.Ib 2111 THE PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH, HIGH HARROGATE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Registered Charity Number: 1131377
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Finantial StstemeDts of the Parochial Church Council for the year ended 31 December 2024 Aim and Purposes The Parochial Church Council ("PCC") h&s responsibility for co-operating with the Vicar in promotin8J in the parish, the whole mission of the Church, pastoral, evang¢listic, social and ecumenical. The PCC is also specifically responsible for the maintenance of th¢ Church Centre complex attached to the Church. Governlng Constitution or Document Parochial Church Council (PoweTS) Measure 1956 Objectives and Actlvltles The PCC is ¢omrnitt¢d to enabling as many people as possible to worship at our church and lo become part of our parish Community at Christ Church. The PCC has established several groups charged with key mission and ministry priorities which include: Mission & Outreach; Junior Church & Creche. Pastoral; Safeguarding; Parish Centre. Building Care and Flealth & Safety. Fun & Fundraising. 2020 Welcome & Access Project. Finance. and Environmental Action & Creation Care. Through these, which are open to members beyond the PCC, ideas emerge, and specific issues are addressed for decision as appropriate by the full Council. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year. we have consid¢red the Commission's guidance on public benefil in particular, the supplcmentary guidanc¢ on charities for the advancement of religion. AS a Church family and as individuals, Christ Church High Harrogate seeks to offer worship worthy of the Living God. Through worship, prayer and the study of His word we seek to know God better and to b¢ confonned to his purposes for OUT lives. In partnership with others, we wish lo make His love known within the local community, within our town and nation, and throughout the world. Christ Church s¢eks to be a chuKh.. Where peopl¢ feel increasingly supported as Christians in every area of their lives. Which is seen to be more and more relevant and credible by the community it serves. Which is growing both in faith and numbers. Achievements and Performance Worship and Prayer The PCC is keen to offer a range of services during the week and over the course of the year that our con)munity find both beneficial and Spiritually fulfilling. We follow a liturgical patt¢m through the year observing th¢ Church seasons. We assist in providing occasions of worship within our loc Church of England High School, both foT Students and staff. We provide occasional specific acts of worship according to local and worldwide events &8 they arise in any given year. We are pleased to offer:
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Statements of the Parochial Church Couneil for the year ended 31 December 2024 Morning Prayer &s a gathered action within the chuwh. Evening Prayer as both in-pcrson within the church and via video link. Weekly servi¢¢s of Intercessory Pray¢r as an emailed serrfice to be used at home and as an i person service in the ¢hurch, listing those for whom our prayers have been asked and our prayer then made across the community in our own homes and throughout the week Mid-week w¢ offer a simple, said. Holy Communion service with a short address and followed by refreshments. this $¢rves as an additional servi¢¢ for some and as a main point of gaihering and worship for a significant firthcr group> With usually 25-35 present. Our Sunday provision has developed into a pattem of offering.. a ' Written, service complete with Sern]on and pre-recorded hymns, available via the church websitc. an 8am 'Said' servAce of Holy Communion in the church; and a 10am seryi¢e of Holy Communion both in-person in the church and via live video linL with Sernjon and sung hymns and Setting. This service latterly split between approximat¢ly 160 within the church and 5-1 O video links. Further weekday provision of a brief 'Daily Office, of Scripture and Prayer emailed to participants and available via our website, designed to give opportunity to be encouraged, sustained and nnected in prayer during the (working) day, h&8 continu¢d through this y¢ar and is shared directly with approximately 28 people. Our Junior Church and Creche provision for the younger members of the church meet during terni time and the numbers attcnding the Junior Church are between 30 and 50 each week. We continue to offer an all-age l Oam service on the I, Sunday each month wh¢n Creche, Junior Church and Adult congr¢gatAon come together as one. All ar¢ wclcomc to attend our services. At