----- End of picture text -----

Investment policy

PCC agreed policy is as follows:

The PCC owns two residential properties. Our Accounting Policy is to have these professionally valued at market value every three years. They are subject to professional quinquennial inspections every five years so that PCC is appraised of any repair and maintenance requirements. In each case the purpose of purchase was to provide housing for an Associate Vicar and family. At the start of 2022, PCC designated the property on Knowle Lane for our Associate Vicar. The other property on Greystones Grange Road has been designated as an Investment Property for the short to medium term. The PCC also owns the parish halls to assist in the mission of the church including outreach to the wider local community. The halls are subject to professional quinquennial inspections, the last being in 2019.

All Endowment Funds are held either by the PCC or in trust on behalf of the PCC by the Sheffield Diocesan Board of Finance, in the CBF Church of England Funds managed by CCLA Investment Management Limited. The objective is to ensure security and a good long term investment return. PCC has determined a medium risk profile and the funds are mainly invested in equities with other asset classes represented. The funds are invested in accordance with the Church of England's ethical policy.

The PCC’s approach to investing other funds not required for immediate use, is to place these either in cash deposit accounts or in investment funds (with CBF Church of England Funds), to ensure a balance between ready access to working capital and achieving a reasonable financial return.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2022 - continued

5. Future Plans

PCC has identified the following priorities for the coming year

iii Seek to develop and embed a culture of lay ministry and leadership from across the church family.

6. Trustees’ responsibilities statement

As trustees, the members of the PCC are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the PCC and of the incoming resources and application of resources of the PCC for that period. In preparing these financial statements, the members are required to:

The members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the PCC and to enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the members are aware:

Approved by the PCC on 9 May 2023 and signed on their behalf by The Reverend Canon Mark Brown, Chair PCC

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.
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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

Opinion

We have audited the financial statements of the Parochial Church Council of the Ecclesiastical Parish of Ecclesall Sheffield ("the charity") for the year ended 31 December 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of cash flows and the notes to the financial statements including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland" (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the trustees’ report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained in their report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD (continued) Matters on which we are required to report by exception (continued)

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement on page 9, the trustees are responsible for the preparation of financial statements and being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material mistatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The charity is subject to laws and regulations that directly and indirectly affect the financial statements. Based on our understanding of the charity and the environment it operates within, we determined that the laws and regulations which were most significant included FRS 102, Charities Act 2011 and Health and Safety regulations. We considered the extent to which non-compliance with these laws and regulations might have a material effect on the financial statements, including how fraud might occur. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to the posting of inappropriate journal entries to improve the charity’s result for the period, and management bias in key accounting estimates.

Audit procedures performed by the engagement team included:

11

INDEPENDEKf AUDrroR'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD (continued) A furthw dwiption of our reS[￿tIll￿e5 is availatle cffi the ￿nar￿jaI Ctwm"Is webgtr at www.frc.org.uklauditC¥¥aLKf(.awran￿a￿I￿cres￿￿t1litte5-fC-th￿a1fft￿-w￿w1￿￿￿-of.thtraUdkn￿s- resFK)ns1tMl￿es-for. This pat of aL%litorfs rqxxt Havujns Chartered i4 elw for aFWntmerrt as ath16tor c<the chty ty ￿rtlle of Its dIgl￿1￿ pryjintment a5 a￿lItr of a ajmpany undtr section 1212 of the C(Milpai￿ fvrt 21JO6. This rep)rt is male sc4 to ￿ (hartys trustee5. as a tt4. In knlth tl Charits Art 2011. &Jr aryjit work has been undertsken so that vo mw state to ￿ tmstees t1￿ maltets ae requirbj iD StatE to in an auditc FK)rt and for rm) other wrrK)se. To the fullest eX￿t law, we ¢) not W or assume rwnsibilty to anyone other than the tru5tee5 a5 a iKrfty, ￿ our awlit wtrt thi5 rerrf for the Opin￿ we have forrn￿. Statutory Auditor Pegasus Hou 463a G105sop Ro)J Sheffidd SIO 2QD 10 toz3 12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2022

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endowment| |Funds|Funds|Funds|Total|Total| |2022|2022|2022|2022|2021| |Notes|£|£|£|£|£| |Income|and|endowments|from:| |Donations|and|legacies|2|424,365|31,288|-|455,653|471,722| |Charitable|activities|3|75,001|22,279|-|97,280|85,171| |Other|trading|activities|4|74,378|-|-|74,378|44,558| |Investments|§|30,476|11,726|-|42,202|21,118| |Total|income and|endowments|604,220|65,293|-|669,513|622,569| |Expenditure|on:| |Charitable|activities| |-|Grants|made|6|(22,585)|(10,120)|~|(32,705)|(31,239)| |-|Other|missional|giving|7|(105,686)|(5,000)|-|(110,686)|(110,669)| |-|Activities|directly|relating|to|the| |work|of the|church|8|(459,069)|(54,608)|-|(513,677)|(533,397)| |Total|expenditure|(587,340)|(69,728)|-|(657,068)|(675,305)| |Net|(losses)|/|gains|on|investments|=|=|(67,179)|(67,179)|71,025| |Net income|/|(expenditure)|16,880|(4,435)|(67,179)|(54,734)|18,289| |Net|gains|on|revaluation|of fixed| |assets|=|=|=|é|350,000| |Net movement|in funds|16,880|(4,435)|(67,179)|(54,734)|368,289| |Reconciliation|of funds:| |Total|funds|brought|forward|1,849,964|128,652|567,497|2,546,113|2,177,824| |Total funds carried|forward|1,866,844|124,217|500,318|2,491,379|2,546,113|

