## **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 2024** **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 21|Notes to the Financial Statements| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 3 ## **LEGAL AND ADMINISTRATIVE INFORMATION** The Parochial Church Council of the Ecclesiastical Parish of Linthorpe, **PAROCHIAL NAME** 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 (retired January 2024) Revd James Cawdell **Church Wardens** Andrew Devereux Gail Roberts **Treasurer** Phil Edwards **Deanery Synod** 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 2024 Thomas Mallam, Ruth Ritchie, Lynda Walker, Nixon Christian, Nelly Broughton Retire 2025 Sue Bell, Fiona Houldsworth, Helen McGregor (elected May 2024) Retire 2026 Tony Hutchings, Paul Bury, Mark Allan (elected May 2024) Retire 2027 Chinedu Anioke, Imogen Burgess-Hale, Debra Smith **CHARITY NUMBER** 1131212 Promoting in the ecclesiastical parish the whole mission of the OBJECTS Church. **LEGAL AND ADMINISTRATIVE INFORMATION (continued)** Page 4 ## **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 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, **COMMITTEES** The PCC operates through the Staff Team, churchwardens and a number of sub-committees consisting of PCC members and others coopted from members of the church, as follows: **STAFF TEAM AND CHURCHWARDENS** Oversee the day to day running 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 GROUP** 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 2024, 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 PO18 8NF Dated: 15th July 2025 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 6 ## **REVIEW OF THE YEAR ENDED 31 DECEMBER 2024** ## 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. 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 and baptisms in the sea. Middlesbrough Community Grocery, run in partnership with the Message Trust, celebrated its second 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. A community choir and armchair keep fit run by Middlesbrough Football Club also take place in the church hall on a Thursday. In June St Barnabas took part in Festival Teesside, with other churches in the area. There was a weekend of activities, talks and music in Stewart Park. An Alpha course was run in the autumn to follow up those who responded. Revd James Cawdell was ordained priest in June. Kel Profitt, assistant worship pastor and Katharine Jones, community worker finished their contracts during the year. ## Financial Report ## i. Unrestricted Funds At the start of 2024 our unrestricted funds (excluding designated funds) stood at £77,645, and net unrestricted income during the year was marginally positive at £225 (excluding transfers and disposal of assets). An additional £19,570 has been transferred from the Development Fund (because the basis for the target reserve calculation will be changed for 2025, resulting in a target of just over £100,000). In addition, during the year the 23 Linden Grove house was sold, realizing a gain of £163,807 on the historically used asset value. This gave a total unrestricted fund value at year end of £266,788. The regular giving increased by 3% compared to the previous year, and we received 3 grants totalling £16,950. No legacies were received in 2024. The expenditure on buildings (£31,000, excluding depreciation) was lower than the past two years. Staffing costs increased by about 20% due to additional posts being created partway through 2023, but some of this was covered by specific donations. The contracts for two positions came to an end late in the year. In 2024 the Freewill Offer to York Diocese was reduced to £80,000 (compared to £123,900 for the two previous years), and the 10% of voluntary income that we give to other Christian organizations was £21,080. ## ii. Designated Funds At the start of 2024 the Development Fund (money from the sale of 64 Queen’s Rd) stood at £19,570. At the end of the year this money was transferred to the general unrestricted fund in order to build up the reserves. In September 2024 the amount received from the sale of the Linden Grove house was £170,394. This became the new Development Fund. (The money was formally transferred into it early in 2025). ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 7 REVIEW OF THE YEAR ENDED 31 DECEMBER 2024 CONT. Financial Re ort continued iii. Restricted Funds Income for the Jachie Eye Clinic in Ghana was received in the form of £4,512 raised at the Craft Aid event and £1,844 in other donatr'ons. £10,000 was sent to the clinic. £2,394 was given to support blind chIld￿n in Ghana. and this was sent on to Sister Aba to spend on their behalf at the stsrt of 2025. The organ Maintenan￿ fund is available for the ongoing maintenance of the refurbished organ. During the year £770 was raised at a concert and £739 was spent, leaving a balan￿ of £7,348. £365 was raised through donations and the sale of hand-made cards for the 8ible Society in China, and this was all sent on to them at the end of the year. £200 was used to help local people in need from donations to the Acts435 project. £394 was sent to Tearfund. £369 was raised by the Big Quiz. and the rest came from donations. iv. Reserves Polic See Note 15 on Page 20. Trustees Responsibllities 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 a￿ required to.. Select suitable accounting policies and apply them consistently Make judgements and esb'mates 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, Wicar and PCC Chairman Date: 7th July 2025 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 8 ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024** |**Notes**
**INCOME & ENDOWMENTS FROM :**
Donations & Legacies
3a
Other Trading Activities
3b
Income from Investments
3c
Income from
Charitable Activities
3d
Other Income
3e
Gain on sale of 23 Linden Grove
3f
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 2024
**TOTAL FUNDS CARRIED FORWARD**
at 31st December 2024||**Unrestricted**
£
255,589
17,180
2,757
27,202
10,668
163,807
____________
477,204
0
313,171
313,171
164,033
19,570
0
0
183,603
857,085
1,040,688|**Designated**
£
0
0
0
0
0
0
___________
0
0
0
0
0
-19,570
0
0
-19,570
19,570
0|**Restricted**
**2024**
**2023**
£
£
£
9,419
265,008
317,000
4,512
21,692
21,544
0
2,757
1,726
0
27,202
25,228
0
10,668
9,755
0
163,807
0
_____________________________
13,931
491,134
375,251
27
27
0
15,199
328,370
389,940
15,227
328,398
389,940
-1,296
162,736
-14,688
0
0
0
0
0
0
0
0
0
-1,296
162,736
-14,688
15,113
891,769
906,457
13,817
1,054,505
891,769
**Year ended 31/12**| |---|---|---|---|---| ST BARNABAS PAROCHIAL CHURCH COUNCIL Page 9 BALANCE SHEET AS AT 31 DECEMBER 2024 Notes Unrestricted Restricted 2024 2023 FIXED ASSETS Tangible assets 773.900 773,900 779,440 CURRENT ASSETS Debtors Cash at bank and in hand 21.833 252.677 579 14,625 22,412 267,302 18,694 98,567 274,510 15.204 289,714 117,261 Creditors due within one year 7,722 1,387 9,109 4,933 NET CURRENT AssErs 266,788 13.817 280,605 112,328 NET ASSETS 1,040,688 13,817 1,054,505 891,769 FUNDS Restricted funds 13.817 13,817 15,113 Unrestricted funds 266.788 266,788 77,645 Designated funds 19,570 Fixed Assets 773,900 773,900 779,440 TOTAL FUNDS 1,040.688 13,817 1,054,505 891,769 Signed on behalf of the Trustees.................. Revd Dr David Goodhew Vicar and PCC Chaiman Date: 7th July 2025 **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 10 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24** ## **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 31/12/24 (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. ## **Basis of preparation:** The financial statements have been prepared on the historical cost basis of accounting in accordance with the Charities Act 2011 and in accordance with applicable accounting standards. In preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice ## **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 2024
Additions /subtractions
Cost at
31st December 2024
Depreciation
1st January 2024
Charge
Depreciation at
31st December 2024
Net Book Value
31st December 2024
31st December 2023|Freehold
Furniture
Fixtures
Equipment
Property
& Fittings
Total
£
£
£
£
£
756,587
38,132
95,324
3,783
893,826
-6,587
0
1,921
3,959
-707
**750,000**
**38,132**
**97,245**
**7,742**
**893,119**
0
34,621
78,629
1,135
114,386
0
1,121
3,335
378
4,834
0
35,742
81,964
1,513
119,219
750,000
2,390
15,281
