THE PAROCHIAL CHURCH COUNCIL OF sr THOMA& LAYI CASTER REPORT Ah'D Accouyrs FOR THE YEAR ENDED 315r DECEMBER 2024
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS. LANCASTER AccouNrs FOR THE YEAR ENDED 31ST DECEMBER 2024 INDEX Legal and Administration inform*ion Trustees Annual Report Statement of Financial ActivitLe5 10 Balance Sheet Notes to the Accounts 12 Independent Exarninerfs Report 22
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS LAh'CASTER Legal Admillistrative Inform2tlOD The Parish of St Thomas Lancaster. Diocese of Blackburn (Church of England) Church Office The Centre at St Thoma5, Church. Marton Streel Lancasier LAI I XX Tel. 01524 590410 Bankers Barclays Bank. 38 Market StreeL Lanca5t¢r LA I IHR Ind¢pendeDt Examiner of tbe aecounts CWR, Chartered Accountsnt& 20 Mannin Way. Lancaster Busines5 Park, Caton Road. Lancaster. LAI 3SW Legal officer The Diocesan Regi5trdr. Diocesan Registry. Napthens. Danven House. Walker OtTice Park. Blaekburn, BBI 2QE
THE PAROCHtAL CHURCH COUNCIL OF ST THOMAS LANCASTER ANNUAL REPORT FOR THE YEAR ENDED 31ST DECEMBER 2024 STRUCTURE, GOVERNANCE AND ADMtNISTRATION Charity Status and local Cbaritie5 Ivith which the PCC interacts 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 and as a charity is registered ii'iih the Charity Commission- charity number 113 0550. The PCC has no oiher charities under its control. The PCC pays Parish Share, al a level set by the Diocesan Synod, to the Blackburn Diocesan Board of Finance Ltd (Registered Charity) to provide the 5tipend5 for the clergy, support other parishes in the diocese, pay for VIrage repairs. pay for the central work of the Blackburn Diocese and ihe national work of the Church of England. Members of the PCC These are either ex-oificio or elected according to.Church Representation rules al the Annual Parochial Church Meeting (APCM). The Churchwardens are chosen by the Vicar and those present at a Meeting of Parishioners. held immediately before the APCM. Licensed Clergy Vi¢ar-. Associate Vicar: Curate.. Revd Mark Bradford Angela Lcichford Will Shepherd (from July 2024) Churchwardens: Mark shaCklen Natasha Ashbridge Representatives on the Deanery Synod (5 members) to APCM 2026: Jill Bundy from APCM 2023 Mary-Jayne Carter from APCM 2023 Gregor Smith from APCM 2023 Kevin Glazebrook from APCM 2023 Phil Shentall from APCM 2023 Elected members (12 members): TO APCM 2027 Hazel Cutting Chris Dixon Corina Redmore Robyn Remke from APCM 2024 from APCM 2024 from APCM 2024 from APCM 2024
TO APCM 2016 Hannah Allison Barry Lucas Keith Robinson GeotYTrimnell from APCM 2023 from APCM 2023 from APCM 2023 from APCM 2023 TO APCM 2025 Dave Bowers Nick Fletcher Anne Gager Lesley Drummond from APCM 2022 from APCM 2022 from APCM 2022 from APCM 2024 Co•OPted Richard Eglese (freasurer) Katharine Shentall PCC Secretary (not a PCC member) The appointment of PCC tnembers 15 govcrned by and set out in the chUh of England Representation Rule5. Members are elected for a terni of three years After which they may not stsnd for re-election for one year. Members elected to fill casual vacancies may stand for re•election for a further terni of three years al the end of their two or one year tern]. Deanery Synod members are elted for a three-year temi and may sland for re<lxtion immediately. However. in line with the updated 2020 chUh Representation Rules, Ihe 2020 APCM voted that henceforth, individuals may not serve for more than two successive ternis on Deanery Synod. The PCC may co-opt up to two more electoral roll members if they wish to. Committee Structure Standing Committee - the only sU0MMittee required by church law. It has power to transact the bu5ine55 Of the PCC between its meetings. This is composed of the clergy licensed to the parish, the churchwardens and treasurer. and three other PCC representatives. appointed at the first meeting of ihe PCC following the APCM. Finance Team - The Treasurer, Vicar, and Churchwarden5 {and CasiOnallY electoral roll meTnbers with expertise) tneet from time lo time to prepare budgets, staff salary reviews and appointtnent of staff. This texm provide5 inforniation and recommendations for the PCC. Mission Support Group - has PCC and other church members working to promote mission links nationally and overseas. The PCC sets aside l O % of giving income and this team makes recommendations lo thc PCC for allocation of support to individuals and charities involv¢d in Mission work. They also award small grants to individuals on short-te Christian voluntary mission projects. Alison Johnstone is Chair of the Mission Support Group.