----- End of picture text -----

All income and expenditure derive from continuing activities.

13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

BALANCE SHEET AS AT 31 DECEMBER 2022

2022 2021
Notes £ £
Fixed assets
Tangible assets 11 1,008,916 1,576,680
Investments 12 1,075,318 567,497
2,084,234 2,144,177
Current assets
Debtors 13 29,151 36,513
Short term deposits 200,067 224,254
Cash at bank and in hand 233,354 194,148
462,572 454,915
Creditors: amounts falling due within oneyear 14 (55,427) (50,799)
Net Current assets 407,145 404,116
Creditors: amounts falling due afterone year 14 - (2,180)
Total netassets 2,491,379 2,546,113
Charity Funds
Unrestricted funds 15 1,866,844 1,849,964
Restricted funds 15 124,217 128,652
Endowment funds 15 500,318 567,497
Totalfunds 2,491,379 2,546,113

Approved by the Parochial Church Council on 9 May 2023 and signed on its behalf by:

The Reverend Canon Mark Brown, Vicar and Chair of PCC

The notes on pages 16 to 30 form an integral part of these financial statements.

14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

STATEMENT OF CASH FLOWS AS AT 31 DECEMBER 2022

Note 2022 2021
£ £
Cash flow from operating activities 20 22,068 (37,820)
Cash flow from investing activities
Payments to acquire tangible fixed assets (25,740) (647)
Interest and dividends received 18,691 15,418
Netcashflowfrom investing activities (7,049) 14,771
Net increase/(decrease) in cash and cash equivalents 15,019 (23,049)
Cash andcash equivalents at 1January 418,402 441,451
Cash and cash equivalents at31 December 433,421 418,402
Cash and cash equivalents consists of:
Cash at bank and in hand 233,354 194,148
Short term deposits 200,067 224,254
Cashandcashequivalentsat31December 433,421 418,402

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Summary of significant accounting policies

(a) General information and basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and are rounded to the nearest £.

The charity is exempt from preparing consolidated financial statements in accordance with the guidance published by the Charity Commission.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

(b) Funds

Unrestricted Funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. Designated Funds are detailed in note 15. Restricted Funds are those funds which the PCC must apply to specific purposes set out by the donor or legal obligations. Restricted Funds are detailed in note 15.

Endowment Funds are assets which are held permanently by the PCC. The Funds are held in long term investments which are detailed in note 12.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body or those that are informal gatherings of church members,

(c) Income

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Deferred Income relates to events where income relating to attending the events has been received but the events will take place in future accounting periods

Donations and Legacies

Collections and planned giving are recognised when received by or on the behalf of the PCC. Income tax recoverable on Gift Aid donations is recognised when the income is recognised.

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Funds raised from events are accounted for gross except where expenses are considered to be immaterial.

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies - continued

(c) Income - continued

Charitable Activities and Other Trading Activities

Income is shown Gross. This includes parochial fees for weddings and funerals, income from trading activities such as the hire of halls and church and from church events such as holiday club and youth house party. Related expenditure is shown under Charitable Activities - Activities directly relating to the work of the church.

Income from Investments

Dividends and Interest from Bank Deposits and Investments are accounted for when received. Rental income from residential properties is recognised when entitlement has occurred.

Gains and losses on investments

Realised gains or losses are recognised when investments are sold.

Unrealised gains or losses are accounted for on revaluation of investments at 31 December.

(d) Expenditure

Expenditure is recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of obligation can be measured reliably. Expenditure is accounted for on an accruals basis and includes irrecoverable VAT.

Missional Grants

The church supports mission partners in the UK and abroad. The amount of general funding available for mission grants each financial year is determined as a % of regular giving.

Many of our partners have been supported by the PCC for a number of years. However, the PCC or the Mission Support Group on behalf of PCC, assesses mission partner funding on an annual basis and is confident that partners would not view that there is an open ended obligation. As a result, only the annual commitment is accounted for in these financial statements.

Other grants made including those from the Restricted Mission Fund and the Connected Church Fund are recognised in the accounts when the decision to make the grant is taken.

