## PAROCHIAL CHURCH COUNCIL OF ST LAURENCE`S SCALBY ## REPORT AND ACCOUNTS FOR THE YEAR ENDING 31[ST] DECEMBER 2022 St Laurence`s Church Scalby Scarborough Bankers Barclays Bank Plc St Nicholas Street Scarborough ## Independent Examiner Ashby Berry Coulsons Chartered Accountants 2 Belgrave Crescent Scarborough North Yorkshire YO11 1UB ## **Annual Report** ## **St Laurence’s Church, Scalby, Scarborough, YO13 0PS** ## **St Laurence’s Church reg. Charity No 1131317** ## **Annual Parochial Church Council Meeting, Sunday 23[rd] April 2023** **The annual report covers the year 2022. Although mindful that Covid is still around, we have gradually got back to normal, and people are taking personal responsibility for their safety.** ## **Aims and Purpose of the Parochial Church Council (PCC)** The aims and purpose of the PCC is the promotion of the Gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England. The PCC (Powers) Measure of 1956 states the PCC is to cooperate with the Minister in promoting the Parish of Scalby in the Deanery of Scarborough, the whole mission of our church, pastoral, evangelical and social and ecumenical. It is with this purpose that the PCC usually meets on 6 occasions. The first meeting in May was held in the church rooms as usual. The PCC operates through several committees that further the mission of St Laurence’s Church and the community it serves. These have continued despite the Covid-19 restrictions. ## **- Membership of the Parochial Church Council April 2021 April 2022** In accordance with the Church Representation Rules, members of the PCC are either ex-official or elected at the APCM. From the 2020-2021 PCC the following members finished their term of office: Marie Freeman, Christine Grimmett and Joan Martin. We thank everyone who left the PCC at this time, for their energy and commitment. Their support has been very much valued. During April 2021 – April 2022 the following served as members of the PCC: Ministry Team: Revd. Tony Hand Chair Churchwarden: Mrs Sue Truefitt PCC Secretary Mrs Gillian Bradley Deputy Chair Deputy Churchwardens: Mrs Valerie Aston Mrs Lesley Newton Secretary to PCC: Mrs Sue Truefitt Deanery synod rep Treasurer: Mr John Freeman Chair Finance Committee Deanery Synod Reps: Mrs Joan Fennell Mrs Sue Truefitt Lay Members: Mrs Sandra Dudley Mrs Carolyn Scott Mrs Lin Blyth Mrs Lesley Newton Mrs Valerie Aston Mrs Hilary Wallace Mr Mike Pixton Mrs Julia Bean Mrs Liz Anderson Mrs Jenny Wray 1 Recognised Parish Assistants: Mrs Sue Brown (Pastoral) Mrs Marie Freeman (Mission) Mrs Sally McIntyre (Pastoral) Safeguarding Officer: Mrs Pat Critchlow ## **Safeguarding Statement:** The Parochial Church Council of St Laurence, Scalby, has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to the House of Bishop’s guidance on safeguarding children and vulnerable adults). A full report is included in the appendix. **The office of Charities Administrator** continues to be held by Linda Thompson. A report will be available as part of the appendix. ## **Standing Committee** This is the only committee that is required by law. It has the power to transact the business of the PCC between its meetings, subject to any directives by the Council. There have been 6 meetings of the Standing Committee this year at which plans for the PCC meetings were discussed. ## **Committees** The PCC operates through a number of committees which usually meet between the PCC meetings throughout the year. Reports of their work are regularly given to the PCC. These are: Finance, Missions, Social Activities, Fabric and Churchyard, Good Neighbour and Connect Magazine. Some of these are being amalgamated and renamed to reflect the ongoing needs of the church. Reports from these groups will show what they are doing. Their reports are available as an appendix. ## **The Friends of St Laurence** The Friends of St Laurence is a separate charity and aims to support the church both practically and financially. ## **Church Services** At the beginning of 2022 the services were as set out as follows offering a variety of worship for people to attend. |attend.