6,229
773,900
756,587
3,511
16,694
2,648
779,440| |---|---| Notes : (1) Freehold property at 1st January 2024 consisted of (a) House at 23 Linden Grove, valued at cost (£6,587). [Sold during 2024] (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 31/12/24 (CONT.)** ## **INCOME & ENDOWMENTS** ## **3a. DONATIONS & LEGACIES** |**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**
£
6,766
151,924
38,592
41,358
16,949
0
255,589
16,399
781
0
0
17,180
2,757
2,757
1,445
0
800
22,253
1,147
349
1,208
0
27,202
0
10,668
10,668
170,394
6,587
163,807|**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|**Restricted**
**2024**
£
£
0
6,766
2,830
154,754
2,384
40,976
4,205
45,562
0
16,949
0
0
9,419
265,008
0
16,399
0
781
4,512
4,512
0
0
4,512
21,692
0
2,757
0
2,757
0
1,445
0
0
0
800
0
22,253
0
1,147
0
349
0
1,208
0
0
0
27,202
0
0
0
10,668
0
10,668
0
170,394
0
6,587
0
163,807|**2023**
£
4,850
156,779
41,279
34,945
24,187
54,960
317,000
15,862
1,138
4,544
0
21,544
1,726
1,726
500
0
780
22,141
1,329
58
419
0
25,228
0
9,755
9,755
0
0
0| |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
**3f. SALE OF 23 LINDEN GROVE**
Income from sale of asset
Book value of asset
Gain on sale|||||| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 13 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** |**EXPENDITURE**
**4a. RAISING FUNDS**
Craft aid
**4b. CHARITABLE ACTIVITIES**
**4.1b Grants to Other Bodies**
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
300
400
1,000
0
0
250
6,800
0
2,800
1,250
780
0
600
2,000
0
900
0
4,000
0
0
0
21,080|**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|**Restricted**
£
27
27
380
0
365
0
0
0
0
0
0
10,000
0
0
0
0
0
0
0
0
394
0
0
3,322
14,461|**2024**
£
27
27
380
300
765
1,000
0
0
250
6,800
0
12,800
1,250
780
0
600
2,000
0
900
0
4,394
0
0
3,322
35,541|**2023**
£
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| |---|---|---|---|---|---| Note : It is current PCC policy that our Kingdom Mission giving, represented by the unrestricted items above, is 10% of unrestricted giving (including tax reclaimed) in the previous year. Legacies are not included unless it is clear that the donor wished theirs to be. |**4.2b Freewill Offer to the Diocese**
**4.2c Affiliations**
Evangelical Alliance
Fusion
Friends International
Affiliations subtotal|80,000
0
0
80,000
123,900
250
0
0
250
250
0
0
0
0
750
0
0
0
0
150
250
0
0
250
1,150| |---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 14 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** |**EXPENDITURE (CONT.)**
**Unrestricted**
£
**4b. CHARITABLE ACTIVITIES (CONT.)**
**4.3b Maintenance of Buildings and Grounds**
Church maintenance
4,231
Hall upkeep
7,134
New furniture and equipment
749
Church and hall insurance
7,601
Vicarage costs
260
Linden Grove upkeep
2,713
Other maintenance costs
3,842
Building improvement projects
4,151
Depreciation
4,834
Buildings subtotal
35,515
**4.4b Utilities Costs**
Gas
9,382
Electricity
8,503
Water
1,586
Utilities subtotal
19,471
**4.5b Personnel Costs**
Worship Leaders
25,170
Media Worker
12,515
Student Worker
10,668
Community Worker
6,961
Church Administrator
12,515
Hall Cleaner
5,006
NI Contributions
0
Pension contributions
2,743
Staff and lay expenses
2,124
Gap year workers
0
Advertising / interviewing
0
Children and Families Work
12,514
Other staff costs
709
Personnel costs subtotal
90,924|**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|**2024**
£
4,231
7,134
749
7,601
260
2,713
3,842
4,151
4,834
35,515
9,382
8,503
1,586
19,471
25,170
12,515
10,668
6,961
12,515
5,006
0
2,743
2,124
0
0
12,514
709
90,924|**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| |---|---|---|---|---| |
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 31/12/24 (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
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
Expense Plus
Administration subtotal
**4.9b. Governance Costs**
Independent Examiner's fees
Other fees/charges
Governance costs subtotal
CHARITABLE ACTIVITIES TOTAL|**Unrestricted**
**Designated**
**Restricted**
£
£
£
£
2,942
0
0
1,428
0
0
1,381
0
0
2,003
0
0
20
0
0
110
0
739
0
0
0
1,334
0
0
21,956
0
0
0
0
0
8,330
0
0
39,503
0
739
258
0
0
0
0
0
1,806
0
0
164
0
0
10,506
0
0
50
0
0
0
0
0
5,311
