**1** **All Saints Parish Church Ilkley** # **All Saints Parish Church Ilkley** # ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL for the year ended 31 December 2024 PARISH OFFICE 6 Church Street Ilkley LS29 9DS Tel: 01943 816035 Email: office@allsaintsilkley.org Website: allsaintsilkley.org Charity No: 1130372 **2** **All Saints Parish Church Ilkley** ## REPORT OF THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31DECEMBER 2024 The members of the Parochial Church Council (PCC) present their annual report with the financial statements for the year ended 31 December 2024. 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 Well Croft Shipley BD18 3QH All Saint’s independent examiner is: Jonathan Frank BA Hons, ACA Knotts Farm Knotts Lane Tosside, BD23 4SJ **3** ## **All Saints Parish Church Ilkley** ## **PCC Members & Officers – 2024 update (as at 31 December 2024)** |**Position Held**|**Name of Person**|**Years in Office**| |---|---|---| |Chair|Mike Coe|6.5| |Associate Minister|Revd Diana Rees-Jones|5| |Curate|Adam Roebuck|Position ended October 2024| |Warden(ex-officio)|Jessica Crossley|2.5| |Warden(ex-officio)|David Taylor|2.5| |||| |||| |Deanery Synod (ex-officio)|Hywel Rees-Jones
Hugh Lorimer
Clive Brook
Judith Osborne|5
1.5
1.5
0.5| |Treasurer|Peter Crossley|2.5| |||| |PCC Secretary|Alexandra Davies|Non-member| |Elected(DeputyWarden)|Tim Kingsman|2.5| |Elected(DeputyWarden)|JennyLawson|Term ended May2024| |||| |||| |Elected|Clive Brook|6(term ended May2024)| |Elected|Alex Cockshott|6(term ended May2024)| |Elected|Jack Bacon|0.5| |Elected|Paul Dix|5(term ended May2024)| |Elected|Bernice Davenport|0.5| |Elected|PennySinclair|0.5| |Elected|Paul Davies|0.5| |Elected|Charlotte Jarvis|5| |Elected|Stuart Saxton|5| |Elected|Alison Hodson|2.5| |Elected|Kate Rudd|2.5| **4** ## **All Saints Parish Church Ilkley** ## 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. **5** ## **All Saints Parish Church Ilkley** 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 2024: 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. **6** ## **All Saints Parish Church Ilkley** ## ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE ||**2024**|**2023**| |---|---|---| |Electoral roll|225|216| |Average weeklyattendance|190|181| |Easter|259|222| |Christmas:
Special services for schools
Christmas
Eve/Christmas
Day
services including Christingle|567
1,015|534
998| |Baptisms|9|5| |Weddings|4|7| |Funerals|12|11| The 2023 and 2024 figures do not include online church services, only physical Church attendance. **7** ## **All Saints Parish Church Ilkley** ## Vicar’s Report ## Dear all, As I write my reflections on 2024 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. During 2024 there were several significant events that shaped and framed the year, all of which has a direct impact on our ongoing and future mission and ministry. ## **a.Phase 2 Fundraising Appeal** After a pause of 5 years, the PCC decided to give the go-ahead to a fundraising appeal for Phase 2 of our building project - the redevelopment of Church House, upstairs and downstairs. The planned work included raising and soundproofing the hall floor, removing the false ceiling in the hall to open up the roof space, improving access to the kitchen hatch from the hall, providing improved accessible storage in the hall and providing new heating and lighting upstairs and downstairs. When finished the new buildings would provide substantive and long-term benefits to our mission and ministry by providing the same quality of facilities across all our church buildings and improved facilities for all church groups and activities. This would give us a great foundation to help grow our children’s and youth work and improve the resources we could offer for community usage. Throughout 2024 we fundraised for Phase 2A with a particular focus on both inviting the church family to give generously and the running of fundraising events (i.e. Easter Egg Hunt in March, Yorkshire Three Peaks Challenge in July, the ‘Great All Saints Auction’ in November). In September the PCC decided to focus our attention on what has become known as Phase 2A, essentially the work on the upstairs of Church House, as the fundraising for this was more achievable and would mean that we were likely to be able to begin the building work in the early part of 2025. By God’s grace and through the sacrificial generosity of the church family we raised the funds required to enable us to go ahead for