THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY CHURCH, SKIPTON AND ST AUGUSTINE'S CHURCH, DRAUGHTON
UNAUDITED ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31ST DECEMBER 2024
REGISTERED CHARITY NO. 1130348
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Contents
For the year ended 31st December 2024
| Page | |
|---|---|
| Church information | 1 |
| Report of the Church Council | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of Parochial Church Council's responsibilities | 6 |
| Statement of financial activities | 7 |
| Balance sheet | 8 |
| Notes to the financial statements | 9 - 17 |
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Report of the Church Council For the year ended 31st December 2024
Legal and Administrative Information:
Holy Trinity Church is situated on the High Street, Skipton. It is part of the Diocese of Leeds within the Church of England. The correspondence address is Rectory Cottage, Rectory Lane, Skipton, BD23 1ER. The Church is a charity registered in England & Wales, and a public benefit entity.
Members of the PCC are either ex-officio or elected at the APCM in accordance with the Church representation rules. During the year the following served as members of the PCC:
| Rector | The Rev Canon Dr | James Theodosius |
|---|---|---|
| PCC Secretary | Melanie Bundock | |
| Churchwardens | James Gould | |
| Katrina Mattock | ||
| Deanery Synod Representatives | Charles Dobson | |
| Licensed Reader | Roger Lowans | |
| Elected Members | Andrew Wroot | (To serve until the APCM in Spring 2025) |
| Melanie Bundock | (To serve until the APCM in Spring 2025) | |
| Janet Gregory | (To serve until the APCM in Spring 2025) | |
| Jane Turner | (To serve until the APCM in Spring 2025) | |
| Jane Filby | (To serve until the APCM in Spring 2026) | |
| Jill Maloney | (To serve until the APCM in Spring 2026) | |
| Linda Liggett | (To serve until the APCM in Spring 2026) | |
| Jane Breare | (To serve until the APCM in Spring 2027) | |
| Charles Dobson | (To serve until the APCM in Spring 2027) | |
| Martin Garner | (To serve until the APCM in Spring 2027) | |
| Bankers | Barclays Bank plc | |
| 49 High Street | ||
| Skipton | ||
| North Yorkshire | ||
| Cooperative Bank | ||
| 1 Balloon Street | ||
| Manchester | ||
| M4 4BE | ||
| Independent Examiner | Laura Brain FCA | |
| 4 Windermere Rise | ||
| Bailiff Bridge | ||
| Brighouse | ||
| West Yorkshire | ||
| HD6 4FH |
1
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Report of the Church Council For the year ended 31st December 2024
Achievements and Performance - Review of the year
Churchwardens’ report
The legal requirement for the churchwarden’s report is to confirm that there have been no changes to the fabric (possessions) of the church, which we are able to do.
Churchwardens are elected annually at the Annual Parochial Church Meeting (APCM). Their term of office is one year, and they may serve for up to six consecutive years. They are the bishop’s officers and are admitted to office each year by the Archdeacon, on behalf of the bishop. During 2024 James and Katrina were pleased to attend the swearing in service for churchwardens, which is a requirement each year, usually around June or July.
Their first responsibility is to the bishop, usually via the Archdeacon and the parish priest. We are generally responsible for ensuring the life of the parish runs smoothly, not to do all the tasks ourselves but ensure they are carried out; and to support the Rector - it can be a lonely calling, and the support of the churchwardens can be vital as well as being a critical friend.
We’ve not been able to fill the official third churchwarden role for several years and this year was no different. Therefore, at the APCM in April 2024, we launched a new initiative to support the Churchwardens on a Sunday morning in preparing for the service and afterwards. This is currently being referred to as the “Sunday Team”. Clarissa Jarvis joined this team, which is and has been extremely supportive and has eased the burden of both churchwardens having to be present each Sunday. Thank you for your time Clarissa, your talent and friendship. We’d welcome two other volunteers to join the “Sunday Team. If you’d like to know more about what this role entails, please do speak to the Churchwardens Katrina or James and prayerfully think if this is a role you could take on.