Safeguarding Sub-group - This subgroup ivorks ivith PCC reps and staff to ensure an integrated approach a¢ros5 all safegLEarding matters. Mary-Jayne Carter is the church's Safeguarding Children Advisor. and Angela Letchford is the church's Safeguarding Adults Advi50r. The Estate Management Group chaired by Kaiharine Shentall (Church Manager) and meets regularly lo prioritise works arising from the Quinquennial report Health and Safety issues. and other work5 requested by church staff and members. This group commissions and oversees building repair5 or alterations. on behalf of the PCC. and in line with a budget agreed in advance by the PCC. Health and Safety- The PCC has delegated responsibility for Health and Safety to the Church Mattager, Katharine Shentall, who makes regular reports to the PCC. * * Succeeded by Zenon Rush-morgan. Ops Manager. August 2024. Aims of the Church The olTicial aim of the PCC is to'cooperate with the minist¢r in promoting in the parish the Ivhole mission of the Church. p&storal. evangelistic. social and ecumenical" (PCC (Powers) Measure 1956). The Historical Purpose of St Thomas. Church is to provide an evangelical charismatic expression of Anglican ivorship in Lancaster. This historical commitment is renewed and strengthened by membership of the Evangelical Alliancc, regular participation in the New Wine network, and &5 a parish actively supporting the work of the Diocese of Blackburn. Wision and Ministry At the beginning of 2025. Mark summarised a vision for St Tees in ternis of 'Openness': l. Open to God - Father, Son and Spirit- in prayer. worship and Creativity. 2. Open to one another- in deeper community and vulnerability. 3. Open to our community and the iyider world. up We are seeing continued openness to the Spirit and the Word in all three of our main gatherings- at 9. 1 l and 7. Our teaching Iocu5e5 during the last year have included: The Heart of Romans (an ¢xploration of Romans chapter 8). Being Real (an exploration of Paul's hardship narrdtives in his letters to the church in Corinth). Encounters with the Risen Christ (post-resurreclion appearances of Jesus to his disciples), The Church of Tomorrow {b&sed on a book by John McGinley), a summer series to tie in with the Olympics and Paralympics called Going for Gold, an exploration of ihe first half of John's Gospel, and an Advent series on Prayer. We enjoyed the inpul of Canon Mark Powley on church planting in July and Pete Dawson from Tearnd in September.
We ¢ontinue to be blessed by ihe gift of music in our sung worship across all Ihree gatherings wilh fanthstic teams leading us across all congregaiions. We are seeking to grow a deeper vision of prayer throughout the church- with the addition of monthly altogether prayer, as well prayer for youth durtng Resolute gatherings, as key examplcs of this in 2024. There are also fledgling signs of greater creativity at work at St Tee5 and a songwriting day will lake place in February 2025 as well as there being plans for some training and input for artists. IN Keys to Freedom was our Lent Course in 2024. with very strong numbers attending and some powerfi]I stories of people finding freedom in Jesus Christ through the teaching on the course. A summer altogether picnic at Ripley was a real succes5 in June this y&qr. The Men's ministry has regathered during 2024, with three meeting points so far- one for a ury in the Spring. one for a breakf&5t and walk at Nicky Nook in the summer, and one for a BBQ and bonfire in the winter. There was also the first meet of a group for guys to share life and faith together at a deeper and more honest level, with monthly meetings planned for this in 2025. There was a Women's craft evening in December which w&s very popular and successful. Powerful work continues across all ages at St Tees- from thildren to youth to swdents and exiending all the way io our Third Age Ministy. We are truly blessed Éo be a church that connects with the whole spect of ages. By the end of 2024. there were plans for at least four new Life Groups, which shows the hunger to Share together in srnaller groups. It is well known that big churches need to think small in how they facililate deeper community and discipleship. OUT There was a wider vision for a Community Day in the summer. which drew new people into the church building and also into the church Community. This wa5 followed up in a Community Open Week during December. which, while seeing small numbers come ihrough our doors. connected with very significant issues in the live5 of the most vulnerable in our city. This builds on the existing work done each month with Open ChUh- which we hope to see expand in the future. Excellent work continues in so many different places- for example, PEEP. trauma-infomied parenting, asylum and regee network. the Ark (working with the homele55). police lunches, and 50 much more. The hope will be to draw this into an even tighier shape through the appointment of an Associate Minister for Evangelism and Community Tran5forniation in 2025.
