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2024-12-31-accounts

St James Church, Anston

Annual Report and Financial Accounts For the year ended 31[st] December 2024

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

Annual Report of the Parochial Church Council For the year ended 31st December 2024

Administrative information

St. James Church is situated in South Anston. We are part of the Diocese of Sheffield. The correspondence address is 17 Lindale Close, North Anston, Sheffield, S25 4FD.

The Parochial Church Council (PCC) is a charity which is registered with the Charity Commission.

PCC members who have served from 1st January 2024 until the date this report was approved are:

Incumbent: We are currently in interregnum but look forward to the arrival of Kirsty Massey in the summer to be our oversight minister for this parish and those of Woodsetts, Letwell and Firbeck. Assistant Priest: Revd Barbara Cushing Wardens: Pat Bradey Ron Cushing (appointed 17 April 2024) Representatives on the Deanery Synod Pat Bradey Mira Robinson (appointed 17 April 2024) Representatives on the Diocesan Synod Pat Bradey Elected members: Peter Howard - Hon. Treasurer Sue Harpham – Hon. Secretary Hazel Coates (resigned 17 April 2024) David Little Bill Lowe (appointed 17 April 2024) Kathy Nunnington (resigned 17 April 2024) Phil Kirkwood (appointed 17 April 2024) Mira Robinson Kerry Sweet Julie Tedder Anne Wildgoose Ex-officio members: Chris Hall

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC.

Objectives and activities

St James’ PCC has the responsibility of co-operating with the incumbent/assistant priest in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church itself in South Anston and the Church Hall in North Anston.

Achievements and performance

Church attendance

There are 92 parishioners on the electoral roll as at the date of this report. The average weekly attendance, counted during October, was 45.

Review of the year 2024

The full PCC met on 7 occasions during the period.

We have rich and varied services from traditional Book of Common Prayer, Holy Communion through to Family Holy Communion Services and evening services. In addition, there is a monthly Brunch service which is very informal and is ideal for those who have little or no experience of church. We also hold a popular Memorial service, a busy Remembrance Day service for our uniformed groups and have occasional extra Prayer and Praise services. Baptism services take place after our Sunday services and we had several weddings during the year. We are continuing the distribution of a regular newsletter, which goes out to members of the congregation, either by email or hand delivery. The church is also open on occasions for people to drop off items for the foodbank. A major event during the year was St James Patronal Festival, celebrating the Church’s 850 anniversary.

We are currently in interregnum but are much looking forward to welcoming Kirsty Massey in the summer to be our oversight minister to lead this parish, together with those of Woodsetts, Letwell and Firbeck.

Our Ministry Team has a breadth of experience and includes a part time SSM licensed Assistant Priest and two Lay Readers. We also have two Pastoral Workers who exercise varied roles. In addition, we have three trained and licensed Worship Leaders, two Godly Play Practitioners, and Tracey Winfrow, our Children and Young Families Worker who runs a Wednesday morning Toddler group at the Church Hall. We are committed to supporting those who wish to train and to enabling all of our congregation to grow and exercise their gifts.

The Natter Cafe is normally held every week in The Church Hall and is an integral part of our outreach to the community, attracting the recently bereaved and the elderly, alongside church members. It serves simple drinks and food in relaxed surroundings supported by a team of volunteers. As the community has grown together, Advent and Lent courses have been run which has been very popular with lots of people staying after the Café. Alongside the Café, a group of men, typically husbands of Café attendees have been meeting to do jobs around the church hall. This has even developed into a termly social men’s dinner where these men and others from the church gather for a meal.

We are continuing to build our links with our neighbouring parishes so we can work together to grow mission across our deanery via our “Mission Partnership”. We have quarterly joint services as a Mission Partnership and we hope to develop these links, particularly with those churches we will combine with as part of our team ministry group.

Further afield, we offer ongoing support to several Charities: Bluebell Wood Hospice, Rothacs and Charis; we value the work of Mel Welch and Mandy Hunter in Mozambique and Ethiopia, supporting them both financially and prayerfully. We also contribute to The Dinnington Food Bank, organized by The Salvation Army and we collected for them at our Harvest service.

There is much to give thanks for in the life of our church, though we need to keep praying. As we move forward we have opportunities to find out where God is at work and join in, and we are reminded we are called as the Body of Christ to work together, entrusting our church to God for a new and exciting future.