The Churchwardens have met, on average, every fortnight and form part of the Standing Committee, which helps shape the agenda for the PCC meetings, had a presence at the fortnightly Staff Meetings, part of the Safeguarding team, attended the heating project meetings, Draughton Committee plus various other meetings, when called upon to do so.
We take pride in being your Churchwardens and want to thank you for the time many of you have given during 2024 in keeping the various roles and responsibilities compliant. We are mindful of everyone’s capacity and the importance of ensuring the workloads are shared wherever possible. Is there anything you like to be involved in?
Report from PCC secretary
In 2024 the PCC held the usual 6 meetings plus one extraordinary meeting. The purpose of the extraordinary meeting was to discuss the quantity surveyor’s report for the heating and accessibility project which had just been received and where it was found that the cost of the project had doubled from the architects’ original estimate. It was decided at that meeting to split the project into two stages but to stay committed to the whole project. Stage one would be the new heating and stage two would include the work needed to make the church fully accessible, plus the accessible toilet, the outer glazed porch door, the new storage room for the café and repainting the church.
By July we were still waiting for approval from the council’s heritage consultant for the heating project and a decision was taken to abandon the architects’ original proposal of siting the ASHPs on the café roof and to re-site them along the path to the north west of the church. The September PCC meeting finally saw planning permission being granted and the grants fundraising team were able to start work on applying for funding from various sources, for example the Church of England’s Demonstrator Project and the National Heritage Lottery Fund. In November an up-to-date quantity surveyor’s report was commissioned and a noise survey was agreed as required by the council as part of the planning permission.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Report of the Church Council For the year ended 31st December 2024
Other decisions taken during 2024 were, for example, to attend to the damp problem in the NW corner of St. Augustine’s which was mentioned in the quinquennial report received at the beginning of the year. Also, it was agreed to increase hire charges for the vestry rooms at Holy Trinity and to start charging for Thanksgiving for Marriage and Memorial services.
Due to a shortage of licenced clergy, it was reluctantly agreed in June to reduce the number of services at St. Augustine’s to two a month.
In September it was agreed to rent a new photocopier for the Parish Office and woodworm was found in the organ which has now been repaired.
In November it was agreed to purchase a memorial book and a glass case in which to house it for St. Augustine’s.
The Peace, Justice and Environment group suggested keeping Sudan, St. George’s Crypt and Martin House as our mission partners for another year. This would be reviewed later in 2025 after consultation with the congregation. We would continue to support Skipton Food Bank through donations in kind.
I have highlighted the main events which took place during 2024 but many other decisions were taken and it was a year of mostly frustration regarding progress on the heating and accessibility project and worry about the spiralling costs, mainly due to inflation. Fortunately we can now begin to see the project starting to move forward again.
Worship and Church Attendance
The rhythm of worship in our two churches and church school continued well in 2024, the Sunday Family Communion at Holy Trinity attracting on average 74 people and the Dales Family Service at Draughton 13. Collective Worship at Parish School is led by one of the clergy every Thursday and the school celebrates the major festivals and the term endings in the church. Holy Communion is held at Abbeyfield and the Dales Nursing Home every month.
It has been good to see new members helping to lead the readings and intercessions and we are very blessed by their gifts, as we are with our organists and musicians, who give faithfully and help lift our voices in thanksgiving; as indeed do the fabulous bellringers. Morning and Evening Prayer is both a form of prayerful constancy and faithful outreach, meaningful for some as the only contact with church and for others as a gradual way in.
Sacred Space held once a month on a Sunday has focused on different themes and we have hosted visiting speakers, amongst them representatives of the Diocesan Sudan Mission Link; Martin House Hospice; and artist John Allcock whose Green Man exhibition was held in the cafe space.
The Wednesday BCP Communion continues to provide a necessary coming together midweek and is a source of continuity and comfort. In addition to the above rhythm, a monthly service of Healing and Wholeness was introduced in September and also a weekly Contemplative Prayer on Fridays.