The Alpha Course rdn from January lo March 2024 and resulted in a number of baptism5 on Easter Sunday. By the end of the year. we had been given a greater 'open door. to work with Bowerham Primary School, teaching each class RE at le&st twice a year- once with us going to their lass. and the other them coming to church. The Mission Support Group Continue to conneci us more ividely with mission in the UK and the wider world through our support of a range of Mi$5i0n Partners. Our Mission Sunday in June was a real success this year. Enabling All of this work takes a deep and significant commitmenl from the church in tem)s of volunteering. We are so grateful io everyone who offers their time. passion and energy as part of the incredible aaY of teams that make ministy possible at St Tees. We are blessed with a dedicated and hardworking staff team. facilitated by the generous financial giving of members of the church. During 2024, Alex Sayer stepped out of the Family Centre lead role while continuing to lead on the trttuma-infomied parenting work she has cstabli5hed at St Tees. Lini Holdbrook finished as Bookings cOrdinal0r in the summer, while celebrating with Bobby the birth of her first child. Sarah Evans also stepped out of her role as Children's and Families Pastor and we honour her generational comrnitment to that work at St Tees over the past sixteen years. Megan Prasher finished as Youth Assistant in October, to be replaced bv Charis Watson who had first joined the team as youih intern in January. Terry Legg retired as cleaner in October. In July, we were blessed to have R¢vd Will Shepherd join us as curate and he has settled in very quickly to life on the team and as part of the church. Zenon Rush-morgan a150 joined the staff team in July as Operations Manager- bringing great knowledge and wisdom of how to run the Centre more efficiently. We have a wise and experienced PCC who have served throughout 2024, supporting and holding to account in ways that are prayerful and discerning. I'd particularly like to pay attention to Richard Eglese for his continued and thorough hattdling of our finances, as well as Natasha Ashbridge and Mark Shackleton for their dedication in the role of church wardcn. Vision 2025 and the futsre As we approach 2025, it will be lime to reflect on the church's current vision and strategy as outlined in 'Vision 2025'_ which was formulated during covid in 2021. An altogether staff and PCC Vision Day is planned for January 2025 to begin the pro¢ess of celebrating all that has been achieved in temis of Vision 2025. li f¢e15 very likely that the current direction of travel in tern15 of 'further' and 'd¢¢per' will only be taken on to new lengths and depths. Working more effectively across different teams and aligning work iogether at St Tees feel like key areas for gmwth in 2025.
A range of prophetic words continue to be spoken over the church. In 2024. there wa5 a particulttrly powerful sense from Psalm 126..5-6 that.. 'Those ivho sow wilh lears ivill reap iviih songs ofioy. Those ivho go oui Iveeping. c(trrying seed io soiv. Ivill turn wilh Songs ofioy, carrying sheaves wilh ihem. We pray and work in 2025 that this might be so. Come. Lord Jesus. Going Coneern After tnaking appropriate enquires, the board of Trustees has a reasonable expectation that the PCC has adequate resources to continue to operational existence for the foreseeable future. For this reason, il continues to adopt the going concern basis in preparing the financial statements. Finaneial Review The church's accounts have been inspected by our accountants CWR for approval by the PCC at its meeting in March 2025. Th¢ income in 2024 from planned giving and other donations was down by about 1.30/0 compared with 2023. This was despite many members of the congregation responding to Generosity Sunday in January 2024 and to a Gift Day at the beginning of September 2024 when we ivere encouraged io review our giving. However. income from other sources, such as renting rooms in the Centre. renting of the Annex by Lancaster Men's Hub. and income from use of the car park meant that the total income to the General Fund for 2024 exceeded thai for 2023 byabout 3.0%. Expenditure was generally kept to within the budgets seL so that by the end of 2024 the total expenditure for the General Fund was less than the total ineomq allowing our reserves to increase lo about £129,000. This sum is close to three month's nornial expenditure, which the PCC have sei as ihe minimum appropriate level to enable the continuation of planned activities and ongoing developments. Particular items note in 2024 are= The Parish Share in 2024 w&$ £140.346. This w&$ the last year for which a cap of 30/0 annual increase had been agreed with the Diocesan Board of Finance. The Parish Share includes conlributiork5 to the stipends of clergy working with Si Thom&8's. housing costs, safeguarding. training. diocesan and national costs. Three new resirieted funds have been introduced in 2024. The first is for support for the Asylum Seekers and Refugees Network, the second is for support for Resolute activities as50cialed with local youth worL and the third 15 for support of N¢w Wine activities which is managed by the Wicar. As in the pasL the Church continues to give I/ts of its planned giving to support mission work elsewhere and in 2024 this amounted to over £43.000. The different missionary organisations and individuals supported are summarised in Note 12 of the accounts. Anonymous donations to mission partners have also contributed to thetr support. In addition. over £1,900 was raised and sent to our mission partner in Nepal, following disa5trou5 floods and landslides. The church additionally gives financial 5UPPOrt to Chrisiians Against Poverty, Lancaster & District Homeless Aciion Service and Tearfvnd (through Tearfvnd Sunday). In 2024. money from the Heart of the City restricted fund was used mainly for work on the church car park (as part of Phase 11) and for major repairs to the church building (as part of Phase III).
