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2022-12-31-accounts

St Mary’s Church Garforth

Registered Charity Number 1130765

Annual Report

and

Financial Statements

of the

Parochial Church Council

for the year ended 31[st] December 2022

1

Incumbent

Reverend J Brown The Rectory Church Lane Garforth

Bank

Barclays Bank Albion Street Leeds

Investment Managers

CCLA Investment Management Ltd The CBF Church of England Funds 80 Cheapside London EC2V 6DZ

Independent Examiner

Mr David Norman

2

2022 Report and Accounts for the

Parochial Church Council of St Mary the Virgin, Garforth

Aim and Purposes

As a Church of England church, we have the aim: ‘To promote the whole mission of the Church, pastoral, evangelistic, social and ecumenical’. St. Mary’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, The Reverend Jane Brown, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The PCC is also specifically responsible for the maintenance of the Church and Parish Centre of St Mary the Virgin, Garforth.

Objectives and Activities

Our Mission Statement is:

To know God, to love God and to share God, through Jesus Christ.

The PCC is committed to growing as a church, in numbers, spiritual depth and in service to our local community. We aim to encourage and enable as many people as possible to know the love of Christ, to worship at our church and to become part of our parish community at St. Mary’s. The PCC maintains an overview of the life of the church, from worship to discipleship and service.

Our worship and life together seek to put faith into practice through prayer and scripture, music, and sacrament. When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and in particular the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to come to faith, grow in faith and live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the Church and the Parish Centre.

Rector’s Report: January – December 2022

2022 was the first full year back in Church following the pandemic, although its’ shadow remained. Our Bible verse for 2022 reflected the position we were in as a Church – good things were happening, but so much more was in sight.

Arise, shine; for your light has come, and the glory of the Lord has risen upon you. (Isaiah 60:1)

Our commitment to growth – in numbers, in spiritual depth and in service

In February 2019, the PCC agreed three clear priorities:

The pandemic delayed our progress, but in 2022 we were able to return our focus to these areas, as well as to others that had been identified in the meantime, especially developing our welcome and hospitality to the local community.

Lay involvement in worship and discipleship

We have increased the number of people leading intercessions in Church and helping in various ways with our worship. We continue to be blessed by those who lead us in our sung worship, with our Choir and our Music Group sharing our regular worship as well as occasional visits from a volunteer organist.

3

We continue to encourage our Church community to see worship as part of their everyday life. To assist them in this, we offer a wide range of worship resources for people (including families) to use at home, each season, in hard copy or electronically as required. Small discipleship groups are an increasing part of Church life, though we hope this will expand further.

A dramatic performance of the Gospel of Mark, in April 2022, revived our excitement for the story of our Lord. A highlight of the year was the baptism by full immersion of one of our older teenagers and an adult member – a first for St Mary’s. This was followed in October, by the confirmation in faith of those two and another adult, by our new Bishop of Kirkstall, the Right Reverend Arun Aurora.

Variety in worship

Our offer of worship is now broad and diverse in medium, content and style. On Sundays, our services range from the traditional Holy Communion to the family-friendly Morning Praise and informal ‘Breathe’ monthly evening service and include a phone-in service for those who cannot get to Church. During each week, we have services in Church, those which are streamed and those led by phone or video call.

This variety means we have a wider mix of people engaging with us, in person and remotely.

Provisions for children both within and beyond services

In 2022, we have been able to build on the new areas of children’s work developed in 2021 and have very much welcomed the opportunity of a more settled period of time.

We have continued working with our with local primary schools, offering assemblies, classes and interactive events for Easter and Christmas. Messy Church ended in 2022, whilst we welcomed a new ecumenical development with ‘Seeds’ offering a monthly session for children to engage with God through movement and dance.