The major festivals and civic services have been very well attended and we have also had some memorable and joyful community celebrations, amongst them, the Confirmation Service with the Bishop of Ripon where three of our congregation were confirmed; the outside Sheep Day Festival Service; a Love, Marriage and Relationship Celebration Service which concluded the Wedding Dress Exhibition; and an upbeat Santa Fun Run Service inspiring our runners to raise money for the heating fund.
During the year we welcomed many new members of the congregation and it is wonderful to see them joining in with the life and witness of the church. We continue to struggle keeping a consistent attendance at our children’s club on a Sunday and at the Dales Service in Draughton. This of course, is down to many factors, but should be the focus of thought, resource and imaginative thinking in the future.
At the APCM in April 2024 there were an estimated 162 parishioners on the Church Electoral Roll. The Roll is regularly updated with additions and deletions by the Electoral Roll Officer, and a full update will be carried out in time for the 2025 APCM.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Report of the Church Council For the year ended 31st December 2024
Volunteers
We would like to thank all the volunteers who work hard to support our mission. In particular we would like to thank our church wardens and all the other members of the PCC for their valuable contribution to our ministry and for keeping the church running so well.
Financial Review
The financial position continues to improve modestly. The majority of planned giving is now via the Parish Giving Scheme, which significantly reduces the administrative work involved in accounting for the income and in claiming Gift Aid. Net income from the cafe continues to increase and to make a very substantial contribution to our overall income; for this we are extremely grateful to all those involved, who give their time and energy free of charge to support the outreach of the church.
Another significant development is the increase in donations from visitors to the church, in part due to the installation of a card giving machine. Income from hiring out the church or vestry room also makes a very welcome contribution.
As noted above, the PCC has given approval in principle for a major project to renew the church's heating, in a way which aims to achieve carbon neutrality by 2030, and to improve the accessibility of the church. Many of the donations and fund-raising activities in 2024 have been specifically earmarked for this project and this is likely to remain our main focus for fund-raising in the foreseeable future.
The net result of these various developments was that we have again been unable to meet in full our contribution to the diocese. At the beginning of the year we thought (optimistically) that the work on the new heating system might begin in the autumn, disrupting the income flow from the shop and café. To avoid drawing too much on our reserves we therefore set aside £86,000 in the budget for the year as our contribution to the Parish Share. In the event the outturn was more favourable than expected and we have allocated a further £3,000 to the Parish Share, which will be paid in 2025. In addition the PCC have agreed to transfer a total of £17,000 to the restricted fund for the heating and accessibility project.
Reserves Policy
The Church aims to hold unrestricted reserves equivalent to six months expenditure to provide working capital. The total unrestricted reserves are £64,721 (2022: £54,943) which is well below this level.
Risk Assessment
The Church Council members have assessed the major risks to which the church is exposed, and are satisfied that systems are in place to mitigate such risks.
The PCC continues to monitor and implement statutory legislation. In particular, collation and storage of data continues to follow GDPR regulations.
Safeguarding
We continue to follow the requirements of the Church of England’s safeguarding policy as set out in guidance by the House of Bishops. We have adopted the diocesan safeguarding dashboard and hub and ensure that all volunteers with significant roles in the church and café have received and maintain appropriate training. We receive regular updates at each PCC meeting from our safeguarding officer, highlighting any further action needed.
Public Benefit
The PCC have complied with the duty in section 17(5) of the Charities Act 2011 regarding public benefit in deciding what activities the Church should undertake. In particular the guidance on Advancement of Religion for Public Benefit has been considered and complied with.
Approved on behalf of the Parochial Church Council on 11 May 2025 by:
Mr J Gould PCC Vice Chair
Mr J C Dobson PCC Treasurer to 31 December 2024
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Independent examiner's report to the trustees of the Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton For the year ended 31st December 2024
I report to the trustees on my examination of the accounts of the Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton for the year ended 31 December 2024.
Responsibilities and basis of report
As the charity trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 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.
