All Saints Parish Church Ilkley
ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL for the year ended 31 December 2022
PARISH OFFICE 6 Church Street Ilkley LS29 9DS Tel: 01943 816035 Email: office@ilkleyallsaints.org.uk Website: allsaintsilkley.org
REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2022
The members of the Parochial Church Council (PCC) present their annual report with the financial statements for the year ended 31 December 2022. The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts, the Charities Act 2022 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (SORP FRS 102) effective 1 January 2019.
The PCC is eligible for, and has chosen to, apply the disclosure exemption permitted by FRS102, Section 7.1B, and has not therefore presented a statement of cash flows in these financial statements.
REFERENCE AND ADMINISTRATIVE DETAILS
All Saints’ Church is a registered charity (No. 1130372). Its location is: Church Street Ilkley LS29 9DS
The Church banks with: HSBC 1 Wells Road Ilkley LS29 9JB
All Saint’s independent examiner is: Jonathan Frank BA Hons, ACA Knotts Farm Knotts Lane Tosside, BD23 4SJ
PCC Members & Officers – 2022 update (as at 31 December 2022)
| Position Held | Name of Person | Years in Office |
|---|---|---|
| Chair | Mike Coe | 4.5 |
| Associate Minister | Revd Diana Rees- Jones |
3 |
| Curate | Adam Roebuck | 1 |
| Warden(ex-officio) | Jessica Crossley | 0.5 |
| Warden(ex-officio) | David Taylor | 0.5 |
| Warden(ex-officio) | JennyLawson | 2.5(Term ended May2022) |
| Warden(ex-officio) | Chris Hack | 1(Term ended May2022) |
| Deanery Synod (ex-officio) | Francis Milward Hywel Rees-Jones |
5.5 (Resigned May 2022) 3 |
| Treasurer | Peter Crossley | 0.5 |
| Treasurer | Francis Milward | 3.5(Term ended May2022) |
| PCC Secretary | Alexandra Davies | Non-member |
| Elected(DeputyWarden) | Tim Kingsman | 0.5 |
| Elected(DeputyWarden) | JennyLawson | 0.5 |
| Elected(DeputyWarden) | Jessica Crossley | 3.5(Term ended May2022) |
| Elected(DeputyWarden) | David Taylor | 1(Term ended May2022) |
| Elected | Clive Brook | 6 |
| Elected | Alex Cockshott | 5 |
| Elected | Kate Brown | 3.5(Term ended May2022) |
| Elected | Paul Dix | 4 |
| Elected | Drusilla Wiggins | 3.5(Term ended May2022) |
| Elected | Ailsa Cummins | 3 |
| Elected | Michael Frankland | 2.5(Term ended May2022) |
| Elected | Charlotte Jarvis | 3 |
| Elected | Stuart Saxton | 3 |
| Elected | Alison Hodson | 0.5 |
| Elected | Kate Rudd | 0.5 |
STRUCTURE, GOVERNANCE AND MANAGEMENT
Day-to-day Management
Day to day management is carried out by the Vicar, Church Wardens and Deputy Church Wardens who meet regularly to raise and discuss issues, together with sharing of information, and take decisions. They also meet regularly with an Operations Team that includes the Associate Minister, Curate, Administrative Manager and others from time to time as appropriate. The Vicar is the spiritual leader of the church and is responsible, alongside the PCC, for the functioning of All Saints. Churchwardens have responsibilities for the fabric of the church buildings and for keeping records up to date, such as the Inventory and Terrier.
Governance
The Parochial Church Council (PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is registered with the Charity Commission.
The method of appointment of PCC members is set out in the Church Representation Rules. A church of the size of All Saints’ is entitled to elect 15 people onto the PCC. Once elected it is possible to retire each year after three years in office. After serving three years, members can be re-elected for one additional three-year term (i.e. 6 years in total) without having a break. The number of general members is agreed by the PCC and is based on the size of the church membership.
Elected PCC members are nominated by those church members on the Electoral Roll; publicity for this opportunity is given in the weekly notice sheet, by announcements at weekly worship services and by personal approach of any church member.
The Chairperson is the Vicar of the church. The Vice-chair is elected by the PCC. Churchwardens are elected annually for one year at the Meeting of Parishioners by those living within the parish and/or are on the Church Electoral Roll. Deanery Synod representatives are elected for three years.
Ex-officio members hold positions within the church which entitle them to be on the PCC. The term of office for these posts will directly relate to the term of office for the post that they hold. Co-opted members are invited to be members because of the role that they play within the church. The PCC appoints a Treasurer and a Secretary. If these officers are not elected as members, they can be co-opted.