(e) Fixed Assets

Consecrated property and movable church furnishings

Consecrated and beneficed property of any kind is excluded from the accounts by section 10(2)(a) of the Charities Act 2011. This exclusion applies to the consecrated property at Whirlow, Sheffield, (the Chapel of the Holy Spirit), owned by All Saints Ecclesall PCC and held under the custodian trusteeship of the Sheffield Diocesan Board of Finance. The purchase of land at Whirlow and the subsequent building of the Chapel in 1958 was financed out of a generous bequest received from the Estate of Enid Gertrude Hague Deceased.

No value is placed for the accounts on movable church furnishings held by the Vicar and Churchwardens in special trust for the PCC and which require a faculty for disposal since the PCC considers these to be inalienable property. They are listed in the church’s inventory which can be inspected at any reasonable time.

All expenditure incurred during the year on consecrated or beneficed buildings and such moveable church furnishings is written off.

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

1. Accounting Policies - continued

(e) Fixed Assets - continued

Unconsecrated property

Property held by the PCC for continuing use in its work that has not been consecrated or beneficed is valued at market value for existing use. Residential properties are subject to a professional valuation every three years (last valuation in 2022) and the Parish Halls every five years (last valuation in 2019).

Other fixtures, fittings and office equipment

Individual fixtures, fittings and equipment with a purchase price of £1,000 or less are written off when the asset is acquired, with the exception of computer equipment, which is capitalised regardless of cost.

Items which are capitalised are included at cost and are depreciated over their expected useful life on a straight line basis as follows:

Office equipment including computers — 3 or 4 years Church & Halls equipment — 4 to 10 years

(f) Investments

Investments held in The Central Board of Finance Church of England Investment Fund are valued at bidmarket value at 31 December.

Investment Properties are measured at fair value at each reporting date with changes in fair value recognised in net gains /(losses) on investments in the Statement of Financial Activities (SoFA).

(g) Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable organisation for UK corporation tax purposes.

(h) Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

2 Income from donations and legacies

Unrestricted Restricted Totalfunds funds
Funds Funds 2022 2021
£ £ £ £
Regular Giving
Gift aided 294,948 - 294,948 288,382
Tax Recoverable 75,907 - 75,907 72,269
Non Gift aided 26,277 - 26,277 27,760
397,132 - 397,132 388,411
Collections at services
including tax recoverable 5,430 - 5,430 3,489
402,562 - 402,562 391,900
One off Gifts
Gift aided 10,050 - 10,050 17,442
Tax Recoverable 2,513 - 2,513 4,362
Non Gift aided 5,674 - 5,674 3,053
18,237 - 18,237 24,857
Total Giving 420,799 - 420,799 416,757
Donations 1,063 27,788 28,851 32,506
Legacies 2,503 - 2,503 22,009
Grants - 3,500 3,500 450
424,365 31,288 455,653 471,722

£29,675 of the total income of £471,722 was categorised as Restricted in 2021.

The total tax recoverable, including on certain donations, was £84,395 (2021: £83,298).

On Stewardship Sunday, October 2022, the Church Family was asked to consider increasing regular giving for the year ahead. Unrestricted One off Gifts of £13,114 (including tax recoverable) were also made. (2021: Unrestricted One Off Gifts of £15,032 (including tax recoverable) were received.)

Unrestricted donations include £235 from fund raising activities (2021: £1,901). Restricted donations include £6,267 raised in response to Mission Sunday (2021: £5,979) and £16,875 for Youth Ministry (2021: £16,875).

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

3. Incoming resources from charitable activities

Unrestricted Restricted Total funds
Funds Funds 2022 2021
£ £ £ £
Funeral Fees 7,671 12,176 19,847 19,982
Wedding Fees 5,102 2,035 7,137 2,358
Events 8,282 1,104 9,386 6,181
Grave plots - 6,500 6,500 2,800
Parish Hall lettings 9,190 - 9,190 2,692
Whirlow lettings 3,002 - 3,002 1,493
Trading 2,531 464 2,995 6,188
Other Income 39,223 - 39,223 43,477
75,001 22,279 97,280 85,171

£24,092 of the total income from charitable activities in 2021 related to Restricted Funds.

Other income includes £16,696 received from Whirlow Grange Ltd (WGL) for the costs of the staff employed by All Saints PCC on WGL's behalf as part of partnership arrangements (2021: £26,957) and £22,524 income from St Gabriels PCC towards the employment costs of Revd. A Stevenson as part of our five year mission partnership agreement (2021: £16,438).

4. Income from other trading activities

Unrestricted
Funds		 Unrestricted
Funds		 Restricted
Funds		 Total
2022		 funds
2021
£ £ £ £
Church hire 9,795 - 9,795 3,451
Parish Hall lettings 60,730 - 60,730 39,513
Whirlow lettings 3,853 - 3,853 1,594
74,378 - 74,378 44,558

Enil of the total income from other trading activities in 2021 related to Restricted Funds.

