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← The Parochial Church Council Of The Ecclesiastical Parish Of Garforth

2024-12-31-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 2024

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

2024 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 benefits 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.

Report: January – December 2024

Our Bible verse for 2024 which reminded us, in order to move forward we need to let go of the past

Forget the former things; do not dwell on the past. See, I am doing a new thing! Now it springs up; do you not perceive it?' Isaiah 43:18-19a

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

In February 2019, the PCC agreed three clear priorities:

Lay involvement in worship and discipleship

Lay volunteers continue to lead 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.

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.

3

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 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 2024, we have continued our existing children’s work. Bubble Church began January 2024 and has a regular group of families attending. Funtots continued to have new families whilst some older children had to leave to start their nursery education. The Upper Room began this year is twice monthly for 8–14-year-olds who participate in bible discussion, videos, crafts and songs.

We started a Growing Leaders course which has six people attending and will finish next year.

We have continued working with our with local primary schools, offering assemblies, classes and interactive events for Easter and Christmas.

Working with other churches

Churches Together in Garforth remains an active group, with The Chair of the group is Toby White Dayspring. Regular activities, such as the monthly Faith Lunches, have continued as well as Lent group evening meetings followed by a short resume and lunch the following day and a combined Walk of Witness on Good Friday. Ministers continue to meet and pray together regularly.

Serving our Community through Baptisms, Weddings, and Funerals

During 2024, we welcomed fourteen babies and children for baptism. One couple was married at St Mary’ and we held 48 funerals in Church.

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. Our Welcome Café (A Place of Welcome and a Warm Space) offers two sessions per week. We continued our Welcome Café during 2024 (a Place of Welcome and a Warm Space) offering two sessions per week. I t provides a valuable safe space for people to come and meet, with skills and local information being shared across those who attend. The Monday afternoon session is quieter with fewer people whilst the Wednesday morning session is busier and nosier as it follows Funtots, and parents/carers stay on for the Welcome Café.

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 our Church. We continue to actively encourage and collect donations for our local Food Bank, and to fund raise 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 Home Visiting Team providing telephone support, provision of resources for use at home and home visits. Our Care Home ministry has grown during 2024.

Parish Centre Refurbishment

During the refurbishment work the Parish Centre was closed for all lettings and activities. We had an open day in November to celebrate the completion of the work. We now have a Main Hall, a large flexible space which is Hall 1 & 2 combined. Hall 1 is the largest section of the main hall; Hall 2 is the smaller section of the main hall. The Upper Room is a smaller multi-purpose room.

Celebrating the Seasons and National Events

Church life is organised around seasons, and we continue to mark the key Christian festivals of Easter and 4

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.

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 from 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 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 2024 still 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.

Secretary Report 2024

Secretary’s report to the Annual Meeting

The PCC met on 6 occasions during 2024, the January and July meetings were held via Zoom, with the March, June, September, and November meetings being held in person. The fabric & maintenance and finance task groups continued to meet in between, and reports were submitted to the PCC for consideration and approval. Reports from the pastoral team, safeguarding, fundraising, health and safety and Deanery and Diocesan Synod were also provided for consideration, and policies were reviewed, amended and approved where required.

In January Council members considered a mission action plan, which had been drawn up following the PCC away day in October 2023, and were also briefed on the recent Archdeacons Visitation, which is essentially when the Archdeacon visits the Parish and inspects various paperwork and logs and meets with various people.

At the July, September and November meetings Council members started work on some training entitled ‘PCC Tonight’ which aims to provide PCC members with a better idea of what the PCC is. Council members have currently undertaken 3 sessions, entitled ‘Why does the Church exist’, Why does the PCC exist’ and ‘Growing in our relationship with God’.

In addition, at the September meeting Council members further considered Living in Love and Faith and also looked at becoming an Inclusive Church, seeking membership of the Inclusive Church Network.

Graham Williams PCC Secretary

PCC Membership

PCC membership for 2024

Incumbent: Rev J Brown Chairman Readers: Miss A Doney - Treasurer

Representatives on the Deanery Synod: Mr N Hampshire Mr C Mundy (until July 2024) Mr G Williams - Secretary/Electoral Roll Officer

Church Wardens: Miss A Ball Mrs A Hampshire

5

Elected Members: Mrs A Payne Mrs F Jones Mrs G Instone (from May 2024) Mrs P Kilbane Mrs P Wood - Stewardship Secretary Miss R Johnson (from May 2024) Mr A Horner (from May 2024) Mr I Instone (from May 2024) Mr M Norman

Mrs P Keenoy (Co-opted until April 2024)

Financial Review 2024

In 2024 we completed the Parish Centre refurbishment. A few minor snagging items were still to do. To complete phase two and three we had to suspend all activities in the Parish Centre. We are holding retention funds which will be paid in 2025 subject to all snagging being completed. As a result, letting, tea and coffee income was lost over that period. We had to maximize our cashflow to pay the builders invoices and not pay as much as we had hoped for Parish Share.