||| |---|---|---| |Sundays|8.00am|Book of Common Prayer (BCP) Communion| ||10.30am|All Age on the first Sunday of the month| ||10.30am|Communion 2ndand 4thSundays| ||10.30am|Morning Worship 3rdSundays| ||3.00pm|Baptism (usually 3rdSunday) also during our All Age Service| |Mondays|10am|Toddler Praise (monthly, led by Celia Hare)| |Thursdays|10.30am|Book of Common Prayer (BCP) Communion Thursdays (weekly)| ||7.30pm|Café Explore (last Thursday in the month)| |Saturdays|4.00pm|Messy Church (monthly)| ## **Other Church Events** Sunday Supper Club 5.00pm/6.00pm (fortnightly). Little Steps 10am/12md (weekly) 2 ## **Church Services and Average Attendance** Since restrictions were lifted the average attendance at services in 2021/2022 was as follows: Sundays 8.00am 25 adults 10.30am 70 Thursday 10.30am 15 Messy Church 4.00pm 43 attending Café Explore 7.30pm 9-16 adults Christmas Christingle services 205 adults and 105 children Midnight Holy Communion 61 Adults 8.00am 24 Adults 10.30am Family worship 60 adults and children Baptisms 6 Weddings 8 Funerals 7 Burial of ashes 24 In 2022 there were 192 on the Electoral Roll. ## **Our Mission Statement** The current vision of our church is to be a ## **Worshipping community where:** - God the Father, Son and Holy Spirit are at the centre - there is a rich variety in worship enabling all people to meet with God in a real way week by week - people of all ages, backgrounds and experiences are welcomed and accepted - people can grow in Christian faith, understanding and spirituality - there is an openness to change in the life of the church under the guidance of the Holy Spirit ## **Caring Community where:** - people are committed to one another, open with one another and supportive of one another - people are enabled to discover and exercise their gifts and skills in the service of Christ - people are accepted and valued as they are. ## **Serving Community where:** - people are committed to serving the local and worldwide community as an expression of Christian love and commitment - people are sensitive to local needs and issues - care, concern and practical support is shown for individuals outside the church as well as those within - people are equipped for service in the secular world ## **Witnessing community where:** - people work and pray for an attractive church and are confident of the presence of Christ and his power to change lives - people desire to share the love and truth of God in Christ with their friends, neighbours and colleagues - people are converted to Christ and build up their faith. - This vision will be worked out in practice by seeking to serve the needs of the following groups of people: 3 - Those already part of the church community - Those on the fringes of the church community - Those living in our local area who have little or no connection with the church community - Those in the wider world community Following an Away Day for the PCC and others in October, our Mission Statement is being reviewed and revised. ## **St Laurence’s year** Rainbows and Brownies and the sewing group regularly meet in the Church Rooms. Guides started in Sept 2022. Standing Committee and PCC meetings are held there, as are some other committees. Little Steps takes place every Monday morning, and Toddler Praise has now begun again in church, while Messy Church takes place every month. Helen Hartley has created posters for all the major church events:- Christmas, Mothers Day and Easter. Lesley Newton, Hilary Wallace and Helen Hartley continue to collate and distribute Connect, which is always well received. Lesley also keeps us informed of church activities through Facebook and emails. Colin Grimmett and John Charlesworth continue to look after the churchyard, and despite a very strong growing season managed to keep it looking good. ## **Worship** Our church services continue to be streamed for the benefit of housebound people, and we have continued to use the projector and screen instead of hymn books, with the help of a small team. We continued to open the side door in the chancel to hopefully prevent covid, but as the weather grew colder, we stopped doing that. The small groups of singers continue to lead the singing from the front, but happily we no longer wear masks in church. Lent began with an Ash Wednesday communion, and continued with prayer meetings on Wednesday evenings from 7-8pm, led initially by Tony Hand and Chris Coates, then followed by private prayer at prayer stations round the church. We also began our renewal campaign under the title Building Together, which was a success. Sammi Tooze, from the Diocesan Office, came over to assist us with this. Mothers’ Day posies were made and given out during the Mothering Sunday service. Afterwards some Church members sat at the lychgate and in the church porch after the service and offered posies to people coming to put flowers on their mothers’ graves. There was Holy Communion for Maundy Thursday. On Good Friday there was a walk of witness round the church and churchyard led by Celia