5. Income from investments

Unrestricted
Funds
£		 Restricted
Funds
£		 Total
2022
£		 funds
2021
£
Dividends and interest 6,965 11,726 18,691 15,418
Property Rental Income 23,511 - 23,511 5,700
30,476 11,726 42,202 21,118

£12,539 of the total income from investments in 2021 related to Restricted Funds.

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

6. Grants made

Grants made Unrestricted Restricted Total funds
Funds Funds 2022 2021
£ £ £ £
Overseas Mission & Charitable Giving:
- Missionary societies 13,915 3,420 17,335 15,155
- Relief and development agencies 5,525 4,875 10,400 11,234
19,440 8,295 27,735 26,389
Home Mission & Charitiable Giving 3,145 1,825 4,970 4,850
~22,585 10,120~~32,705. ~SSS—«i31,239

Each year Mission Support Group is allocated a budget by PCC from general funds which is a % of general regular giving (after deducting for the element of the Diocesan Common Fund contribution deemed to be missional). Funds are also raised on Mission Sunday and through a range of activities for our Conneted Church. Such funds are treated as Restricted.

Church Mission Society (CMS) 7,150 1,375 8,525 7,100
Overseas Missionary Fellowship (OMF) 4,180 - 4,180 4,400
Serving in Mission (SIM) 1,210 1,545 2,755 1,700
Ichthus forAanandit, Nepal 1,375 500 1,875 1,850
Mosaic (formerly Foundation for Relief&
Reconciliation inthe Middle East)		 1,100 1,375 2,475 1,600
A Rocha 825 - 825 1,350
St Michael's Buenos Aries 1,100 - 1,100 1,600
TASTE 1,000 - 1,000 300
Connected Church - Tanzania 1,500 3,500 5,000 6,000
The DATIC Trust (Galeed House) 1,100 1,375 2,475 1,600
Christians and Sheffield Schools 1,320 . 1,320 1,800
Oakes Holiday Centre 825 - 825 1,350
Other grants individually less than £1,000 (100) 450 350 589
22,585 10,120 32,705 31,239

£12,136 of the total grants awarded in 2021 related to Restricted Funds

7. Other Missional Giving

Other Missional Giving
Unrestricted Restricted Total funds
Funds Funds 2022 2021
£ £ £ £
Diocesan Common Fund 71,300 - 71,300 71,672
St Gabriels PCC 34,386 5,000 39,386 38,997
105,686 5,000 110,686 110,669

Please see note 8 for further details on contributions to the Diocesan Common Fund.

All Saints PCC entered into a Mission Partnership with St Gabriels PCC for 5 years from 1 January 2019. The Revd. Alistair Stevenson has worked full time as Priest in Charge at St Gabriels since 1 July 2020. The gross costs related to St Gabriels are reported as missional giving and the income received from St Gabriels PCC towards these costs is shown in note 3. In 2022 £5,000 was funded via a kick start grant from the Diocese and hence is shown as restricted expenditure (2021: £5,000).

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

8. Activities directly relating to the work of the church

Unrestricted Restricted Total funds
Funds Funds 2022 2021
Ministry: £ £ £ £
- Diocesan Common Fund #1 71,300 - 71,300 70,000
- Clergy stipends 19,630 - 19,630 58,434
- Clergy housing & expenses 17,213 3,625 20,838 15,147
- Lay staffsalaries 34,215 6,654 40,869 27,289
- Contribution to diocesan stipends - 5,087 5,087 4,920
- Services and ministry costs 8,748 1,166 9,914 7,162
- Wedding costs&Assigned Fees 915 2,035 2,950 663
- Funeral costs & Assigned Fees 992 2,635 3,627 4,529
- Events 7,334 891 8,225 10,510
- Mission and evangelism costs 1,310 - 1,310 657
161,657 22,093 183,750 199,311
Salaries - OperationsTeam 111,571 6,821 118,392 83,195
Church running costs 39,070 - 39,070 31,092
Major repairs 27,041 175 27,216 95,736
Trading activities 4,543 - 4,543 6,855
Upkeep ofchurchyard - 25,222 25,222 18,341
Parish Hall running costs 40,968 - 40,968 28,894
Whirlow running costs 25,010 - 25,010 32,161
Administration expenses
Depreciation		 21,246
18,504		 297
=		 21,543
18,504		 11,264
17,421
Loss on disposal of fixed asset - - - 472
Governance costs (note 9) 9,459 - 9,459 8,655
459,069 54,608 513,677 533,397

£40,772 of the total expenditure in 2021 related to Restricted Funds.

1 Diocesan Common Fund: The PCC's total contribution to the Sheffield Diocesan Board of Finance Common Fund in 2022 was £142,600 (2021: £141,672). In most years our contribution has two elements. The Diocese confirmed the annual cost of supporting an incumbent (vicar) for a Parish as £71,300. This covers stipend and housing costs, together with other parish support costs (2021: £70,000). The balance of our Common Fund contribution is to support church families in other parishes in the Diocese and hence is reported under note 7 as “other missional giving". In 2022 this element was £71,300 (2021: £71,672).