present th¢tt are 197 parishioners on the Church Electoral Roll which is slightly below the prior year when it was 203. The average weekly attendance, counted during October, w&8 132 worshippers ag¢d 16 years and older, 25 children and young people, and 7 video links. The Easter eve and day services attracted 316 worshippers in-person and a video linked servic¢, Throughout our services for Christmas 2024, we were again able to offer a hybrid pattern of participation and worship. Throughout all Special $ervi¢es over the Adv¢ntlChristmas 2024 period, we welcomed 1.050 pcopl¢ in-p¢rson and 10 video links were made. The total number of people att¢nding worship {including communicants) at services on Christhlas Day and Christmas Eve was 404 with 7 video lit)ks. As well as our regular service5, we enable our community to celebrate and thank God at the milestones of the journey through life. Through Baptism we thank God for the gift of life. In Marriage public vows are exchanged with God's blessing, Through funeral services fricnds and family express their grief and give thanks for th¢ lif¢ which is now complete in this world and commend their loved one into God's keeping. We have celebrated 18 baptisms and 4 weddings and hcld 21 funerals in our church this year. W¢ also presided at 3 funerals at Stonefall Crematorium and burll 5 sets of ashes in the church grounds. Deanery Synod Two lay members of the Church at Christ Church currently sit on the Deanery Synod. This provides the PCC with an important two-way link betw¢¢n the parish and the wider strnctLwe5 of the church.
CHRIST CHURC HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Finan¢lal Statements of the Parochial Chureh Council for the year ended 31 December 2024 The Church Centre Complex The Parish Centr¢ continucs to provide a greal facility for the local community and is used by many groups each day including many regular groups such as Brownies and Guides, PT¢-school singing classes, lunch groups, choirs, Alzheimer and Dementia support groups, RSPB HaTrogate, arts and crafts groups, keep fit> yoga, Pilates, adult l¢arning and th¢ WI. The hall is a popular m¢eting place for worshippers seeking a coffee OT tea after a servi¢e or food during events such as monthly Meet & Eai lunches, the Candlemas Pantomime. or the Christm&s party from our well-equipped kitchen. The Parish Centr¢ has also been offered as a Wam]-Welcome-Space (WWS) for the community io use during adv¢rtised hours. The Wam]-Welcome-Spac¢ initiative was put in place to support those in the lo¢ai Community who may bc in need of a wann space acro the wintcr months. It utilises our Parish Centre which is already being warnied for its users. This has a positive impact on th¢ environment as well as the locd conununity. We want our church to be open to ow community for private prayer and as such the church is usually open 7 days p¢r week. Pastoral Care Support has been maintsincd and strengthened for the local Foodbanks and Homeless Project. Community and local government support have been advertised and sign-posted throug7h our website. We have received and acted-upon reque5t5 for support from those leaving hospital. The church building and Parish Centre have been open and stafftd, usually five days per week plus on a Sunday J to provide face- to-face ¢onta¢ts and a pla¢¢, means and opportunity of nurture. grace and comfort. Some members of our parish are still unabl¢ to attend Church due to sickness or age. The Vicar and Pastoral Care Team seek to visit all who welcome or request such contact, to Celebrate Holy Comrnunion with them either at their home or in hospithl. A rota of volunteer bus drivers bring parishioners who would be unable to attend without such suppor¢ to Church and social ev¢nts. Thi5 helps to keep such parishioners involved with Church and community life and fellowship. Mts$lon Helping those in need 15 a demonstration and direcl action of our faith. The accounts show thal Ih¢r¢ w&8 Away Giving of £3,182 during the year, Specific charitable donations are organised Cach year through our Junior Church, a5 well as by the whole Church in aid of Christian Aid and other charities. During the Christmas services we supported 3 charities, one local, one national and on¢ international, Martin House Children's Hospice, The Motor Neurone Disease Association and Water Aid. Continuous week-by-week donations of food, loiletries and cleaning materials to the Harrogat¢ Foodbank and Harrogate Hom¢less Project ar¢ encouraged. During 2024 Christ Church was the Harrogate Foodbank's 3rd largest donor of tood, only surpassed by collections from customers of Waitrose and Morrisons.
CIIRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Stxtements of the Parochial Church Council for the year ended 31 December 2024 We continue to keep parishioners inforn]ed through our monthly 'Grdpcvine' magazine of the important matt¢rs affecting our ChuT¢h and with articles that help d¢velop our knowledge and trusl in Jesus. In addition. our Weekly Bulletin is available at Sunday and midweek services (and in the Parisb Centre and on notice boards throughout the weeK as wejl as via our website) to highlight opportunities for prnyer, worship and involvement through the Church and in our surrounding community. We also use our website to share such inforn]ation about the Church to our community and wider audience. We are grateful for and fortunate to enjoy the bencfit each week of our own Choir and Music Group (first Sunday of each month). These help to guidc and deepen our engagement with worship and fellowship with each other. Both are led by our Organist and Director of Music, David Darling who joined Chrisl Church during 2024, As well &8 enabling worship week-by-week, our Choir and Organist provide opportunities throughout the year for additional services. celebrations and perfornwAces specific to seasons of the Church calendar. We are delighted that many new members joined the Choir and Music Group during the year, strengthening the Choir. We are very grateful to Christine Alp who was our Organist and Director of Music for 19 years. Eeumenle41 Relationshlps Although the fornial 'Churches Togethev network has closed in the town we continu¢ to hav¢ welcome and close contact with our neighbouring churches. and to engage in opportunities for shared worship and provision. Flnanclal Revlew The PCC has a duty to ensure accounts are prepared and independently examined, to approve the accounts and present them to a Parochial Church Meeting within 12 months of the end of the financial year. During 2024 we have seen a slighi increase in both the planed and envelop¢ giving and the coll¢¢tions at seryices. During 2024 Christ Church joined the Parish Giving Scheme with the aim that this would support our fundraising and redu¢e the burden on our volunteers. The Parish Centr¢ is a popular space for r¢gular groups and one-off users and we have seen an inCe in our in¢om¢ from the Centr¢ during 2024. We r¢ceived some backdat¢d dividends following a review of our investments resulting in a one-time incre&8e in the y¢ar. The increase in donations during the year and the grant funding of £15,297 wcr¢ both in response to the clock fa¢¢s r¢5toration and the exterior access WO projwts. Various popular fundraising activities took place over the year including the l 00 Club, the Candlemas Meal and Pantomime, the Jumble Sale, the Summer Garden Party, the Christmas Fair and the Christmas Party. The aim of thes¢ events is to be a combination of fund raising, fun and fellowship for the Church and wider community. The Market Place also provides opportunity to recyclc unwanted items whilst raising additional funds for the Church, this has proved very popular during the y¢ar. Overall ¢xpenditur¢ in 2024 was in lin¢ with 2024 despite the spends on major church rep&irs of £23.540. These repairs included spends relating to the entrance work that commenced in 2024, the clock faces r¢storation and exterior arccss work.