the building work. The building work did begin in early 2025 and is aimed to be completed by Easter. ## **b.Financial challenges** 2024 continued to be a difficult time with the ongoing cost of living crisis, something that had a very real effect on the everyday lives and decisions of everyone in the church family and the local community. Combined with our focus on fundraising for Phase 2A, this meant that regular giving (both direct & indirect) decreased in 2024. **8** ## **All Saints Parish Church Ilkley** We still managed to pay our full Parish Share ((£157,824) in 2024 and were still able to maintain our various aspects of mission and ministry, but encouraging increased regular giving from the church family will be a key focus in 2025 as we seek to give greater stability to our ongoing finances. As always I am immensely grateful to anyone who gives financially to support the mission and ministry at All Saints. ## **c.Ministry changes** In October, Adam, Ann, Arthur and Alexander Roebuck’s time at All Saints ended as Adam’s curacy ended after 3½ years. Adam is now the Vicar of St. John, Clayton in Bradford, and many of the All Saints church family attended his licensing service in November. We have been so grateful to God for the ministry of Adam & Ann in their time with us. As I said at their last service at All Saints, there is a ‘Roebuck family shaped hole’ in our church family and an ‘Adam shaped hole’ in our leadership team. We continue to pray that God will bless his leadership and ministry at St. John’s. ## **d. My sabbatical (May-June)** I took a 3 month sabbatical where I stepped back from the day-to-day ministry and leadership at All Saints. I had a fruitful time reading, praying, walking the Coast-to-Coast Path, holidaying in Europe and generally having time and space to reflect on my mission, ministry and leadership at All Saints in the years leading up to my retirement at some point before 2033. An outcome from that time was my invitation to the church family to join me in doing the ‘Practicing the Way’ course. I found this to be a very helpful resource to enable and facilitate greater intentional discipleship of Jesus in everyday life. An initial sermon series in November has led to many in the church family undertaking the course in small groups in 2025. I believe this will lead to long-term benefit in the whole church, individually and together. ## **e. 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 continue to be in the spotlight in the Church of England. At the moment there is still uncertainty about what could be proposed in the coming months. The outcome of the General Synods this year will have implications for the future at All Saints, but at the moment we don’t know what they could be. As I have said previously, when there are definitive questions to discuss, and where Bishop Nick has given guidance on how to approach those questions, I will initiate a discussion at All Saints and clearly set out my views and what I intend to do in my role and with my responsibilities as the incumbent of All Saints Ilkley. In the last year, the growing awareness of historic and ongoing safeguarding failures in the life of the Church of England have been a painful and shameful experience for the church. I **9** ## **All Saints Parish Church Ilkley** am immensely grateful for the dedicated and diligent work of the safeguarding team at All Saints (Charlotte Jarvis, Liz Taylor & Rachel Lickiss) but we need to remember that safeguarding is the concern of the whole church family. If you have any concerns in this area please do share them with the appropriate person at All Saints. ## **f. ‘Continue’** As in 2023, a Bible passage that has encouraged me in the past year is Colossians 2:6-7 _“Just as you received Christ Jesus as Lord, continue to live your lives in him, rooted and built up in him, strengthened in the faith as you were taught and overflowing with thankfulness.”