Total receipts for unrestricted funds were £98,547, of which £53,980 was unrestricted voluntary donations and a further £13,806 was from Gift Aid.

In 2024 we began a new utility contract, having had our previous contract for four years our costs rose substantially. The electricity for the year rose by £1,515 and gas by £6,739.

We paid £50,000 of our parish share which largely provides stipends and housing for the clergy in our diocese, a disappointing, shortfall of £20,222. The sum that the churches in the deanery have to find is sh a red between the churches according to a formula that is based on a head count of the congregations and the affluence factor of the parish.

The net result for the year was a deficit of receipts over payments of £581 for unrestricted funds. Adding bank and other deposits balances brought forward at the beginning of the year the balances carried forward at 31 December on unrestricted funds total £34,879 (excluding the Parish Centre)

Fabric Fund closing balance of £6244 an increase of £2124 compared to 2023. Mission Fund closing balance of £627 an increase of £167 compared to 2023. Organ fund closing balance of £1570 a decrease of £781 compared to 2023. We need to look at ways to provide funds for the upkeep of the organ. I anticipate that funds will last until 2026.

We need to look at ways to increase our income so we can meet all our commitments.

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) D a t e

6

INDEPENDENT EXAMINER'S REPORT

TO THE PCC OF ST MARY'S, GARFORTH

This Report on the Accounts for the year ended 31 December 2024, 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 201 land 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. lt 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.

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

have not been met: or

Mr D. M. Norman, Accountant

3 Meadow Road, Garforth LS25 2EN

07 April 2025

7

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH STATEMENT OF FINANCIAL ACTIVITIES For the year ended 31st December 2024

INCOMING RESOURCES
Note
Donations and legacies
2(a)
Income from Charitable activities
2(b)
Other trading activities
2(c)
Investments
2(d)
Insurance claims Other income
2(e)
TOTAL INCOMING RESOURCES
RESOURCES USED
Expenditure on Charitable Activities
3(a)
Other Expenditure
3(b)
Raising Funds
3(c)
TOTAL RESOURCES USED
NET INCOME/(expenditure)resources before transfers
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Gains & losses
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
TOTAL FUNDS bought forward
TOTAL FUNDS carried forward		 Unrestricted Designated Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024
2023
£
£
£
£
79838
46678
4892
131408
95853
6765
6765
8349
10036
367
10403
11321
1908
52
149
2109
2705
98547
46730
5408
150685
118228
90819
70500
6945
168264 117748
6566
6566
6616
581
581
1444
97966
70500
6945
175411
125808
581
(23770)
(1537)
(24725)
(7580)
500
3309
3809
22680
(3809)
(3809) (22680)
(445)
(3228)
(23270)
1772
(24725)
(8025)
113482
29322
6931
149735
157760
110255
6052
8703
125010
149735

There may be minor discrepancies in the totals if pence are not being shown

8

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH

For the year ended 31st December 2024

NOTE
FIXED ASSETS
Tangible fixed assets
1
Total fixed assets
CURRENT ASSETS
Investment Assets
2
Debtors & prepayments
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 - Agency
Restricted - Fabric Fund
Restricted - Mission
Restricted - Organ		 2024
2023
£
£
75376
80761
75376
80761
6142
6023
3490
2553
46051
64401
49541
66954
-6049
-4003
43492
62951
118867
143712
110255
113482
6052
29322
260
6244
4120
627
460
1570
2351
125009
149735

9

PAROCHIAL CHURCH COUNCIL OF ST MARY’S GARFORTH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31[st] December 2024

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.

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 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 it 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 revaluation 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 preconditions 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 as at 31[st ] December.

Current Assets

Amounts owing to the PCC as 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 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 designated by the PCC for fixed assets for its own use or for spending on a future project and which therefore are not included in its free reserves as disclosed in the trustees’ report.

11

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.

