ST THOMAS, KENDAL Annual Report and Financial Statements of the Parochial Church Council for the year ended 31st December 2024 Charlty No: 1129872
Parochial Church Council of St Thomas, Church Kendal Annual Report and Financial Statements for the Year Ended 31st December 2024 Contents Annual Report 10 Statement of Parochial Church Council's Responsibilities 11 Independent Examiner's Report 12 Statement of Financial Activities 13 Balance Sheet 14-20 Notes to the Financial Statements
Parochial Church Council of St Thomas, Church Kendal Annual Report For the Year Ended 31°, December 2024 Church offi and address for correspondence: St Thomas, Church Stricklandgate Kendal Cumbria LA9 4QG Incumbent: Revd George Briggs Bankers: Virgin Money 45 Penny Street Lancaster LA1 1UE Independent Examiner: Helen Holmes Bsc FCA Stables Thompson & Briscoe Lowther House Kendal Cumbria LA9 4DX Legal Advisors: Arnold Greenwood Solicitors 8 & 10 Highgate Kendal Cumbria LA9 4SX Website: wvrfw.stkweb.or .uk
Parochial Church Council of St Thomas, Church Kendal Aim and Purpose St Thomas, Church is situated in the northem part of the Market town of Kendal. It is Resour Church in the Two Valleys Mission Community and is part of the Diocese of Carlisle within the Church of England. The coespOndence address is St Thomas, Church, Stricklandgate, Kendal, LA9 4QG. The Parochial Church Council (PCC) has registered with Ihe Charity Commission (charity number 1129872). There is one related trust, the St Thomas, (Kendal) Trust (registered charity number 514353) which holds and administers the church property. St Thomas's PCC has the responsibility of co-operating with the Incumbent Rev George Briggs, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. As well as the church building itself, the PCC is responsible for maintsining 79 High Garth, Kendal. The PCC is responsible for Ihe employment of five staff members and holds responsibility for finance and safeguarding policy and produre at St Thomas's. Objectives and Activities In the Diocese of Carlisle, the Church of England is committed to working with the Methodist Church, United Reformed Church and Salvation Army as well as other local partners to realise the God forAII vision. This county-wide vision was renewed in the course of 2020: A vislon to release the whole people of God for the whole mission of God for the transformation of Cumbria In the name of Jesus..... In our local context St Thomas's is committed to the pursuing this vision through: Gathering in lively and authentic worship Discipleship and empowering every church member for mission with effective pastoral structures to enable this A commitment to partnership with other churches locally and resourcing the mission of the wider church Ministries and activity which seNes our community and enables people to connect with God and discover Christian Faith Good stewardship of our building as a significant resour for ministry and the wider community
Parochial Church Council of St Thomas. Church Kendal Achievements and Performance 2024 was a busy and fruitful year for St Thomas's Kendal, here are some key features and developments in the life of our church. Worshipg Discipleship and Pastoral Care Sunday morning services at 9.00 and 10.45, and Wednesday communion services followed by lunch First Sunday of the month a moming Servi for the whole church family- celebrating our multi- generational community and sharing worship togelher Two monthly Sunday evening services Continued live streaming to enable people to connect with Sunday services and funerals We were joined by a final year Curate Rev Rob McLellan to serve at STK Rev Dr Di Gilmore was ordained Deacon and began her ministry as Curate At STK Resourced existing and new small groups and supported their leadership Prayer and small groups meeting in person and on a variety of platforms Men's meals very popular Monday Bible Study with new Christians and Inquirers Children's and Families work nurturing new growth Support work with new parents and babies Regular toddler group connections, story time and songs - averaging a hundred families a week Youth work growth of team and activities and connections with local secondary schools Young people attended DTI summer camp in Newark in August Young People fundraised and went on Mission Trip with YWAM to Romania Hosting Capernwray Students on placement through the autumn temi Implementing new Parish Safeguarding Dashboard system, ongoing Safer Recruitment and Safeguarding Training Weekly CDS to those not able to attend or livestream church services. Meals provided for those unwell or in need Pastoral Team under development Cedars ministry team providing regular events and seeing new attende8S Local Mission and Ministry Weekly Warm Spaces (with a summer break) Bus ministry Family Alpha Course (Daytime with Creche) and Evening Alpha Course Post Alpha follow up groups to continue learning and discovery together °The Bereavement Journey" cours8 delivered twice during 2024 Craft fair twice in the year Regular area gatherings for church ministers and hosting Deanery Synod Meeting Collective Worship in person each week with St Thomas's primary school Christingle and Easter Services with the school community Hosting and live streaming school Year 6 leavers and Christmas Productions Foundation Governors serving at our Church Primary School Cross-cultural Year 6 visit from a partner Primary school in Halifax