Hare, followed by soup and activities in the church rooms. The children helped to create the Easter garden which was then carried into church. On Easter Sunday flowers were placed on the cross as people arrived, and it was then carried into church to start the service. After the service the children enjoyed an egg hunt round the churchyard, and the congregation also received eggs as they left. In the church rooms there was coffee and Simnel cake. In September we marked the Queen’s death with a book of remembrance in the church, and candles to light in her memory. In October there was an Awayday at Wyedale, where John Day led us through discussions on a vision for our church working on the continuing idea of Building Together. This has been followed up with meetings to suggest ideas for being a greater presence in Newby and Scalby. We already had Chat and Chuckle at Webb Ellis Court once a month, and were discussing and planning to offer a Warm Space during the cold months. 4 Remembrance Day took place as usual and a large congregation followed on to the memorial, with two students from Scalby School reading the list of the fallen. The memorial service for families took place on 6[th] November, with refreshments served at the back of church, and again was well attended, and a great comfort to the bereaved. At Christmas the usual Wassail evening was held, but this time in the Rugby Club, ensuring that it was open to more people, not only the church community. It was very popular and great fun, plus several new people attended. We held two pop-up nativities with carols, one at High Mill, and one in Scalby village, which lots of children and families attended. Chris Wright, Celia Hare, Sue Truefitt and Kate Hill all made these possible, and many church members supported them. A traditional carol service had been prepared, but dangerously icy paths made the decision to cancel it a good idea, though very disappointing. We held two Christingle services on Christmas Eve which were packed out, and over £600 raised for the Childrens’ Society organised by Hilary Wallace and Celia Hare. The midnight mass was also full, as was morning worship on Christmas Day, which was led by Celia Hare. Café Explore began again and regularly attracts between 9 and 16 people, with worship prepared by Marie Freeman. Thursday Communion began again in November and also attracts on average 15 people. Tony, Chris Coates, Marion Wright and Tony Shaw provide leadership, and the regular worshippers were delighted to get back together. Two house groups now meet again on Wednesday evenings for worship and discussion. We are hoping a daytime group might start. Because the church had been closed, the flower arrangers had begun to decorate the railings near the church porch with swags for church festivals. Once the church had reopened for services, flowers were again arranged in church, but the decorations by the sundial have continued. This has happened for harvest, Remembrance, Christmas and Easter, and is welcomed by all those who walk through the churchyard, and is a lovely witness to the worship of the church. ## **The Ministry** We are very lucky at St Laurence in having a wonderful, inspiring team of clergy. We give thanks for Bishop David Wilbourne, who has taken many 8 o’clock services for us, inspiring many with his sermons and energy, for Marion Wright and Philip Newell who have continued to support us all and brought new ideas and thoughts to the ministry. This year we have been joined by Reverend Rosie Coles and Reverend Stephen Walker, who have willingly joined the team and make wonderful contributions through sermons and prayers to our services. Sadly for us, Chris Coates was appointed minister at Cloughton, but still joins us for some events. Rosie has had to cut back her service through ill health, but happily is improving. Our best wishes to her for a speedy recovery! Tony Hand continues to lead us all, and is warmly appreciated by the congregation for his good humour and readiness to chat. As he walks everywhere, he is a very visible witness in the village. We are very blessed with our team. ## **Finance** There is a detailed financial report available but we would like to acknowledge and say thank you to our Treasurer John Freeman for all his very considerable hard work overseeing the finances of St Laurence. We know that in his hands the finances will always be given considerable attention and that he will always give the PCC sound advice. He announced at the 2022 APCM his intention to retire, and has spent the year handing over to Rana