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Ffinancial Statements of the Paroehial Church Council for the year ended 31 December 2024 Th¢ accounts on pages l O to 18 Show Ihat Christ Church h&s. a small surplus in th¢ year of £6,910. The PCC are focused on tying to ensure that the funds raised match the increasing rosts that we are experiencing. Risk Management and Reserves Poll¢y The mission of the Church is set out earlier in this rert. This year and last, the PCC have considered and discussed the key risks facing the Church, the controls in place to mitigate th¢m and any action required. The PCC continues to review and develop the strategic direction of the Church and considers how its exposure to risk changes a5 a result. Reserves are held by th¢ Church to provide for future activities and initiatives that cannot be funded from income in a single year. They are also required to cover unforeseen expenditure. Thc PCC reviewed and reassessed the level of reserves durinLi the year such that the l¢vel of reserves as at December 2024 is deemed adequate to support current activities and cover known risks. Investment Policy The PCC set aside funds to finance future planned expenditure and to provide a contingency against future unforeseen ¢xpenditure. These funds set aside are converted into lower risk inveskn¢nts which are capable of recovery as liquid funds within a maximum of two w¢eks and provide the best possible return for the low risk assumed. To the extent that funds are b¢ld by the charity in excess of these requirements, the PCC seek to invest those fund5 in order to further thc aims of the charity. The perfornjance of those investments is reviewed by the PCC on a regular basis. Volunteers We would lik¢ to thank all the volunteers who work so hard to make our Church the lively and vibrant community it 15. We want particularly to mention our churchwardens, Mr Tim Bendelow, Mr Nonnan Potter and Mrs Shirley Morris who have continued to help to navigate chall¢n8es and offered mu¢h leadership and care on our behalf. We also thank MTS Kath Barff who stepped down in the year on completion of her term of offJc¢. We are very grate1 to OUT Treasurer, Mrs Shirley Morris and Co-treasurer Rach¢l Rollinson, for their work in this and other eaS of the Church life. Also. to make particular thanks to thos¢ volunteers across the life for the Church. There are many Tolcs that are fulfilled by many volunteers: supporting during the church service5, at baptisms, weddings aDd funerals. provision of the Junior Church and Creche; minibus drivers. provision of Choir and music. maintenance of the grounds and buildings. flowers. pastoral support. safeguarding. health and safety: environmental considerations. fundraising" financial processes. and many more. We wish to offer a specifi¢ thanks to Andy Barff who managed the restoration of the clock faces on the Church tower. Andy managed all aspects of the project including se¢king donations from the ChuKh community and raising grant funding. The r¢sults of his hard work will be enjoyed foT many years by many people.
CHRIST CIIURCH. HIGH IIARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Staten)ents of the Parochial Church Council for the year ended 31 December 2024 Structure. Governance and Managen)ent PCC Members are either ex officio or clccled by the Annual Parochial Church Meeting (APCM) in accordance with th¢ Church Representation Rulcs. Elected mcmbers nornially serve for 3 years and cannot nornially serve for more than 6 consecutive years. All those who attend our Services / members of the congregation are encourag¢d to register on th¢ Electoral Roll and stand for election to the PCC. The PCC members are responsible for making decisions on all matters of general Concern and importance to the parish including deciding on how the fimds of the PCC to be spent. New members receive initial training into ihe workings of the PCC. The full PCC met regularly throughout 2023. Safeguarding In accordance with current legislation regarding Data Management (GDPR) our Safeguarding Committee leads us in the Careful and appropriate use, storage and management of data. W¢ have adopled and published a 'Data Privacy Notice, in electronic and hardcopy. We maintain all records in accordance with our policy and national laws and guidelines, lo infonn and ¢nable all who entrust us with such dats. We k¢¢p our Safeguarding Policy and Practices under re8ular review and up to date in a¢¢ordanc¢ with all guideline5 from the national Church and national advice. Our Policy is published in electronic and hardcopy forniat. Contact details of local, regional and dio¢esan offices and authorities are published on our website and noticeboards throughout the building. We seek to ¢n¢ourage that the Safeguarding of children, vulnerable adults, each other and ourselves is the action of all. Envlronmentsl impact The PCC recognises that we need to pjay our part in considering the impact that our Church has on the environment, A committee was set up during 2022 with the aim thal the Church can become carbon net- zero by 2030. Currently the Church does buy carbon offsets, however the PCC aim to move, as quickly as possible, to assess and r¢ducc utilisation.
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Statements of the Parochlal Church Council for Ihe year ended 31 December 2024 THE PAROCHIAL CHURCH COUNCIL Wardens Mr T Bendelow Mrs S Morris (and TreUrCr) Mr N Potter Members of Harrogate DeAnery Synod Miss B Hamer MTS C Jack Elected Member5 Until 2025 2026 2027 2027 Until 2026 2026 2027 Mrs E Leatherbarrow Mrs E Mottershead Mrs R Rollinson Mrs C Baranovsky Mrs L Lever Mr D Burns Miss L McGuinness Co•OPted Members Mr P Mottershead (S¢cretary) Cleryy Revd Matthew S Evans Revd Caroline Taylor Reader Miss V Muscroft Administrative inforniatlon Church Office: Christ Church Parish Centre, The Stray, Harrogate, HGI 4SW Bankers: Barclay's Bank plc, 25 James Street, FIarrogats HGI I QX 1ndepdeTht Examiner: Michael Briggs FCA Charity Number: 1131377 Christ Church, High Harrogate is part of lh¢ Diocese of Leeds within the Church of England.
CIIRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Statements of the Parochlal Church Council for the year ended 31 December 2024 INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF CHRIST CHURCH. HIGH HARROGATE I report on the aOUnts of Christ Church, High Ham)gate for the year ¢nded 31 December 2024. which are set out on pages 10 to 18. Respective Responslbllltles of the PCC and the Examiner As members of the PCC you are responsible for the prepaTation of the fmancial statements in accordance with the requirements of the Charities Act 2011 ('%he Act"). J report in respect of my examination of the members, accounts Carri out under $cction 145 of the 2011 Act and in carrying out my examinatioffj I have follow¢d all thc applicabl¢ Directions giv¢n by the Charlty Commission under section 145(5)(b) of the Act. Independent Examiner's Statement l am qualified to undertake the examination by being a qualified member of the Instilirte of Chartered Accounlants in England and Walcs. I have completed my examination. I confimi that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respe¢t: th¢ a¢¢ounting records were not kept in a¢cordan¢e with section 130 of the chitieS Act; or the a¢¢ounts did not accord with the a¢¢ounting re¢ords' or the accounts did not comply with the applicable requirements concerning the forni and content of accounts set out in the Chariti¢s (Accounts and Reports) Regulations 2008 other than any requirement that the OuntS give a 'true and fair. view which is not a matter considered as part of an independent examination. I hav¢ no concerns and have come acro$s no other matters in conn¢ction with the ¢xamination to which attention should be drawn in this rep)rt in order to enabl¢ a proper understanding of the accounts to be reached. Mr Michael Briggs FCA Date: II MAY %iC
CHRIST CIIURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and FiDancial Statements of the Parochial Church Council for the year ended 31 December 2024 STATEMENT OF FINANCIAL ACTIVITIES Notes Unrestricted Designated Restricted Funds Funds Funds 2024 2024 2024 Total Funds 2024 Total Funds 2023 INCOME AND EIYDOWMENTS Voluntsry income Activities for generating fimds Investments Church activities Grant income 2(a) 2(b) 2(¢) 2{d) 21el 138,453 1.032 22,469 42JlS 15397 7574 146,027 1,1132 22.469 42,315 15,297 292.741 1,106 8,256 37,190 TOTAL IIYCOME 219 566 227 140 339 293 EXPENDITURE Raising funds Church activities TOTAL EXPENDITURE 3(a) 3(b) 223,880) (7 892L(231,772 231772 231,181 231181 NET INCOME I (EXPENDITURE) BEFORE INVESTMENT GAINS & FUND TRANSFERS 14 318 108 112 NET GAINS I (LOSS) ON INVESTMENTS 11,542 11,542 12,606 TRANSFER BETWEEN FUNDS NET INCOME I (EXPENDITURE) 28 318 120 7)8 TOTAL FUNDS BROUGirr FORWARD TOTAL FUNDS CARIUED FORWARD 9,10 399 797 279 079 9.10 95 406 707 399 797 io
CHIUST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial St8tementS of the Paroehlal Churcb Councll for the year eDded 31 December 2024 BALANCE SHEET Notes 2024 2023 FIXED ASSETS Tangible Investments TOTAL FIXED ASSETS 5,000 5.060 256 72 245 430 CiJRRENf ASSETS Debtors & prepayments Cash at bank & in hand 4,960 142,661 147.621 8,719 150 670 159389 LIABILITIES Crcdilorn - amounts falling due within one year 10,0821 ASSETSI(LIABILITIES) 144 735 149 307 TOTAL ASSETS LESS CURRENT LIABILrrTES 406,707 399,797 Creditors - amounts falling du¢ after one year TOTAL NET ASSETS 406 707 399.797 PARISH FUNDS Unrestricted Designated R¢strictcd 9,10 9.10 9,10 95246 291,000 88,018 291,000 20.779 399 797 406 707 Approved by the PCC and slgned on Its behalf by: Revd Matthew S Evans - Vicar Date: 11 Mfty 1 The notes on pages 12 to 18 forni part of th¢s¢ accounts. li