Independent examiner’s statement
The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales (ICAEW).
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:
-
(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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(2) the accounts do not accord with those records; or
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(3) 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 concerns 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.
Laura R Brain FCA 4 Windermere Rise Bailiff Bridge Brighouse West Yorkshire HD6 4FH
12 May 2025
5
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Statement of Parochial Church Council's responsibilities For the year ended 31st December 2024
The council members are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales require the council members to prepare accounts for each financial year which give a true and fair view of the financial activities during the year and of its financial position at the end of the year.
In preparing accounts giving a true and fair view, the council members should follow best practice and:
-
select suitable accounting policies and then apply them consistently;
-
make judgments and estimates that are reasonable and prudent;
-
state whether applicable accounting standards and statement of recommended practice have been followed, subject to any departures disclosed and explained in the accounts; and
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prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The council members are responsible for keeping accounting records that disclose, with reasonable accuracy, the financial position of the charity, and which enable them to ascertain the financial position of the charity and which enable them to ensure that the accounts comply with the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Statement of Financial Activities For the year ended 31st December 2024
Unrestricted Funds
| Note Income from: Donations and legacies 2(a) Fundraising activities 2(b) Investments 2(c) Church activities 2(d) Other 2(e) Total income Expenditure on: Charitable activities Church activities 3(a) Raising funds Fund raising trading costs 3(b) Other 6 Total expenditure Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Net income/(expenditure) |
General Designated Total 2024 Total 2023 £ £ £ £ £ 92,760 100 77,506 170,366 105,739 69,091 - 9,306 78,397 60,473 6,280 - 14,659 20,939 22,190 15,679 - - 15,679 10,692 - - - - 754 183,810 100 101,471 285,381 199,848 138,693 - 39,756 178,449 162,273 20,191 - - 20,191 19,956 985 - - 985 2,464 159,869 - 39,756 199,625 184,693 23,941 100 61,715 85,756 15,155 (17,000) - 17,000 - - 6,941 100 78,715 85,756 15,155 24,125 33,555 303,636 361,316 346,161 31,066 33,655 382,351 447,072 361,316 Restricted Funds |
|---|---|
The fund analysis for the year ended 31 December 2023 is detailed in note 15.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Balance Sheet
For the year ended 31st December 2024
| Note Fixed assets Investment in subsidiary undertakings 4 Current assets Debtors 7 Investments: CCLA Deposit Account Cash at bank: Current Account (Holy Trinity) Current Account (St. Augustine's) Deposit Account Liabilities Creditors: amounts falling due within one year 8 Net current assets Total net assets The funds of the Church: Unrestricted (General): General Fund Unrestricted (Designated): Memorial gift fund 10 Restricted: Garden fund 10 St Augustine's Fabric Reserve Fund 10 Flower fund 10 Bell Tower Fund 10 Heating fund 10 Memorial gift fund (Thomas Drake) 10 |
2024 2023 £ £ £ £ 1 1 15,517 14,304 299,406 280,978 82,636 31,035 1,178 841 53,749 36,073 452,486 363,231 (5,415) (1,916) 447,071 361,315 447,072 361,316 £ £ £ £ 31,066 24,125 33,655 33,555 33,655 33,555 599 599 354 - 51 21 6,233 2,871 218,844 8,534 156,270 291,611 382,351 303,636 447,072 361,316 |
|---|---|
Approved on behalf of the Parochial Church Council on 11 May 2025 and signed on its behalf by
Mr J Gould PCC Vice Chair
Mr J C Dobson PCC Treasurer to 31 December 2024
8
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements For the year ended 31st December 2024
1. Accounting policies
Basis of accounts preparation
The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards and the Statement of Recommended Practice "Accounting and Reporting by Charities" FRS102 version effective 2019.
The financial statements have been prepared in sterling under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. The financial statements present information about the church as an individual entity and not about its group. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Fund accounting
Restricted funds represent;
(a) income from trusts or endowments which may be expended on those restricted objects provided in the terms of the trust or bequest, and
(b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the 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 balance basis.
