## **THE PCC OF THE ECCLESIASTICAL PARISH OF LINTHORPE, MIDDLESBROUGH** **ANNUAL REPORT AND STATEMENT OF FINANCIAL ACTIVITIES OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31 DECEMBER 2023** **CHARITY REGISTRATION No: 1131212** **ST BARNABAS PAROCHIAL CHURCH COUNCIL** ## **CONTENTS** |Page 3 to 4|Legal and Administrative Information| |---|---| |Page 5|Independent Examiners Report to the Trustees| |Page 6 to 7|Review of the Year| |Page 8|Statement of Financial Activities| |Page 9|Balance Sheet| |Pages 10 to 20|Notes to the Financial Statements| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 3 ## **LEGAL AND ADMINISTRATIVE INFORMATION** ## **PAROCHIAL NAME** The Parochial Church Council of the Ecclesiastical Parish of Linthorpe, Middlesbrough. ## **WORKING NAME** St Barnabas Parochial Church Council ## **CORRESPONDENCE ADDRESS** Church Office St Barnabas Church Hall 1a St Barnabas Road Linthorpe Middlesbrough Cleveland TS5 6JR 01642 812622 ## **PCC MEMBERS OF THE CHURCH** **Clergy** Revd Dr David Goodhew Revd Lindsey Goodhew Revd Mark Walley Revd James Cawdell (from July 2023) **Church Wardens** Andrew Devereux Gail Roberts **Treasurer** Phil Edwards **Deanery Synod** Retired May 2023 Kate Morris Retire 2026 Barbara Edwards (secretary), Malcolm McGregor Alistair Bolton, Allison Ward **Elected Members** During the year, the following served as members of the PCC: Retired May 2023 Lubna Simon (resigned in February) Retire 2024 Thomas Mallam, Ruth Ritchie, Lynda Walker Retire 2025 Sue Bell, Nixon Christian, Fiona Houldsworth Retire 2026 Tony Hutchings, Paul Bury, Nelly Broughton **CHARITY NUMBER** 1131212 **OBJECTS** Promoting in the ecclesiastical parish the whole mission of the Church. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 4 ## **LEGAL AND ADMINISTRATIVE INFORMATION (continued)** **PRIMARY BANKERS** HSBC Bank plc Nationwide Building Society 60 Albert Road PO Box 3 Middlesbrough 5-11 St Georges Street Cleveland Douglas TS1 1SR Isle of Man IM99 1AS **INDEPENDENT EXAMINER** J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF **BACKGROUND** The responsibilities and duties of Parochial Church Councils are set out in the Parochial Church Councils (Powers) Measure 1956. The PCC of St Barnabas Church Linthorpe, has responsibility, with the incumbent, Revd Dr David Goodhew, for the mission, worship, and pastoral ministry of the Church of England in the ecclesiastical parish of Linthorpe in the Diocese of York. In addition it has maintenance responsibilities for the church building, the church hall and car park complex on St Barnabas Road, Linthorpe, Middlesbrough and for the house at 23 Linden Grove, Linthorpe. **COMMITTEES** The PCC operates through the Church Leadership Team and a number of sub-committees consisting of PCC members and others coopted from members of the church, as follows: **CHURCH LEADERSHIP TEAM** Oversees the day to day running and the strategic direction of the ministry of the Church. **STANDING COMMITTEE** This is the only committee required by law. It has power to transact any urgent business of the PCC between its meetings. **FINANCE COMMITTEE** Oversees the general financial dimension of the work of St Barnabas. It meets about four times a year, in particular to review the monitoring of income and expenditure and to formulate a budget for the next year. **FACILITIES MANAGEMENT COMMITTE** Attends to matters relating to church buildings and fabric, the church house, audio-visual equipment and lettings. **MISSION COMMITTEE** Keeps the church members informed of the needs of the charities and projects we support and recommends to the PCC the amounts we donate to these. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 5 ## **INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS** This report on the financial statements of the PCC for the year ended 31 December 2023, which are set out on the following pages, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and s.144 of the Charities Act 2011 ('the Act'). ## **Respective Responsibilities of the PCC and the Examiner** As the members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and section 145 of the Charities Act 2011 does not apply. It is my responsibility to issue this report on those financial statements accounts in accordance with the terms of the Regulations. The gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Charity Independent Examiners. ## **Basis of Independent Examiner's Report** My examination was carried out in accordance with the General Directions given by the Charity Commission under section 145 (5) (b) of the Act and to be found in the Church Guidance, 2006 edition, issued from the Finance Division of the Archbishops' 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 no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below. ## **Independent Examiner's Statement** 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 ●to keep accounting records in accordance with section 130 of the Act; and ●to prepare accounts which accord with the accounting records and to comply with the requirements of the Act, and the Regulations 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. J Irvinesmith FCIE Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF Dated: 1st July 2024 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 6 ## **REVIEW OF THE YEAR ENDED 31 DECEMBER 2023** ## Vicar's Report St Barnabas has continued to develop the priorities in the Mission Action Plan, seeking to reach out into the community with the love of Jesus. The church held a Lent course called Be Still. There was also a quiet day held at St Oswald’s Centre in Sleights. In May the church was open to celebrate the coronation of King Charles III and the service was shown on the screen in church. Ties with local primary schools have continued to strengthen, with a number of visits to church and several assemblies led by St Barnabas staff and Big Kids. Both Linthorpe and Ayresome Schools had Christmas events in the church. In July there was a trip to Saltburn beach, which concluded with a service on the beach Middlesbrough Community Grocery, run in partnership with the Message Trust, celebrated its first birthday in June, with a family fun day in the hall. The grocery café has continued in the church hall on a Thursday morning, to offer a warm and welcoming space to grocery members. There was an outreach weekend in October to coincide with harvest thanksgiving, with a visit from magician John Archer, a mission morning with litter picking and talking to people on the Saturday, and a church lunch on the Sunday. An Alpha course was run after the weekend. Hazel Murray left her post in July and Emmanuel Alawode was appointed as student worker. Barbara Edwards retired as administrator and Imogen Burgess-Hale was appointed as senior administrator in October. Kel Profitt was employed as assistant worship pastor and Katharine Jones became community worker in November. ## Financial Report ## i. Unrestricted Funds At the end of 2022 our unrestricted funds (excluding designated funds) stood at £58,826, and at the end of 2023 this had increased to £77,645. This compares with the target reserves of £67,000 (based on 10 weeks of expenditure). However, the balance at the end of 2023 was boosted by a transfer of £22,000 from the Development Fund, and without this transfer we would have remained below the target reserves. The regular giving decreased by 3% compared to the previous year, but we received three legacies totalling £55,000 and 4 grants totalling £24,000. The expenditure on buildings (£45,000, excluding depreciation) was lower than 2022, but still above the recent average. Staffing costs increased by about 30% due to additional posts being created, but some of this was covered by specific donations. In 2023 the Freewill Offer to York Diocese was £123,900 (the same as 2022), and the 10% of voluntary income that we give to other Christian organizations was £26,500. ## ii. Designated Funds The Future Staffing Fund and the Toddler Fund are now both closed with zero balance. Following the transfer of £22,000 to the unrestricted fund, the Development Fund (money from the sale of 64 Queen’s Rd) now stands at £19,570. This fund is available for the development of the ministry of the church. ## iii. Restricted Funds Income for the Jachie Eye Clinic in Ghana was received in the form of £4,544 raised at the Craft Aid event and £14,061 in other donations. £20,520 was sent to the clinic. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 7 ## **REVIEW OF THE YEAR ENDED 31 DECEMBER 2023 (CONT.)** ## Financial Report (continued) £2,325 was given to support blind children in Ghana, and £1,580 was sent on to Sister Aba to spend on their behalf. £2,610 was used to help local people in need, notably with debt problems, from donations to the Acts435 project. The organ maintenance fund is available for the ongoing maintenance of the refurbished organ. During the year £4,381 was spent, leaving a balance of £7,317. £473 was raised through donations and the sale of hand-made cards for the Bible Society in China, and this was all sent on to them at the end of the year. ## iv. Reserves Policy See Note 15 on Page 20. ## **Trustees Responsibilities** The Charities Act 2011 requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the surplus of the trust for that period. In preparing those financial statements the trustees are required to: Select suitable accounting policies and apply them consistently Make judgements and estimates that are reasonable and prudent Prepare financial statements on the going concern basis unless it is inappropriate to presume that the trust will continue in existence. The trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the trust. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Trustees…………………………………......... Revd Dr David Goodhew, Vicar and PCC Chairman Date: 26th June 2024 Vicar and PCC Chairman **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 8 ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |**Notes**
**INCOME & ENDOWMENTS FROM :**
Donations & Legacies
3a
Other Trading Activities
3b
Income from Investments
3c
Income from
Charitable Activities
3d
Other Income
3e
TOTAL INCOME
**EXPENDITURE ON :**
Raising Funds
4a
Charitable Activities
4b
TOTAL EXPENDITURE
**Net income/(expenditure)**
Add transfers between funds
Net movement in funds
Reconciliation of Funds
Funds at 1st January 2023
**TOTAL FUNDS CARRIED FORWARD**
at 31st December 2023||**Unrestricted**
£
296,600
16,909
1,726
25,228
9,755
____________
350,217
0
359,364
359,364
-9,147
22,000
0
0
12,853
844,233
857,085|**Designated**
£
0
0
0
0
0
___________
0
0
0
0
0
-22,000
0
0
-22,000
41,570
19,570|**Restricted**
**2023**
**2022**
£
£
£
20,400
317,000
276,582
4,635
21,544
19,972
0
1,726
225
0
25,228
24,078
0
9,755
9,291
_____________________________
25,034
375,251
330,148
0
0
117
30,575
389,940
357,744
30,575
389,940
357,861
-5,541
-14,688
-27,713
0
0
0
0
0
0
0
0
0
-5,541
-14,688
-27,713
20,654
906,457
934,170
15,113
891,769
906,457
**Year ended 31/12**| |---|---|---|---|---| T8AR CHIAL CHURCH C NCIL Pw9 LANCE HEET AS AT 31 D MBER 2023 202 FIXED ASSETS Tangible assets 779,440 779.440 785,407 URRENT ASSET Debtors Cash at bank and In hand 18.520 83,629 175 14.938 18.694 98,￿7 8.937 115.378 102.148 1S,113 117.261 124,314 CREDITORS '. amounts fallir due one year 4.933 4.933 3.265 NTA 97,215 15.113 112.328 121.050 ET ASSETS 876,6 15.113 891.769 .457 Restrthd turKIs 15,113 15,113 20,654 un￿strICted funds 77,645 77.645 58,826 Desffjnated fvnds 19.570 19.570 41.570 Fixed Assets 779.440 779,440 785.407 TOTAL FUNDS 876,656 15,113 891.769 906.457 S￿ned on behalf of the Trustees.. Revd Dr David GOodh￿v, Vicar and PCC Chaimian Date.. 27th June 2024 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23** ## **1. ACCOUNTING POLICIES** ## **Basis of preparation** The financial statements of the charity have been prepared under the Church Accounting Regulations 2006 in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. 2011. The PCC constitutes a public benefit entity as defined by FRS102. ## **Funds** Restricted Funds represent (a) income from trusts or endowments which may be extended only on those restricted objects provided in the terms of the trust or the bequest, and (b) donations or grants 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 each 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. Unrestricted Funds are general funds which can be used for PCC ordinary purposes. Designated funds are unrestricted funds set aside for specific purposes by the PCC. ## **Income and Endowments** Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate are 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. 