The PCC usually meets six times a year. It has appointed committees and groups, who present reports to the PCC for their consideration and action. As ex-officio members of the PCC, the Vicar and Churchwardens can attend any committee and raise and/or respond to any matter on the agenda. Although the PCC has not got a formal structure for training of PCC members, it is aware of the need to make members conscious of their responsibilities. Where professional advice is needed by the PCC, this can often be found from those within the church congregation. All Saints is very fortunate to have a wide range of such skills and experience. On some occasions the help of the Diocese of Leeds is sought.
Church committees
Management Group (Standing and Finance Committee)
The purpose of the Management Group is to facilitate the effective management of church activities, with transparent reporting back to the PCC. The members of the Management Group included in 2022: Vicar, Curate, Treasurer, Wardens and Deputy Wardens. The Management Group is also responsible for considering the financial position of All Saints and making relevant recommendations to the PCC. The Management Group’s terms of reference are available upon request from the PCC Secretary.
Deanery Synod
The PCC can elect up to four representatives to the Ilkley Deanery Synod to represent All Saints and reports from this Synod are brought to the PCC for consideration.
CHURCH DEVELOPMENT AND HERITAGE
Context for Church Development and Heritage
A significant moment during 2022 was the conclusion of the work funded by the National Lottery Heritage Fund (then HLF) for our capital redevelopment work and for our heritage activity plan. After many years of various discussions and design concepts, sufficient clarification and fundraising was reached in 2015 to make an application to HLF. In 2016 an initial Development Grant was awarded, enabling the full design brief to be prepared and agreed by the PCC, and also providing encouragement for the additional fundraising required to match the 70% contribution from HLF. In 2018 the Full Grant was awarded enabling both the capital works in the church and for the new Link, and the provision of our extensive Heritage Activity Plan. The capital works were completed in 2019, and delivery of the Activity Plan reaching out into the community was completed during 2022.
Whilst much else has been achieved through this project for worship, mission and outreach over recent years, this report focusses on the activities of 2022.
Heritage
The Heritage team began 2022 knowing that we were entering the last six months of work to deliver our Heritage Activity Plan as agreed with and supported by the HLF.
From March 2020 it had been necessary to review and amend the activity plan because of the impact of the pandemic. We had had to reduce the number of events planned and our schools’ programme and visits were also affected. Nevertheless, by the end of 2021, we were pleased that some groups and local schools had started to contact us to arrange visits to the church in the new year.
The “Origins of Ilkley” Augmented Reality Heritage Trail , supported by Ilkley Business Improvement District Partnership, was held on April 2nd 2022. The Ilkley BID group accepted an offer made by the Heritage Manager to hold the launch of a new Augmented Reality Trail, The Origins of Ilkley, in the church. Once we had confirmed that the launch was to take place in the church, the Heritage Team combined the launch with an All Saints Heritage Festival that had been planned previously but had needed to be been postponed because of Covid. The route of the AR Trail ‘Origins of Ilkley’ was designed to guide local families and visitors to Ilkley around key heritage points in the town by focussing on important local characters. This meant that the audience for the trail would be able to see how a visit to the church would enhance the whole experience when taking part in the trail.
The Heritage team continued to work with Peel Entertainment (technical producers of the AR trail) throughout February/early March to finalise the content for the trail and then worked with Lisa Drake from Ilkley BID to organize the activities and the launch event on April 2nd . The event included an Easter Egg trail for children inside the church, meeting some of the characters from the trail played by actors including Sir William de Middleton, a Roman soldier and Donkey Jackson who brought two Donkeys with him and gave rides to children. The church backpacks that were made as part of the Activity Plan proved very popular with our visitors on the day. In the morning we had 60 families visit the church to find out about the AR trails being launched, the donkeys were the big pull! Then after 1:00pm Ilkley BID invited local VIPS from the Town Council and other Heritage Groups to the church to mark the launch of the App Discover Ilkley that gives access to all the town trails including Origins of Ilkley.
“Let the Stones Speak” was a celebration exhibition of all that had been undertaken and achieved through the HLF Activity Plan. Although Joy Bray had finished in her role as the Education and Activities Coordinator on April 8th she was fully involved in organising and curating the exhibition which was very much a showcase of all the events and activities that the Heritage Team have worked on throughout the duration of the project and despite the pandemic. The exhibition opened on 30[th] April and coincided with an Open Bell Tower morning and the ringing of the church bells as the doors opened. The exhibition stayed in place for a week and was there for the church family, for local community, and for visitors to find out about our church and celebrate all that has happened . On the opening day when the team were in the church for the church opening hours there were 30+ people came in to visit the church. Some wrote in the visitors’ book but not all of them. There were some further entries in the visitors’ book indicating that others visited during the week. The exhibition was heralded on social media and the purchase of a new freestanding display board for outside church helped to draw in passers-by. Inevitably this exhibition was not as big an event as we might have originally hoped for but it did highlight just how much we achieved in the face of the pandemic.