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and FIDaneial Stvdtements of the Parochial Church Councll for the year eDded 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS l Aceounllng Policies Basls of Prep8rAtlon The PCC is a publi¢ benefit entity within the meaning of FRS102. The financial stat¢ments have been prepared under the Charities A¢t 2011 and in accordance with the chUh Accounting Regulations 20( governing the individual accounls of PCC'S, and with the Regulations 'trne and fair view, provisions. Th¢y have been prepared under FRS102 (2016) us the applicable accounting stand&rds and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). Golng eoneern Th¢ PCC consider there are no material uncertainlies related to events or conditions that cast significant doubt on the charity's ability to continu¢ for the foreseeable fulure and have therefore adopted the going concern basis in preparing thcse financial Statements. Funds General funds represent the funds of the PCC thal are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designat¢d for a particular purpose by the PCC are also unrestricted. Restricted funds are those fim(Ls thal must be spent on r¢strictcd purposes and details of the funds held and restrictions are provided in note 9. Intomlng Resour¢es voluntary income and capital sources - Collections are r¢cognised when received by or on behalf of the PCC. Planned giVAng receivable under Gift Aid is rognIsed only when received. T&x recoverable on Gift Aid donations is r¢co8nised when the donation 18 recognised, Grants and legacies to th¢ PCC ar¢ accounted for as soon as the PCC is notified of its legal entitlemenl, the amount due is quantifiable and its ultimate receipt by th¢ PCC is reasonably certain. Funds rai8¢d by ¢v¢nts are accounted for gross. Sal¢s of sundry it¢ms are accounted for gross. Other income - rental income from th¢ l¢tting of church prffliis¢s is recognised when thc rental is due. Resources Expended Expenditur¢ is included on an accruals basis and is recognised when there is a legal or constructive obligation to pay for expenditur¢. All costs have been directly atiributable to one of the functional categories of resources used in the Stat¢m¢nt of Financial Activitics ("SOFA"). The Church is not registered for VAT and accordingly expenditure is shown gross of IeCoVerable VAT. Grants and other charitable giving ar¢ acwunted for when paid over. or when awarded, if that award creates a binding obligation on th¢ PCC. The Parish Shar¢ is accounted for Wh due. 12
CHRIST CEtURCH. HIGH HARROGATE CHAIUTY NUMBER 1131377 Annual Report and Financial Stat¢rnents of the Parochial Church Couneil for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS (continued) l A¢¢ountffing Pollcies (continued) Assets Consecraled and Benefice Property Consecrated and Ixnefjce prortY is excluded from the accounts by s.10 (2) (a) of the Clwiiies Act 2011. AOrdinglY, all expenditure incurred during the year on inalienable and historic buildings, whether maintenance or improvemenl is written off &8 exp¢nditure in the Statement of Financial Activities and separately disclosed. Mov8bl¢ ¢hur¢h furnishings held by the vicar and churchwardens on special trust for the PCC and whi¢h require a faculty for disposal are accounled for as inalienable property unless consecrated. They are listed in the Church's inventory, which can be inspected at any reasonable tim¢. For inalienable propety acquired prior to 2000 there is insufficient cost infomiation available and therefore such assets are not valued in the fInancial statements. Items aU]red since l January 2000 have been capitslised and depreciated as nec¢ssary. Ft4rnitwe, Fithngs and Eqwi?menf Tangible fixed assets costin&F more than £10,000 (for