0
0
1,934
0
0
20,030
0
0
611
0
0
412
0
0
0
0
0
1,953
0
0
903
0
0
40
0
0
3,920
0
0
1,260
0
0
1,218
0
0
2,478
0
0
313,171
0
15,227|**2024**
£
2,942
1,428
1,381
2,003
20
848
0
1,334
21,956
0
8,330
40,242
258
0
1,806
164
10,506
50
0
5,311
1,934
20,030
611
412
0
1,953
903
40
3,920
1,260
1,218
2,478
328,398|**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
11,048
265
0
4,390
47
18,062
871
290
5
1,677
876
0
3,720
1,140
1,436
2,576
389,940| |---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 16 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** |**5a. DESIGNATED FUNDS**
**Current year**
Development
TOTAL
**Previous year**
Development
TOTAL||**At 1/1/24**
£
19,570
19,570
**At 1/1/23**
41,570
41,570|**Incoming**
£
0
0
**Incoming**
0
0|**Outgoing**
£
19,570
19,570
**Outgoing**
0
0|**Transfers**
£
0
0
**Transfers**
22,000
22,000|**At 31/12/24**
£
0
0
**At 31/12/23**
19,570
19,570| |---|---|---|---|---|---|---| ## **5b. DESCRIPTIONS OF DESIGNATED FUNDS** **Development** - Fund set up for future development using net proceeds from the sale of 64 Queen's Road. In 2022 two other designated funds - Toddlers and Future Staffing - were emptied and wound up. They no longer existed in 2023. |**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
Tearfund
Total restricted funds|At 1/1/24
Incoming
Outgoing
Transfers
At 31/12/24
£
£
£
£
£
5,476
6,356
10,027
0
1,805
1,348
2,394
0
0
3,741
0
25
0
0
25
528
0
0
0
528
141
0
0
0
141
180
380
380
0
180
7,317
770
739
0
7,348
0
365
365
0
0
20
0
0
0
20
4
0
0
0
4
100
3,222
3,322
0
0
0
419
394
0
25
15,113
13,512
14,833
0
13,792
**At 1/1/23**
**Incoming**
**Outgoing**
**Transfers**
**At 31/12/23**
7,391
18,605
20,520
0
5,476
603
2,325
1,580
0
1,348
0
0
0
0
0
528
0
0
0
528
141
0
0
0
141
270
2,520
2,610
0
180
11,697
0
4,381
0
7,317
0
473
473
0
0
20
0
0
0
20
4
0
0
0
4
0
722
622
0
100
0
390
390
0
0
20,654
23,922
29,563
0
15,013| |---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 17 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** ## **6b. DESCRIPTIONS OF RESTRICTED FUNDS** **Jachie -** Donations and funds raised for the Jachie Eye Clinic in Ghana. **Blind Children -** 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 Society 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. **Tearfund -** Money raised through donations or Quiz tickets for Tearfund projects |**7. CASH AT BANK AND IN HAND**
Cash at year end
HSBC Community Account
HSBC Business Money Manager Account
Nationwide Building Society Account
**8. DEBTORS**
Prepayments
Other debtors
**9. CREDITORS**
`
Accruals
Other creditors||**Unrestricted**
**Funds**
£
0
10,479
188,868
53,330
252,677
2,250
19,583
21,833
1,095
6,627
7,722|**Restricted**
**Funds**
£
0
0
14,625
0
14,625
0
579
579
0
1,387
1,387|**31/12/24**
**Total**
£
0
10,479
203,492
53,330
267,302
2,250
20,162
22,412
1,095
8,013
9,109|**31/12/23**
**Total**
£
0
12,513
33,868
52,186
98,567
0
21,539
21,539
0
2,132
2,132| |---|---|---|---|---|---| ||||||| ## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS** ## **Current year** |Fund balances at 31/12/24
are represented by :
Tangible fixed assets
Current assets
Creditors : amount falling due
within one year
Net assets|**Unrestricted**
**£**
23,900
274,510
7,722
290,688|**Designated**
**£**
0
0
0
0|**Restricted**
**£**
0
15,204
1,387
13,817|**Property**
**£**
750,000
0
0
750,000|**Total**
**£**
773,900
289,714
9,109
1,054,505| |---|---|---|---|---|---| **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 18 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** ## **10. ANALYSIS OF NET ASSETS BETWEEN FUNDS (CONT.)** |Previous year|||**Unrestricted**|**Designated **|**Restricted **|**Property**|**Total**| |---|---|---|---|---|---|---|---| |Balances at 31/12/23|||**£**|**£**|**£**|**£**|**£**| |Tangible fixed assets|||22,853|0|0|756,587|779,440| |Current assets|||82,578|19,570|15,113|0|117,261| |Creditors : amount falling|due within a year||4,933|0|0|0|4,933| |Net assets|||100,498|19,570|15,113|756,587|891,769| |**11. FUNDS RECEIVED AS AGENT**|||||||| |Description|**Related**|**Amount**