9. Governance costs Unrestricted Restricted Total funds
Funds Funds 2022 2021
£ £ £ £
Auditor's remuneration
- audit of current year's accounts 7,680 - 7,680 7,140
Legal and professional 1,779 = 1,779 1,515
9,459 - 9,459 8,655

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

10. Staff costs, Trustee remuneration and expenses, and the cost of key management personnel

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|||||||||| |---|---|---|---|---|---|---|---|---| |Staff Costs and|Employee|Benefits|2022|2021| |£|£| |Wages|and|salaries|204,402|191,562| |Social|security|8,278|7,895| |Defined|contribution|pension|costs|27,490|34,962| |240,170|234,419| |Average|number|of employees|during|the|year|(headcount)|14|13|

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The average number of employees does not include the Vicar who is not employed by the PCC and whose employment costs are paid for via the Common Fund contribution. Nor does it include our Curate who is employed and paid by the Diocese. Although the PCC does not directly employ our Associate Vicar or the Revd. A Stevenson, as we fully account for their employment costs and pay these over to the Diocese, we do include them in the average number calculation so the monetary and employment numbers are shown on a consistent basis (3 in 2021). The average number also includes 1 member of staff employed on behalf of Whirlow Grange Ltd (2 in 2021) as part of the partnership arrangements and the Whirlow Grange Ltd staff are included in the total staff costs shown in this note.

No employees received total employee benefits (excluding employer pension costs) of more than £60,000.

Trustee Remuneration and Expenses

The Trustees are the voting members of PCC as listed in the legal and administrative information section of these accounts.

Trustees were not paid and did not receive any other benefits such as travelling or subsistance expenses in their capacity as Members of PCC (2021: Enil).

Payments to Trustees for other activities undertaken for the church are disclosed in note 19, Related Party Transactions.

The remuneration of the Vicar and Associate Vicar(s) who were members of PCC in 2022 and 2021 is disclosed as part of the note below on key management personel.

Cost of Key Management Personnel

The PCC considers the key management personnel to be the voting Trustees, who included the Vicar, the Associate Vicar(s) and the Curate, together with the Operations Manager.

The aggregate salary and pension contributions paid by All Saints Ecclesall PCC to or on behalf of these individuals is £57,383 (2021: £83,126). In neither year does this include costs for the Vicar as these are paid through the Common Fund, nor in 2022 our Curate who is paid and funded by the Diocese.

Other clergy allowances and expenses including housing costs were £20,838 (2021: £15,147).

23

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

11. Fixed assets Church&
Landand Halls Office
buildings equipment equipment Total
£ £ £ £
Cost / valuation
Asat 1January 2022 1,545,000 109,171 40,521 1,694,692
Transfer to Investment Properties (575,000) - - (575,000)
Additions - 25,205 535 25,740
Disposals - (11,539) - (11,539)
As at31 December2022 970,000 122,837 41,056 1,133,893
Depreciation
As at 1 January2022 - 79,377 38,635 118,012
Charge forthe year - 17,473 1,031 18,504
Disposals - (11,539) - (11,539)
As at 31 December 2022 - 85,311 39,666 124,977
Netbookvalue
As at31 December2022 970,000 37,526 1,390 1,008,916
As at31 December 2021 1,545,000 29,794 1,886 1,576,680
The land and buildings at 31 December 2022 are comprised of: £
Clergy House: Knowle Lane, Sheffield
Parish Hall		 Freehold
Freehold		 675,000
295,000
970,000

No depreciation or impairment has been provided on the land and buildings as the PCC hasa policy of valuing properties at open market value for existing use. The historical cost of the property on Knowle Lane is £390,000. Information is not available to quantify the historical cost of the Parish Hall. The properties at Knowle Lane and Greystones Grange Road were professionally valued in March 2022 by Redbrik Estate Agents.

12. Fixed asset investments

Fixed asset investments
At 1 January
2022		 Transfers Change in
Market Value		 At 31 December
2022
£ £ £ £
Unrestricted funds
Investment Property - Residential
Property on GreystonesGrange Road - 575,000 * 575,000
Endowment Funds
Unlisted investments 567,497 - (67,179) 500,318
567,497 575,000 (67,179) 1,075,318
Endowment Investments held in CBF Church ofEngland Investment Fund
Number of A 31 December
Shares 2022
£
Churchyard Fund 10,181 210,202
Augmentation Trust Fund 8,279 170,927
Houghton Fabric Fund 2,621 54,113
General Fund 2,502 51,656
Choristers Memorial Fund 650 13,420
500,318