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 obligation on the PCC. The diocesan quota or parish share is accounted for when due. Amounts received specifically for Mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross. ## **Fixed Assets** Consecrated and Beneficed property is excluded from the accounts by s.10(2) of the Charities Act 2011. No Value is placed on movable church furnishings held by the church wardens 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 SOFA and separately disclosed. Equipment used within the church premises is depreciated on a straight line basis over 10 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired. Investments are valued at market value at 31st December. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 11 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **Grants payable without performance conditions** These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity. ## **Changes in Accounting policies and previous accounts** There has been no change to the accounting policies (variation rules and methods of accounting) since last year, and no changes to the previous accounts. ## **Measurement of debtors and creditors** Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. The PCC has creditors which are measured at settlement amounts less any trade discounts. ## **2. TANGIBLE FIXED ASSETS** |EQUIPMENT
Cost
1st January 2023
Additions /subtractions
Cost at
31st December 2023
Depreciation
1st January 2023
Charge
Depreciation at
31st December 2023
Net Book Value
31st December 2023
31st December 2022|Freehold
Furniture
Fixtures
Equipment
Property
& Fittings
Total
£
£
£
£
£
756,587
38,132
94,074
3,783
892,576
0
0
1,250
0
1,250
756,587
38,132
95,324
3,783
893,826
0
33,501
72,912
757
107,169
0
1,121
5,717
378
7,216
0
34,621
78,629
1,135
114,386
**756,587**
**3,511**
**16,694**
**2,648**
**779,440**
756,587
4,632
21,162
3,027
785,407| |---|---| Notes : (1) Freehold property at 1st January 2023 consisted of (a) House at 23 Linden Grove, valued at cost (£6,587). (b) The Church hall and all land shown edged red and green on the title plans is held at deemed cost (as reliable cost information is not available) as valued by Andrew Argyle MA FRICS at £750,000. (2) Depreciation is applied annually to all furniture, fixtures and fittings and equipment at 10% from the first year of their full use for 10 years. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 12 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **INCOME & ENDOWMENTS** ## **3a. DONATIONS & LEGACIES** |Collections (not gift aided)
Gift aided donations
Tax received from Gift Aid
Other donations and loan income
Grants
Legacies
**3b. OTHER TRADING ACTIVITIES**
Hall and church lettings
Sales of materials and services
Craft aid (Jachie)
Coffee mornings for Robinsons
**3c. INCOME FROM INVESTMENTS**
Bank interest
**3d. INCOME FROM CHARITABLE ACTIVITIES**||**Unrestricted**
£
4,850
145,234
36,718
30,651
24,187
54,960
296,600
15,862
1,047
0
0
16,909
1,726
1,726
500
0
780
22,141
1,329
58
419
0
25,228
0
9,755
0
9,755|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
**2023**
£
£
0
4,850
11,545
156,779
4,561
41,279
4,294
34,945
0
24,187
0
54,960
20,400
317,000
0
15,862
91
1,138
4,544
4,544
0
0
4,635
21,544
0
1,726
0
1,726
0
500
0
0
0
780
0
22,141
0
1,329
0
58
0
419
0
0
0
25,228
0
0
0
9,755
0
0
0
9,755|**2022**
£
4,441
156,157
37,845
53,232
4,002
20,905
276,582
15,332
210
4,430
0
19,972
225
225
150
5
2,140
20,543
692
67
481
0
24,078
0
9,291
0
9,291| |---|---|---|---|---|---| |Coffee and tea
Bookstall
PCC fees for special services
Events
Mini Praise / Toddlers
Other outreach
Barneys Band
Church history
**3e. OTHER INCOME**
Insurance claims
Diocese reimbursement for Student Worker
Miscellaneous|||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 13 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** |**EXPENDITURE**
**4a. RAISING FUNDS**
Craft aid
**4b. CHARITABLE ACTIVITIES**
**4.1b Grants to Other Bodies**
Aceactive
Acts 435
Angel Tree Project
Bible Society
Big Kids
Blind children (Ghana)
Boro Angels
Christian Aid
Crosslinks (Robinsons) / Place of Grace
Internship Support
Jachie Eye Clinic
Mescos
The Message Trust
Middlesbrough Foodbank
Open Door