Acting on professional advice: a limited company named St Thomas, Lanca51er Developments Limited (STLDL) was sel up in 2018 and ntInueS to handle some of the finances associated wilh the HOTC project. The PCC is the sole shareholder of STLDL and receives regular reports of its financial activitie5 which are reported separately to th¢ church accounts. Regular donations to the church may be made using the Parish Giving Scheme. by standing order or other methods. Any member of the church ivho is a taxpayer should consider making use of Gift Aid so that lax can be reclaitned on donations. Please contact the Treasurer, Richard Eglese, or the Covenant Secretary.. Russ Partington. if you would like any assistance. I would like to thank all those who have worked in the Finance Team to man&ge the finances, particularly to Katharine Shentall and Russ Partington as Covenant Secretary. I would also like to thank those who have helped to count the cash collections after servi¢es in ¢hurch. We thank God that our financial needs have been met in 2024 and prny for this to ¢ontinu¢ in 2025. Richard Eglese Church Treasurer Public Benefit The Trustees are aware of the Charity Commission Guidance on providing public benefit and have had due regard to this in exercising thcir duties during the year. This advice has been referred to when reviewing the aims of the church and planning future activities that are for the public benefit. Reseryes Policy The only free reserves held by the PCC relate to the General Fund. The PCC considers that lo allow the Church to be managed eicientIy. and to provide an appropriate buffer to enable the continuation of planned activities and ongoing developmen it is necessary to maintain a General Fund balance equivaleni lo three to six months nonnal expcnditure charged toihe fund. Further details can be found in the accounting policy notes. IDvestmeDt Policy and Powers All investments are agreed by the Trustee5. which has regard to the Charity Commission guidance in relation to charity investment policy. Risk Management The PCC examine5 the major risks that the Church faces each financial year when preparing and updating its budget and activities plan for the forthcoming year. The PCC has developed sysiems to monitor and control these risks. both financial and non-financial to miligale any impact they might have on the Church in the fvture.
Trustees Responsibilities ID Relation to the Financial Statements Law applicable to Charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the Charity's financial activities during the year arkd of its financial position at the end of the year. In preparing those financial statements the Trustees are required to: Select suitable accounting policies and then apply them consistently. Make judgments and estimates that are reasonable and prndent. Stale iyhether applithle accounting standards and 51alements of recommended practice have been followed subject to any departure disclosed and explained in the financial statements. and Prepare ihe financial statements on the going concern basis unless it is inappropriate to presume that the Charity will ntinUe in business. The Trustees are responsible for keeping accounting record5 which dis¢lose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011 They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees, report was approved by the PCC on . by: - 2025 and signed on its behalf Mark Bradford Vicar