**This Year**|**Received**
**Last Year**|**Amount**
**This Year**|**Paid Out**
**Last Year**|**Balance at**
**This Year**|**Period End**
**Last Year**| |Wedding/funeral fees|**Party?**|**£**|**£**|**£**|**£**|**£**|**£**| |to York Diocese|N|1,698|1,288|1,698|1,288|0|0| |Wedding/funeral fees|||||||| |for verger/organist|N|780|725|780|725|0|0| |Funeral donations|||||||| |for specified charity|N|0|256|0|256|0|0| |Gift received at a service|||||||| |for specified charity|N|0|555|0|555|0|0| |YDBF money to cover|||||||| |Student Worker pay|Y|10,668|9,755|10,668|9,755|0|0| |Total||13,146|12,579|13,146|12,579|0|0| |**12. STAFF COSTS AND**|**NUMBERS**|||**31/12/24**|**31/12/23**||| |Gross Wages and Salaries||||**£**
72,834|**£**
64,239||| |Employer NI Contributions||||1,512|1,313||| |Employer NI Relief||||-1,512|-1,313||| |Employer pension contributions||||2,494|2,082||| |Employer life cover||||249|208||| |||||75,577|66,530||| |Employees were engaged in each||of the following activities:||**31/12/24**|**31/12/23**||| |||||**TOTAL**|**TOTAL**||| |Administrator||||1|1||| |Hall cleaning||||1|1||| |Worship Leader||||2|3||| |Media Worker||||1|1||| |Community Worker||||0|1||| |Student Worker||||1|1||| |||||6|8||| 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 31/12/24 (CONT.)** ## **13. TRUSTEES AND OTHER RELATED PARTIES** (This section also covers payments to Key Management Personnel, ie 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| ||£| |Imogen Burgess-Hale (trustee) is employed as administrator|12,177| |Phil Hale (related party) is employed as media worker|12,139| ## **13c. Expenses (and Reimbursements) paid to the Clergy Trustees** Revd Dr David Goodhew and Revd Lindsey Goodhew received expenses to cover routine expenditure as vicar and associate vicar. Phone bills were refunded, and travel and small scale entertaining were covered by a £30/month allowance - total paid to them in 2024 was £791. Additionally, irregular/oneoff reimbursements of expenditure were claimed separately. James Cawdell was reimbursed for expenditure on water, travel, phone and pastoral care - total paid was £1272. All of the above were paid for activities as clergy rather than as trustees. ## **13d. Expenses paid to Lay Trustees** None of the lay trustees received an expense allowance. ## **13e. Expenses paid to Related Parties** Mary Devereux is responsible for the flower account. She receives an expense allowance of £35/fortnight to cover the flower displays in church throughout the year. She is also reimbursed for the extra spent on displays for special occasions. ## **13f. Reimbursement of Expenditure** Several trustees received reimbursement for money spent on behalf of the church. Such reimbursements are reviewed and approved, normally by the churchwardens, before being paid. ## **13g. Trustees and Related Charities** A Bolton is trustee of Big Kids and D Smith works for 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, and another donation of £625 from an individual was passed through the church accounts. Big Kids also received £684 as reimbursement of A grant of £8,750 was received from the Lyndhurst Trust, of whom Revd L Goodhew is a trustee. £6,000 of this was given to support the work of the Community Grocery. £2,000 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, particularly around training and attendance at the weekend away. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 20 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** ## **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. ## **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 2024. The reserves policy was reviewed by the Finance Subcommittee during 2024 and the new reserves target going forward 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 (2024: £2,494, 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 2022 and the next valuation is due as at 31 December 2025. **ST BARNABAS PAROCHIAL CHURCH COUNCIL** Page 21 ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/12/24 (CONT.)** ## **17. PENSION SCHEME (CONT.)** For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, 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 2.7% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2024. There is no requirement for deficit For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m 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