Interserve (SE Asia)
A Rocha International
Sowing Seeds
St. Columba Project
Tear Fund
Teesside Hospice
Together Middlesbrough & Cleveland
Donations to Pass On
Institutional Grants subtotal||**Unrestricted**
£
0
0
0
0
300
1,031
1,000
0
0
300
6,800
0
3,000
2,500
1,500
0
800
2,500
1,000
1,000
0
4,000
0
800
0
26,531|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
£
0
0
0
2,610
0
473
0
1,580
0
0
0
0
20,520
0
0
0
0
0
0
0
0
390
0
0
622
26,195|**2023**
£
0
0
0
2,610
300
1,504
1,000
1,580
0
300
6,800
0
23,520
2,500
1,500
0
800
2,500
1,000
1,000
0
4,390
0
800
622
52,726|**2022**
£
117
117
500
1,000
100
834
1,000
2,100
450
250
5,900
0
11,490
2,500
1,000
0
800
2,500
0
700
0
3,600
0
800
1,111
36,636| |---|---|---|---|---|---|---| Note : It is current PCC policy that our Kingdom Mission giving, represented by the unrestricted items above, is 10% of unrestricted giving (including legacies and tax reclaimed) in the previous year. |**4.2b Freewill Offer to Diocese**
**4.2c Affiliations**
Evangelical Alliance
Fusion
Friends International
Affiliations subtotal|123,900
0
0
123,900
123,900
250
0
0
250
250
750
0
0
750
750
150
0
0
150
0
1,150
0
0
1,150
1,000| |---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 14 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **EXPENDITURE (CONT.)** |**Unrestricted**
£
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.3b Maintenance of Buildings and Grounds**
Church maintenance
21,127
Hall upkeep
5,669
New furniture and equipment
1,627
Church and hall insurance
7,255
Vicarage costs
253
Linden Grove upkeep
5,632
Other maintenance costs
3,193
Building improvement projects
0
Depreciation
7,216
Buildings subtotal
51,973
**4.4b Utilities Costs**
Gas
9,621
Electricity
7,027
Water
1,131
Utilities subtotal
17,779
**4.5b Personnel Costs**
Worship Leaders
27,727
Media Worker
11,550
Student Worker
9,755
Community Worker
1,192
Church Administrator
9,441
Hall Cleaner
4,574
NI Contributions
0
Pension contributions
2,290
Staff and lay expenses
1,408
Gap year workers
0
Advertising / interviewing
460
Children and Families Work
6,031
Other staff costs
1,048
Personnel costs subtotal
75,476|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**2023**
£
21,127
5,669
1,627
7,255
253
5,632
3,193
0
7,216
51,973
9,621
7,027
1,131
17,779
27,727
11,550
9,755
1,192
9,441
4,574
0
2,290
1,408
0
460
6,031
1,048
75,476|**2022**
£
5,846
34,241
618
6,936
146
796
4,547
5,403
7,586
66,120
7,526
5,410
1,066
14,003
20,902
11,000
9,291
0
8,174
4,360
0
1,352
1,363
750
343
0
466
58,000| |---|---|---|---|---| |
Church maintenance
Hall upkeep
New furniture and equipment
Church and hall insurance
Vicarage costs
Linden Grove upkeep
Other maintenance costs
Building improvement projects
Depreciation
Buildings subtotal
**4.4b Utilities Costs**
Gas
Electricity
Water
Utilities subtotal
**4.5b Personnel Costs**
Worship Leaders
Media Worker
Student Worker
Community Worker
Church Administrator
Hall Cleaner
NI Contributions
Pension contributions
Staff and lay expenses
Gap year workers
Advertising / interviewing
Children and Families Work
Other staff costs
Personnel costs subtotal||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 15 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** |**EXPENDITURE (CONT.)**
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.6b Activities costs**
Youth General
Students and Young Adults
Flowers
Music and licenses
Sound & video equipment
Organ and piano maintenance
Bookstall
Catering
Events
Discipleship courses
Other activities
Activities subtotal
**4.7b Outreach costs**
Outreach courses
Equipping
Website
Welcome Break
Vicar's Discretionary Fund
Children/families (inc F.Fridays&F.of Fun)
Outreach to students
Asylum Seekers
Community Grocery
Other outreach
Outreach subtotal
**4.8b Administration Costs**
Office supplies
Office Phone
Office Computer
Office Copier
Office systems
Administration subtotal
**4.9b. Governance Costs**
Independent Examiner's fees
Other fees/charges
Governance costs subtotal
CHARITABLE ACTIVITIES TOTAL||**Unrestricted**
£
5,089
1,696
2,024
2,399
681
90
0
1,418
22,099
0
2,701
38,197
327
0
1,985
0
0
11,048
265
0
4,390
47
18,062
871
290
5
1,677
876
3,720
1,140
1,436
2,576
359,364|**Designated**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0|**Restricted**