The Heritage Team has continued to work with Ilkley Manor House over the course of the year supporting and encouraging school heritage visits to both sites. We have continued to develop joint resources and have worked together to signpost groups to visit each of the sites when making their heritage visits to the town. This has been particularly important as schools have faced many pressures when recovering from the pandemic. There have been significant changes to local School Leadership Teams from the start of the new academic year in September 2022. The Heritage Manager has worked to update her school contacts to ensure that all local schools are aware of the significance of the church as a place to visit to enhance learning across the curriculum.
Through our joint working with the Manor House, in January we were approached by Dr Alex Gibson from Bradford University Department of Archaeology to enquire whether it would be
possible to carry out some surveys in the church. The department was carrying out some visual archaeology 3D modelling work at the Manor House using new equipment. They proposed using the same ground radar penetrating equipment both inside and outside the church to investigate whether there is any evidence of Anglo-Saxon remains on the site. Some surveying work was carried out in the summer months and followed up in December with further work planned for Spring 2023. To date nothing significant has come to light but the work of the archaeologists has encouraged us to put together some new resources for schools with a focus on the work of archaeologists to support Local Studies. It is now very important for schools to ensure that Local/Community studies are given a specific prominence on the curriculum so the work we have done and the resources that have been created are of interest to all our local schools, particularly the primary schools.
We had planned to take part in the National Heritage Open Day festival on 10th September by having an open church day with organised guided tours of the church to take place in the morning and the afternoon. Calls for volunteer stewards to help on the day were successful with 10 volunteers from the Church Family offering to give some time to meet and greet visitors to the church. Sadly, when the death of Her Late Majesty Queen Elizabeth II was announced on September 8th, 2022, we decided to cancel the festival event in the church to allow the church to be open for people to come to the church for quiet reflection and to pay their respects.
An increased number of guided tours and school visits took place during 2022:
24th February – Guided Tour by Heritage Manager for Ilkley BID
7th March – Heritage Talk by Heritage Manager for 35 members of All Saints’ Mothers’ Union
16th March – School Visit from Westville House School on their project “All Saints Church and the Growth of the Town” with 24 children and four staff, provided by Heritage Manager and Activities Coordinator
24th May - The Heritage Manager welcomed three teachers from Our Lady and St Brendan’s Primary School Bradford for an after-school tour of the church with a view to bringing some pupils during the second half of the Summer Term. Consequently the school booked a visit for 40 children which took place and was very successful with the school planning to promote a visit to us within their MAT of 13 schools; this is the first time, we have welcomed a school from outside the immediate local area. Our activity plan had proposed that we would be able to offer school visits to schools in the wider Bradford district, but this had not previously been possible because of the pandemic so it was exciting that this school made a visit and their responses to the heritage interpretation materials available were very positive.
27[th] May - Manor House Coffee Morning Coffee Morning: the Heritage Manager gave a presentation on the Heritage of All Saints Church and HLF Project at All Saints as a part of
the IMH Programme of Coffee Morning Talks. It was held at the church instead of the Manor House so that those who wanted could have a guided tour of the church afterwards. There were 25 people who attended this coffee morning. 8th July - School Visit Our Lady and St Brendan Catholic Academy Bradford 9th July - Meeting with Initial Teacher Training Lead from All Saints School 22nd November and Friday 2nd December - Two classes from Ashlands Primary School December 12th - All Saints Primary School Key Stage 1 visit to the church
Final Report to HLF
Considerable time was given during the year to prepare the Final Report to HLF . There had been detailed reports of progress, costs and delivery on a monthly basis during the capital phase then quarterly during the activity phase. The final report needed to focus on impact and outcomes. This report was submitted in August 2022. In response. The HLF’s Senior Investment Manager has responded “ Congratulations on completing a successful project ”. A copy of this report can be found via the All Saints website at this link to be found on the Heritage pages: https://www.allsaintsilkley.org/_data/site/91/pg/28/NLHFAllSaintsIlkleyEvaluationReport.pdf
Heritage Manager post
Although the external funding from HLF has completed, PCC has recognised the benefits of ongoing sustainability of the community programme. The contract of the Heritage Manager has been extended beyond the grant-funded period (albeit on reduced part-time basis) with particular focus to:
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Further develop our growing relationship with schools
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Increase and train the volunteer support network
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Continue archiving our heritage resources
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Host visiting groups
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Host academic researchers
Ongoing support to other churches
During 2022 we continued to give support directly to other churches who are considering or embarking upon their own development project. These have not only been local (as from Keighley) or across our own Diocese or wider Yorkshire, but from as far afield as Derbyshire and south London. All requests have received positive and full responses, often with site visits. Us sharing our experiences in this way is another dimension to our mission within our wider Christian family.