Parochial Church Council of St Thomas, Church Kendal Our Parish ministries in 2024 included holding 9 funerals in church. There were 8 infant Baptisms 2 adult Baptisms held in church this year. We also conducted 3 Funeral Serlices on the premises of the Funeral Director. No weddings took place within the church in 2024. Fabric and Resources Parish Adminislrator Belh Booker appointed Lettings include unifonned organisations weekly and regular concert bookings Sheds replaced with two new built storage sheds at rear of church Church Organ Repaired Prayer Room Redecorated and Refurnished Church l Narthex underfloor heating repaired Church grounds well-tended by committed volunteer team New low carbon Heating System installed in lounge and entry following work to obtain permissions and complete fundraising Ecochurch bronze award completed and received. New Quinquennial inspection reviewed. mapping out our Maintenan works for the next 3 years Church attendance In 2024 there were 273 members on the Church Electoral Roll, 190/0 of who are resident within the parish. The average weekly attendance at services on Sundays, counted during October was 176 adults and 35 children. Other Activities A survey of the broad range of weekly and seasonal activities is produced for our APCM. These include work with families and children, youth, older people, Schools links with our Parish Primary School and local secondary schools, a supermarket bus service, prayer and prayer ministry and much more... Mission Giving and Collectlons Helping those in need is a demonstration of our faith. The PCC are committed to giving 100/0 of our donations received to our Mission Partners. To this end £19,680 was sent to missions and charities at home and overseas. This figure includes £4,000 paid to the Barchester Fund to assist in the repair costs at St Thomas's Church of England Primary School, with whom we have close links. In addition the annual Christian Aid and Bishop's Harvest Appeals were highlighted for people to support individually. Volunteers The members of the PCC would lik8 to thank all volunteers who work so tirelessly to make our church a lively and vibrant community.
Parochial Church Council of St Thomas, Church Kendal Structure. governance and management The melhod of appointment of PCC members is set out in the Church Representation Rules. The Council comprises the incumbent. the Churchwardens, those elected lo the Deanery Synod, and other members elected at the Annual Parochial Church Meeting by those on the Electoral Role. Members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC. The full PCC met ten times during the year. Groups met between meetings as appropriate and reported back to the PCC for discussion and decision. The key groups on Ihe PCC are the Standing Committee. the Staffing Committee. Building Committee, Finan Committee and Missions Committee. Special committees are fomied rf partiGular issues need some specific consideration before being presented to the full PCC. PCC members who have senied from 1 January 2024 until the date this report was approved are: Incumbent Curate Wardens Revd George Briggs Revd Rob McLellan Mr Tim Waddington Mr David Neale Mr Roger Porthouse Mrs Christine Burgess Mr Clive Handley Mr Mike Crees Mr Geoff Gornall Mrs Beth Booker Mr Kevin Cook Mrs Moyra Lee Ms Hannah Porthouse Mr Roger Porthouse Mr David Spiby Mr Crispin Vyner-Brooks Chainnan (Until 2814124) Vice-chairman Deanery Synod Representatives Elected Members (Until 2814124) (Until 1111124) (From 2814124) Treasurer Heather Palmer Approved by the PCC on 14th April 2025 and signed on ils behalf by Rev'd George Briggs (Chairman) Roger Porthouse (Vice Chairman)
Parochial Church Council of St Thomas, Church Kendal Parish Finances Risk review Although no financial risk assessment was undertaken during the year, a budget is prepared and monthly accounts (which are compared with the budget) are reviewed by the PCC, together with the latest Bank balan and any other financial matters Financial review Total reiptS on the unrestricted General Fund were £242,881 (2023: £267,586) and payments totalled £294,532. (2023: £294,779 giving a deficit of £51,651 for the year being nearly double the deficit incurred in 2023. The Income and Expenditure is detailed in the financial statements. The majority of the income carne from Church members by regular giving, together with the related Gift Aid. The Parish Offer of £81,600 was the largest outgoing contributing to clergy costs as well as supporting mission and ministry elsewhere in the diocese. In addition, £103,755 was spent on staff cosls whilsl £19.680 was donated to missions and charities at home and overseas. The wider work of the Church reaches out into the community, and includes Wami Spaces, Mums and Toddlers, Families, Youth Work, and Cedars to name but a few. A total of £80,493 was spent during the year (including staff costs) reaching out to the local community. Receipts to the restricted fund totalled £39,414, of which £38,453 related to the project to install ECO Heat Exchange Pumps in the Church Lounge. To date, the cosls of this project were £40,514. Overall, there was a deficit of £54,515 for the year. Deslgnated Funds The previous year the PCC voted to designate funds totalling £75.000 to support the deficits projected for the next three years. A sum of £30,000 was appropriated during the year, leaving £45,000 to fund deficits until 2026. This sum, derived from past legacy income, is deposited in the Cumberland Building Society at the year end, as detailed in note 9. Restrlcted funds These include receipts for staff posts with related Gift Aid totalling £16,108 at the year end. Legacy policy At St. Thomas, we welcome gifts in wills however large or small, and we promise lo use such gifts to make a significant difference in the spread and proclamation of the Gospel of the Lord Jesus Christ in this community and elsewhere. The PCC recommends that gifts in wills are unrestricted, so that the funds can be used for whatever purpose is cuffently needed to extend the mission and ministry of the church. As an alternative to the restricted gift a letter of wishes can be attached to a will. which the PCC will endeavour to honour. Substantial legacies will be used for significant projects, or substantial repairs. such as: meeting the cost of repairs arising from Ihe Quinquennial inspection. meeting the cost of a mission project such as the Alpha course. underwriting or funding a new member of staff for a fixed period.