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS. LANCASTER STATEMENT OF FINANCIAL AcfIviTIES FOR THE YEAR ENDED 31ST DECEMBER 2024 Unrtstricted FuThds Restrieted Designated Fullds Funds Total Fund5 2024 2023 Note INCOMING RESOURCES Ineome and endowrnents from. Generating funds Donaiions and legacies Charitsble Activities Investmenis 2a13a 2b13b14 14i73 457456 81849 6003 14373 503905 81849 6003 66865 521955 66305 5071 42224 4225 2d13c TOTAL 559681 42224 4225 606130 660196 RESOURCES EXPENDED Expenditure on: Cost of Generating Funds Charitable Activitie5 3d 2ef2f13e 3f14 {49) 19385 (49} 588485 82321 540168 521645 47455 TOT AL 521645 19336 47455 588436 622489 NET INCOMEI{EXPENDITURE) FOR THE YEAR 38036 22888 (43230) 17694 37707 TRANSFERS BETWEEN FUNDS 2gnhn112 {10007) (33863) 43870 NET MOVEMENT IN FUNDS 28029 {10975) 640 17694 37707 BALANCES BROUGHT FORWARD AT I ST JANUARY 2024 2622847 151361 654 2774862 2737155 BALANCES CARRIED FORWARD AT31ST DECEMBER 2024 2g1314 2650876 140386 1294 2792556 2774862 io
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER BALANCE SHEET AS AT 31ST DECEMBER 2024 Note 2024 2023 FIXED ASSETS St Thomas Centre Land Atmexe 2451364 30000 40518 2521882 2451364 30000 40518 2521882 13 CURRENT ASSETS Debtors. Prepayments and Accrued Income Investtnents Bank and Cash 26976 150105 132808 309889 26113 114051 130372 270536 14 LIABILITIES Creditors.. Amounts falling due within one year 15 {39215) {17550) NET CURRENT ASSETS 270674 252980 TOTAL ASSETS LESS CURRENT LIABILITIES 2792556 2774862 NET ASSETS 2792556 2774862 Represented By FUNDS Unrestricied - General Fund Unrestricted- Fixed Assei Revaluation Fund 2g 2g 128994 2521882 2650876 100965 2521882 2622847 Restricted Designated 140386 1294 151361 654 TOTAL FUNDS 2792556 2774862 Approved by the Parochial Church Council on . . 2025 and signed on its behalf by: Mark Bradford Vicar rq li
THE PAROCHIAL CHbTICH COUNCIL OF sr THOMAS. LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED Jisr DECEMBER ZiIZ4 ACCOL'KTING POLICIE The fiDancial 51aiements have ptcpaT¢d ID JCf0Tdace with the Church Accfjunting Regulations 2006 and in cotnpliance with the PTOVi5ions ofFRS102, Tr Fi[hanci Rewwling Stsndard appli¢abl¢ in the UK a] the Republic of Ireland.. Tr financial staiemtnts have bctn Fryarvd widu historical c05t cotlvention ¢xtrpl for tk valuation of invcstsnenl a55Ct& %4'hieh are sho at markei valK and the valuation of FTr¢hold Prop¢rti which are sholvn at mark¢t Yve OT ihEir la51 professional valuation in 1993. Th¢ tn¢TntrKrs of PCC consider that thete art no mtteriol un(ertainiie5 abJut th Church's ability to coniinlf a going toncetn_ Fund {il Gertetal Fund T¢prcs¢nt5 the funds of the P.C.C. thai arc r1 subject to any rcstriciions re£Ing thetr use and are available fot 8pplitaÈion on th getwai purw5e5 of th¢ P.C.C. lill DeSiad Funds are unrestriacd fijnds which only k used foT the particular purtM)se olihc designation by the P.C.C. and are noi available io applie41 on the getml purposes ofthe P.C.C. {iiil Restricied Ful5 ran onlv k ud for purp)5e5 for whidj thc fund5 were giver4 catU)Dt be rrwle available for tr Eentral purrA)ses of the P.C.C. liv} lThe only'fr¢¢' r¢5crve5 kld by the P.C.C. therefore relate to the GetLern] Fund itsclf. Thc P.C.C. rnum maich 'hat is esseniiallv a variablc income strczm. with eXndItUre commiimcnts whieh of a fixed nature. C4)n5equenily, the P.C.C. considers that ¢0 allow the Church to be ]nanaged efficiently, and 10 pmvide an appropriak buffer io enable the cofttinuaiion of planned activities and tsngoing de19Pr¢Thw it 15 ry¢55ary to rDainTain a G¢n¢raJ Fund b3lan¢¢ equivajent to IhTe¢ ro six months norn7 eXnd1[ure eharged to the By way ofilluMNion, ai 3 1st Decetnb¢r 2024. four rnonth5 expendittwe would amountto appTOXimately £1?4.0. as co]npar¢d 10 Lhe balance on General Fund of £129.0(Ml. Ivl ThE aetounts inrludc all traTw¢ions a5W5 AT ljabiliti<5 forwhi¢h the P.C.C. is rtsrA)nsible in laiv. They do noi include ihe accounts olchwth groups owe ttKir rnain aifiliation to another TrKMly rM)r that are Infom Eatherin8s of Church m&nlxrs. Income and EDdowments {il Volurt Inceme and Ca it Collections aTe rtCotd rtceivcd by or on tth]f of P.C.C. Plannoj giving receivable under ¢ovcnaTht 15 recogn1d only when re]V Irthme t&¥ recovered on covenants OT gift donation5 is rwis¢d in the year for which th¢ incorn¢ is Tecov¢rab Grants attd legacies to the P.C.C. are accowjtrd for &% s(XHL &$ the P.C.C. 15 notified of its legal eniitlemenl and lh¢ arnouni due. Rental incotne frorn thE letting of churth pJemiks is ¥etOErtid iYheA the rental 15 du 12