_ It reminds us that in an ever-changing world, there are some key things that should never change. ‘Continue’ might not be the most dramatic or exciting instruction to hear, but in the context of our Christian faith, individually and as a church family, it’s the most important. Thanks again for all your encouragement, service and support. Yours in Christ, ## _**Revd. Mike Coe - Vicar: All Saints, Ilkley**_ **10** ## **All Saints Parish Church Ilkley** ## Report on Phase 2A development progress Following a decision by the PCC in November 2023 to agree a design for Phase 2 of All Saints Church development and appoint Dobsons as principal contractors, the work of the Building Project Steering Group paused whilst a fund raising appeal took place starting in January 2024. Following a successful appeal, with great generosity shown by church members and some further grants being awarded, the PCC met in September 2024 and agreed to proceed with Phase 2A which in brief 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 whilst reducing the environmental impact of the building . Work on Numbers 4 and 6 Church Street was not approved at this time, in part due to cost and in part with the need to reconsider the best way forward for Number 6 in light of the Church Office moving to the main church building. Listed building consents were obtained, final designs agreed, Dobsons submitted their final tender in November 2024 and the PCC agreed the approach on 25th of that month. Dobsons commenced limited structural preparatory work in December 2024, with the full works commencing on 5th January 2025 with a provisional completion date of 31st March 2025. The total cost (including pre construction work already paid for) is estimated at around £300,000. At the time of writing, work is proceeding on schedule and to cost. Tim Kingsman Deputy Church Warden, Chair of BPS **11** ## **All Saints Parish Church Ilkley** ## Children and Youth Ministry Leader Report **Introduction:** The past year has been a time of growth and development for our Youth and Children's work. Through our various ministries, we have sought to provide a nurturing environment for children and young people to explore faith, build community, and grow spiritually. This report highlights the key areas of our work over the past year and outlines our goals for 2025. **Sunday Morning Groups (Tiny Saints, Little Saints, and Saints):** Our Sunday morning groups continue to be a vital part of our children's ministry. - **Tiny Saints** (Babies) provides a welcoming and interactive space for our youngest members to begin their faith journey through parent-led stories, songs, and play. In 2024, the provision for Tiny Saints improved with the addition of the screen to allow parents to better engage with the service. - **Little Saints** (Pre-school & Reception) engages children with Bible stories, crafts, and activities that help them understand and apply biblical teachings. - **Saints** (School Years 1 - 6) offers deeper discussions and opportunities for discipleship through interactive games, crafts, songs, praying together, and more. We have seen steady attendance and engagement, and I am grateful for the dedicated volunteers who lead and support these sessions. Our Saints and Little Saints team have done a fantastic job leading this ministry during 2024. As we head into 2025 our Saints and Little Saints groups will stop whilst we have the phase 2 building work. The time off will give us time to reflect on how we want to shape Saints and Little Saints for the years to come. **Joining-the-Dots:** Joining-the-Dots continues to be an essential ministry, providing a space for children and families to connect faith with songs and relational connections. Throughout 2024, Joining-the-Dots ran on Thursdays and Fridays with mixed numbers. Although we do not want to measure success in numbers, Friday Dot’s numbers were too sporadic to **12** ## **All Saints Parish Church Ilkley** feasibly continue as it was. Therefore, we made the difficult decision to stop Friday Dots for the time being moving into 2025 and focus on Thursday Dots. Thursday Dots continues to have strong numbers and Suzanne and the team are doing a fantastic job. Thank you to everyone who has been involved in either Dots session. **Schools Work:** Our engagement with local schools has grown this year. My link with All Saints Primary has continued to develop. I have had increased opportunities to lead assemblies, RE lessons, and lunchtime clubs, reaching children who may not otherwise encounter the Christian faith. This was especially clear during Mike’s sabbatical, where, in his absence, I was able to build on the relationship I already had. Mike and I continue to offer a great range of collective worship assemblies. Stacey Simmonds (RE lead) and I have developed an RE council which allows children to have input into the religious experience of the church, including implementing reflective spaces, inputting into school services and helping to