Working with other churches

Churches Together in Garforth remains an active group, with The Chair of the group passing from St Mary’s clergy to the Garforth Methodist Minister in September 2022. Regular activities, such as the monthly Faith Lunches have resumed. Ministers continue to meet and pray together regularly. And we were delighted to hold a pioneering ecumenical service in 2022, marking special events, such as the Week of Prayer for Christian Unity, the death of Queen Elizabeth II and the Thy Kingdom Come initiative.

Serving our Community through Baptisms, Weddings and Funerals

During 2022, we welcomed 23 babies and children for baptism and were delighted, in July, to hold baptisms by full immersion for one of our older teenagers and one adult.

Two couples were married at St Mary’s, and we held 33 funerals in Church and our clergy officiated at another 12 at crematoria.

Welcome and hospitality to the local community.

The essence of our approach to mission is welcome and hospitality. Our Church is open every day for individual prayer - 9am to 3pm Monday to Saturday and for services on Sunday. It is evident that many people come into Church to pray or in search of somewhere quiet to ease their grief and pain.

We expanded our Welcome Café during 2022 (a Place of Welcome and a Warm Space) to offer two sessions per week and it has continued to grow in popularity. It provides a valuable safe space for people to come and meet together, with skills and local information being shared across those who attend.

Supporting the most vulnerable, isolated, and needy

We continue to see and minister to people in need from within and beyond our Church community. Many of the most complex needs we deal with come from those outside the Church. We continue to actively encourage and collect donations for our local Food Bank and for refugees within the area, and to fundraise for other groups.

Our Church family extends to those who are unable to attend Church, due to vulnerability to illness or frailty. We continue to support them through our Pastoral Care Team, telephone support volunteers and provision of resources for use at home. Resumption of our engagement with Care Homes has been slow, but the last half of 2022 saw some movement in this area.

Celebrating the Seasons and National Events

Church life is organised around seasons, and we continue to mark the key Christian festivals of Easter and Christmas (online, in person and by phone) in ways that seek not only to enable our regular worshipping community to celebrate but to encourage others to engage in the true meaning of these seasons.

4

In June, we were pleased to mark the Queen’s Jubilee and, as the Church of England, we had an important role in the marking of the death of Her Majesty Queen Elizabeth II and the succession of King Charles III – ringing our bells and welcoming many people into Church to pay their respects to the Queen.

During 2022, we were able to hold several other services, themed around specific issues: Christian Aid; Thy Kingdom Come; Bible Sunday; Remembrance; Healing; Prayer for Peace (Ukraine War); Harvest; and Gender-based Violence.

Our Team

No Church can run without the dedication, time and energy of many lay people. The team at St Mary’s includes those who have been actively supporting the Church for decades and others who have joined us more recently. Indeed, in our outreach activities, we have been very pleased to welcome volunteers for other local churches and the wider community.

We are fortunate to have a Parochial Church Council and two Churchwardens with such extensive skills, knowledge, and commitment. Similarly, we are blessed by all who lead us in worship – our Licensed Lay Ministers and our Curate – and our Choir and Music Group.

The list of volunteers involved in keeping Church going is huge! Thank you to all concerned.

Conclusion

With the cost-of-living crisis, soaring inflation, shortages of goods and industrial action, we ended 2022 concerned about the future, yet trusting in the goodness and provision of our God. As we face these issues, personally and as a Church, we are called to reach out to others in a spirit of service and generosity. This will be challenging but, as the Bible verse we have adopted for 2023, reminds us:

For mortals it is impossible, but for God all things are possible. (Matthew 19:26)

Revd Jane Brown

Secretary Report 2022

During 2022, the PCC met 6 times. The January, March and May meetings were held via Zoom video conferencing, with the July, September, and November meetings being held in person.

The task groups continued to meet between the main council meetings, and reports on finance, fabric & maintenance, pastoral and safeguarding continued to be provided to the PCC for consideration and enactment where necessary, and all relevant policies were reviewed and approved.