THE PAROCHIAL CHURCH COUNCJL OF ST THOMAS. LANCASTER NOTES TO THE ACCOUIYTS FOR THE YEAR ENDED 31ST DECEMBER 2024 {tontintsedl AccouYfiN'G POLICIES- CONTINL,ED ncorne From ITrvestments lnier1 15 accounted for when rettivabte. T&x rtcowed op su¢h in¢om¢ is t¢£0]sed in the ne at¢ouTrting yw. ReaIiscd gains or10s5 alv Tccognised ivtKn inve5urKntsoT pfoFcn¥e5 sold. enditure Dottaiions are account¢d for wh¢n paid ovtr. lii} Activities Direcil Relaiin io the WoTk f the Chutdj The diocesan quota is accounied for when payable. Arty quota unpatd ai 31st tkcember i5 provided for in IlKse accounis &s an ormiional (ts8h a legall liability and is shoivn &% a trediloT in th¢ BalaTKe Stm. Fixed Assets lil CottYcred LAnd and Buildin and Movable Church Fumishitt CO[ra1¢d proFtrt.V 15 excluded from the accounts by &lO of the Ctwiti¢s Act 2011. No value is placa on movable church fiunishing5 held by the chuFchwardeJ)s on srKcial inj for the P.C.C. and which requÈre a faculty for dis[SaI since the P.C.C. CO1de this to t ittalienable wow. All ¢Xpenditu irt¢[red during the year on Co[rated buildings and movable church ft2rn5shing5, wh¢ih¢T rrwntrnance or Impro¢( 15 as eXdilure in the SOFA and separakls. distlosed. lii) Oihet Fixtures_ Fitttrt athd Office Equipment used i¥ithin thc church premises is (kpreciaied on a straight line ba515 oveT 4 years. Individual itcms of cquipmcni wtth a Purch PTi(¢ of £5000 or less are written off when the assei is acquittd. Enve51Tnents Inv¢5tsD¢nts aTe vajurd * mOTk¢i va]ue * 31a Decemtr*r 2024, and include furwjs held on depxit with the C¢niYal Board of Fin&nc¢.
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS. LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (Continued) Generdl Fund 2024 General Fund 2023 UNRESTRJcfED FUNDS INCOME AND ENDOWMENTS Generating Funds Grants and other inco¥ne 2a 14373 8491 2b Voluntary Income Planned Giving.. Covenants In¢om¢ Tax recovered from Gift Aid Uncovenanted Parish Giving S¢heme Gift Aid recovered on Parish Giving Scheme 241937 50938 7807 101638 24879 257365 51395 6277 92650 22719 Collection5 CAFIStewardship 11806 15199 454204 12892 16917 460215 Other Donalion¥ Sundry donations 3252 457456 3286 463501 2¢ Incorne From Activities Rents received Car park weddin and fijnerals W0h1p Income.. Youth&ncounier Students120-30 ird Age Flowers Junior Church STAG Asylum Seeker5 and Refugees Other Activities 48149 7352 36294 2708 8206 11885 560 7417 160 2699 10010 220 2083 205 4582 3357 81849 66305 2d Income Frorn Investments Interest 5071 TOTAL INCOME AND ENDOWMENTS 559681 543368 14
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (continued) UNRESTRICTED FUNDS- CONTINUED CHARITABLE ACTIVITIES GtDernl Fund 2024 GeDer#l Fund 2023 Note Donations Vicarfs Discretionary Accounl 486 315 2f Activities Directly Relating to Work of the Ctrxurch Adinisiry.- Parish Share Staff Expenses Vi¢arage Expenses Curdte's House Expenses Worship Expenses 140346 3277 3116 2129 42295 136259 1759 3128 1545 44449 Church- Running Expere5 St. Thomas Cetltrc and Annex¢ Running Expenses Wages and Salarie5 Other Administrative Expenses Accountancy and Independeni Examination 34534 71407 209001 12804 2250 521159 29838 39753 189356 14419 2142 462648 10 17 TOTAL EXPENDITURE 521645 462963 15
