.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 inC￿e 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 re￿rt. 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 grate￿1 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 Tre￿UrCr)
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
1ndep￿deTht 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 a￿OUnts 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 $cction 145 of the 2011
Act and in carrying out my examinatioffj I have follow¢d all thc applicabl¢ Directions giv¢n by the
Charlty Commission under section 145(5)(b) of the Act.
Independent Examiner's Statement
l am qualified to undertake the examination by being a qualified member of the Instilirte of Chartered
Accounlants in England and Walcs.
I have completed my examination. I confimi that no material matters have come to my attention in
connection with the examination which gives me cause to believe that in, any material respe¢t:
th¢ a¢¢ounting records were not kept in a¢cordan¢e with section 130 of the ch￿itieS Act; or
the a¢¢ounts did not accord with the a¢¢ounting re¢ords' or
the accounts did not comply with the applicable requirements concerning the forni and content of
accounts set out in the Chariti¢s (Accounts and Reports) Regulations 2008 other than any
requirement that the ￿￿OuntS give a 'true and fair. view which is not a matter considered as part
of an independent examination.
I hav¢ no concerns and have come acro$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 chU￿h 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 r￿ognIsed 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 I￿eCoVerable 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 pro￿rtY is excluded from the accounts by s.10 (2) (a) of the Clwiiies Act
2011. A￿OrdinglY, 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 a￿U]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
Dep￿lation 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)
F￿ehOld 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
Unr￿trICted 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 & Prepa￿entS
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
3￿31
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