12

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

INCOMING RESOURCES

INCOMING RESOURCES
Note
Donations & Legacies
2(a)
Other planned giving
Loose plate collection
Donations Appeals
Parish Centre Refurb 2023
Tax recoverable on gift aid
Legacy
Grants
TOTAL
Charitable Activities
2(b)
Fees from crematorium
Fee for weddings & funerals
TOTAL
Other Trading
2(c)
Produce sales
Light the spire
Tea & coffee other
Other funds generated
Parish Centre Lettings
TOTAL
Insurance claim
Other Income
Investments
2(d)
Dividends
Bank & Building society interest
TOTAL INCOME		 Unrestricted
Designated Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2024
2023
£
£
£
£
£
53979
1150
55129
48316
4761
551
5312
5879
6291
7
2071
8369
3793
5304
5304
4010
13806
624
112
14542
12887
268
1000
40742
1008
42750
20700
79838
46677
4892
131406
95853
6765
6765
8348
6765
0
0
6765
8348
62
62
110
310
310
457
1882
107
1989
2411
345
260
605
7436
7436
8343
10035
0
367
10402
11321
1
1
960
1907
53
149
2109
1745
1908
53
149
2110
2705
98547
46730
5408
150685
118228

13

PAROCHIAL CHURCH COUNCIL OF ST MARY'S, GARFORTH NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) For the year ended 31st December 2024

RESOURCES USED

Note
Charitable Activities
3(a)
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
Parish Centre Refurb 2023
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
3(b)
Flowers
Depreciation
Bank charges
TOTAL
Raising Funds
3(c)
Costs of fetes & other events
Costs of Stewardship
TOTAL
TOTAL RESOURCES USED		 Unrestricted Designated
Restricted
TOTAL
FUNDS
Funds
Funds
Funds
2024
2023
£
£
£
£
£
883
883
800
400
400
1875
50000
50000
60000
1476
1476
1245
440
634
634
73
73
1666
4690
4690
4598
3215
3215
3445
2314
2314
1422
609
53
662
157
69823
69823
26975
(314)
4690
4376
2580
919
919
311
3964
345
4309
300
7980
7980
514
514
1518
546
546
549
0
65
3023
3023
1508
10187
10187
3448
396
396
366
216
216
169
451
331
782
2417
494
494
1542
100
100
100
0
0
0
0
250
250
250
90818
70499
6945
168263
117748
530
530
558
5385
5385
5385
651
651
672
6566
0
6566
6615
442
442
1308
139
139
136
581
0
581
1444
97966
70499
6945
175410
125808

14

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

FIXED ASSETS FOR USE BY THE PCC
Buildings
1
Tangible Fixed Assets
GROSS BOOK VALUE
At 1st January 2024
215386
Additions
0
At 31st December 2024
215386
DEPRECIATION
At 1st January 2024
134625
Additions
5385
At 31st December 2024
140010
NET BOOK VALUE
At 1st January 2024
80761
At 31st December 2024
75376
2
Investments
Organ Fund 8% Treasurt Stock - historical cost
£72.97p
Kilburn Trust 229 shares in the CBF - historical cost £211.46p
House sale 1450 shares in the CBF - historical cost £433.30p
3
DEBTORS
Unrestricted
Restricted
Income Tax Recoverable
2114
Prepayments and accrued income
1376
Other Debtors
3490
0
4
LIABILITIES :AMOUNTS FALLING DUE WITHIN ONE YEAR
Unrestricted
Restricted
Accruals and deferred income
6049
Creditors for goods and services
Other creditors Agency Fees
6049
0
5
PARISH SHARE
Historic Opening Balance
148639
Share unpaid this year
20222
Closing Balance
168861		 FIXED ASSETS FOR USE BY THE PCC
Buildings
1
Tangible Fixed Assets
GROSS BOOK VALUE
At 1st January 2024
215386
Additions
0
At 31st December 2024
215386
DEPRECIATION
At 1st January 2024
134625
Additions
5385
At 31st December 2024
140010
NET BOOK VALUE
At 1st January 2024
80761
At 31st December 2024
75376
2
Investments
Organ Fund 8% Treasurt Stock - historical cost
£72.97p
Kilburn Trust 229 shares in the CBF - historical cost £211.46p
House sale 1450 shares in the CBF - historical cost £433.30p
3
DEBTORS
Unrestricted
Restricted
Income Tax Recoverable
2114
Prepayments and accrued income
1376
Other Debtors
3490
0
4
LIABILITIES :AMOUNTS FALLING DUE WITHIN ONE YEAR
Unrestricted
Restricted
Accruals and deferred income
6049
Creditors for goods and services
Other creditors Agency Fees
6049
0
5
PARISH SHARE
Historic Opening Balance
148639
Share unpaid this year
20222
Closing Balance
168861		 Furniture &
Fittings
17078
0
17078
17078
0
17078
0
0
Designated
0
Designated
0		 Total
2024
232464
0
232464
151703
5385
157088
80761
75376
105
5294
742
6141
TOTAL
2114
1376
3490
TOTAL
6049
6049
0		 6049
148639
20222
168861

15