shape collective worships. I have also spent time with the year 6 students during their transition to secondary school, leading transition sessions and workshops with a Christian message. IGS: After a long process, Michael Johnstone (Christchurch) and I have developed links with the grammar school building links with students through a lunchtime club and working with the Christian Union. Additionally, we both help out at the annual ‘Diversity Day’ project, which gives students a chance to spend time learning and understanding different world religions. This has been a successful way of engaging with students across the school. **Intergenerational Services:** We have made significant progress in making our services more intergenerational. We have run five intergenerational services (not including 2025). The congregation has received them well. My aim throughout 2024 was to adapt a different aspect of the service each time to be more intergenerational (prayers, sermon, liturgy etc…). This was to test what worked and what needed more consideration. As we move into 2025, intergenerational services will continue to develop. The intergenerational team is growing, and as we continue to run intergenerational services, there is no doubt that they improve every time. **13** ## **All Saints Parish Church Ilkley** **Release (years 7 - 13):** Release has continued to provide a safe and welcoming space for young people to explore faith, discuss relevant topics, and support one another. Through games, discussions, and prayer, we have seen young people grow in confidence and deepen their relationship with God. Numbers have remained steady on a Sunday evening but it is clear that their faith in God deepens every year. The team hopes to develop the work of Release in 2025. **TNT (years 8 - 13):** Tuesday Night Teaching has had a fantastic year of spiritual growth in 2024. We have seen new young people and leaders attend the sessions. Studying the Bible with our young people and learning from their insights and questions has been a joy. Thanks to Jack Bacon and the TNT team for continuing this ministry for our young people. **Church House Development:** We look forward to the completion of the Church House redevelopment and to see how these new facilities will impact our mission and ministry. ## **2025 Goals:** ## 1. **Further Implementation of Intergen:** - We aim to embed intergenerational connections more deeply into our church life by creating additional opportunities for intergenerational interaction. ## 2. **Growing Our Children and Youth Teams:** - Recruiting, training, and equipping more volunteers to sustain and expand our work with children and young people. ## **3. Continue to nurture the faith of all our young people:** - Offer more opportunities to serve in our church throughout 2025 - Consider how we can provide more avenues for our young people to explore faith and draw closer in their relationship with God. **14** ## **All Saints Parish Church Ilkley** **Conclusion:** We are incredibly thankful for the volunteers, parents, and church members who have supported our Youth and Children's work over the past year. As we look ahead to 2025, we remain committed to nurturing the our young people’s faith, fostering intergenerational connections, and strengthening our teams to continue our mission and ministry to children, young people and their families. Thank you for your continued prayers and support. ## **Adam Robinson** **15** ## **All Saints Parish Church Ilkley** ## **Heritage Report for AGM 2025** ## **Visitors/Heritage Enquiries** During 2024 the church has continued to welcome a steady number of visitors to the church. Many of them do leave positive comments in the Visitors’ Book and mention their appreciation of the Heritage Information available to them. Quite a few of the comments left in the Visitors’ Book have also noted their appreciation in finding the church open to visitors at all. This year has seen an increase in the number of people contacting us with specific, individual heritage enquiries mostly connected to personal genealogy research. The Heritage Manager always responds giving them the information they need to find the Parish Registers at WYAS. She has also enjoyed helping 4 different people by finding wedding and baptismal certificates using her own subscription to Ancestry. In each case the individuals have donated using the contactless machine in church. Over the course of the year the Heritage