West Wing and looking to the future
During the summer of 2022, discussions were initiated to consider completion of the final element of the overall All Saints Development Project, termed “the West Wing”. In brief, the plans for this will enhance the hall of Church House to have a soundproofed floor level with the rest of our buildings, provide improved and safer storage, and provide improved heating and lighting, plus give greater access, flexibility and security to the office and meeting spaces at street level. Completion of the agreed plans was put on hold in 2019 for a pause in fundraising, and then the impact of Covid extended that pause. Discrete applications for grants have continued during that period, with some positive results of grants received and of other grants being intimated. As at early 2023, PCC is considering when and how to proceed.
Derek Twine, Development Coordinator Carry Lynott, Heritage Manager March 2023
ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE
| 2022 | 2021 | |
|---|---|---|
| Electoral roll | 210 | 210 |
| Average weeklyattendance | 160 | 143 |
| Easter | 194 | 75 |
| Christmas: Special services for schools Christmas Eve/Christmas Day services including Christingle |
766 766 |
505 318 |
| Baptisms | 7 | 2 |
| Weddings | 6 | 9 |
| Funerals | 13 | 15 |
The 2021 and 2022 figures do not include online church services, only physical Church attendance.
VICAR’S REFLECTIONS - 2023 Annual accounts
Dear all,
As I write my reflections on 2022 at All Saints, the first thing to say is thank you. I can’t overstate how vital your support has been to the fellowship at All Saints. Every member of the church family has played a unique role, and whatever you’ve given - prayerfully, practically, financially or pastorally; whether in a public or private way, has been greatly appreciated and highly valued. Whether you have been at All Saints for a few months, a few years or much longer you are an important part of the ‘jigsaw’ that is All Saints.
In many ways 2022 felt like a year of transition following the difficult and challenging events of the previous 2 years. A year when we saw changes in our mission and ministry being implemented - some pre-planned and some reacting to the opportunities before us. Amongst other things;
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We merged our two Sunday morning services into one service at 10.15am;
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We continued to see the growth of the Wednesday 11.00am Holy Communion service, not just as a worship service but also as a place of fellowship and pastoral support;
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We saw growth in our sung worship provision especially with the formation of the ‘youth’ worship band;
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We saw the upgrading and improvement in our online provision.
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We successfully recruited a full-time ‘Children’s & Youth Ministry Leader’ (Adam Robinson) who will begin his new role in April.
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We built relationships with churches and groups across the local community so that our resources can be a blessing and a benefit to the local community;
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We were proactively involved in the recruitment process that successfully appointed a new Headteacher at All Saints;
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We saw the establishment of the Tuesday Ukrainian Support event;
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We saw the continued growth of the monthly Sunday Board Gaming afternoon;
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We continued to take steps towards becoming ‘greener’ in our church life.
All of these have been great to see and have been an outworking of our commitment to be both a blessing to our community and a beacon for the Gospel.
But looking ahead to the next 12 months we continue to face significant challenges
a. Financial challenges
I said more about this on Stewardship Sunday in March, but in the past couple of years regular giving from the church has decreased. There are several reasons for this – many of them connected with the pandemic and the recent ‘cost-of-living’ crisis. I am always immensely grateful for anyone who gives financially to support the mission and ministry at All Saints but this is an area we need to continue to address prayerfully and practically.
b. Building challenges
We have great resources in our buildings that we can and do use in our mission and ministry. However the ‘Church House Clear Out’ earlier this year is a reminder that there is still work to be done as we plan for the financial and logistical practicalities of completing the ‘West Wing’ part of the long-term redevelopment project.
c. Ministry challenges
It has been great to welcome Adam Robinson (our Children’s and Youth Ministry Leader) to All Saints and we are looking forward to the positive impact that his leadership in this area will bring to us in the coming years. However, Adam joining us is more a much-needed investment than a magic bullet. The ideas and initiatives he brings will inevitably lead to changes in the structure of and the priorities of what we do at All Saints, and we all need to be ready to embrace the challenges that this change will bring.
d. Wider church challenges
The significant theological, doctrinal and practical questions that are a direct result of the issues highlighted in the ‘Living in Love and Faith’ material will continue to be in the spotlight in the
Church of England in the coming months. The outcome of July’s General Synod (and subsequent General Synods) will have implications for the future at All Saints, but at the moment we don’t know what they could be. As I said in my letter last year and my recent email, when there are definitive questions to discuss I will initiate that discussion at All Saints and clearly set out my views and opinions.