Parochial Church Council of St Thomas, Church Kendal Reserves policy The Finance Committee reviewed the policy on reserves and brought the matter lo the PCC for discussion when the budget was approved. The aim is to maintain a reserve equivalent to one month's payments plus £30,000 of legacy funds throughout the following year. The balance of £26,405 on Ihe General Bank Account together with the £51,693 of General funds in the Cumberland Building Society at the year-end covered this target. The PCC will endeavour to ensure reserves are held in sufficiently liquid assets. There is a balance of £22,169 in the restricted fund as detailed in note 10. It is our policy to invest surplus funds with the Cumberland Building Society.
Parochial Church Council of St Thomas, Church Kendal Statement of Parochial Church Council's Responsibilities for the Year Ended 31st December 2024 The purpose of this statement is to distinguish the Parish Church Council's responsibilities for the accounts from those of the independent examiners as ststed in their report. Law applicable to Parochial Church council in England & Wales requires the Council to prepare financial statements for each financial year which give a true and fair view of the Council's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the Council should follow best practice and: Select suitable accounting policies and then apply them consistently. Make judgements and estimates that are reasonable and prudent; State whether applicable accounting slandards and statements of recommended practice have been followed, subject to any departure disclosed and explained in the financial statements; and Prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Council will continue in operation. The Council are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the church and which enable Ihem to ascertain the financial position of the Council and which enable them to ensure Ihat the financial ststements comply with applicable law and regulations. They are also responsible for safeguarding the assets of the Council and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 10
Parochial Church Council of St Thomas, Church Kendal Independent Examiner's Report to the Parochial Church Council I report to the members of the Parochial Church Council (PCC) of St Thomas, Church Kendal (the Charity) on my examination of the accounts of the charity for the year ended 31 st December 2024 which are set out on pages 10 to 17. Responsibilities and basis of report As members of the PCC you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 ('Ihe Act") and the Church Accounting Regulations 2006. I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act, and to be found in the Church guidance. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the PCC as required by section 130 of the the accounts do not accord with those records. or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view. which is not a matter considered as part of an independent examination. I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Helen Holmes Bsc FCA Independent Examiner Stables Thompson & Briscoe Lowther House Kendal LA9 4DX Dated: 20 May 2025
Parochial Church Council of St Thomas. Church Kendal Statement of Financlal Activities as at 31 December 2024 Unrestricted Restricted Funds Funds Total 2024 Total 2023 Notes Income from: Donations and legacies Church activities other trading activities Investment income Total Income and endowments 2(a) 2(b) 2(c) 2(d) 208,907 12,909 8.035 13,030 242,881 38,453 961 247,360 13,870 8,035 13,030 282,295 237,764 15,821 7,618 11,167 272,370 39,414 Expendlture on: Parish Offer Mission giving Ministry costs Administration Building running costs Other expenditure Independent examination Letting costs Total Resources Expended 81,600 23,680 80,493 47,345 50,626 8,363 1,720 705 294,532 81,600 24,052 81,885 47,345 91,140 8,363 1,720 705 336,810 80,000 23,240 80,072 47,377 53.727 7,869 1,500 2,477 296.262 3(a) 3{b) 3(c) 3(d) 3(e) 372 1,392 40,514 42,278 Gainlloss on investment 68 Net Incomel{expenditure) -51,651 -2,864 -54.515 -23,824 Transfers between Funds 531 -531 Net Movement in Funds -51,120 -3,395 -54,515 -23,824 Funds Reconciliation Balances brought forward 196,512 25,564 222,076 245,900 BalanGes carrled forward at 31st December 2024 145,392 22,169 167,561 222,076 12