Manager has given guided tours to 2 U3A Groups and the Initial Teacher Training Group from All Saints. All these tours were in April/May after Easter. For the first time this year the Heritage Manager has given 2 guided tours to small groups (4 -6) who have contacted the church because they are visiting the town on holiday and wanted to make sure they would be able to see the church. They indicated that they had made use of the church website before they visited the town. ## **Manor House Collaborative Work** The heritage work with the Manor House continued throughout 2024. The Heritage Manager working with Julia Richards from the Manor House finished working on the resources they had been developing and were able to use them with pupils from several schools visiting The Manor House in March and April 2024. An element of each of these school visits was a visit to the church where the children were able to see how stones from the Roman Fort were reused to build the first church on the site. They are always fascinated to learn that we have been recycling here at All Saints for centuries! Each of the schools brought 3 different classes on different days in one week. Mount Pleasant School from Lancashire brought 92 children and Wibsey School brought 90 children. Both schools gave very positive feedback to the Manor House after the visits. In April, the Manor House hosted an afternoon for the Post-Graduate ITT trainees from All Saints. Julia Richards, Carry Lynott and Alex Cockshott gave short presentations and answered questions from the trainees on how both the Manor House and the Church could be used as resources to enhance local history learning in their schools. 15 students attended this workshop and gave us positive feedback after the session. ## **Events and Activities 2024** **1[st] August Yorkshire Day** – The church was open all day for general visits and to encourage families to come in over the school Summer Holidays there was a range of church trails, set out and available for children to complete as they visited the church. **16[th] September Yorkshire Churches Open Day** **16** ## **All Saints Parish Church Ilkley** Once again, we took part in Yorkshire Churches Open Day on Saturday 16[th] September 2024. My call for volunteers from the church family meant that 10 volunteers were able to support on the day which was great. The Heritage Manager offered two guided tours on the day both had 6 visitors for each tour. In addition, John Cockshott brought 20 visitors to the church to view the reused Roman Altar stones. There was a steady stream of other visitors to the church who wanted to self-guide and who were able to use the printed guides that were offered by our volunteers. Two of the volunteers commented after the event: Thank-you Carry, it was great to be involved, I think I enjoyed as much or more than our visitors. Please put me on your list if you need help with something similar. It was very enjoyable, and I’d love to be involved with anything else you may have need for on the heritage side of things. An extra special element to our Yorkshire Churches Open Day event was the presence of Year 5 pupils from All Saints Primary School. 10 pupils and 2 teachers were present throughout the day stationed by an exhibition of their project work on the stories of soldiers whose names are on the First World War Memorial in church. The children enjoyed talking to our visitors on the day and shared with them the research they had carried out. ## **All Saints School Work** 2[nd] May 2024 for the first time the primary school used the church to welcome the pupils from Copthorne Academy in Bradford their partner school from the Bradford Linking Schools Partnership. Together with Adam Robinson and Adam Roebuck we held an activity afternoon for 120 pupils from both schools. The Heritage Manager ran a heritage activity for the different groups of Year 3 pupils from both schools across the afternoon. The afternoon was very successful, and Copthorne Academy loved being able to use the church space for the children to meet up and have the activity session on their visit to their partner school. After the attendance of Year 5 pupils from All Saints Primary School to lead the act of Remembrance in church November 2023 the pupils continued their research work on some of the soldiers named on the WW1 Memorial in Church. This research work was carried out during the rest of the academic year as part of their local history