At the January meeting, council members were briefed on the reorganisation of the Leeds Episcopal Deaneries, from 4 Deaneries to 3. Additionally, the meeting considered and accepted a Health & Safety Risk Assessment and approved the role description pertaining to the position of Health & Safety Officer.

At the March meeting Revd. Jonathan provided PCC members with a review of Pastoral Care and issues and recommendations for consideration.

The May meeting dealt with the appointment of persons to the task groups and various other specific roles together with agreement to the PCC Code of Conduct and an update regarding Pastoral Care was provided.

In July, Council members discussed ways to deal with big issues and our involvement of the Church community. In addition, updated Covid Precautions at Holy Communion were agreed.

At the September meeting Council members considered ‘Our Response to the Cost-of-Living Crisis’ and how this may impact not just Church finances but the wider community

Graham Williams PCC Secretary

5

PCC membership for 2022

Incumbent: Rev J Brown Chairman Curate: Revd J Brennan Readers: Miss A Doney - Treasurer/Stewardship Secretary

Representatives on the Deanery Synod Mr N Hampshire Mr G Williams - Secretary/Electoral Roll Officer Church Wardens: Miss A Ball Mrs A Hampshire

Elected Members: Mrs A Payne Mrs F Jones Mrs J Harrison Mrs M Pratt Mrs P Kilbane Mrs P Wood Mr M Norman

Mr C Mundy (Co-opted 17 May 2022)

Financial Review 2022

2022 was the first full year back in Church following the pandemic our weekly congregation gradual returned but not to the same levels as before the pandemic.

Compared to 2021 Income has increased £6,185 and expenditure has increased by £16,358. The general fund donations and legacies for 2022 saw a decrease of £2420 compared to 2021. Planned giving, appeals and donations were less than 2021, there were increases in tax refunds and open plate collections. Charitable activities saw an increase of £6,676 compared to 2021 mainly from Parish Centre lettings which started up again in 2022. Our welcome café and drinks served after services also resumed and saw an increase of £1,277.

Expenditure increased £16,358 compared to 2021. Cashflow enabled the church to pay £15000 more Parish Share than 2021 this was a great achievement. A better specification for our broadband saw an increased cost of £1,033 compared to 2021 with strict control of all other costs.

Church maintenance for the year was £11,444, £8,596 of this was for repairs to the roof, spire and architects’ fees for the quinquennial.

Planning permission was obtained for the Parish Centre project with work starting in 2023 with £31,064 in the fund. A fundraising team has been set up to apply for additional money to complete all the planned work.

Reserves policy Unrestricted funds

It is the PCC policy to hold in reserves. The equivalent of three months unrestricted running costs of £8,000, excluding Parish Share. This is to cover any unexpected reduction in income or emergency situations that may arise.

Fabric fund

It is also our policy to hold an amount of £5,000 for any fabric related emergency and to aid remedial building works listed in the quinquennial inspection.

This reserve policy level will be reviewed annually. It is our policy to invest excess fund balances with the CCLA Church of England.

On behalf of the PCC

Reverend Jane Brown (Chair) Date

6

INDEPENDENT EXAMINER'S REPORT

TO THE PCC OF ST MARY'S, GARFORTH

This Report on the Accounts for the year ended 31 December 2022, which are set out on the attached pages, is in respect of an examination carried out in accordance with the requirements of the Church Accounting Regulations 2006 and Section 145 of the Charities Act 2011.