£
0
0
0
0
0
4,381
0
0
0
0
0
4,381
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
30,575|**2023**
£
5,089
1,696
2,024
2,399
681
4,471
0
1,418
22,099
0
2,701
42,577
327
0
1,985
0
0
11,048
265
0
4,390
47
18,062
871
290
5
1,677
876
3,720
1,140
1,436
2,576
389,940|**2022**
£
3,598
1,117
2,224
1,877
791
886
0
1,792
18,737
91
2,527
33,640
412
0
2,498
0
0
11,157
0
0
3,614
1,206
18,888
1,009
233
0
1,508
1,198
3,948
1,098
511
1,609
357,744| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 16 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** |**5a. DESIGNATED FUNDS**
**Current year**
Toddlers
Development
Future Staffing
TOTAL
**Previous year**
Toddlers
Development
Future Staffing
TOTAL||**At 1/1/23**
£
0
41,570
0
41,570
**At 1/1/22**
-519
41,570
10,114
51,165|**Incoming**
£
0
0
0
0
**Incoming**
0
0
0
0|**Outgoing**
£
0
0
0
0
**Outgoing**
0
0
0
0|**Transfers**
£
0
22,000
0
0
**Transfers**
-519
0
10,114
9,594|**At 31/12/23**
£
0
19,570
0
19,570
**At 31/12/22**
0
41,570
0
41,570| |---|---|---|---|---|---|---| ## **5b. DESCRIPTIONS OF DESIGNATED FUNDS** **Toddlers** - Mother and Toddler group transactions (closed 2022). **Development** - Fund set up for future development using net proceeds from the sale of 64 Queen's Road. **Future Staffing** - Fund created to build up a reserve available for employment of new staff (empty 2022). |**6a. RESTRICTED FUNDS**
**Current year**
Jachie
Blind children in Ghana
Robinsons
Church holidays
Ayresome Youth Worker
Acts435
Organ maintenance
Bible Society (China)
Interserve (SE Asia)
Vicar's Discretionary Fund
Donations to Pass On
Tearfund
**Total restricted funds**
**Previous year**
Jachie
Blind children in Ghana
Robinsons
Church holidays
Ayresome Youth Worker
Acts435
Organ maintenance
Bible Society (China)
Interserve (SE Asia)
Vicar's Discretionary Fund
Donations to Pass On
Total restricted funds||**At 1/1/23**
£
7,391
603
0
528
141
270
11,697
0
20
4
0
0
20,654
**At 1/1/22**
6,985
578
0
528
141
180
12,424
0
0
4
0
20,839|**Incoming**
£
18,605
2,325
0
0
0
2,520
0
473
0
0
722
390
25,034
**Incoming**
9,213
2,125
0
0
0
1,090
0
342
20
0
1,111
12,790|**Outgoing**
£
20,520
1,580
0
0
0
2,610
4,381
473
0
0
622
390
30,575
**Outgoing**
8,807
2,100
0
0
0
1,000
727
342
0
0
1,111
12,975|**Transfers**
£
0
0
0
0
0
0
0
0
0
0
0
0
0
**Transfers**
0
0
0
0
0
0
0
0
0
0
0
0|**At 31/12/23**
£
5,476
1,348
0
528
141
180
7,317
0
20
4
100
0
15,113
**At 31/12/22**
7,391
603
0
528
141
270
11,697
0
20
4
0
20,654| |---|---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 17 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **6b. DESCRIPTIONS OF RESTRICTED FUNDS** **Jachie -** Donations and funds raised for the Jachie Eye Clinic in Ghana. **Blind childen -** Donations to support specific blind children in Ghana. **Robinsons** - Funds raised to support the Robinsons in Thailand. **Church holidays** - Donations to assist church members who cannot afford the cost of a church holiday. **Ayresome Youth Worker** - Fund for evangelism relating to children living in Ayresome. **Acts435** - Internet scheme to help the local poor. **Organ maintenance** - Donations for organ maintenance and restoration. **Bible Society (China) -** Funds raised by selling hand-made cards for the Bible Scoiety to use in China **Interserve (SE Asia) -** Donation to support work in SE Asia. **Vicar's Discretionary Fund** - Grant for discretionary financial support from the vicar. **Donations to Pass On -** Donations given to pass on to another charity. |**7. CASH AT BANK AND IN HAND**
**Unrestricted**
**Funds**
£
Cash at year end
0
HSBC Community Account
12,513
HSBC Business Money Manager Account
18,929
Nationwide Building Society Account
52,186
83,629
**8. DEBTORS**
Prepayments
1,982
Other debtors
16,538
18,520
**9. CREDITORS**
Accruals
2,271
Other creditors
2,662
4,933
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Current year**
Fund balances at 31/12/23
**Unrestricted**
**Designated**
are represented by :
**£**
**£**
Tangible fixed assets
22,853
0
Current assets
82,578
19,570
Creditors : amount falling due
within one year
4,933
0
Net assets
100,498
19,570|**7. CASH AT BANK AND IN HAND**
**Unrestricted**
**Funds**
£
Cash at year end
0
HSBC Community Account
12,513
HSBC Business Money Manager Account