Finantlal Revlew Intome has fallen by £lO.(XKJ as our investments have realised a lower surplus and Parochial fees were lower. Last year we received a couple of Diocesan grants towards higher energy Costs this has effecti¥ely L*en replaced by a legacy receipt this year. Congregational income has also been slightly lower. Expenditure has been consistent with last year. Fabric costs have risen, mainly made up of Stonework and Handrall repairs. However, Tracevs Children'5 work costs have fallen following the decision to reduce her hours. The net result has been a net increase across all the fund categories of £5,LKM). Moving forward. the PCC decided to retain our Common Fund contribution for 2025 at £29,0W. Despite a reasonable surplus on all our funds, we continue to face tOU8h times financially as a churth, especialty as we have numerous capital projects in the pipeline but God has been generous to us. for which we have to be very thankful. However, we must ensure that we keep a tl8ht rein on all finances. It is our policy to retsin in the General Fund reserye. contsined within Unrestricted Funds. a sum to provide some tover in the event of a sudden loss of income or costly repair. With accumukited interest, the balance in this fund currently stands at £12,271. Approved by the PCC on the 10th March Z025 and slqned on thelr behalf by: Revd Barbara Cushln8 (Awlstant Prfestl Mr Peter Howard (Hon. Treasurer)

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

STATEMENT OF FINANCIAL ACTIVITIES For the year ending 31st December 2024

Note
INCOMING RESOURCES
Voluntary income
2(a)
Income from investments
2(b)
Church activities
2(c)
Other incoming resources
2(d)
TOTAL INCOME
EXPENDITURE
Church activities
3(a)
Raising funds
3(b)
TOTAL EXPENDITURE
NET INCOME BEFORE TRANSFERS
Transfers between funds
4
NET MOVEMENT IN FUNDS
Funds brought forward
1st January 2024
7-10
Funds carried forward
31st December 2024
7-10
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
£
£
37,858
2,145
4,483
0
44,486
44,784
1,096
1,673
365
850
3,984
7,060
7,674
7,426
0
0
15,100
20,183
1,017
757
0
0
1,774
3,129
47,645
12,001
4,848
850
65,344
75,156
42,746
8,346
8,633
0
59,725
58,226
99
0
0
0
99
99
42,845
8,346
8,633
0
59,824
58,325
4,800
3,655
(3,785)
850
5,520
16,831
-800
800
0
0
0
0
4,000
4,455
(3,785)
850
5,520
16,831
23,571
35,938
6,716
16,662
82,887
66,056
27,571
40,393
2,931
17,512
88,407
82,887

The notes on pages 3 to 8 form part of these accounts.

1

ST J.4MFS flll R(IL .IISTOI ((harilv lo:1129)1 BALANCE SHEET AT 31ST DECEMBER 2024 2023 2,214 75,152 13,648 1,872 64.363 17.177 Sh¢)rtterm deK*)sits ar bafikantt in 91,014 83,412 CURRENT Lt48iimES CrethtW5. O￿ve•r l637 525 S2.1#7 Unre5trKred 27.571 10,393 1931 17.512 23,571 35,938 6,716 16,662 Resinaed Endo￿1 88.407 82M7 Mr PeterG Iy.Trea5werl Bathra CusWIAsystsfit Priesil

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS For the year ending 31st December 2024

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCC's and with the Regulations' "true and fair view" provisions, together with FRS (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP (FRS 102)).

The financial statements have been prepared under the historical cost convention and include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affliation to another body nor those that are informal gatherings of church members.

Endowment Funds

Endowment funds are funds, the capital of which must be maintained, only income arising from investment of the endowment may be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established.

Restricted Funds

Restricted funds represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis.

Unrestricted Funds

Unrestricted funds are general funds which can be used for PCC ordinary purposes.

Designated Funds

Designated funds are sums set aside out of general funds for specific designated purposes. They can be transferred back to unrestricted funds at any time.

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

Expenditure

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan Parish Share is accounted for when due. Accounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

3

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2024

1. ACCOUNTING POLICIES (Continued)

Fixed Assets

Consecrated and benefice property is not included in the accounts by s.10 of the Charities Act 2011. Moveable church furnishings held by the incumbent and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the Church's inventory, which can be inspected (at any reasonable time).

For anything acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the financial statements.

Equipment used within the Church premises is depreciated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. All such assets are separately disclosed on the Balance Sheet.

Investments

Investments are valued at market value at 31 December.