A wise vicar told me that the aim of any church should be to ‘build up the saints and to seek out the lost’. That will very much be at the heart of what happens at All Saints in the coming months. We need to faithfully hold onto the things that should never change but boldly be willing to change the things that hinder us fulfilling our God given task to be a blessing to our community and a beacon for the Gospel.
Ultimately, our hope and confidence are in God “ who is able to do immeasurably more than all we ask or imagine, according to his power that is at work within us, to him be glory in the church and in Christ Jesus throughout all generations, for ever and ever! Amen” Ephesians 3:20-21
Thanks again for all your encouragement, service and support. Yours in Christ,
Revd. Mike Coe Vicar: All Saints, Ilkley
FINANCIAL SUMMARY
Treasurer’s Report
Financial performance
A surplus of £59,945 was recognised in 2022 (2021: surplus £29,277. Total reserves at 31 December 2022 were £1,153,493 (2021: £1,093,493). On our general (unrestricted) fund there was a surplus of £43,819 compared with £12,063 in 2021.
Unrestricted Fund.
As against 2022 budget, both our income and expenditure were up by £11k leaving us very near to our original planned surplus. The total income receipts as highlighted were £273k of which £189k were generous voluntary givings, £36k tax gift aid and £35k being a very welcome legacy The voluntary givings have increased by 6.4% in 2022.
£243k was spent to provide Christian ministry from All Saints, including an increased contribution to the Parish share this year of £159,885 being a further increase of 0.49% on 2021. The parish share largely provides for clergy stipends, housing, plus support of other parishes and various training needs. This year the parish share request is for £166,000. The PCC is committed to paying this in full this year
Church and Link Development Fund
The contracts for our excellent heritage staff expired in mid-2022. We have now received all monies due to us from the Heritage Lottery Fund.
Church House Improvement Fund (West Wing)
Regarding our Church House Improvement Fund, further generous donations from members of £2.8k in 2022 has increased the balance to £45.4k with additional monies promised thanks to the good works of Derek Twine.
Reserves and Savings policy.
It is the PCC policy to try to maintain a balance of free reserves which equates to two months unrestricted payments. This is equivalent to £38k. It is held to smooth out fluctuations in cash flow and to meet emergencies. Our extra reserves have continued to recover since 2019 thanks to welcome legacies and grants. Our savings are held with the CCLA Church of England Deposit fund and HSBC Bank.
2023 Budget
The PCC has agreed a budget with a projected deficit of £28k. The PCC approve a budget on an annual basis.
Impact of Covid-19
The PCC continues to review the finances of All Saints Ilkley in the light of the Covid-19 virus and does not believe, at this time, that the impact of the virus will have a material adverse effect on the church’s financial position or liquidity. The church is following government guidelines and Church of England guidance in relation to the provision of the necessary health and safety measures for our staff and congregation. The PCC is very grateful to the church community for their continuing financial support during these challenging times.
Pension scheme
All Saints participates in the Pension Builder Scheme section of the Church Workers Pension Fund (CWPF) for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets of the schemes separately from those of the Employer and the other participating employers.
The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014, both of which are classed as defined benefit schemes.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers and that contributions are accounted for as if the Scheme were a defined contribution scheme.
A valuation of the Pension Builder scheme is carried out once every three years. The most recent scheme valuation completed was carried out as at 31 December 2019. This revealed, on the ongoing assumptions used, a funding shortfall of £4.8m. There has been no request from the scheme provider for deficit payments at the current time.
A valuation of the Pension Builder 2014 is carried out once every three years. The most recent scheme valuation was carried out as at 31 December 2019. The valuation at that date showed a scheme surplus on a funding valuation basis of £5.5m.
The pensions costs charged to the SoFA in 2022 of £1,115 are employer contributions payable (2021: £1,103).
Risk management
The major risks to which the PCC is exposed have been reviewed, and systems or procedures designed to manage those risks have been established.