24

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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|||||||||| |---|---|---|---|---|---|---|---|---| |13.|Debtors|2022|2021| |£|£| |Prepayments|and|other|debtors|29,151|21,513| |Expected|Legacies|-|15,000| |29,151|36,513| |14.|Creditors|2022|2021| |£|£| |Due within one year| |Accruals|and|other|creditors|53,899|43,061| |Deferred|income|1,528|7,738| |55,427|50,799| |Due|after one year| |Accruals|and|other|creditors|-|2,180| |15.|Fund|reconciliation| |A)|Unrestricted|Funds|Balance|at|Gains|/|Balance|at| |01/01/2022|Income|Expenditure|Transfers|(losses)|31/12/2022| |£|£|£|£|£|£| |General|funds|168,066|503,883|(444,795)|(15,790)|-|211,364| |Designated|funds:| |Toddlers|fund|218|5,256|(6,155)|681|=|=| |Whirlow|fund|-|23,550|(25,010)|1,460|=|=| |Parish|Hall|fund|-|69,920|(65,835)|(4,085)|-|-| |Estates|fund|105,000|1,611|(27,041)|(8,006)|2|71,564| |Sub|total|105,218|100,337|(124,041)|(9,950)|-|71,564| |Fixed|Assets|fund|1,576,680|=|(18,504)|(549,260)|-|1,008,916| |Investment|Property|fund|-|-|-|575,000|-|575,000| |1,681,898|100,337|(142,545)|15,790|-|1,655,480| |Total|Unrestricted|funds|1,849,964|604,220|(587,340)|-|-|1,866,844| |Total|of Unrestricted|Funds|held|as Cash|or Short Term|Deposits|282,928|

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Designated Funds

Toddlers fund — This fund is used to account for income and expenditure from Toddlers Group. If a surplus is made it is retained in the fund to a maximum of £1,000 with the balance transferred to general funds. If an operational loss is made resources are transferred from general funds to leave a £nil balance at year end.

Whirlow fund — All Saints Ecclesall operates the Whirlow Spirituality Centre and Chapel of the Holy Spirit in partnership with Whirlow Grange Ltd. The PCC's share of partnership income and expenditure is accounted for via this fund with any shortfall in funding being financed from general funds.

Parish Hall fund — The fund is used to account for income from lettings of the halls and related expenditure. If an operational loss is made resources are transferred from general funds to leave a Enil balance at year end (2021: £10,071 transferred). In 2022 the surplus of £4,085 was transferred to the Estates Fund to contribute to the cost of a replacement boiler for the halls. As part of the Reserves Policy, PCC has determined that any major repairs or redevelopment will require separate funding.

Estates fund - PCC has determined as part of the Reserves Policy that a designated fund should exist to support major repairs and improvements to the Church and other properties owned by the PCC. The fund is reviewed at least twice a year taking into account Quinquennial Inspection reports and other priorities against our total unrestricted reserves. The income is from investments held in the Houghton Fabric Endowment Fund.

Fixed Assets fund — funds invested in Freehold Land & Buildings and other capital assets to support church activities. Investment Property fund — general funds invested in a residential property. Net rental income from the property is accounted for in general funds and used to support church activities.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

15. Fund reconciliation - continued
Balanceat Gains / Balanceat
Unrestricted funds - prioryear 01/01/2021 Income Expenditure Transfers (losses) 31/12/2021
£ £ £ £ £ £
General funds 166,172 481,207 (418,298) (61,015) - 168,066
Designated funds:
Toddlers fund 1,000 1,251 (2,033) = - 218
Whirlowfund = 30,043 (32,161) 2,118 - 2
Parish Hall fund = 42,204 (52,275) 10,071 - -
Estates fund 150,000 1,558 (94,737) 48,179 - 105,000
Sub total 151,000 75,056 (181,206) 60,368 - 105,218
Fixed Assetsfund 1,243,926 - (17,893) 647 350,000 1,576,680
1,394,926 75,056 (199,099) 61,015 350,000 1,681,898
Total Unrestricted funds 1,561,098 556,263 (617,397) = 350,000 1,849,964
Total of Unrestricted Funds held as Cash orShortTerm Deposits 273,284
B) Restricted funds Balanceat Gains / Balanceat
01/01/2022 Income Expenditure Transfers (losses) 31/12/2022
£ £ £ £ £ £
Restricted:
Churchyard fund 91,342 22,940 (30,518) - - 83,764
Augmentation Trustfund - 5,087 (5,087) - = <
Assigned Fees fund - 4,670 (4,670) - - -
Connected Church fund 4,419 1,266 (3,500) - - 2,185
St Gabriels: Kick Startfund 10,000 - (5,000) - - 5,000
Mission & Other funds 2,591 14,064 (13,103) - - 3,552
Youth fund 20,300 17,266 (7,850) - - 29,716
128,652 65,293 (69,728) - - 124,217
Endowment:
Churchyard fund 297,018 - * (58,592) (28,224) 210,202
Augmentation trust fund 193,878 = 2 (22,951) 170,927
Houghton fabric fund 61,379 - * - (7,266) 54,113
General purposes fund - - - 58,592 (6,936) 51,656
Choristers fund 15,222 - - - (1,802) 13,420
567,497 - - - (67,179) 500,318

Restricted funds:

Churchyard fund — Funds available to use as a resource to maintain the churchyard. Income each year is primarily from the Endowment Churchyard fund and specific burial and interment fees. Expenditure is on maintenance of the churchyard.