studies. It was then submitted as a competition entry to the Western Front Association in June 2024. The Heritage Manager worked with the children to support this work attending History Club sessions run by Laura Quinlan the teacher leading this work throughout the year. In July the school were told they had won the Primary School Category of the competition, and they were invited to take a small group of the pupils to London on Armistice Day to lay a wreath at the Cenotaph during the Western Front Commemorations on the 11[th of] November. The children chosen from the class to go to London were the 7 children who had attended our church to lead the Act of Remembrance at the Remembrance Day service in November 2023. The Heritage Manager was delighted to be able to go to London with the pupils on 11[th] November and see them lay their wreath at the Cenotaph. **17** ## **All Saints Parish Church Ilkley** CML February 2025 ## FINANCIAL SUMMARY **18** ## **All Saints Parish Church Ilkley** ## **Treasurer’s Report** ## **Financial performance** A surplus of £165,468 was recognised in 2024 (2023: deficit £19,217). Total reserves at 31 December 2024 were £1,299,690 (2023: £1,134,221). On our general (unrestricted) fund there was a surplus of £2,222 compared with a deficit of £4,739 in 2023. ## **Funds.** As against 2024 budget our income was up by £184k (due, in the main, to receipts for Phase II) while expenditure was also up by £19k leaving us with a surplus of £165k as against a budget break-even. The total income receipts were £464k of which £391k were generous voluntary givings, £36k tax gift aid and £14k being a very welcome legacy. The voluntary givings (excluding Phase II receipts) have decreased slightly by 0.4% in 2024. £299k was spent to provide Christian ministry from All Saints, including an decreased contribution to the Parish share this year of £157,992 being a decrease of 4.94% on 2023. 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 £157,240. The PCC is committed to paying this in full this year ## **Church House Improvement Fund (West Wing)** The balance on the Church House Improvement Fund stands at £223,946. ## **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 £46k. 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. ## **2025 Budget** The PCC has agreed a budget with a projected surplus of £1k. The PCC approve a budget on an annual basis. ## **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. **19** ## **All Saints Parish Church Ilkley** 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. A current 2022 valuation is underway at the moment and hasn’t yet been finalised so the 2019 is still the latest valuation. 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. A current valuation is underway at the moment and hasn’t yet been finalised so the 2019 is still the latest valuation. 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 2024 of £2,648 are employer contributions payable (2023: £2,191). ## **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 April 2025 **20** ## **All Saints Parish Church Ilkley** ## **STATEMENT OF FINANCIAL ACTIVITIES for the year ending 31 December 2024** |||**Unrestricted**|**Restricted**||| |---|---|---|---|---|---| |||**Funds**|**Funds**|**Total**|**Total**| |||**2024**|**2024**|**2024**|**2023**| ||**Notes**|**£**|**£**|**£**|**£**| |**Income**
**and**
**endowments**|||||| |**from:**|||||| |Voluntary Income||255,225|880|256,105|251,379| |Activities for generating funds||15,051|-|15,051|10,923| |Church activities||3,045|-|3,045|3,510| |Other incoming resources||-|-|-|1,428| |Church Development Phase II||-|185,597|185,597|-| |Investment income||4,671|-|4,671|4,783| |**Total**|2|**277,992**|**186,477**|**464,469**|**272,023**| |**Expenditure on:**|||||| |Costs of generating voluntary|||||| |income||-|-|-|-| |Church activities||275,317|23,684|299,001|291,240| |Governance costs||-|-|-|-| |**Total**|3|**275,317**|**23,684**|**299,001**|**291,240**| |**Net income/(expenditure)**||**2,675**|**162,793**|**165,468**|**(19,217)**| |Transfers between funds||(453)|453|-|-| |**Net movement in funds**||**2,222**|**163,246**|**165,468**|**(19,217)**| |Total funds brought forward||1,045,629|88,593|1,134,222|1,153,438| |**Total funds carried forward**||**1,047,851**|**251,839**|**1,299,690**|**1,134,221**| The accompanying notes on pages 19 to 25 are an integral part of this statement. **21** **All Saints Parish Church Ilkley** ## **BALANCE SHEET as at 