Sharrock, who will become our new treasurer. Many thanks for all he has done for St Laurence’s church over many years, and a happy retirement! Thank you also to our Planned Giving Recorder Martin Williamson, Gift Aid Recorder Mike Pixton and to John Mills for managing the Electoral Roll. 5 ## **Fabric, fixtures and fittings** The property committee oversees these matters together with the Church Rooms, School House and Churchyard on a day to day basis and a full report from them is included in the appendix. The planning for the future use of the buildings is ongoing and in the meantime the committee ensures that repairs and renewals are carried out. The Jubilee tree, a beech chosen by pupils of Newby School who took part in the planting ceremony, is now in place in the Glebe field. ## **Other Groups** The Barnabas Group, led by Mavis Wild, Sally McIntyre and Sue Pynn has been meeting on the first Tuesday of the month in the church rooms. They welcome anyone who has been bereaved and offer support and a place to chat. Sue and Mavis decided they should retire as leaders, but thankfully Rosie Coles and Sally McIntyre have volunteered to lead. The tower and hand bell ringers are led by Alan Grundy, Captain of the Bells. They have resumed ringing, as have the handbell ringers. ## **Thankfulness** We have a lot to be thankful for this year. Things are finally beginning to get back to normal after Covid restrictions and we are able to resume, slowly, our usual activities, though always mindful of the safety of others. We have many church members who help in all sorts of ways, from cleaning the church, to streaming the services. They are too numerous to name, but it always strikes us what a willing and wonderful team of people we are. Thank you especially to Sarah Readman for her work in organising the office and to Jo Brown who has joined her in the office. Thank you to our Deputy Churchwardens Valerie Aston and Lesley Newton for their help over the year, their knowledge, kindness and support. Thank you to our PCC and especially to Sue Truefitt, who as well as being Churchwarden is also PCC secretary and organises pastoral visiting and social events. Our thanks must go to Tony and all our clergy and readers and those who have taken or added to our services, and to Rachel, Tony’s wife, for both supporting Tony, and becoming an active member of our church community. Especially thank you to our congregation, for being a friendly and welcoming church. We have lost count of the number who have visited or become members of our congregation who have said how welcome they were made to feel. Thank you all. Jill Bradley and Sue Truefitt (Churchwardens) 6 PAROCHIAL CHURCH COUNCIL OF ST LAURENCE, S SCALB Y ACCOUNTS FOR THE YEAR ENDING 31 ' DECEMBER 2022 Financial Review This year has been impacted by uncertainties as we moved on with COVID, high cost of living and fuel increases due to the Ukraine conflict. Income received in th¢ year was £254,718 of which £6,786 was restricted. Planned giving income increased by £5.074 from 2021 to £62,674. The Planned Giving Review was held in March 22 which fed into the nearly 9% increase in this giving and establishing the PGS option with about 38 givers In the scheme by end of year. Open plate collections were £6.557. Our grant for the churchyard upkeep was £3,110. Donations of £6,412 were received. We can now accept donations through the QR code and the SUMUP card reader at the back ot church. Tax recovery on planned giving. one-oty. girts and small donations is £15,485. Legacies totalling £126.000 were generously left to the church. Income from Church Rooms lettings was £4.336. magazines was £3.078. fees was £10.51.8 and from investments was £11.645. Expenditure in the year was £184.532. Fr¢eivill offering io Diocese was £74.076. Missions giving was £13,039 across 13 orgyanisations. Employrnenl costs including expenses and contract work were £51,060. Our new Children. Families and Youth Worker (CFYW) started in March. Insurances for church, church rooms and house increased by £189 10 £4.403. Repairs to the church COSI £3,009. Repairs and renewals lo ihe rooms and house cosi £3,965. Work in ihe churchyard c081 £6,284. including) £3,512 for maintenance of trees. Gas. electric and water costs for church and church rooms increased by £1.535 to £4.243 with increases in fuel startingy in Ociober. Printing. postage and stationery costs were £1,506. Office phone and broadband was £464. Purchases in the year of the new copierlprinter. two laptops and lockers. cabinets and cupboard for the office cost £3,968. The cost of vicarabTe water. phonelBB and Vicar s expenses was £1.326 after receiving a share of this cost from Si Peter s Hackness. A surplus of £70,186 (excluding unrealised gaIn￿loSSes) is recorded for the year. this compares to a deficit of £l1.885 in 2021 After including losses on investments of £18.379 there was a surplus of £51,807. The propertie5 continue to be valued at £475,000 as for 2021. They are guverned by restrictions on the use of funds realised on their sale Total funds of the PCC excluthng properw are £586,789. A budgei has been prepared for 2023 that shows a deficit of £70.549. Without the significant planned items included the deficit would be £29,449. Reserves PCC holds restricted and endowrynent funds for Fabric. Organ, Churchyard, Choir. Children s Work and Flower Fund tolalling £96,337. Designaled funds for Fabric. Organ, Children s Worker, Church Rooms Roof, Charilable Link and Missions & Addilional Ministry lotal £300,552. Unrestricted funds, excluding property. total £189,900. PCC agreed to k¢¢p a liquidity reserve of 3 months basic ex￿ndItUre. about £42,000. The General - Unrestricted fund excluding d¢btorslcreditors was £171.703 at 31 D¢￿rnber 2022. The PCC confimis that it holds suffici¢nt and appropriate assets lo meet the conditions of expenditure of all the restricted funds D¢tsils of the balance of funds and the assets, which are held to represent those funds, are contain¢d in the accounts. I'.IROCHI.,IL L14L-RCII LiL-NCIL l)F IT LIlLIiF'XI'E s SL-.41.BI" .4NTN'I I,-IL RF.P(IRT .4N:D Ao- 'Ll 'NT& F( IR THE I'E..K R ENfiiNILI _. I, DL-.L I-. NIL4.E ri :Ii' INDEPEN,DEN'T ELIIIINIEPK S RtPC)R I" rewrt on the accounts of the church for the year ended 31 December 2022 which are Set out on pages I to 11. Respective RespoDsibAlities of TntstK8 Ind Examiner The church's trustees are responsible for the prepardtion of tlje account5. The church'5 Iruslees consider that an audit is not required for this year under section 144(?) of the Lhantie5 Act 2011 (the 2011 Acl)) and that an independent examinalion is nYd¢d. t is my responsibility to-. Examine the accounts under section 145 of ihe 2011 Acl)" To follow ihe procedures laid down in ihe General Directions given by the Charity Commissioners {under Scclion 145(5Xbl of Ihe ?0 I l Acti. and I'o stare whether F*rticular matlers have come lo allenlion. B*$is of Independent F.x#miner'5 report My examination was carried out in accordance with the General t)ireclions given by ihe Charity CDmini5sion An examination includes a rei'iem. ol-thc accuunting records kcpt b>. thc charity and a omparison of the accounts prescnted with Ihose rccords. It also includes consideration of dnv unusual itvm5 or disclosur¢5 in the accounis. and seek-ing explanations from you as rrustees concerning any such matters. 'fhe procedures undertaken do not provide all ihe evidence Ihat would be required in an rludit and cc)nsequentl)' no opinion is gii'en as to ￿,hether the accounts prescnt d 'true and fair N'iew, and the r¢FK)rt Is Iimiicd to those malleTS sei out in the stateineni below. IDdependent exmminer's 8tstement Since the gross incomc for Ihe Jear exce￿$ the amount provided in Section 145(3) of thc Act. I Confirm that l am qualified io acl as Independent Examiner under the provisions of that %ection of the Act and that my qualification is shown below. In connection with my examinatio￿ no matter has come to my atlention". which give5 me rea8rJnable to believe that in anN' malerial rcEFct the requirements to k.eep accouniingT records In accordance ￿lth seciion l.)0 of the L91 I ,Ivt. and to prepare accoun15 ￿,hICh accord ￿1th ihe acLounting records and Lomplv ivith the accounting requirements of ihe 201 l Aci hai'e not been rn¢l- or ? lo w'hich. in m}, opinion. attention should be drawn in order lo #ndhle a prO￿r understanding of ihe accounts io be reached. A￿￿£ MGsrs Aslibv i3erTh' C(iulsons 2 BelgraN.¢ Creseni: SLarborough, North l ork5hir¢, YQ I I I UB Narne .8iLynature Dal¢ 1814123 PAROCHIAL CHURCH COUiYCIL OF ST LAURENCE"S SCALBY Page I TA MENT NAN IALA IVITIES FOR YEAR ENDING 31ST DECEMBER 202Z Total Funds Unrestri¢ied Resirifted Endowment Fllnd5 Funds Funds Note 21122 2021 IN ME AND END WMENT VoluniaTh' ￿cOme Aciiiiiies for generatin8 funds [Tr￿me from ÈThiestment5 Church acliiilie5 TOTAL INCOME 2144S6.61 10732.23 5781.32 0.￿) ?20237.93 130183.6S 10732.23 3498.Ci5 I ICA5.IK) 121(13.(H (100 254718 2() 2b 2¢ IW5.10 121113 04 247l)31 $4 C?78(? 42 15X4()11.L)7 NDIT Church Aciil'ilies R(using Funds Gol'emallce 3a 3b 3¢ 16180222 17088.71 453103 O.(K> 1788()0.