2. INCOMING RESOURCES

2. INCOMING RESOURCES
2(a) Voluntary income
Planned giving: Gift aid donations
Other
Collections
Gift Aid recoverable
Grants
Legacies
Donations, appeals etc.
2(b) Income from investments
Interest received and Investment fund income
2(c) Church activities
Church Hall lettings
Parochial fees
2(d) Other incoming resources
Fund raising
Toddler receipts
Café income
Sundry other receipts
Total income
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
£
£
22,118
315
785
23,218
24,517
6,519
6,519
5,200
1,440
1,440
2,110
7,009
75
188
7,272
8,062
0
4,450
1,755
3,510
5,265
0
772
772
445
37,858
2,145
4,483
0
44,486
44,784
1,096
1,673
365
850
3,984
7,060
7,426
7,426
7,410
7,674
7,674
12,773
7,674
7,426
0
0
15,100
20,183
497
485
982
1,332
520
520
715
272
272
846
0
236
1,017
757
0
0
1,774
3,129
47,645
12,001
4,848
850
65,344
75,156

4

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2024

3. EXPENDITURE
3(a) Church activities
Missionary and charitable giving
Overseas
Charis Ministries - Mel & Mandy
Home
CARE
ROTHACS
Bluebell Wood Hospice
Yorkshire Bellringers
Ministry:
Diocesan Common Fund contribution
Other ministry costs
Light, heat, insurance and water rates
Altar and service materials
Cleaning expenses
Boiler replacement
Boiler and heating repairs
Fire extinguisher service
Electrical repairs
Sound system repairs
Stonework repairs
Handrail repairs
Other maintenance costs
Architect's fees
Training , books and housegroup materials
Children and young peoples' ministry
Church Hall running costs
Church Hall roofing repairs
Printing, stationery and photocopying
Christian Copyright licence
Hardship payments
Sumup donation giving machines
Vacuum cleaner replacement
Independent examiner gift
Other miscellaneous expenses
3(b) Raising funds
Costs of gift envelopes
Total expenditure
Unrestricted
Designated
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
Funds
2024
2023
£
£
£
£
£
£
600
600
600
0
0
450
450
450
450
450
450
3
3
3
1,503
0
0
0
1,503
1,503
29,000
29,000
29,000
0
222
7,023
7,023
6,266
1,036
283
1,319
831
1,081
1,081
1,074
0
3,600
0
555
0
42
210
210
0
250
250
105
5,893
5,893
0
1,800
1,800
0
169
169
49
627
627
0
50
50
378
1,664
1,664
4,024
6,682
6,682
5,415
0
3,050
940
30
970
968
645
645
613
0
0
357
357
155
252
252
0
160
160
155
70
70
221
42,746
8,346
8,633
0
59,725
58,226
99
99
99
99
0
0
0
99
99
42,845
8,346
8,633
0
59,824
58,325

5

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2024

4. Transfers between Funds

The following transfers have been made between funds:

The following transfers have been made between funds:
General Fund to Childrens' and Families Worker Fund
To fund Tracey Winfrow's work.
5. Debtors
Gift aid tax recoverable
Church Hall rent debtors
VAT refund receivable
Unrestricted
Designated
Funds
Funds
£
£
-800
800
2024
2023
1,561
1,668
150
204
533
0
2,244
1,872

6. Liabilities

Amounts falling due within one year
Diocesan Common Fund contribution
Accrual - electric and gas
Accrual - donation to independent examiner
Accrual - handrail repairs
Payments in advance
0
0
693
415
160
155
1,800
0
-16
-45
2,637
525

6

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2024

7. Funds (Unrestricted)

At 1 January
Incoming
2024
resources
General fund
11,815
47,130
General reserve fund
11,756
515
23,571
47,645
Previous year:
At 1 January
Incoming
2023
resources
General fund
7,715
52,499
General reserve fund
10,777
979
18,492
53,478
Resources
expended
(42,845)
(42,845)
Resources
expended
(45,699)
(45,699)
Transfers
At 31 December
2024
(800)
15,300
12,271
(800)
27,571
Transfers
At 31 December
2023
(2,700)
11,815
11,756
(2,700)
23,571

Note

The General fund reserve was set up some years ago as a buffer against a sudden loss of income or unexpected expenditure.