a single item or group of interdependent items) are capitalised at ¢ost including acquisition costs. Depreclallon Deplation As provided on tangible fixed assets at rates calculated to wiite off cost less the residual value on a straight-line basis over expectcd useful economic lives as follows, subject to annual review". Freehold land Nil (considered to have an indefinitely long useful life) FehOld buildings Nil - see above Furniture, fittings & equipment 4-20 years Investmexts Investments 8re included at market value. The SOFA includes the net gains and losses arising on revaluation at the year end and disposals throughout the year. 13
CHRIST CHURCH, HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and Financial Statements of the Parochial Church Council for Ihe year ended 31 De¢ember 2024 NOTES TO THE FINAIYCIAL STATEMENTS {contlnued) 2 Ineome & Endowments Unrestricted Designated Restricted Funds Funds FuDd$ 2024 2024 2024 Total Funds 2024 Total Funds 2023 2(a) VoluDtrdry income Planned and envelope giving Tax recoverable Other Collections at services Donations Legacies Reclaimed VAT 71,849 18,570 4.440 13.563 30,031 3,182 75,031 18,570 4,440 13,563 34,423 21.208 5,946 8,783 27,285 155,221 955 292,741 4?92 138.453 7,574 146,027 2{b) Activitles for generating funds Parish magazine - Grapevine 2(¢) Income from IDve51ments Dividends and inter¢st 2(d) Income fron) charitable aetlvlties Parish Centre lettings Fees for weddings & funernls 32,050 32,050 26,569 42,315 42 15 2(e) Grant income Grant income 15 97 15 97 Total ineome 219 66 74 227 140 339 293 14
CHRIST CHURCH, HIGH ItARROGATE CHARITY I¥UMBER 1131377 Annual Report and FiDancial Statements of the Parochial Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS {¢ontlnued) 3 Expendlthre UnrtrICted Designated Restrlcted Funds Fund$ Funds 2024 2024 2024 Total Fund5 2024 Total Funds 2023 3(a) Raising funds Investment management Total 3(b) Church aetfivities Parish shar¢ Away giving PCC fees Major church repairs Church running and maintenance Music Altar expenses Heating and lighting Insurance Rcpairs and maintenan¢e Printing statlonery t¢l¢phone etc Other costs Depreciation organ, fixtures & fjttings Salaries and fees Parish Centre costs Junior Church TotAI (l 13,058) (113,058) (118,919) (3,182) (3,182) (14,768) (964) (1,432) (3,084) (23.540) (964) (20,456) (527) (719) {IS,520) (6048) (7J21) (4,621) (4,028) (60) (52T) (400) (719) {783) (15,520) (15.534) (6,848) (6,526) (7,321) (11,265) (4,621) {4,329) (1287) (5JlS) (7,703) (60) (1,270) (47J96) (2,075) (287) (223,880) (339) (47,735) (45.501) (2,075) (2.516) (287) (235) (7,892) (231.772) (231,181) Total re8ourte$ expended (223080) (7892) (231,772) (231.181) 15
CHRIST CHURC HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report ind Financial Statements of the Paroehial Church Council for the year eDded 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS (continued) 4 StAff Costs Unrestricted Restricted Funds Funds 2024 2024 Total Funds 2024 Total Funds 2023 Salaries & fees Pension, tax and social security costs Total stsff costs (39,495) (7,901) (47,396) (339) (39,834) (7,901) (47,735) (38.369) (7.132) (45,501) (339) 2024 2023 Average no. of urjployees Christ Church PPC participales in the Pension Builder Scheme section of the Church Workers Pension Fund ("CWPF") for lay staff. CWPF is athninistered by the Chwch of England P¢n5ions Board, which holds the CWPF setS separately from those of the Employer and other participating employers. CWPF has two sections: the Defined Benefits Scheme and the Pension Builder Scheme. which has a deferred annuity section known as Pension Builder Classic, and a cash balan section known &8 P¢nsion Builder 2014. Both s¢ctions