My examination was carried out in accordance with the General Directions given by the Charity Commission under Section 145(5)(b) of the Charities Act 2011 and to be found in the Church guidance, 2011 edition, issued by the Finance Division of the Archbishop's Council. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

have not been met or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr D. M. Norman, Accountant 3 Meadow Road, Garforth LS25 2EN

31 March 2023

7

St Mary's Garforth

Statement of Financial Activities

For the period from 01 January 2022 to 31 December 2022

Unrestricted Designated Restricted Endowment Total Prior year
funds funds funds funds funds totalfunds
Income and endowments from:
Donations and legacies 69,275.62 - 16,680.64 - 85,956.26 77,836.75
Income from charitable activities 6,943.30 - - - 6,943.30 5,732.15
Other trading activities 10,756.11 - 568.80 - 11,324.91 4,830.56
Investments 805.76 - 9.23 - 814.99 198.99
Otherincome - - - - - -
Totalincome 87,780.79 **- ** 17,258.67 **- ** 105,039.46 88,598.45
Expenditure on:
Raisingfunds 737.31 - - - 737.31 57.50
Expenditure on charitable activities 83,760.86 12,514.88 20,980.13 - 117,255.87 81,713.50
Otherexpenditure 6,269.93 - - - 6,269.93 6,052.52
Totalexpenditure 90,768.10 12,514.88 20,980.13 **- ** 124,263.11 87,823.52
Net income / (expenditure) resources before transfer (2,987.31) (12,514.88) (3,721.46) **- ** (19,223.65) 774.93
Transfers:
Gross transfers between funds - in 4,760.54 - 7,732.52 - 12,493.06 1,440.74
Gross transfers between funds - out (7,662.54) - (4,830.52) - (12,493.06) (1,440.74)
Other recognised gains / losses
Gains/losses on investment assets (631.28) - - - (631.28) 671.15
Gains on revaluation,fixed assets,charity's own use - - - - - -
Net movement in funds (6,520.59) (12,514.88) (819.46) **- ** (19,854.93) 1,446.08
Reconciliation of funds
Total funds brought forward 125,660.39 43,579.64 8,374.68 **- ** 177,614.71 176,168.63
Total funds carried forward 119,139.80 31,064.76 7,555.22 **- ** 157,759.78 177,614.71

8

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH For the year ended 31st December 2022

NOTE
FIXED ASSETS
Tangible fixed assets
1
Total fixed assets
CURRENT ASSETS
Debtors & prepayments
2
Investment Assets
3
Cash at bank and in hand
Total current assets
LIABILITIES:
Creditors: Amounts falling due in one year
4
NET current assets less current liabilities
TOTAL assets less current liabilities
Represented by
Unrestricted - General Funds
Fixed Assets
Designated - Legacy
Restricted - Fabric Fund
Restricted - Gift Day fund
Restricted – Mission
Restricted – Organ
Restricted – Boiler
2021
2022
£
£
91531
86146
91531
86146
3031
2408
6177
5555
82654
65425
91862
73388
(5779)
(1774)
86083
71614
177614
157760
34129
32994
91531
86146
43579
31065
2793
2460
2319
1612
251
901
3012
2582
177614
157760

9

PAROCHIAL CHURCH COUNCIL OF ST MARY’S GARFORTH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2022

1. ACCOUNTING POLICIES

The financial statements have been prepared under the Charities Act 2011 and in accordance with Church Accounting Regulations 2006 governing the individual accounting standards and the Statement of Recommended Practice, Accounting Reporting by Charities (SORP 2005)

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those that are informal gatherings of church members.

Fund Accounting

Unrestricted funds are funds which are spent on the PCC’s general purposes.

Restricted funds are designated by the donor for a particular purpose. The restricted are H & WP Organ fund, Fabric fund and Mission.

Incoming Resources

Recognition of incoming resources

These are included in the Statement of Financial Activities (SOFA) when:

  1. The PCC becomes legally entitled to the benefit of use of the resources.

  2. The ultimate receipt is virtually certain and

  3. The monetary value can be measured with sufficient reliability.

Fund-raising costs

Funds raised from events and sales of books are reported gross in the SOFA, that is before any related costs that may have been deducted from the gross proceeds.

Grants and Donations

Grants and donations are included in the SOFA when any preconditions prevent their use by the PCC have been met. For collections and planned giving it is when the funds are received.