Augmentation Trust fund — Income is from the related Endowment Fund which is held on behalf of the Sheffield Diocesan Board of Finance and it is passed to them as a contribution to the Diocesan Stipend Fund.

Assigned fees fund - A set proportion of fees earned from funerals and weddings has to be paid over to the Sheffield Diocesan Board of Finance. This fund is used to manage such income and should have a Enil balance at each year end.

Connected Church fund — Funds generated from donations and events to finance the partnership with Tearfund to support the Diocese of Mount Kilimanjaro with the church & community mobilisation project.

St Gabriels: Kick Start Grant - All Saints PCC has a 5 year Mission Partnership Agreement with St Gabriels PCC. A £25,000 grant received from the Sheffield Diocesan Board of Finance in 2019 is being used equally over the 5 years to 2023.

Mission & Other funds — donations or grants received for specific purposes and which are only spent on those purposes.

Youth fund - Donations and other funding for the purpose of supporting youth activities such as the annual House Party and the staff post of Youth Minister.

Endowment Funds are assets held permanently by the PCC, with income earned from investments used for the purposes for which the funds were established. Income is shown against the relevant restricted or designated fund or general funds. A transfer has been made out of Churchyard fund to a General purposes fund with effect from 1 January 2022 as a review in 2022 of all the individual trust funds held by the Diocese as Custodian Trustee identified that one of the trust funds should be classed "for general purposes" as opposed to being a churchyard grave trust.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

  1. Fund reconciliation - continued

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|||||||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---| |Restricted|funds|-|prior year|Balance at|Gains|/|Balance|at| |01/01/2021|Income|Expenditure|Transfers|(losses)|31/12/2021| |£|£|£|£|£|£| |Restricted:| |Churchyard|fund|94,404|19,002|(22,064)|-|-|91,342| |Augmentation|trust|fund|-|4,920|(4,920)|-|-|-| |Assigned|Fees|fund|-|4,207|(4,207)|-|-|-| |Connected|Church|fund|2,510|7,909|(6,000)|-|-|4,419| |St|Gabriels:|Kick Start fund|15,000|-|(5,000)|10,000| |Mission & Other funds|1,578|8,590|(7,577)|=|-|2,591| |Youth|fund|6,762|21,678|(8,140)|-|-|20,300| |120,254|66,306|(57,908)|-|-|128,652| |Endowment:| |Churchyard|fund|259,845|-|~|-|37,173|297,018| |Augmentation|trust fund|169,614|-|-|.|24,264|193,878| |Houghton|fabric|fund|53,696|-|=|=|7,683|61,379| |Choristers|fund|13,317|-|:|-|1,905|15,222| |496,472|-|=|-|71,025|567,497| |C)|Transfers between|funds| |During|the|year|the|following|transfers|between|funds|were|made|in|support|of the|PCC|funding|its|operations:| |From|To|£| |Between|General|and|Designated|Funds| |To|cover PCC|net|costs|into|the|Whirlow|Partnership|General|Whirlow|1,460| |To|cover|net costs|for Toddlers Group|in|2022|General|Whirlow|681| |To|purchase|fixed|assets|in|2022|General|Fixed|Assets|535| |To|replenish|Estates Designated|fund|with|"one|off"|gifts|from|stewardship|appeal|General|Estates|13,114| |Between|Designated|Funds| |Contribution|to new|Halls|boiler|Parish|Halls|Estates|4,085| |Estates|purchases|and|improvements|that|have been|“capitalised”|in|2022|Estates|Fixed|Assets|25,205|

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

16. Analysis of net assets by fund

Unrestricted
Unrestricted designated Restricted Endowment
freefunds funds funds funds Total
£ £ £ £ £
Fixed assets for church use - 1,008,916 - - 1,008,916
Fixed assets investments - 575,000 = 500,318 1,075,318
Current assets 251,505 85,321 125,746 - 462,572
Current liabilities (40,141) (13,757) (1,529) - (55,427)
Long-term liabilities = - - - -
Fund balance 211,364 1,655,480 124,217 500,318 2,491,379
Analysis ofnet assets byfund - prioryear
Unrestricted
Unrestricted designated Restricted Endowment
free funds funds funds funds Total
E £ E £ E
Fixed assets for church use - 1,576,680 - - 1,576,680
Fixed assets investments - - - 567,497 567,497
Current assets 207,073 116,119 131,723 - 454,915
Current liabilities (39,007) (8,721) (3,071) - (50,799)
Long-term liabilities - (2,180) - - (2,180)
Fundbalance 168,066 1,681,898 128,652 567,497 2,546,113

Sufficient resources are held in an appropriate form to enable each Fund to be applied in accordance with the restrictions imposed by the donors.