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Designated funds are unrestricted funds earmarked by the Church Council members for particular purposes.
Income
Planned giving, collections and donations are recognised when received.
Tax refunds are recognised when the income to which they relate is received.
Grants and legacies are accounted for when the PCC is legally entitled to the amounts due, the income is probable and can be measured reliably.
Gifts in kind are accounted for by a reasonable estimate of their value to the PCC or the amount they actually realised, if sold.
Dividends are accounted for when receivable, 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 Share is accounted for when due. Other expenses are recognised on an accruals basis as a liability is incurred. Expenditure includes VAT and is reported as part of the expenditure to which it relates:
Expenditure on raising funds comprises the costs associated with attracting voluntary income and the costs of trading for fundraising purposes including the Church shop and cafe.
Expenditure on charitable activities comprises those costs incurred by the Church in the delivery of its activities and services for its beneficiaries.
Expenditure on other expenses include the costs associated with meeting the constitutional and statutory requirements of the Church.
Tangible fixed assets
Consecrated and beneficed property is not included in the accounts in accordance with s.10(2)(c) of the Charities Act 2011. Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which may 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.
9
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
1. Accounting Policies (cont.)
Tangible fixed assets are valued at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Church equipment
20% straight line
Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
Investments
Investments are valued at the mid-market value at the balance sheet date and the gain/loss taken to the Statement of Financial Activities.
2. Income
Unrestricted Funds
| (a) Gift Aid Donations Non Gift Aid donations Tax recoverable Cash collections Collections for distribution Donations, appeals etc.: General/sum up In Church Safe/sum up St Augustine's Fabric Reserve Bell Tower donations Heating funds Memorial Gift Fund Income (inc Legacies) (b) Fundraising activites Fund raising events Café (c) Investments Bank interest HTSSG donation (d) Church activities Use of Church and Vestry Wedding & funeral fee income HTSSG rent (e) Other Misc income Photocopying Collections: Donations and legacies Planned giving: |
General Designated Total 2024 Total 2023 £ £ £ £ £ 50,646 - - 50,646 48,628 1,372 - - 1,372 1,542 14,989 - - 14,989 11,470 6,821 - - 6,821 7,258 - - 2,080 2,080 2,052 22 - 30 52 181 18,910 - - 18,910 16,052 - - 1,832 1,832 5,608 - - 3,698 3,698 250 - - 69,866 69,866 7,661 - 100 - 100 5,037 92,760 100 77,506 170,366 105,739 2,256 - 9,306 11,562 4,309 66,835 - - 66,835 56,164 69,091 - 9,306 78,397 60,473 73 - 14,659 14,732 12,493 6,207 - - 6,207 9,697 6,280 - 14,659 20,939 22,190 5,885 - - 5,885 5,265 9,074 - - 9,074 4,707 720 - - 720 720 15,679 - - 15,679 10,692 - - - - 754 - - - - - - - - - 754 Restricted Funds |
|---|---|
10
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
3. Expenditure
Unrestricted Funds
| (a) Church activities Missionary and charitable giving Ministry Diocesan Share Rectory cottage rent and expenses Church and Services Insurance premiums Lighting, heating and water Repairs and maintenance Replacement equipment Caretaking, cleaning and refuse Sacristy Service books and prayer cards Organists fees Church music Organ and piano maintenance Bell ringers Wedding & funeral fees paid out Sundry expense Education and youth groups Church management and administration Church administrators Advertising and signage Stationery, printing and postage Gen. admin. and office upkeep inc. phones Memorial gift fund - maintenance costs Heating project Bell Tower fund (b) Raising funds Café expenditure Café staff costs |
General Designated Total 2024 Total 2023 £ £ £ £ £ - - 2,080 2,080 2,052 89,000 - - 89,000 96,000 3,844 - - 3,844 2,616 9,304 - - 9,304 8,820 10,214 - 10,214 12,005 3,896 - 1,478 5,374 12,124 286 - - 286 116 33 - - 33 168 1,562 - - 1,562 1,619 494 - - 494 696 2,625 - - 2,625 1,410 133 - - 133 127 1,690 - - 1,690 1,120 1,430 - - 1,430 110 723 - - 723 1,873 506 - 506 504 445 - - 445 705 9,151 - - 9,151 8,327 - - 726 2,105 - - 2,105 1,497 1,252 - - 1,252 1,287 - - - - 6,814 - - 35,862 35,862 1,473 - - 336 336 84 138,693 - 39,756 178,449 162,273 12,416 - - 12,416 12,937 7,775 - - 7,775 7,019 20,191 - - 20,191 19,956 Restricted Funds |
|---|---|
11
Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
4. Investment in subsidiary undertakings
The Holy Trinity Skipton Support Group Ltd (HTSSG Ltd) was incorporated on 14 July 2006 and commenced trading on 1 September 2006. HTSSG Ltd is a general trading company, limited by shares, which is required by its Memorandum of Association to donate its pre-tax profits to the PCC of Holy Trinity, Skipton and St Augustine's Draughton.