()3 453103 Iiu.00 O.(K) IX4531.Y6 1711353 7(1 16867Y. 17 51)4.5l) TOTAL EXPENDITURE 167443 25 17088 71 NET INCOMEI(EXPENDITUREI BEFORE INVESTMENT GAIiYS 8048¥.59 -I0302.29 70186.30 11 ¥84.7() NET GAIiYSILOSSES ON INVESTMEN13 -15105.35 -3273 64 -IR37X99 2(rf)(I1.(>2 CHANGE IN PROPERTY VALUATION 6a O.IK) 4834(18.UO NET INCOMEIIEXPENDITURE 65383.24 -13575.93 o.i)o 51807.31 -4(IX6I)1.17 TRAiYSFER BETWEEN FUiYDS NET MOVEMENT IN FUNDS 65383.24 -13575.93 51807.31 -4C)8C?Vl.17 TOTAL FIINDS BROUGHT FORWARD l(K?8.65 1065123.53 21)81).75 1009981 I)3 1478()73.10 TOTAL FUNDS CARRIED FORWARD 965451.89 93347.(30 2981).75 1061789 24 IIXI()1)81 L)3 AROCHIAL CHURCH COUNCIL OF ST LA REN ALBY Page 2 BALAN HEET AT 31ST DECEMBER 2022 Note 2022 2021 FIXED ASSETS Tangible Investments 479964.93 477540 63 179633 52 198012 51 659598.45 675553.14 RRENT ASSET Sto¢k Investments Debiors and Prepayments Short terni deposits Cash at bank and in hand 0.00 000 000 11851.64 13748 24 324524 56 256825.37 69400.55 65803.59 405776.75 336377.20 7a 7c Creditor5 - amounts fallin8 due within one year 3585 96 1948.41 NET CURRENT ASSETS I (LIABILITIES) 40219).79 334428.79 TOTAL ASSETS LESS CURRENT LIABILITIES Creditors- #mounis f￿[t￿8 du¢ after on¢ year 1061789.24 1009981.93 TAL NET A ET 106178924 100998193 PARISH FUNDS Unr¢strict¢d- Excluding Property Unre5tri¢ted- Property Designaied Res¢ri¢ted Endowment 9&10 9&10 9&10 9&10 9&10 18991X).18 89561.46 475000.00 475000.(XI JOOSSI 71 3JS$07 19 93347.60 106923.53 2989 75 2989 75 I [161789 24 1009981 93 Appiovcd by ilic Porocliial Church Council on 13th March 2023 4nd >igned on its behalf by.. N'dme i Pos1(ion N&m¢ i Posiliun The nui¢b on pages 3 10 12 form part of these iiccounrs PAROCHIAL CHURCH COUNCIL OF ST LAURENCE"S SCALBY Page 3 NOTES TO THE FINANCIAL STATEMENTS FOR YEAR ENDING 31ST DECEMBER 2022 ACCOUNTING P Ll 8asi5 of preparation The PCC is 8 public benefit entity wtthin the meaning of FRS102. The financial statements have been prepared under the Charilies Act 2011 and in accordance with the Church Accounting Regulations 20C6 goveming the individual accounts of PCCS. and with the Regulations true and fair Vie￿ provisions, together with FRS102 as the applicable accounting standards and the 2019 version of the Sialemenl of R8commended Practice, Accounting and Reporting by Charities ISORPIFRS10211 The financial slalemenls have been prepared under the historical cost C£*nvenlion except for the valuation of investment assets. which are sh¢Jwn al marf(et valua. and property which is p8r the note on "Tangible fixed assets for use by charity" under"Assels" telow. Statement ol compliance wlth prevaillng laws and regulatlons The financial slalemenls have been prepared lo give a 'true and fairf view and have d&partod from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required 10 provide a 'lrue and fair view. This departure ha5 Involved following the Accounting and Reporting by Charities.. Slalemenl of Recommended Practice18ffective 1 January 20191 applicable lo charities preparing their accounts in aecordance with th& Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 rather than the Accounling and Reporting by Charities. Siatemant of Recommended Practi￿ effective from 1 April 2005 which has since been wilPtdrawn. Income and Endowment8 Recognltion of Income and endowments These are included in the Slalement of Financial Activities whon th? PCC b8comes18gally enlilled lo the use of the resourc&$ and innow of oconomic bengfit is probable and the monetary value can be measured with sufficient reliability. Fundralslng costs Funds rai$&d from oven1$ ar& reported gr05s in the SOFA- i.e., before any related costs that may have been deducted from the gross proceeds. Restrlcted Collectlons Collections al servi￿$ for specrfic causes le.g funerals) are not included in the a￿ountS. They are Iist8d under Note 38. Grants and donations Grants and donations are included In the SOFA when any pre-conditions preventing Ih8ir use by the PCC have been mel. For collections and planned giving this is when thé funds are received. Gift Aid Tax claims, etc., on cash donations Gift Aid and other tax claims are Included in the SOFA in the same yèar as the donations lo which they relate P.IRO HIAL HUR NCIL OF ST LA REN ALBY Page 4 NOTES TO THE FINANCIAL STATEMENTS roR I'EAR EN'DIIN'G 31ST DECEMBER 2022 ACCOUNTING POLICIES continued Income and End¢)wmonts Iconllnuedl Volunteer help The value of any voluntary help received is not included in the a¢¢ounls but is dgscribgd in the PCC annual rèport. Rental incomè Rental income from the latting