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 co￿espOndence 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 pro￿dure 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 re￿iptS 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 re￿1vable
Gift Aid re￿1vable (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