18,929
Nationwide Building Society Account
52,186
83,629
**8. DEBTORS**
Prepayments
1,982
Other debtors
16,538
18,520
**9. CREDITORS**
Accruals
2,271
Other creditors
2,662
4,933
**10. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
**Current year**
Fund balances at 31/12/23
**Unrestricted**
**Designated**
are represented by :
**£**
**£**
Tangible fixed assets
22,853
0
Current assets
82,578
19,570
Creditors : amount falling due
within one year
4,933
0
Net assets
100,498
19,570|**Restricted**
**Funds**
£
0
0
14,938
0
14,938
0
175
175
0
0
0
**Restricted**
**£**
0
15,113
0
15,113|**31/12/23**
**Total**
£
0
12,513
33,868
52,186
98,567
1,982
16,712
18,694
2,271
2,662
4,933
**Property**
**£**
756,587
0
0
756,587|**31/12/22**
**Total**
£
0
12,047
51,990
51,341
115,378
1,879
7,058
8,937
1,844
1,421
3,265
**Total**
**£**
779,440
117,261
4,933
891,769| |---|---|---|---|---| |||||| |**Current year**
Fund balances at 31/12/23
are represented by :
Tangible fixed assets
Current assets
Creditors : amount falling due
within one year
Net assets|**Unrestricted**
**£**
22,853
82,578
4,933
100,498|||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 18 ## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONT.)** |**Previous year**
Tangible fixed assets
Current assets
Creditors : amount falling due within a year
Net assets|**Unrestricted**
**£**
28,820
62,002
3,176
87,646|**Designated**
**£**
0
41,570
0
41,570|**Restricted**
**£**
0
20,742
89
20,654|**Property**
**£**
756,587
0
0
756,587|**Total**
**£**
785,407
124,314
3,265
906,457| |---|---|---|---|---|---| ## **11. FUNDS RECEIVED AS AGENT** Also reported are donations that were given to St Barnabas to pass on to another charity (these pass through a restricted fund "Donations to Pass On" and appear on the Balance Sheet and SoFA) and payments received for a specific purpose. |for a specific purpose.||||||||| |---|---|---|---|---|---|---|---|---| ||||**Amount Received**||**Amount Paid Out**||**Balance at Period End**|| |**Description**|**Related**|**This Year**
**Last Year**|||**This Year**
**Last Year**||**This Year**
**Last Year**|| |Wedding/funeral fees|**Party?**||**£**
**£**||**£**|**£**|**£**
**£**|| |to York Diocese|N||1,288
2,764|||1,288
2,764|0|0| |Wedding/funeral fees||||||||| |for verger/organist|N||725
1,063|||725
1,063|0|0| |Tax refund from HMRC||||||||| |for Immy Burgess Hale|Y||888|0||888
0|0|| |Funeral donations||||||||| |for specified charity|N||256|0||256
0|0|0| |Gift received to pass on||||||||| |for specified charity|N||555
1,111|||555
1,111|0|0| |YDBF money to cover||||||||| |Student Worker pay|Y||9,755
9,291|||9,755
9,291|0|0| |Total|||13,467
14,229||13,467
14,229||0|0| |**12. STAFF COSTS AND**|**NUMBERS**||||**31/12/23**
**31/12/22**|||| |Gross Wages and Salaries|||||£
£
64,239
53,727|||| |Employer NI Contributions||||||1,313
1,194||| |Employer NI Relief|||||-1,313
-1,194|||| |Employer pension contributions||||||2,082
1,235||| |Employer life cover||||||208
117||| ||||||66,530
55,078|||| Employees were engaged in each of the following activities: |Administrator
*
Hall cleaning
*
Worship Leader
Media Worker
Community Worker
Student Worker
*||**31/12/23**
TOTAL
1
1
3
1
1
1
8|**31/12/22**
TOTAL
1
1
2
1
0
1
6| |---|---|---|---| * change of staff during the year No employees received emoluments in excess of £60,000. Staff are paid through the PAYE system. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 19 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **13. TRUSTEES AND OTHER RELATED PARTIES** (This section also covers payments to Key Management Personnel, ie those those persons having authority and responsibility for planning, directing and controlling the activities of the church, namely the clergy and staff as well as the PCC) ## **13a. Payments for being a Trustee** None of the trustees received a salary or were paid expenses for being a trustee. ## **13b. Trustees or Related Parties Employed in other Roles** ||| |---|---| |**13b. Trustees or Related Parties Employed in other Roles**|Received| ||£| |Barbara Edwards (trustee) was employed until mid-November as Administrator|7,272| |Sharon Bolton (related party) employed until the end of January as Cleaner|382| ## **13c. Expenses paid to