of the house and Church Room$ 1$ recognised %then the rental is r8ce1V8d Investment Income This is included in the accounts when receivable and projected lo the year end. Investment gains and los$e8 This Includes any gain or loss on the sale of Inveslmenls and any gain or loss resulting from revaluing investments lo market value al the end of the year. Legacles Enlillemenl lo legacies is taken as Ihe date on vthich a distribution is feceived from the eslale. Expenditure Llablllty recognltlon Liabilities are recognised as soon as there is a legal or ¢￿$t[V¢¢iVe obligation and selllèmenl is probable and quaniifiabla. Governance cost8 Includo cost$ of the preparalion and examination of statutory accounts. As8ets Consècrat8d and b•n8flco proporty In so far as conseeraled and b&nefic8 property of any kind is excluded from the slalulory definition of°¢harily' by Section 10121 lal and Ic) of the Charities Act 2011 such assets are not capilalised in the financial slalemenls. Moveable church furnlshings These item are not capitalised, bul all items are included in the Church's inventory in any case. PARO HIAL CHURCH COUNCIL OF ST LAURENCE'S SCALBY Pase 5 TE THE FINAN IAL TATEMEN FOR YEAR ENDING 31ST DECEMBER 2022 ACCOUNTING POLICIES continued Assets {contlnuedl Tangible fixed assets for usg by charity These are capitsli$ed if they can be u$8d for more Ihan one year. They are valued 81 ￿st or else, al a reasonabl8 estimate of their open market value. Depreciation is ¢alculaled to write r)ff the ¢apitalised cosl of fixed assets less their currently anlicipaled residual fair value over their eslimaled Useful lives as follows". Land Nil Buildings. Nil Fixtures, Fillings and Equipment 4 years "No depreciation Is provided on buildings as the c#Jrrenlly estimated residual value of the properties is not less than their carrying value and th8 remaining useful lrfe of th&se ass8ts currently exceeds 50 yoars. so that any depre￿allOn charges would be immaterial. Properties were valued in early 2022 and included in these accounts. The proparties are governed by restriction on the use of any fijnds realised on their sala. Invostments Inveslmenl8 quoted on a recognised stock excharvJe or vthose value derives from them aro valued 81 rnarkel value al the year end. Short term depo¥lts Include cash held on deposit with various insliluiions per Note 7. Going con¢•rn The financial slalemenls have been prepared on a going concern basis as th8 PCC$ believes that no material uncertaintles exist. Th& PCC has ￿nSIdered the Sevel of funds held and the expected level of Income and expendiluTr for 12 months from aulhorising these finanoal sl8lemenls. In their view the budgeted income and expenditure is sufficient with the level of resèrves for the church lo be able lo continue as a going concem. Fund$ Unrestrlcted Funds These represent the remaining income funds of the PCC thal are available for spending on the general purposes of the PCC. Rostrlcted Funds These are income funds that must be spent on restricted purposes and details of the funds held and reslriclions provided are shown in the notes lo the accounts. Endowment Funds These are restricted funds that must be retained as trust capilal either kxrmanenlly or subject lo a discretionary power to spend capital as income, and where the use of any ineome or other benefit derived from the capital may be restricted or unrestricted_ Designated Funds These are general funds sel aside by the PCC for specrfic use in the fLrtu￿. They ffjmain unrestricted and the PCC may move any funds lo other general funds. PAROCHtAL CHURCH COUNCIL OF ST LAURENCE"S SCALBY Pa8e 6 FOR YEAR ENDING 31ST DECEMBER 2022 UnTu¢ricle4 Rttttwted Tot*1 FI￿dI Totsj Fund% Fwds 2022 2021 RPF vol￿1￿￿ Plannvjckn ¢iift A 57246 X) 13403 46 5427 JO i?24(i.iO 13403 46 5427.30 ith87.(K) 6712. 1440 84 10518.00 259149 10371.00 2.26 142. 12101(4 142 00 1210304 247911.A4 6786 42 O ￿ 254718.26 1SX41)8 97 RO HIA P88e 7 FOR Tr'EAR ENDING 31ST DECEMBER 2022 unrtstritt￿ Restri¢ted EndtsTh'Jwit rtst￿ RPF Fuod5 FtsDds 2022 2021 Churrh A¢tivili Mission GI¥N & Ix￿8110￿S Mix*itrL ¥di¢fknO dorl(ry 13039.fX> 13039. 1_1039.rJ) 13039 Mini*ty 19 21 74J76.(*) 4￿).20 453.51 382 89 18986.15 74076 4W20 63(MJ).IKJ 396. 6¥2.96 395 5X 15644.811 VJc4r 5 ENwT5t5' ViGqr s TekptrX￿rOw1￿Am￿j • Su]yrii¥. CFTr ExTM￿S.cFy Wrter 3¥2.