The Leeds Diocesan Board of Finance owns the whole of the share capital on behalf of the PCC. This consists of 1 £1 ordinary share.
| Cost At 1 January 2024 & at 31 December 2024 Net book value At 31 December 2023 & at 31 December 2024 |
Shares in subsidiary undertaking £ 1 1 |
|---|---|
During the year payments were made to PCC of Holy Trinity Church consisting of rent of £720 (2023: £720) and donations under gift aid of £6,207 (2023: £9,697). There was a balance of £9,151 (2023: £9,247) included in debtors at the year end.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
| **5. ** | Staff costs | 2024 | 2023 |
|---|---|---|---|
| £ | £ | ||
| Wages and salaries | 16,926 | 15,346 |
During the year, the PCC employed 6 (2022: 6) part time staff, none of whom earned £60,000 p.a. or more.
Payments to PCC members
No fees or expense payments were made to the members of the PCC.
6. Other costs
| Quinquennial inspection - Draughton Independent Examiner's fees |
2024 2023 £ £ - 1,396 985 1,068 985 2,464 |
|---|---|
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
7. Debtors
| Other debtors Amounts due from subsidiary undertakings Prepayments and accrued income |
2024 2023 £ £ 5,846 210 9,151 9,247 520 4,847 15,517 14,304 |
|---|---|
Amounts due from subsidiary undertakings include amounts due over one year of £6,050 (2023: £6,050).
8. Creditors: amounts falling due within one year
| Accruals | 2024 2023 £ £ 5,415 1,916 5,415 1,916 |
|---|---|
9. Funds
The Designated Funds comprise the following:-
The Memorial Gift Fund contains donations and legacies received in memoriam. The fund is used for the purchase of various items of appropriate furnishings or aids to worship.
The Restricted Funds comprise the following:-
The Garden Fund contains donations for the general upkeep of the Church gardens.
The Flower Fund contains donations for flowers in the Church.
The Memorial Gift Fund restricted elements are legacies given specifically for the repairs and upkeep of the church. £150,000 of this fund is to be used towards the heating project at Holy Trinity.
The Heating Fund is to be used to fund a new heating system at Holy Trinity.
The Bell Tower Fund contains donations for the repair and maintenance of the bell tower and bells.
The St Augustine's Fabric Reserve Fund is to be used for repairs at St Augustine's.
Other funds received for specific projects and purposes were fully spent during the year.