TIIE PAROCIIIAL CHLRCII COL,N'CIL OF ST THOIIAS. LAP4CAsfER NOTES TO TIIE ACCOLThTS FOR THE YEAR ENDED 31sr DECE%IBER 2024 UYRESTRicfED FUN'DS_ COYI TIILED Frxed A55er Fixtd A55et Fund 21123 lg GeDtr41 Fufrd 2024 GeDtrnl Fkntsd 2O2J *'Ote 2024 TOTAL I%COP4lE ANID ELN'DOIVIIÉSTS lfroTh page 171 559681 543368 TOT<lL EXPIIDITL'RE (from page 181 521645 462963 ET IEXPEi%ll)ITUREyINCOME AIN'D ENDOII'IIENTS 38036 804Q5 TtaTrsfets to thsiated FU15 )le 2k14} Tran5fer5 lioyfrom Restricied FndS Istt note31 1438701 33863 1474201 1157581 NET INCOIIEJIEXPEINDITUREI FOR YEAR 28029 17227 BalaKe Bmu8ht Fonszrd Ai IStJanary 2024 2521882 IIX)965 2457422 B3738 BALANCE CARRIED FORII'ARD ATJisf DECEIIBER 2024 2521882 128994 2521882 100965 Transleys to Dtsi Ih The PCC lO%ofirxncSIV1gIO MissiLM Suprth Fund. 16
THE PAROCFIIAL CIIURCFI couclL OFSTTIlOIIA& L4liCASTER
NOTF3TO TIIE ACCOUYTS FOR TIIEYEAR EI%DtDJisfD£CÉIIBER
JuwiDr
RESTRirfÉD FUNDS
Nthe [4T
iJIt StThow HtArtir
$pvDrt ARK fL5b Pr*&h•Jl ther Vebi(IE
435 AS&R WI Re5UlE
FNd frylld FuNd
Fund
Fund Fuwd
Fuwd
Fuud Fvnd
Fvnd
Totsl
2023
2024
INCOfvIE VINL D ENL DOlV%tENTS
ActiYitiC5 for2enrrntiNg Fund5
PChl
58374
3b
DDnari(GtIntS
707
19628
3747
7430
6702
537
531 42224 538Y
Incimc Inve5trn¢nts
Iniere5¢
Ttyal JtLt¢th¢Jnd E#doMnuys
707
19628
374?
7430
6702 1866
537
ÉXPENDITURÈ
CosttsfCrNrrAtinE Futtds
PrSch
491
81321
DDNatioNS
Misyonsuppxi Donaiity
281
2A1
7329
7329
fj7Q2
6702
19385
24760
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THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS. LANCASTER NOTES TO THE ACCOUTrtrs FOR THE YEAR ENDED 31ST DECEMBER 2024 {totstSnued) 2024 2023 VICARAGE EXPENSES Water Council Tax Reparrs and Maintenance 381 2735 161 1187 1780 3128 3116 CURATE HOUSE EXPENSES Water Council Tax 647 1482 2129 446 1099 1545 WORSHIP EXPENSES Copyright, Books, Lay RrddeTS Wine, Candles etc Junior Church Speakers Expens Refreshments Conference and Training Alpha Youth@ncounter Studentsf20-30 3rd Age Evangelism and Discipleship Flowers Family Life Centre Asylum Seekers and Refugees STAG Other Activities Other Support 4025 643 3607 300 2161 3552 267 9407 2573 4950 2064 904 4682 159 2578 6316 10633 1037 3580 5577 589 946 5271 525 429 147 3248 42295 44449 CHURCH RUNNif4G EXPENSES Heat and Lighi War Insurance Repairs and Maint¢nan¢e Equipment 9332 827 5063 13851 5461 34534 11406 595 4372 743S 6030 29838 18
THE PAROCHtAL CHURCH COUNCtL OF ST THOMAS, LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (coNtiNued} 2024 2023 ST THOMAS CENTRE & ANNEXE EXPENSES Cep71re Heat and Light Water Insurance Repair5 and Matntenance Equipment 24371 1244 1873 31663 1186 24355 1046 1602 7848 593 60337 35444 Ann£re H¢at and Light Water Insurance RepaiTS and Maintenance 924 262 1265 8619 1286 (83) 1941 1165 11070 71407 4309 39753 WAGES & SALARIES General Adminisrraiion and Church Worker5 Gross Wages Employ¢Vs National Insurance Costs 201296 7705 209001 183425 5931 189356 OTHER ADMINISTRATION COSTS Piiniing. Postage and Stationery Telephone Bank Charges Cleaning Expenses Prof¢ssional Fees Sundry Expense5 Bad Debts Written off 5013 1963 897 2169 4967 2308 1027 2378 360 3379 2677 85 12804 14419 During the year payments were made to membcr5 of the PCC for trav¢1 expenses and a150 for the reimbursment of exper Tnade for charitable activities. The total paid was £9,038. (2023 £5.005). 19