Mike Coe Chair 9 May 2022
STATEMENT OF FINANCIAL ACTIVITIES for the year ending 31 December 2022
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2022 | 2022 | 2022 | 2021 | ||
| Notes | £ | £ | £ | £ | |
| Income and endowments from: | |||||
| Voluntary Income | 261,553 | 18,358 | 279,911 | 262,312 | |
| Activities for generating funds | 7,127 | - | 7,127 | 7,393 | |
| Church activities | 4,020 | - | 4,020 | 4,464 | |
| Other incoming resources | - | 10,929 | 10,929 | 21,094 | |
| Investment income | 1,247 | - | 1,247 | 1.329 | |
| Total | 2 | 273,947 | 29,287 | 303,234 | 296,592 |
| Expenditure on: | |||||
| Costs of generating voluntary | |||||
| income | - | - | - | 2,407 | |
| Church activities | 230,066 | 13,161 | 243,227 | 262,501 | |
| Governance costs | 62 | - | 62 | 2,407 | |
| Total | 3 | 230,128 | 13,161 | 243,289 | 267,315 |
| Net income/(expenditure) | 43,819 | 16,126 | 59,945 | 29,277 | |
| Transfers between funds | - | - | - | - | |
| Net movement in funds | 43,819 | 16,126 | 59,945 | 29,277 | |
| Total funds brought forward | 1,006,861 | 86,632 | 1,093,493 | 1,064,216 | |
| Total funds carried forward | 1,050,680 | 102,758 | 1,153,438 | 1,093,493 |
The accompanying notes on pages 19 to 25 are an integral part of this statement.
BALANCE SHEET as at 31 December 2022
| Notes | 2022 | 2021 | |
|---|---|---|---|
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 7 | 897,502 | 904,713 |
| Current assets: | |||
| Debtors and prepayments | 8 | 6,324 | 10,474 |
| Short term deposits | 9 | 84,812 | 83,710 |
| Cash at bank and in hand | 172,736 | 98,346 | |
| 263,872 | 192,530 | ||
| Liabilities falling due within one | |||
| year | 10 | (7,936) | (3,750) |
| Net current assets | 258,016 | 188,780 | |
| Total net assets | 1,153,438 | 1,093,493 | |
| Represented by: | |||
| Unrestricted | 11 | 1,050,368 | 1,006,861 |
| Restricted | 11 | 103,070 | 86,632 |
| Total funds | 1,153,438 | 1,093,493 |
The financial statements were approved by the Parochial Church Council on February 20[th] 2023 and signed on its behalf by:
Mike Coe (PCC Chair)
The accompanying notes on pages 19 to 25 are an integral part of this statement
NOTES TO THE ACCOUNTS - 31 December 2022
1. Accounting policies
Accounting convention
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, the applicable accounting standard FRS102 and SORP FRS102.
The financial statements have been prepared under the historical cost convention, with the exception of investments, which are included at market value and buildings, which are included at open market freehold value. The financial statements 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 affiliation to another body, nor those that are informal gatherings of church members.
Income and endowments
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. Dividends are accounted for when receivable, interest is accrued. Unrealised gains or losses on investments are accounted for on revaluation of investments at the 31[st] December. 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. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure generally recognised when it is incurred and is accounted for gross.
Tangible fixed assets
Consecrated and benefice property is not included in the accounts in accordance with s.96 (2)(a) of the Charities Act 1993.
Movable church furnishings held by the vicar 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). Anything acquired prior to the year 2000 is not valued in the financial statements. Expenditure on fixed assets costing less than £1,000 is written off when incurred.
Depreciation is provided at the following annual rates in order to write off each asset, within church equipment, over its useful economic life.
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20% on a straight-line basis
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10% on a straight-line basis and
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5% on a straight-line basis.
It is the PCC’s policy to maintain the properties in a continual state of repair for the benefit of the Church and community which it serves. Accordingly, the members consider that the life of these properties, already of an age, are so long, and residual values based on prices at the time of acquisition so high, that any depreciation would be insignificant.
Funds
General funds represent the funds of the PCC that are not subject to any restriction regarding their use and are available for application on the general purposes of the PCC.
Restricted funds represent incomes 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 the 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. Cash, whether it is held in a current account or short term deposits, is also managed as a single asset
Investments
Investments are valued at the market value at the 31[st] December.
Support costs
Support costs comprise office supplies, IT, telephone, financial, administration and caretaker salary costs and miscellaneous expenses. These costs are reallocated on the basis of approximately 80% to church activities and 10% each to costs of generating voluntary income and costs of governance.