Gift Aid tax claims, etc on cash donations

Gift Aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Gifts in kind

  1. Gifts in kind are accounted for at a reasonable estimate of their value at the time of the gift to the PCC, if feasible, or else at the amount which is actually realised from their disposal.

  2. Gifts in kind for sale to fund the PCC are included in the accounts at their estimated market value at the date of the gift, if feasible or else recognised when they are sold.

  3. Gifts in kind for the PCC’s own use are included in the SOFA as incoming resources when receivable and expended as and when they are consumed in use. Gifts of fixed assets, if material, are included in the balance sheet and expensed over the asset’s useful economic life.

Donated services and facilities

These are included in incoming resources (and at the same time in resources expended) at the estimated value to the PCC of the service or facility received.

Volunteer help

The value of any volunteer help received is not included in the accounts but is described in the trustees’ annual report.

Rental income

Rental income from the letting of the church and parish centre is recognised when the rental is due.

Investment Income

This is included in the accounts when receivable.

10

Investment gains and losses.

This included any gain or loss resulting from the revaluing of investments to market value at the end of the year.

EXPENDITURE AND LIABILITIES

Liability recognition

Liabilities are recognised as soon as the legal or constructive obligation arises.

Governance costs

Include the cost of the preparation and examination of statutory accounts, the costs of trustee meetings and costs of any legal advice to the trustees on governance or constitutional matters.

Grant payable without performance conditions

These are recognised in the accounts when a commitment has been made externally and there are no pre-conditions still to be met for the entitlement to the grant which remains in the control of the PCC.

ASSETS

Consecrated land and buildings and movable church furnishings

Consecrated and beneficed property is excluded from the accounts by section 10(2) (a) and (c) of the Charities Act 2011.

No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off as expenditure in the Statement of Financial Activities and separately disclosed.

Parish Centre

All costs of building the Parish Centre have been capitalised, depreciation will be on a straight-line basis over 40 years commencing in the first full year after completion of the building.

Other fixtures, fittings and office equipment

Equipment used within the church and parish centre is depreciated on a straight-line basis over 4 years, individual items of equipment with a purchase price of less than £1000 is written off when the asset is acquired.

Investments

Investments are valued at market value at 31[st] December.

Current Assets

Amounts owing to the PCC at 31[st] December in respect of fees or other income are shown as debtors less provision for amounts that may prove uncollectable.

Short term deposits

Include cash held on deposit with the CBF Church of England Funds or at the bank.

Reserves Policy It is the PCC policy to hold in reserves. The equivalent of three months unrestricted running costs of £8,000, excluding Parish Share. This is to cover any unexpected reduction in income or emergency situations that may arise. It is also our policy to hold an amount of £5,000 for any fabric related emergency and to aid remedial building works listed in the quinquennial inspection.

This reserve policy level will be reviewed annually.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designates by the PCC for fixed assets for its own use or for spending on a future project and which therefore not included in its free reserves as disclosed in the trustees report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.

It is our policy to invest all surplus funds in the CCLA Deposit fund.

11

INCOMING RESOURCES

Donations & Legacies
Other planned giving
Loose plate collection
Donations Appeals
Tax recoverable on gift aid
Legacy
Grants
TOTAL
Charitable Activities
Fees from crematorium
Fee for weddings & funerals
TOTAL
Other Trading
Produce sales
Light the spire
Tea & coffee other
Other funds generated
Parish Centre Lettings
TOTAL
Insurance claim
Other Income
Investments
Bank & Building society interest
TOTAL INCOME
Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2022
2021
£
£
£
£
£
49407
1129
50536
53909
5738
558
6296
4269
1316
9206
10522
6767
12814
1071
13885
11092
0
1000
4717
4717
799
69276
0
16681
85956
77836
6943
6943
5732
6943
0
0
6943
5732
211
211
115
420
420
475
2164
2164
886
212
569
781
1001
7748
7748
2353
10755
0
569
11324
4830
806
9
815
199
806
0
9
815
199
87779
0
17259
105039
88598