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
10. Fund Movements
| Fund Movements | ||||||
|---|---|---|---|---|---|---|
| At 31 | ||||||
| At 1 January | December | |||||
| 2024 | Income | Expenditure | Transfers | 2024 | ||
| £ | £ | £ | £ | £ | ||
| Designated funds: | ||||||
| Memorial Gift Fund | 33,555 | 100 | - | - | 33,655 | |
| 33,555 | 100 | - | - | 33,655 | ||
| Restricted funds: Garden Fund St Augustine's Fabric Reserve Fund Flower Fund Bell Tower Fund Heating Fund Donations collected and passed on Memorial Gift Fund - Thomas Drake |
599 - 21 2,871 8,534 - 291,611 |
- 1,832 30 3,698 79,172 2,080 14,659 |
- (1,478) - (336) (35,862) (2,080) - |
- - - - 167,000 - (150,000) |
599 354 51 6,233 218,844 - 156,270 |
|
| 303,636 | 101,471 | **(39,756) ** | 17,000 | 382,351 | ||
| Analysis of net assets by fund Unrestricted fund: General Memorial Gift Fund Restricted funds: Garden Fund St Augustine's Fabric Reserve Fund Flower Fund Bell Tower Fund Heating Fund Memorial Gift Fund - Thomas Drake Unrestricted funds (designated): |
Fixed assets £ 1 - - - - - - - |
Investments £ - - - - - - - - |
Current assets £ 36,480 33,655 599 354 51 6,233 218,844 156,270 |
Current liabilities £ (5,415) - - - - - - - |
Non- current liabilities - - - - - - - - |
Fund balances £ 31,066 33,655 599 354 51 6,233 218,844 156,270 |
| 1 | - | 452,486 | (5,415) | - | 447,072 |
11. Analysis of net assets by fund
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
12. Related party transactions
Transactions with Holy Trinity Skipton Support Group Limited (HTSSG), a wholly owned subsidiary of the PCC, are shown in note 4 to the accounts.
Payments made to PCC members for expenses are disclosed in note 5 to the accounts.
13. Financial commitments
The grant received from Listed Places Of Worship Roof Repair Fund of £26,083 for the repair of the roof is repayable if the funders terms and conditions are broken within 10 years of the projects completion (i.e. before 4 February 2026).
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Parochial Church Council of Holy Trinity, Skipton and St. Augustine's, Draughton Notes to the Financial Statements (continued) For the year ended 31st December 2024
15. Statement of financial activities for year ended 31 December 2023 (comparative year)
| Unrestricted Funds | Unrestricted Funds | Unrestricted Funds | ||||
|---|---|---|---|---|---|---|
| St. | Restricted | Total | ||||
| Note | **General ** | Designated | Augustine's | Funds | 2023 | |
| £ | £ | £ | £ | £ | ||
| Income from: | ||||||
| Donations and legacies | 2(a) | 81,579 | 5,037 | 3,516 | 15,607 | 105,739 |
| Fundraising activities | 2(b) | 58,127 | - | - | 2,346 | 60,473 |
| Investments | 2(c) | 9,697 | - | - | 12,493 | 22,190 |
| Church activities | 2(d) | 10,692 | - | - | - | 10,692 |
| Other | 2(e) | 754 | - | - | - | 754 |
| Total income | 160,849 | 5,037 | 3,516 | 30,446 | 199,848 | |
| Expenditure on: | ||||||
| Charitable activities | ||||||
| Church activities | 3(a) | 134,641 | - | 7,275 | 20,357 | 162,273 |
| Raising funds | ||||||
| Fund raising trading costs | 3(b) | 19,956 | - | - | - | 19,956 |
| Other | 6 | 1,068 | - | 1,396 | - | 2,464 |
| Total expenditure | 155,665 | - | 8,671 | 20,357 | 184,693 | |
| Net income/(expenditure) | 5,184 | 5,037 | (5,155) | 10,089 | 15,155 | |
| Transfers between funds | (2,335) | - | 6 | 2,329 | - | |
| Other recognised gains/(losses): | 2,849 | 5,037 | (5,149) | 12,418 | 15,155 | |
| Gains on investment assets | - | - | - | - | - | |
| Net movement in funds | 2,849 | 5,037 | (5,149) | 12,418 | 15,155 | |
| Reconciliation of funds: | ||||||
| Total funds brought forward | 21,276 | 28,518 | 5,149 | 291,218 | 346,161 | |
| Total funds carried forward | 24,125 | 33,555 | - | 303,636 | 361,316 |
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