31 December 2024** ||**Notes**|**2024**|**2023**| |---|---|---|---| |||**£**|**£**| |**Fixed assets**|||| |Tangible assets|7|957,130|902,436| |**Current assets:**|||| |Debtors and prepayments|8|2,261|3,073| |Short term deposits|9|92,175|87,530| |Cash at bank and in hand||271,066|145,974| |||**365,502**|**236,577**| |**Liabilities falling due within**|||| |**one year**|10|(22,942)|(4,792)| |**Net current assets**||**342,563**|**231,785**| |**Total net assets**||**1,299,690**|**1,134,221**| |**Represented by:**|||| |Unrestricted|11|1,047,851|1,045,628| |Restricted|11|251,839|88,593| |**Total funds**||**1,299,690**|**1,134,221**| The financial statements were approved by the Parochial Church Council on April 2025 and signed on its behalf by: ------------------------------------------------- Mike Coe (PCC Chair) **22** ## **All Saints Parish Church Ilkley** The accompanying notes on pages 19 to 25 are an integral part of this statement ## **NOTES TO THE ACCOUNTS - 31 December 2024** ## **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. **23** ## **All Saints Parish Church Ilkley** 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. - 20% on a straight-line basis - 10% on a straight-line basis and - 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. **24** ## **All Saints Parish Church Ilkley** NOTES TO THE ACCOUNTS - 31 December 2024 (continued) |**2. Income and endowments**|**Unrestricted**|**Restricted**||| |---|---|---|---|---| ||**Funds**|**Funds**|**Total**|**Total**| ||**2024**|**2024**|**2024**|**2023**| ||**£**|**£**|**£**|**£**| |Voluntary Income||||| |Gift aided giving|158,064|-|158,064|160,480| |Other giving|21,539|-|21,539|44,220| |Other collections at services|17,157|-|17,157|16,459| |Tax recoverable|35,638|-|35,638|23,620| |Sundry donations|8,620|880|9,500|7,032| |Church Development Phase II|-|185,597|185,597|-| |Legacies|13,988|-|13,988|1,000| ||**255,006**|**186,477**|**441,483**|**251,379**| |Activities for generating funds||||| |Church house lettings|15,051|-|15,051|10,923| |Fund raising income|-|-|-|-| ||**15,051**|**-**|**15,051**|**10,923**| |Church activities||||| |Fees|3,045|-|3,045|3,510| |Other funds|-|-|-|-| |Magazines and books|-|-|-|-| ||**3,045**|**-**|**3,045**|**3,510**| |Other incoming resources||||| |Grants|-|-|-|-| |Insurance income|-|-|-|-| ||**-**|**-**|**-**|**-**| |Investment income|4,671|-|4,671|4,786| |**Total income and endowments**|**277,774**|**186,477**|**464,250**|**272,023**| **25** ## **All Saints Parish Church Ilkley** ## **NOTES TO THE ACCOUNTS - 31 December 2024 (continued)** ## **3. Expenditure** |||**Unrestricted**|**Restricted**||| |---|---|---|---|---|---| |||**Funds**|**Funds**|**Total**|**Total**| ||**Notes**|**2024**|**2024**|**2024**|**2023**| |||**£**|**£**|**£**|**£**| |Costs of generating voluntary|||||| |income|||||| |Fundraising administration||4,086|-|4,086|3,776| |Fundraising events||335|-|335|179| |||**4,421**|**-**|**4,421**|**3,955**| |Church activities|||||| |Mission and vision||11,375|-|11,375|20,919| |Parish share to diocese||157,992|-|157,992|166,200| |Ministry||59|-|59|265| |Youth work|4a/6|3,343|23,684|27,027|19,652| |Worship||5,762|-|5,762|3,956| |Church services supplies||182|-|182|267| |Hospitality||53|-|53|218| |Communications||1,927|-|1,927|1,263| |Magazines, cards and books||-|-|-|-| |Staff costs|4a/6|-|-|-|-| |Staff expenses||538|-|538|749| |Repairs and maintenance||9,801|-|9,801|5,033| |Depreciation||11,499|-|11,499|8,504| |Utilities||23,611|-|23,611|18,609| |Insurance||6,854|-|6,854|6,472| |Rates||836|-|836|850| |Heritage activity||-|-|-|-| |Bank charges||294|-|294|332| |Support costs|6|32,684|-|32,684|30,221| |||**266,810**|**23,684**|**290,494**|**283,510**| |Governance costs|||||| |Professional fees||-|-|-|-| |Governance||4,086|-|4,086|3,776| |||**4,086**|**-**|**4,086**|**3,776**| |**Total expenditure**||**275,317**|**23,684**|**299,001**|**291,240**| **26** **All Saints Parish Church Ilkley** NOTES TO THE ACCOUNTS - 31 December 2024 (continued) ## **4a. Staff costs** In 2024, the Church had four part-time and one full time employees (2023: five) whose wages during the year were: |ages during the year were:||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Gross wages and salaries|57,520|47,785| |Pension costs|2,648|1,824| |**Total staff costs**|**60,168**|**49,609**| In the expenditure analysis in note 3, the financial, administration and caretaker salary costs are included within support costs (see also note 6 below). ## **4b. Members’ remuneration and benefits** No payments were made to any PCC members, persons closely connected to them, or other related parties during 2024. ## **5. Mission spend** |**. Mission spend**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |**Mission partners:**||| |Church Mission Society|2,843|4,750| |Diocese of Sittwe in Myanmar|2,843|6,500| |Mission Aviation Fellowship|2,843|4,750| |Koshish|2,843|4,719| |**Sub-total**|**11,375**|**20,719**| |**Other charities, agencies and appeals:**||| |Shine|-
|200| |**Sub-total**|**-**