Clergy** Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses to cover routine expenditure as vicar and associate vicar. This included phone, travel and small scale entertaining. Irregular/one-off expenses are claimed separately. Partway through the year the monthly amount was reduced from £100 to £30. but with the phone bills being refunded explicitly. Total paid to them in 2023 was £775. From March to September Revd Mark Walley received £25/month to cover the regular expenses of running Mini Praise - total £175. James Cawdell received expenses for travel and phone - total paid was £313. All of the above were paid for activities as clergy rather than as trustees. ## **13d. Reimbursement of Expenses** No other trustees were paid expenses, though several received reimbursement for money spent on behalf of the church. Such reimbursements are reviewed and approved, normally by the churchwardens, before being paid. ## **13e. Trustees and Related Charities** A Bolton is trustee of Big Kids; The PCC have a Service Level Agreement at £10,000/year in place with Big Kids, under which they organize the Explore events. Big Kids also receive the equivalent of the real living wage (20 hours) for their work with children and families. The PCC made a £1000 donation to Big Kids. A grant of £9,000 was received from the Lyndhurst Trust, of whom Revd L Goodhew is a trustee. £6,000 of this was given to fund the Community Worker post (taken by Katharine Jones, 10 hrs per week). £2,250 was given to assist children (whose families who could not otherwise afford it) to attend the Criccieth camp. The remaining £750 was given to support the ministry to students. ## **14. RISK ASSESSMENT** The major risks to which the PCC is exposed have been reviewed and systems established to manage those risks. Risks are managed by the PCC and its sub committees, drawing on the expertise of other church members in such areas as building maintenance, health and safety and legal matters. The PCC has a policy on child protection, requiring all those involved in work with children to have DBS checks. Advice and further specialist expertise can be obtained from the diocese as required. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 20 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/23 (CONT.)** ## **15. RESERVES POLICY** The reserves policy agreed in Dec. 2015 that at least 10 weeks' expenditure is needed for cash flow and contingency purposes remained unchanged for 2023. The reserves policy will be reviewed during 2024 and the new reserves target will be based on current best practice rather than a simple number of weeks or months. ## **16. PUBLIC BENEFIT** The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake. ## **17. PENSION SCHEME** St Barnabas church participates in the Pension Builder Scheme section of Church Workers Pension Fund 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 St Barnabas church and the other participating employers. The Pension Builder Scheme of the Church Workers Pension Fund is made up of two sections - a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. Both of which are classed as defined benefit schemes. Pension Builder Classic provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be added, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65. 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 means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged to the SoFA in the year are the contributions payable (2023: £2,082) A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2019. The next valuation was due as at 31 December 2022. Calculations for this are currently under way. For the Pension Builder Classic section, the 2019 valuation revealed a deficit of £4.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2024, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 5% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2023. There is currently no requirement for deficit payments. For the Pension Builder 2014 section, the 2019 valuation revealed a surplus of £5.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The legal structure of the scheme is such that if another employer fails, St Barnabas church could become responsible for paying a share of the failed employer’s pension