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
| 2. Income and endowments | Unrestricted | Restricted | ||
|---|---|---|---|---|
| Funds | Funds | Total | Total | |
| 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | |
| Voluntary Income | ||||
| Gift aided giving | 152,153 | 2,376 | 154,529 | 162,119 |
| Other giving | 28,448 | 3,682 | 32,130 | 37,725 |
| Other collections at services | 4,416 | - | 4,416 | 2,480 |
| Tax recoverable | 36,592 | 450 | 37,042 | 37,953 |
| Sundry donations | 5,296 | 11,850 | 17,146 | 1,979 |
| Legacies | 34,648 | - | 34,648 | 20,055 |
| 261,553 | 18,358 | 279,911 | 262,312 | |
| Activities for generating funds | ||||
| Church house lettings | 7,127 | - | 7,127 | 4,891 |
| Fund raising income | - | - | - | 2,502 |
| 7,127 | - | 7,127 | 7,393 | |
| Church activities | ||||
| Fees | 3,894 | - | 3,894 | 4,278 |
| Other funds | 126 | - | 126 | 186 |
| Magazines and books | - | - | - | - |
| 4,020 | - | 4,020 | 4,464 | |
| Other incoming resources | ||||
| Grants | - | 10,929 | 10,929 | 20,963 |
| Insurance income | - | - | - | 131 |
| - | 10,929 | 10,929 | 21,094 | |
| Investment income | 1,247 | - | 1,247 | 1,329 |
| Total income and endowments | 273,947 | 29,287 | 303,234 | 296,592 |
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
3. Expenditure
| Expenditure | |||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| Funds | Funds | Total | Total | ||
| Notes | 2022 | 2022 | 2022 | 2021 | |
| £ | £ | £ | £ | ||
| Costs of generating voluntary | |||||
| income | |||||
| Fundraising administration | 2,676 | - | 2,676 | 2,407 | |
| Fundraising events | - | - | - | - | |
| 2,676 | - | 2,676 | 2,407 | ||
| Church activities | |||||
| Mission and vision | 263 | - | 263 | 6,750 | |
| Parish share to diocese | 159,885 | - | 159,885 | 159,100 | |
| Ministry | 381 | - | 381 | 158 | |
| Youth work | 1,697 | - | 1,697 | 3,819 | |
| Worship | 3,559 | - | 3.559 | 1,899 | |
| Church services supplies | 464 | - | 464 | 157 | |
| Hospitality | 324 | - | 324 | 95 | |
| Communications | 1,131 | - | 1,131 | 1,302 | |
| Magazines, cards and books | - | - | - | - | |
| Staff costs | 4a/6 | 2,653 | 7,622 | 10,275 | 26,691 |
| Staff expenses | 673 | - | 673 | 249 | |
| Major developments | - | - | - | - | |
| Repairs and maintenance | 4,829 | - | 4,829 | 10,878 | |
| Depreciation | 8,517 | - | 8,517 | 8,253 | |
| Utilities | 11,330 | - | 11,330 | 13,726 | |
| Insurance | 5,899 | - | 5,899 | 5,636 | |
| Rates | 1,556 | - | 1,556 | 750 | |
| Heritage activity | 0 | 5,539 | 5,539 | 3,749 | |
| Bank charges | 149 | - | 149 | 32 | |
| Support costs | 6 | 21,404 | - | 21,404 | 19,257 |
| 227,390 | 13,161 | 240,551 | 262,501 | ||
| Governance costs | |||||
| Professional fees | 62 | - | 62 | - | |
| Governance | 2,676 | - | 2,676 | 2,407 | |
| - | - | - | 2,407 | ||
| Total expenditure | 230,128 | 13,161 | 243,289 | 267,315 |
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
4a. Staff costs
In 2022, the Church had four part-time employees (2021: six) whose wages during the year were:
| ere: | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Gross wages and salaries | 31,386 | 44,070 |
| Pension costs | 1,635 | 1,103 |
| Total staff costs | 31,386 | 45,173 |
In the expenditure analysis in note 3, the financial, administration and caretaker salary costs are included within support costs (see also note 5 below).
4b. Members’ remuneration and benefits
No payments were made to any PCC members, persons closely connected to them, or other related parties during 2022. (One employee also served as a member of the PCC during the year until 30 June 2021.)
5. Mission spend
| . Mission spend | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Mission partners: | ||
| Church Mission Society | - | 1,500 |
| Diocese of Sittwe in Myanmar | - | 1,500 |
| Mission Aviation Fellowship | - | 1,500 |
| Tear Fund | - | 1,500 |
| Childrens’ Society | 13 | - |
| Ilkley Food Bank | - | - |
| Sub-total | - | 6,000 |
| Other charities, agencies and appeals: | ||
| Saltmine events | - | - |
| Otley Christian Resources Hub | 250 | 750 |
| Sub-total | - | 750 |
| Total | 263 | 6,750 |
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
6. Support costs
| . Support costs | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Office supplies/IT | 1,621 | 4,176 |
| Telephone | 1,293 | 1,176 |
| Staff costs | 22,745 | 18,483 |
| Sundry expenses | 1,097 | 236 |
| 26,756 | 24,071 |
7. Tangible Support fixed assets
| Land and | Church | ||
|---|---|---|---|
| buildings | equipment | Total | |
| £ | £ | £ | |
| Cost | |||
| At 1 January 2022 | 856,290 | 153,039 | 1,009,329 |
| Additions | - | 1,306 | 1,306 |
| Disposals | - | - | - |
| At 31 December 2022 | 856,290 | 154,345 | 1,010,635 |
| Depreciation | |||
| At 1 January 2021 | - | 104,616 | 104,616 |
| Disposals | - | - | - |
| Charge for the year | - | 8,517 | 8,517 |
| At 31 December 2022 | - | 113,133 | 113,133 |
| Net book value | |||
| At 31 December 2022 | 856,290 | 41,212 | 897,502 |
| At 31 December 2021 | 856,290 | 48,423 | 904,713 |
The premises at No.4 & No.6 Church Street and Church House were valued on an open market rent freehold value, subject to the lease on No.4 Church Street, by David Margerison & Partners, Chartered Surveyors, on the 15[th] February 2008. Subsequent additions to these properties have been included at historical cost.