17. Capital commitments

The church had commitments as follows:

Contracted for but not provided in these financial statements

2022 2021
£ £
2,301 36,386

All repairs to both conscerated and unconsecrated property are written off in the year in which they are incurred and are not "capitalised". This note confirms financial commitments related to work on properties for which the PCC has responsibility at the balance sheet date.

Consecrated Property

The Quinquennial inspection of the Church which was due in 2020 took place in June 2022 following the suggestion by our architects that we should wait until the major roof repair works, delayed due to the Covid pandemic restrictions, were completed. Estates Committee reviewed the inspection report in July 2022 and confirmed that no major repairs to the external fabric of church building are required in the near future. Estates Committee, however, recommended to PCC that a range of smaller Category A repairs are taken forward in 2023 and 2024. This includes in relation to the internal plasterwork, once 12 months have elapsed from the roof repair.

The last Quinquennial inspection of the Chapel of the Holy Spirit and adjoining building at Whirlow was in 2019. Limited repair and improvement work was recommended, reflecting the major redvelopment which took place in 2017. During 2022 no major repairs were required.

Unconsecrated Property

The last Quinquennial inspection of the Halls was in 2019. Limited emergency work to the roof and internal plastering took place in 2022 and 2021.

PCC commissioned in February 2022 a Quinquennial inspection of the Knowle Lane residential property purchased in 2015. This indicated a few minor repairs were required which were completed during 2022. The inspection of our other residential property on Greystones Grange Road is due in 2024.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

18. Church Workers Pension Fund

Ecclesall PCC participates in the Pension Builder Scheme section of the Church Workers Pension Fund (CWPF) for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets of the schemes separately from those of the Employer and the other participating employers.

CWPF has two sections:

  1. the Defined Benefits Scheme 2. the Pension Builder Scheme, which has two subsections; a. adeferred annuity section known as Pension Builder Classic, and, b. | acash balance section known as Pension Builder 2014.

Pension Builder Scheme

Both sections of the Pension Builder Scheme are classed as defined benefit schemes.

Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors.

Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.

There is no sub division of assets between employers in each section of the Pension Builder Scheme.

The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are contributions payable. 2022: £13,601 (2021: £9,908)

A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation is due as at 31 December 2022.

For the Pension Builder Classic section, the valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review, the Board chose to grant a discretionary bonus of 10.1% following improvements in the funding position over 2022. There is no requirement for deficit payments at the current time.

For the Pension Builder 2014 section, the valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time.

The legal structure of the scheme is such that if another employer fails, Ecclesall PCC could become responsible for paying a share of that employer’s pension liabilities.

19. Related Party Transactions

The Charities SORP (FRS 102) defines "Related Parties" as the charity's Trustees and their close family members

The Trustees are the voting members of PCC as listed on page 2 of the legal and administrative information section of these accounts.

Donations from Trustees (including close family members) The total amount of donations (excluding tax recoverable) made without conditions to the church by the Trustees was £59,098 (2021: £55,594).

The total amount of donations (excluding tax recoverable) made into Restricted Funds by the Trustees was £14,706 (2021: £14,998). All donations were to existing funds for ongoing and regular activities of the church. Where a Trustee has served for part of the year only those donations falling within the period that they were a Trustee are included.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ECCLESALL SHEFFIELD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

19, Related Party Transactions - continued

Payments to Related Parties

4

No Trustees were paid for assisting at services or events in 2022 or 2021. No spouses of Trustees received any payment in 2022 or 2021.

The remuneration of Trustees who are ordained clergy is disclosed under note 10.

20. Reconciliation of net income to net cash flow from operating activities

2022 2021
£ £
Net (expenditure) / income for the year (54,734) 18,289
Interest ( receivable ) (18,691) (15,418)
Depreciation and impairment of tangible fixed assets 18,504 17,421
Loss on disposal oftangible fixed assets - 472
Losses /(gains) on investments 67,179 (71,025)
Decrease in debtors 7,362 615
Increase in creditors due within 1 year 4,628 9,646
(Decrease) / increase in creditors due after 1 year (2,180) 2,180
Netcashflowfromoperatingactivities 22,068 (37,820)

21. Analysis of cash and cash equivalents

As ati Other non- Asat31
January Cashflows cash December
2022 changes 2022
£ £ £ £
Cash and cash equivalents:
Cash
Shortterm		 term deposits 194,148
224,254		 39,206
(24,187)		 -
-		 233,354
200,067
Total 418,402 15,019 - 433,421

22. Related Charity

On 15 November 2021, All Saints PCC became the sole Corporate Trustee of another charity, The Taylor Institution (Registered Charity number 226122) which at 31 December 2022 had net assets of £23,768 (31 December 2021: £29,824). There is no share capital. As noted in the Accounting Policies, this charity is not consolidated within the results of The Parochial Church Council of the Ecclesiastical Parish of Ecclesall Sheffield in line with Charity Reporting guidelines.

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