Parochial Church Council of St Thomas, Church Kendal Balance Sheet as at 31 December 2024 Notes 2024 2023 Fixed Assets Tangible fixed assets 97,219 92.150 Current Assets Debtors and prepayments Short term deposits Cash at Bank 12,927 51,693 26,405 91,025 10,276 117,114 32,330 159.720 Current Liabilities Creditors due within one year -10,683 -14.794 Net Current Assets Loan 80,342 -10,000 144,926 -15,000 Net Assets 167,561 222,076 Parlsh Funds Unrestricted 100,392 121,512 Designated 45,000 75,000 Restricted 10 22,169 25,564 167,561 222,076 Approved by the Parochial Church Council of the Parish Church of St Thomas, Church, Kendal on 14th April 2025 and signed on its behalf by: The Revd George Briggs Priest Charge Kevin Cook Bsc FCA Church Accountant The notes on pages 14 to 20 fonn part of these accounts. 13
Parochial Church Council of St Thomas. Church Kendal Notes to the Financial Statements for the Year Ended 31 December 2024 Unrestricted Funds Restricted Funds Total 2024 Totsl 2023 2 Income and endowments a) Donations and legacies Planned giving Loose collections Online donations Contactless donations Legacies Grants Donations Gift Aid Tax 151,010 1,739 10,040 535 2,500 1,582 10,460 31,041 208,907 151.010 1,739 10,040 535 2,500 23.086 27,409 31,041 247,360 148,119 4.127 6.407 1,191 32.028 1,106 15,175 29,611 237,764 21.504 16,949 38,453 b) Church Activities Retreat monies Discipleship course PCC fees Sundry income 1,538 11,371 12,909 1,538 12.332 13,870 2,972 12,849 15,821 961 961 c) Other trading activities Lettings and catering 8.035 8,035 7,618 d) Investment In¢ome Rental income Interest received 8,450 4,580 13.030 8,450 4,580 13,030 9,063 2,104 11.167 Total Income and endowments 242.881 39,414 282,295 272,370 14
Parochial Church Council of St Thomas. Church Kendal Notes to the Financial Statements for the Year Ended 31 December 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 3 Resources Expended a) Mission and charitable giving Overseas and home mission Barchester Fund Bishops Harvest Appeal 19,680 4,000 19,680 4,000 372 24,052 19,240 4.000 372 372 23,680 23,240 b) Ministry costs Childrens and family work Staff costs Pension Toddlers and DJS Expenses Youth work staff costs Pension Youth expenditure Expenses Pastoral Care Staff costs Pension Discipleship Working expenses of vicar Working expenses of curate Other expenses Evangelism Alpha courses Blessing the community Fellowship Fellowship expenses 26,238 1,552 2,919 26,238 1,552 2,919 24,930 1,507 3,852 489 28,309 1,882 1,162 578 28,309 1,882 1.719 578 32,703 1,758 2.487 393 557 13,572 838 13,572 838 3,237 204 2,112 207 294 2,112 207 294 2,116 2,948 2.073 377 399 377 399 455 150 835 1,392 835 81,885 770 80,072 80,493 15
Parochial Church Council of St Thomas, Church Kendal Notes to the Financial Statements for the Year Ended 31 December 2024 Unrestricted Funds Restricted Funds Total 2024 Total 2023 c) Administration costs Administration staff Pensions Training Postage and bank charges Printing and Photocopying Telephone Food and consumables Computer supplies Subscriptions Reference materials Ofiice consumables Sundry (inc leaving grfts) Depreciation 27,836 1,538 3,018 85 2,576 1,804 1,734 630 3.174 238 2,008 868 1,836 47,345 27,836 1,538 3,018 85 2,576 1,804 1,734 630 3,174 238 2,008 868 1.836 47,345 28,240 1.691 1,969 147 2,693 3.358 2.272 709 2,169 561 1,697 392 1,479 47,377 d) Building running costs Cleaner Contract cleaner Electricity Gas Water Insuran Repairs and maintenan Cleaning supplies Waste disposal and recycling Depreciation 2,412 4,170 10,407 18,738 769 4,124 10,066 310 1,195 1.146 53,337 8,610 9,687 9,380 803 4,402 14,730 432 1.436 1.146 50.626 8,610 9,687 9,380 803 4,402 55,244 432 1,436 1,146 91.140 40,514 40,514 e) Other expenditure Flowers and decorations PCC fees to Diocese Vicarage Maintenance Church letting expenses Parish resources Vicars discretionary fund Legal and professional 1,021 1,538 740 3,110 316 419 1,219 8,363 1.021 1.538 740 3,110 316 419 1,219 8,363 988 2,498 786 2.778 570 249 390 7,869 16