of the P¢nsion Builder Scheme arc classed as d¢fined benefit schemes. Pension Builder 2014 is a cash balance scheme that provides a lump sum which membeTh use to provide benefits at retirement. Pension ¢ontributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The accounl, plus any bonuses declared is payable, unreduced, from age 65. There is no sub-division of assets beNe¢n employers in each section of the Pension Builder Scheme. The scheme is ¢onsidered to bc a multi-employer scheme as described in Section 28 of FRS 102. This is cause it 15 not possible to attribute the Pension Builder Scheme's a55ets and liabilities to specific employers and means that contiibulions are accounted for &8 if the Schcme were a defined contribution scheme. The pensions Costs charg¢d to the SOFA in the year are the contributions payable (2024: £3,399, 2023: £2,7S4). A valuation of the P¢nsion Builder Scheme is carried out once every three y¢ars. The mosl recent valuation was caThied oul as at 31 December 2022. 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 next valuation is due &8 at 31 December 2025. The legaj structure of the scheme is such that if anolher employer fails, Christ Church PPC cou]d become responsible for paying a Sh of the failed cmployer's p¢nsion liabilities. 16
CHRIST CHURCH, HtGH HARROGATE CHAiUT.Y NUMBER 1131377 AllnuaI Report and Financial Statement$ of the Parochlal Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENTS (continued) 5 Tanglble Flxed Assets Organ Cost OI January 2024 Additions and disposals 31 December 2024 25,380 25a80 DepreciatloD 01 January 2024 Charge for year 31 December 2024 (20,320) (60) (20a80) Net book values 31 December 2024 01 January 2024 5.000 5,060 The organ has now been depreciated to its residual value and so has noi been depreciated further in 2024. 6 Debtorg & PrepaentS 2024 2023 Accounts receivable Debtor- Gift Aid 776 1.850 6,869 7 Cash at Bank & In Hand 2024 2023 Barclays Bank pl¢ Church Board of Finance Virgin Money Petty cash 85,075 29,260 28J26 94.599 27251 28,820 141661 150.670 8 LIAbllllles: Credltors Amounts Falllng Due in One Year 2024 2023 Accruals 2,886 2,886 J 0.082 10,082 17
CHRIST CHURC HIGH HARROGATE CHARITY NUMBER 1131377 Annual Report and FIDaDcial Statements of the PArochJal Church Council for the year ended 31 December 2024 NOTES TO THE FINANCIAL STATEMENfs (CODtiDued) 9 Funds 01 Jan Incoming 2024 R¢bources Outgoing Nel Investment R¢sources Movcmen¢ Gains I R¢sources (Losse8) Transfer Between Funds 31 Dec 2024 Restrleted fuDd$ Church flowers fund Meet & Eat Away giving Vicar's Discretionary Fund Choir 2020 Vision Total restrlcled funds 201 3,131 255 1,231 3,182 (456) (831) (3,182) (201) 400 331 1,613 339 1,613 (339) 3.084 .(7,892) (339) 178) (318) 15J17 20,461 20,779 7,574 Deslgnated funds Reserves policy Furnishings/organ fund Church improv¢ments 2020 Vision Total deslgnated funds 150,000 6,000 10,000 125,000 291.0(M) 150,000 6,000 10,000 125,000 291,000 General fund 88.018 219.566 (223,880) (4.314) 11,542 95246 Total funds 399,797 227,140 (231,772) (4,632) 11,542 406,707 10 Summary of Asgets by Fund 2024 2024 2024 neral De$Agnfited Re8trlcted Funds Fund Funds 2024 Total Fund8 2023 Totsl Funds Tangible fixed assets Jnvesiments at current value Current asscts Liabilities AmounLsfalling due < oneyear 5,000 256,972 29,028 5,000 256,972 20,461 147,621 5,060 245,430 159,389 98,132 95 291,000 20 461 406 707 399,797 11 Related Partles No trustee Trr¢ived any r¢munerdtion during th¢ year and l trust¢¢ received reimbursement of expenses incuTred totalling £205. No trust¢¢ or a person related to a truste¢ had any personal int¢rest in any Contract or trdnsaction entered into by the charity during the year. 18