%9 189x615 452 34 94841.09 20 9484109 SD235.CTr. 17670.72 1916.05 201440 447 (X) 17670.72 191605 2014.40 31K)9.63 23 24 23 Ig4b 5) 1539.25 2525.24 u.lxi 3614.311 189.79 IW).1.56 275.1 H￿l&￿￿law* RcF4iirs& Ryir 2562.63 2J 2) 2264 36 81042 2264.36 Lhurth Trlo%%tys Costs. Chikn AdiiiliBs 2368.23 2.IS8.23 116588 613279 17152.48 2J 23 747 87 613279 32￿3.1)1 5J4¥.87 2929(1 211 Cliiwh Iliiuse L%pMMoi 3198.12 32Ql 72 142.65 PAtes& Wa 25 25 25 23 28 25 25 24117 29 2084 82 J965.51 2487.29 2084 82 3%5.51 Hoai & l.ighr 58411.24 MajorLhurth R￿￿￿% id¢thAIs 2tY4 15 IC4Kfi 29.99 12Q¥l$ 56 1208N.$6 Lhurehsord M4ini¢Mrt¢ W•8¢s&Cth*rath WatioTh £622. M!tJoma UK £527. Si cath¢n￿ s HospJ¢¢ £415. Tr Bniish W Cross £144. A8¢ UK £144. Diab¢¢￿ UK £233.York & Scath￿$h Hc6pithls Chan'N. £223: Rainbois Cenire £48". Tot £4,049 FF 2022 49611 1662 885 2021 42211 1366 697 Gross Pai. Emplo%.￿ Natif￿al IrtsLirarKe Pem$iott IEmplth*rs Cmtftb￿{￿) Emplo%rrs NatIc￿￿ Insurancc Allowwxe 1662 4114V6 13 42gll¥ Av¢rnge Numkr ofEMpl￿￿$ Thcrc ￿￿re no emploNrts Mtho rcccivo4 Thrc than £60,1XK) thirir8 ￿ irar. Th¢r¢ 4r¢ tKJ ¢mplo%w as M¢m￿r$ of ts PCC. No r¢murt¢]ation or tK*fii Ma5 p&d to *)%' tru5tc¢12021". £Nill. No exp￿n5¢S reimbur5fd to an%. Iru5tc£12021." £N￿l. ANALY ER Unrestritted Reslricted TotAI 000 000 000 000 Pa8¢ 9 FOR YLAR FNDIN(t 3 1ST DF.LFMBER 2022 IXED ASS Tan%lble A￿Et% ChAfLEe I AdditloDi at pruptni. 31 Dttembtr 21b22 Value DI%[￿&1* 47i(KK). 13689.?8 488689.78 CO￿ ofvaluaiion Ch￿h Rrx)ms& H(N￿. ￿bY Church EquipA￿lI o.(K) 47i(MMI.(MI 17(157. 4921>57. 35W 12 3968.12 Church equIp￿￿ni purdth. Pn"nter/Go*r. Lo¢kws. 3iknwer fihThJ¢8tsne¢ Cupboardand shelves Dem LaMopX2 (CFYW&Athth)) Charle for Ibe l-ear 31 Dectmbtr 2022 VAlut 1022 Valw Dtsp￿￿ u.IhJ DLVLKIAII ChuLh Rix¥L¥& H(￿. %￿lbY Church Equi]A]￿l 154382 154382 12692.97 12692.97 JI Dett￿ber 1021 Valoe 47￿m￿l (X) ? j40 63 TOTALS 47744rf1.63 31 Dec¢nibèr 2022 Vilut 47iiMKI.I NL4 iNM)k iylue QhurLIL R(xxrL8 & s￿IbY Churth Eqwtwi 479964.1)3 Inieitmenfs 31 Docemljer 21122 Vrtlut 2022 V•lue Dlbpoub 2.1174>) Tr*fft*ftr• Ntt CAln ¢*m¢￿d Febri¢. fAlOJll*nS CBF 6430311X)JS 271109.46 o(K> o. -3271.(Tr4 24515 ¥2 nd(wimcnl FBbrK. CBF143(M)2466n. Ann Sali ¢hurchYBrd. L13F1411X)24671). P.M Whll¢ I1￿.82 15Y2Y3 29¥9.75 13968? o. O.(K> 0.00 29¥9.75 FDbric- CB>'fA303 Irk"LY- CBF 64305l 81256.40 74￿0. 73728.55 50J5.26 246825 37 73922.77 65057.92 324524 46 7¢ LASh Al B#nk l Januar) 2022 Valu¢ 141527.79 38710.83 8709.51 21.5091 826 98 377.37 0.00 658U3.59 31 D(temb¢r 2022 Vxluc 33791.42 29028 94 201X).%3 29.$4 113 G¢rtrnl B4¥¢lai* si￿￿TdshiP Bar¢kn CAF Bank mayi.ine A￿)WIt Cash FIo81S'. PCC 1.1 Athnin El2. Littl¢ slep$ & Mts$y £202, Social £431 Cg$h Flog1$ Smp¢ uans*iion pl*￿0￿n fly QR ￿￿￿11( 11 ()0 69400.55 AND DIT 31 Detembtr 2021 31 D￿eMber 2022 De￿Or9. Unrestria Ikbiors- Unre5tricled- E#imatthl lrt¢¥¢S¢ Dcbiors. Unr¢stnctrd. MHgaTJ Dcbiors- R￿tricI¢d Dcbts)r5. Rc5tricicd. Estinw￿ Iniuest Pr¢paid E.¥penses Dtbiors and prepavmen 13296.110 446.Y4 627 711 .761.03 138.55 u.110 13748.24 11148.27 468.10 ')22.011 .7113.111 96.37 u.uu CtEth"ior5- Unrcsiriucd C￿diTOrS- R￿trIcI¢d Ad%anc¢ Fecs for folloi%in8 liar Crediior5- amouni falllng due *lihln I vear 2249.74 -301.33 35115.96 0.110 1948.41 358.%.96 PAROCHIAL CHLTICH COUNCIL OF ST LAURENCE"S SCALBY Pa8¢ 11 I%OTES TO THE FLNANCL*L sfATEMENrs FOR YEAR ENT>IliG 31ST DECEMBER 2022 2021 Debtyj Tromlfer lti¥eskntnt BE￿¢￿ 31 Dec¢mhtr Fuhd 2022 VAtuc 24159.36 22)72 12 341120.1}2 22()54.23 103617.07 2022 VAiw CredÉ¢on Reswjrrts 24987.99 4430 87.07 74 19 95.51 Expendtd DuWl¢d chan￿ble Link.. Designa￿j Chjldren woTk￿. tkni8natyJ CFY Wttker- lo1￿¢￿10)Ll Fabn¢. tksJpw*d 194384l) 38M.41 22831.20 114073.89 744.69 14149. 2759104 4169.49 40.48 8255 o. -10456.82 MinJ$trs Res¢Dr- tkni8natrA 89.97 183.47 479.04 13f￿9.fj6 277_19 72 Church Rwf Chur£h}ord. tksi8Mtyi 4892 9976 335209.33 297 ¥6 548.36 20398.49 -15105 35 Tinr¢ilrf¢tsd 71259.PAI 12982 34 244105 14 147488.1 181059.22 MA￿11ne Aewum 2150.91 685.(Kl 2540.63 475(XK).(x> 551636 34 627 78 485fy) 3078 34 1981. 3876.03 FI¥￿ 2424 30 41KT4 9.1 475000 (KI 6()4(J(10 18 12925 12 247383 48 149469.( 2424 30 Fllbric. R¢5rrict•J 3￿94.52 2317455 15737 02 448 30 337.10 885.97 2457.6J 71145Y.76 2044C>.52 641151 450.72 .2728.01 Chwthy4rd- R¢$v1¢￿4 Choii- Re&tncied C)r8Dn- RcSinC￿l -7J4.48 3170.¥1 1.63 21V.41 11739.84 o.(x) IQ5 (KJ 74.70 .545.61 40x9.30 bill1rL￿8 Work. liesui¢ttyJ 41667 0.74 o. 0.60 Flow¢r ￿'U￿L 826 98 107244 fA¢ 2517 6786 42 975 75 93347.60 170%871 -3273 64 Endo*n*nti Fabric. Chur¢hyotd. 139682 159?91 2989 75 13kn.112 o(x) oty) 29x9.75 997080.10 12WI.¥3 254718.26 IPA>956 26 .15954.6? uou IIK)17119.24 io Unrttirkned ReitA¢tod Dtrl￿ted F￿dI Funds 479WA.93 Endo#thtttts Totyl 21122 4799(Tr4.93 2989 75 179631.52 OIX) 4021W.79 Ton￿b￿ fixtyj ossets I￿￿¥tM￿l fiw] ossds cur￿ll1 05%15 o.