12

RESOURCES USED

Charitable Activities
Missionary and Charitable giving
Overseas:
Home
Ministry: Parish Share
clergy expenses
curate expenses
other clergy costs
Education & Study Groups
Parish training & mission
Insurance
Telephone & broadband
Photocopier
Church misc
Church maintenance
Organ Maintenance
Cleaning
Salaries
Upkeep of services
Administration
Visiting Organist
Electric
Gas
Water
Printing & Stationary
IT equipment
IT software
Bookstall costs
CTIG
Parish Centre Refurb
Governance
TOTAL
Other Expenditure
Flowers
Depreciation
Bank charges
TOTAL
Raising Funds
Costs of fetes & other events
Costs of Stewardship
TOTAL
TOTAL RESOURCES USED
Unrestricted
Designated
Restricted
TOTAL
FUNDS
Funds
Funds
Funds
2022
2021
£
£
£
£
£
700
700
500
575
575
1625
65000
65000
50000
1765
1765
1129
533
533
319
0
117
136
289
425
621
315
315
111
4237
4237
4161
2364
2364
1331
1248
1248
1034
356
187
543
717
76
11368
11444
9675
324
324
494
75
75
0
0
0
465
465
320
453
115
568
585
0
0
1507
1507
1311
4070
4070
4692
244
244
313
153
103
256
630
314
7004
7318
824
514
514
954
0
0
0
0
12515
12515
0
250
250
250
83760
12515
20980
117256
81714
359
359
382
5385
5385
5385
526
526
284
6270
0
0
6270
6052
737
737
57
0
0
737
0
0
737
**57 **
90768
12515
20980
124263
87823

13

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH NOTES TO THE FINANCIAL STATEMENTS

FIXED ASSETS FOR USE BY THE PCC

FIXED ASSETS FOR USE BY THE PCC
1Tangible fixed Assets
GROSS BOOK VALUE
At 1 January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1 January 2022
Additions
At 31st December 2022
NET BOOK VALUE
At 1 January 2022
At 31st December 2022
2Investments
Organ Fund 8% Treasury Stock - historical cost- £72.97p
Kilburn Trust 229 shares in the CBF's Investment fund - historical cost £211.46p
House Sale 1450 shares in the CBF's Investment fund - historical cost £433.30p
3 DEBTORS
Unrestricted
Income Tax Recoverable
909
Prepayments and accrued income
967
Other Debtors
531
2407
4 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
FIXED ASSETS FOR USE BY THE PCC
1Tangible fixed Assets
GROSS BOOK VALUE
At 1 January 2022
Additions
At 31st December 2022
DEPRECIATION
At 1 January 2022
Additions
At 31st December 2022
NET BOOK VALUE
At 1 January 2022
At 31st December 2022
2Investments
Organ Fund 8% Treasury Stock - historical cost- £72.97p
Kilburn Trust 229 shares in the CBF's Investment fund - historical cost £211.46p
House Sale 1450 shares in the CBF's Investment fund - historical cost £433.30p
3 DEBTORS
Unrestricted
Income Tax Recoverable
909
Prepayments and accrued income
967
Other Debtors
531
2407
4 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Buildings
Furniture &
Fittings
215386
17078
0
0
Total
2022

232464
0
215386
17078

232464
(123855)
(17078)
(5385)
0
(140933)

(5385)
(129240)
(17078)
(146318)
91531
0
86146
0
Restricted
Designated

91531

86146
105
4731
719
5555
TOTAL
909
967
531
2407 0
0
2407
Accruals and deferred income
Creditors for goods and services
Other Creditors Agency fees
5 Parish Share
Historic Opening Balance
Share unpaid this year
Paid this year
Write off By Diocese
Closing Balance
Unrestricted
Restricted
Designated
TOTAL
1720
1720
54
54
1774
0
0
1774
116263
13688
129951

14