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
- Debtors and prepayments
| 8. Debtors and prepayments | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Income tax recoverable | 1,265 | 5,353 |
| Other debtors | - | 5,090 |
| Prepayments and accrued income | 5,059 | 31 |
| 6,324 | 10,474 | |
| 9. Current asset investments | ||
| 2022 | 2021 | |
| £ | £ | |
| Parish deposit fund | 84,812 | 83,710 |
| 10. Liabilities falling due within one year | ||
| 2022 | 2021 | |
| £ | £ | |
| Accruals and deferred income | 5,638 | 3,061 |
| Taxation and social security | - | - |
| Funds held for others | 2,080 | - |
| Other creditors | 218 | 689 |
| 7,936 | 3,750 |
NOTES TO THE ACCOUNTS - 31 December 2022 (continued)
- Movement in funds
| 1. Movement in funds | |||||
|---|---|---|---|---|---|
| 1 January | Income | Expenditure | 31 December | ||
| 2022 | (note 2) | (note 3) | Transfers | 2022 | |
| Movement in restricted funds | £ | £ | £ | £ | £ |
| Church development fund | 15,597 | - | (3,772) | - | 11,824 |
| Heritage Lottery Fund | (3,937) | 14,611 | (9,239) | - | 1,435 |
| Church House development fund | 42,617 | 2,826 | - | - | 45,443 |
| Youth Work | 29,689 | 11,000 | (612) | - | 40,077 |
| Saltmine | 1,522 | - | - | - | 1,522 |
| Barnabus fund | 871 | - | - | - | 871 |
| Other funds | 273 | 850 | - | 194 | 1,317 |
| Total | 86,632 | 29,287 | (13,623) | 194 | 102,490 |
| Movement in designated funds | |||||
| Maintenance and development | 1,500 | - | (1,306) | (194) | - |
| Church House development fund | - | 590 | - | - | 590 |
| Heritage Lottery Fund | - | - | (9) | - | (9) |
| Mission | - | - | - | - | - |
| Parish share 2021 | - | - | - | - | - |
| Total | 1,500 | 590 | (1,315) | (194) | 581 |
| Movement in unrestricted funds | |||||
| General fund | 1,005,361 | 273,360 | (228,353) | - | 1,050,368 |
| Total funds | 1,093,493 | 303,237 | (243,291) | - | 1,153,438 |
27 All Saints Parish Church Ilkley Report of the Independent Examiner to the Parochial Church Council of the E¢¢le$iastical Parish of All Salnts, Ilkley This report on the financial Statements of the Porochiol Church Council for the year ended 31 December 2022, which are sel out on the pages immediafely preceding, is in respect of an exominofion carried out in accordance with the Church Accounting Regulations 2006 and section 144 of the Charities Act 2011. I report to the charity's trustee5 on my examination of the accounts ol the above charity for the yearended 31 December2022. Responsibilllles and basls of report As the charily's trustees. you ore responsible for the preporolion ol the occounts in accordonce with the requirements of the Chorities Act 2011 I'the Act'l. I report in respect of my examination of the charity's occounts carried out under section 145 of the 2011 Act and in corrying out my examinotion. I have followed all the opplicable Directions given by the Charity Commission under section 145151 Ibl of the Act. Independent Examlnerfs statement I hove completed my exomination. I confirm that no material matters have come to my ottention in connection with the examination which gives me cause to believe thot in. onv material respect.. the accovnling records were not kept in occordance with section 130 of the Charities Act.. or the occovnts did not accord with the accounting records,. or the accounts did not comply with the opplicable requirements concerning the form and content of accovnls set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement thot the accounts give o 'tnJe and fair. view which is not a motler considered as part ol an independent exominotion. I hove no concems and hove come ocross no other matters in connection with the exominetion to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Date.. 9 May 2022 Jonathan Frank BA Hon5. ACA Knotts Farm, Knotts Lane, Tosside. BD23 4SJ