THE PAROCHIAL CHURCH COUf*'CIL OF ST THOMAS, LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR EYIDED 31ST DECEMBER 2024 {conttnued) 12 MISSION SUPPORT FUND 2024 2023 DonGIiopLS Jvode in Year Ministries Sllpported Amba5sador5 Fooiball CMS CRMJ Education for Life FTiend5 International Frontiers Indigenou5 mission Lyrics & Lunch NetwoEk NKSCU Steve CowleslPoli¢e supp)rt UCCF Wycliffe Bibl¢ Translators 9550 2650 2650 5434 4250 2250 5500 2250 3850 3450 gooo 3750 2750 5535 4230 5700 3920 3450 1200 4020 42555 4250 46084 Gifts to individuals for mission and other (Deiai15 available from Mission Support Team or Treasurer) 1755 9890 Total 47839 52445 Restricted Funds Oiher donatrons 384 4225 4600 Designated Funds 43230 47845 Contribulionf in Year The iothl contributed to Mission SuptM)rt Fund in 2024 by PCC £43,870. (2023 £47,420). 13 TAP4GIBLE FIXED ASSETS Fixed Assets arc Includ at C05t or Wdluation as follows.. 2024 2023 Ai Professional Valualion in 1993.. Land (Car Parkl 30000 30000 30000 30000 AI C051." Annexe (1994) NEW Centre 40518 2451364 2491882 2521882 4051 2451364 2491882 2521882 20
THE PAROCHIAL CHURCH COUNCIL OF ST THOI¥IAS, LANCASTER NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024 (contillued} 14 INVESTMENT ASSETS 2024 2023 Cash Depasils Wilh.. Central Board of Finance General Deposit Account 150105 114051 IS CREDITORS falling due within one year Creditors and A¢¢nlS 39215 17556 16 ST THOMAS PRE-SCHOOL St Thomas Pre-S¢hool closed during the 2023 year. Income.. Fees LCC Fees Other Income 11050 44764 2560 58374 E¥pendilure.' Rates Wagcs Equipment e replaced Insurance Training Cleaning Oiher Coscs OFSTED Fees 188 73949 3840 648 637 844 2215 (49) Net Incomej Ex enditure 49 (23947) 17 AUDIT AND ACCOUNTANCY FEES Independent Examinaiion Irrecoverdble VAT 1875 375 2250 1785 357 2142 18 RELATED PARTY TRANsAcfioNS In 2018 a limited company, St Thomas. Lancaster Developments Limited. was Set up to deal with some of the f]nance5 associated with the Heart of the City project. The Church is the sole shareholder of the comppny. Nothing was paid io the company during the year. No other related parry transactions took place during the year other than disclosed at note I l. 21
THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LIINCASTER INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF ST THOMAS, LANCASTER FOR THE YEAR ENDED 31ST DECEMBER 2024 Independent examiner's report to the Trustees of The Parochial Chureh Couneil of St Thomas, Lancaster I report to the Trustees on my examination of the accounts of The Parochial Church Council of St Thomas. Lancaster for the year ended 3 IW December 2024. which are set out on pages 10 to 21. Responsibilities and basis of report As the charity Tnjstees of the Trusi: you are responsible for the preparntion of the a¢counts in accordanee with the requirements of thc Charities Act 2011 {'the Act.). I report in respect of my examination of the Trustee's accounts Caled out under section 145 of the 2011 Act and in carrying out my examination I hav¢ followed all the applicable Directions given by the Charity Commi55ion under section 145{5)(b) of th¢ 201 I Aci. Independent examiner's statemellt Since the gT05S income for the year ex¢¢eds the amount provided in seclion 145(3) of the Act, I confiTTn that l am qualified to act a% lTrdependeni Examiner under the provisions of that Section of the Act and that my qualification is shoiyn below. I have completed my examination. I confirni that no material matters have come lo my attention in connection with the examination giving me cause to believe that in any material respect: ( l ) a¢¢ounting records were not kept in respect of the Tn 8s quIred by section 130 of the Act. or (2) the a¢¢ounts do not accord with those record5. or (3) the accounts do not comply with the applicable requirements concerning ihc fom) and content of accounts sel out in the Chartties {A¢counts and Reports) Regulations 2008 other than any requirement that the account5 give a 'true and fair view, which 15 not a matter ¢onsidered 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 repx)rt in order to enable a proper understanding of the accounts to be reached. Mr Phillip Dennison ACA FCCA For and on behalf of CWR Chartered A¢UntantS 20 Mannin Way Lancaster Business Park Caton Road Lancaster LA13SW Date.. 22