Parochial Church Council of St Thomas. Church Kendal Notes to the Financial Statsments for the Year Ended 31 December 2024 2024 2023 4 Staff Costs Wages and salaries Paid on behalf of other Churches Social securty costs Pension costs 93,515 -3,600 6,050 5,790 101.755 86,519 4,394 6.203 5,160 93,488 The average number of employees during the year was 5. (2023.5). Of these, two were full time posts, two employees were on a job share, and the pastoral care worker was part-time There were no employees whose emoluments exceeded £60,000. The PCC operate a contributory Pension Scheme for Employees which complied with the auto- enrolment provisions. All Employees have been invited to join the scheme and make a contribution of 50/0 or 6 % . The PCC matched these contributions. No trustees received remuneration as an employee of the church during the year. (2023.. 0). Two full-time clergy were reimbursed for expenses incurred in the course of their duties totalling £ 2,314 (2023: £5,064). Key management personnel was the Priest in Charge who is paid by the Diocese of Carlisle. 17
Parochial Church Council of St Thomas. Church Kendal Notes to the Financial Statsrnents for the Year Ended 31 December 2024 Freehold Land and Buildings Church Equipment Total Tangible Fixed Assets Cost At 1 January 2024 Additions Disposals At 31 December 2024 114,588 142,480 8,051 1,799 148,732 257,068 8,051 1,799 263,320 114,588 Depreciation At 1 January 2024 Charge for the year On disposals At 31 December 2024 25,211 1,146 139,707 1,836 1,799 139,744 164,918 2,982 1,799 166,101 26,357 Net Book Amount At 1 January 2024 89,377 2,773 92,150 At 31 December 2024 88,231 8,988 97,219 The property is held in Ihe name of St Thomas's (Kendal) Trust All the assets are unrestricted and used for charitable purposes. 6 a) Debtors Gift Aid re1vable Gift Aid re1vable (restricted) Prepayments Letting owing Other debtors 8,191 3,390 304 1,042 7,578 279 199 2.220 10,276 12.927 b) Short term deposits Restricted Designated Unrestricted 8,170 45,000 -1,477 51,693 8,170 75,000 33,944 117,114 c) Cash at bank Restricted Restricted in General Account Unrestricted 10,609 16.987 407 14,936 32,330 15,796 26,405 18
Parochial Church Council of St Thomas. Church Kendal Notes to the Financial Statements for the Year Ended 31 December 2024 2024 2023 Liabilities due withln one year Independent Examiners fee Missionary and charrtable giving PAYE and NIC Pension scheme Sundry creditor5 and accued expenses 1,660 4,000 802 560 3.661 10.683 1,575 4,000 1,386 1,205 6,628 14,794 Analysis of Net Assets by Fund Unrestricted Funds Designated Funds Restrictsd Funds Total 2024 Tangible fixed assets Current assets Current liabilities Loan Fund balan 97.219 23,856 -10.683 -10,000 100,392 97,219 91,025 -10,683 -10,000 167,561 45,000 22,169 45.000 22,169 Designated Funds 2024 2023 Balance at 1 January 2024 Appropriated during the year Balan at 31 December 2024 75,000 -30,000 45,000 90.000 -15.000 75,000 The designated funds of the PCC comprised funding towards the payment of staff salaries. These funds were derived from legacies from members of the Church who had a passion for Children and young peoples, work. These funds are held in the Cumberland Building Society, from which a withdrawal of £30,000 was made during the year. 19
Parochial Church Council of St Thomas, Church Kendal Notes to the Financial Statements for the Year Ended 31 December 2024 10 Restricted Funds Total 2024 Total 2023 Balance at 1 January 2024 Incoming resources Resources expended Investment gainlloss Disposal of investment Transfers Balance at 31 December 2024 25.564 39.414 42.809 22,662 4,784 -1,483 68 -1.905 1.438 25,564 22,169 The restricted funds of the PCC comprise the following: a) Several small funds set up lo meet the requirements of donors supporting specific aspects of the church's mission and rninistry. This includes a number of organisations within the Church. b) Donalions to fund staffing posts in Ihe future totalling £14,560 plus related Gift Aid of £1.548 c) Donations to fund the installation of Heat Exchange Pumps in the Church Lounge totalling £13,559 plus related Gift Aid of £3,390. d) Grants totalling £21 ,504 received towards the cost of the Heat Pump installation. 20