8. Funds (Designated)

At 1 January
Incoming
2024
resources
Church Hall fund
2,500
9,623
Fabric fund (Designated)
28,642
1,293
Outreach fund
2,527
111
Childrens' and Families
Worker fund
21
875
Light and heat fund
2,248
99
35,938
12,001
Previous year:
At 1 January
Incoming
2023
resources
Church Hall fund
1,865
9,100
Fabric fund (Designated)
25,343
3299
Outreach fund
2,317
210
Childrens' and Families
Worker fund
87
1,258
Light and heat fund
2,248
29,612
16,115
Resources
expended
(6,682)
(1,664)
(8,346)
Resources
expended
(8,465)
(4,024)
(12,489)
Transfers
At 31 December
2024
5,441
29,935
2,638
800
32
2,347
800
40,393
Transfers
At 31 December
2023
2,500
28,642
2,527
2,700
21
2,248
2,700
35,938

Notes

The Childrens' and Families Worker fund is being used to finance Tracey Winfrow's Children and Families work. The Light and heat fund consists of a couple of grants received from the Diocese towards higher utility bills following the recent energy crisis. Owing to fixed contract prices, we have not yet had to draw on these funds.

7

ST JAMES CHURCH, ANSTON (Charity No: 1129033)

NOTES TO THE FINANCIAL STATEMENTS (Continued) For the year ending 31st December 2024

9. Funds (Restricted)

At 1 January
Incoming
2024
resources
Hardship fund
2,012
88
Fabric fund (Restricted)
3,894
4,731
Wrights Bellringers fund
447
20
Brunch Service fund
363
9
6,716
4,848
Previous year:
At 1 January
Incoming
2023
resources
Hardship fund
1,839
173
Fabric fund (Restricted)
900
2,994
Wrights Bellringers fund
410
37
Brunch Service fund
500
3,149
3,704
Resources
expended
(8,320)
(313)
(8,633)
Resources
expended
(137)
(137)
Transfers
At 31 December
2024
2,100
305
467
59
0
2,931
Transfers
At 31 December
2023
2,012
3,894
447
363
0
6,716

Note

The Hardship Fund was created to provide assistance to needy families at the discretion of the vicar/PCC.

10. Funds (Endowment)

At 1 January
Incoming
2024
resources
CBF re Church Hall
16,662
850
16,662
850
Previous year:
At 1 January
Incoming
2023
resources
CBF re Church Hall
14,803
1,859
14,803
1,859
Resources
expended
0
Resources
expended
0
Transfers
At 31 December
2024
17,512
0
17,512
Transfers
At 31 December
2023
16,662
0
16,662

Note

This fund originates from the sale of the caretaker's cottage at the Church Hall many years ago.

8

INOEPENDENT EXAMINER'S REPORT Th15 report Ihe financ41 statements of the PCC for t￿yea￿t￿￿ed 31st tcernbeF 2023. whh are set Dut ￿ PO8es I too, is in ie5peil ol cxaminat￿ carried out in accordafice witb rhe ChurchkcouThtJng Pegulatois 1.the Regulations. and ￿cl￿n 145 of theChrrties Act 2011 I-the A(ri. As members of the PCC. are responsible fortbe preparation ol the hn•rK41 smeffents. you£rm5wJei thatthe atsLlit reowrement ol the Re8ulations and 5ectK)n It14121of the Act do apth. It Is my ¥¢swnsthlity to Issue Thi8 rewrt on those lin1￿1•1 sièiemenis m XCL¥darKe 4ihthetetm5olthe Regulat¥ons. My eAamlThatlon Wa5{arr￿ oul M atiordante with IhtGertti•l the Ch•r1tyComryHS5K￿ 5ectio l4515llbl ol tho Aci and to betw￿4 In rhechuich Gtridance. 2￿6 edition. That e¥3mination Include è rewelv ol the Kcounting recofds kw by the PCC Ind a CLU))Patsonof the accounts with those recofftls. It tt1s0 Int￿deS ¢0ft5idcrini bny ynusuol rem50r t1ix￿wrc matter5. The pwo>tedu¢e5 uThlertAen do nor provide prowde all the evidence Ih•i %Yould be requwed audii. and(on5equenity lth not ewess •wlit o￿n￿on tho wew Éiven by the accounts. 1hiutsrtett#￿ my examsnation, ThD matter Isasrorneto my attentiL￿.. 11 whKh Eryes me reasonable cause to belpive rhat rnatertal respect ihe re￿￿e￿￿t5 - 10 keep ￿￿ntu18 re(oids In xtL¥dJnco with IY)olthekt. -to prepa¢e Iinancthl stAternents. which accord with the accounDn8 rxordsand CLYnptywiththe reqwrements otthe Act and the ReaUlarh￿S have not been rner.. Ov 21 towhKh. In my owniw, atlention bEdrawn ITr Nderto erk7b￿a properundEtst•tidir4 of the￿l￿n1$tobe reached. Peter H Jones 27 cri￿[•r Avenue Sheffld 5104EQ 20 Februwy 2025