|**200**| |**Total**|**11,375**
|**20,919**| **27** ## **All Saints Parish Church Ilkley** ## **6. Support costs** |**. Support costs**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Office supplies/IT|2,155|2,103| |Telephone|1,540|1,129| |Staff costs|36,264|33,211| |Sundry expenses|897|1,319| ||**40,856**|**37,762**| ## **7. Tangible Support fixed assets** ||**Land and**|**Church**|| |---|---|---|---| ||**buildings**|**equipment**|**Total**| ||**£**|**£**|**£**| |**Cost**|||| |At 1 January 2024|869,212|154,862|1,024,074| |Additions|5,389|60,803|66,192| |Disposals|-|-|-| |**At 31 December 2024**|**874,601**|**215,665**|**1,090,266**| |**Depreciation**|||| |At 1 January 2024|-|121,637|121,637| |Disposals|-|-|-| |Charge for the year|-|11,499|11,499| |**At 31 December 2024**|**-**|**133,136**|**133,136**| |**Net book value**|||| |**At 31 December 2024**|**874,601**|**82,529**|**957,130**| |**At 31 December 2023**|**869,212**|**33,225**|**902,437**| 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. **28** ## **All Saints Parish Church Ilkley** ## **NOTES TO THE ACCOUNTS - 31 December 2024 (continued)** **8. Debtors and prepayments** |**8. Debtors and prepayments**||| |---|---|---| ||**2024**|**2023**| ||**£**|**£**| |Income tax recoverable|1,967|2,061| |Other debtors|-|-| |Prepayments and accrued income|294|1,012| ||**2,261**|**3,073**| |**9. Current asset investments**||| ||**2024**|**2023**| ||**£**|**£**| |Parish deposit fund|92,175|87,530| |**10. Liabilities falling due within one year**||| ||**2024**|**2023**| ||**£**|**£**| |Accruals and deferred income|20,679|2,860| |Taxation and social security|-|-| |Funds held for others|2,263|1,931| ||**22,942**|**4,791**| **29** **All Saints Parish Church Ilkley** ## **NOTES TO THE ACCOUNTS - 31 December 2024 (continued)** ## **11. Movement in funds** |||**1 January**|**Income**|**Income**|**Expenditure**||**31 December**| |---|---|---|---|---|---|---|---| |||**2024**|**(note**|**2)**|**(note 3) **|**Transfers**|**2024**| |**Movement in restricted funds**||**£**|**£**||**£**|**£**|**£**| |Church development fund||11,754||690|-|-|12,444| |Heritage Lottery Fund||1,435||-|-|-|1,435| |Church
House|development|45,443||-|-|-|45,443| |fund|||||||| |Church House Phase II||-|185,597||-|-|185,597| |Youth Work||23,481||-|(23,904)|423|-| |Saltmine||562||-|-|-|562| |Barnabus fund||871||-|-|-|871| |Other funds||3,935||-|-|-|3,935| |**Total**||**87,484**|**186,287**||**(23,904)**|**423**|**250,290**| |**Movement in designated funds**|||||||| |Maintenance and|development|-||-|-|-|-| |Church
House|development|1,139||410|-|-|1,549| |fund||(30)||-|-|30|-| |Heritage Lottery Fund|||||||| |**Total**||**1,109**||**410**|**-**|**30**|**1,549**| |**Movement**
**in**|**unrestricted**||||||| |**funds**|||||||| |General fund||1,045,628|277,774||(275,097)|(453)|1,047,851| |**Total funds**||**1,134,221**|**464,471**||**(299,001)**|**-**|**1,299,691**| **30** ## **All Saints Parish Church Ilkley** ## **Report of the Independent Examiner to the Parochial Church Council of the Ecclesiastical Parish of All Saints’ Ilkley** This report on the financial statements of the Parochial Church Council for the year ended 31 December 2024, which are set out on the pages immediately preceding, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 and section 144 of the Charities Act 2011. I report to the charity’s trustees on my examination of the accounts of the above charity for the year ended 31 December 2024. ## **Responsibilities and basis of report** As the charity's 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** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or the accounts did not accord with the accounting records; or the accounts did 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. **31** **All Saints Parish Church Ilkley** … ……………………………….. Date: 28 March 2025 Jonathan Frank BA Hons, ACA Knotts Farm, Knotts Lane, Tosside, BD23 4SJ