OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK

Annual Report and Financial Statements Charity registered number 1131430 31 December 2022

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Contents
Contents 1
Who we are 2
Our objectives 2
Activities 2
Structure, governance and management 4
PCC and its sub committees 5
Financial review 6
Freewill Offering 7
Reserves policy 7
Statement of financial activities for the year ended 31 December 2022 8
Balance sheet as at 31 December 2022 9
Cash flow statement for the year ended 31 December 2022 10
Reconciliation of net cash flow to movement in net debt for the year ended 31 December 2022 10
Notes to the accounts 11
Independent examiner’s report to the trustees of St Edward the Confessor Parochial Church Council 19

1

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Who we are

The Parochial Church Council (PCC) is a charity, registered with the Charity Commission for England and Wales since August 2009. The registered name of the charity is the Parochial Church Council of the Ecclesiastical Parish of St Edward the Confessor, Dringhouses, York but it is widely known as St Edward the Confessor, just St Edward’s or Dringhouses Church. In this annual report and accounts we will refer to ourselves as St Edward’s or the church.

The church is situated on Tadcaster Road, Dringhouses, York and is part of the Diocese of York within the Church of England.

Our Charity Commission for England and Wales registration number is 1131430.

Our address is Tadcaster Road, York, YO24 1QG

Our objectives

Our objective is to promote within the parish the whole mission of the wider Church of England, pastoral, social and ecumenical.

What this means in practice is set out in our vision, that we are:

We are also responsible for the maintenance of the church of St Edward the Confessor, the community hall and surrounding grounds.

When planning our activities for the year, the incumbent, the PCC and the congregation have considered the public benefit guidelines issued by the Charity Commission for England and Wales and, in particular, the specific guidance on charities for the advancement of religion.

As set out in the section on activities below, all of our services and activities are open to all. Our activities are developed with the needs of different groups in mind, so we are accessible by all.

Activities

Church services

As a church, the provision of worship is a key activity that allows the congregation to express their faith in God and continue to understand what His calling means for us.

Our services are open to all, and we try to make suitable provisions for those with additional needs. Our building is wheelchair accessible, and a hearing loop is installed.

2022 has seen a continuing emergence from the lockdown patterns associated with Covid. This would appear to be an ongoing process. In September 2021, we returned to in-person communion services at 8.30am and 10.00am on Sundays and 10.00am Thursdays. We also hold a 6.30pm Service of Holy Communion with Prayer for Healing on the first Sunday of each month. We continue to LiveStream our 10am service each week to enable those who are unable to make it to the Church building to continue to be part of the worshipping congregation.

As we became more confident in meeting together, in May we stopped asking people attending in person services to wear face coverings, although they continue to be available at the back of the Church, and those who wish to make use of more socially distanced seating can do so in the extension part of the Church. Hopefully this means that more people feel able to come in person, particularly those who continue to be nervous about gathering with others.

Over the year we have seen the numbers of individuals attending service increase, but we have found that patterns of attendance have changed. Where regular attendance might have been 3 or 4 times a month, for many it is now 1 or 2 times

2

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

a month. Those joining the LiveStream as it happens tend to be between 10-15 screens following the service, and by the end of the week the number of views will tend to be somewhere between 60 and 85 views. Our Thursday Morning Communion Service has become more popular with most of those attending staying for tea and coffee in the café afterwards, the social time together being as important for many as the service.

At the same time, our activities for young people returned to face to face provision running alongside the main 10.00am Sunday service with the all age service on the first Sunday of the month. Our band has made a welcome return on the first Sunday and this is beginning to grow in size again. Our Youth Group is now firmly back in person and attracts between 8-12 teenagers each week.

As at 31 December 2022, the electoral roll stood at 219 people (224 in 2021). In 2019 the average adult attendance reported to the Diocese in October was 154. As mentioned above, we are yet to return to those pre-Covid levels of in person attendance and in October 2022 we reported average adult attendance as 84.

Special occasions

The church year is marked by many special occasions which we strive to make the most of.

During Lent, we were able to return to an in person Lent Course, and we also offered Compline each evening on Zoom. We were able to observe Holy Week and Easter in person again, and we were also able to hold our Good Friday All Age Service in person for the first time in two years.

In June we celebrated the Platinum Jubilee with a Garden Party and a Songs of Praise Service. Later on in the year we also held a Commemoration Service marking the death of Her Late Majesty Queen Elizabeth II.

In July, we ran an in person Holiday Club which was attended by around 25 children of primary school age along with about 12 Young Leaders of secondary school age and another 15 adults. This is a free Holiday Club, running from 10am -12.30pm which was much appreciated by those who attended. In the afternoons we joined with the leaders at Bishopthorpe Holiday Club to organise activities for our Young Leaders so that they could also have some Christian teaching as well as fun times during the week.

We continued to mark the passing of the year with community craft projects that were displayed in the windows – we made a sunflower of hand cut outs to show

our support for Ukraine, there was bunting in abundance for the Queen’s Jubilee and our Remembrance Day Window continues to be well received.

At Christmas, we were pleased to hold an in-person carol service as well as services on Christmas Day. These were streamed online for those who could not attend in person.

Alongside the return of our in person crib service on Christmas Eve, we also held a family nativity afternoon. There were craft stations looking at the gifts given to the baby Jesus, ending with a short nativity service around the Christmas tree on our front lawn.

Alongside these Christmas Services at Church we continue to offer ‘DoorStep Carols’ which brought local communities together to sing carols in their street. This was an initiative started during Covid lockdowns which we plan to continue. This year it was attended by about 200 people in all.

Serving the Community

To support Pastoral Care within the Church Community, a new Pastoral Network was set up in November 2022 based on the Covid Telephone Tree that had proved such a valuable support during lockdowns. Every person in the Parish Directory has been contacted to ask what level of pastoral support they would appreciate and the Pastoral Network is there to provide a safety net so that issues do get noticed. New Church members will be asked if they would like to join this network as well.

As reported last year, one of the great challenges for the Church has been getting the roof to our Café Extension repaired. It took a huge amount of time and effort, not least by our then Church Warden Peter Burgess, to work with the builders to identify the cause of the problems with the roof, but eventually the repaired roof was signed off in May 2022.

The use of our facilities continues to be an important part of our identity as a community gathering space, and we have seen hiring of our Community Hall and other spaces beginning to return to pre-Covid levels.

St Edward’s continues to be a place of hospitality and community. Our Friday lunches continue to attract up to 50 people each week, and occasionally Sunday lunches are also greatly valued by those who attend in person or who receive deliveries at home.

3

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Our Community Café is open every weekday offering a range of hot drinks and cakes, and in response to the financial challenges of 2022 and onwards in April we started a Happy Hour in the Café whereby people can come and have free tea, coffee and cakes, and also know that there will be others to talk to. This is also an opportunity to invite other organisations to use the Happy Hour as a way of offering their expertise and so we have had Age Concern, the Council Local Area Coordinator and YorSensory making use of the space.

Alongside our Café Happy Hour, we have also taken up the offer to collect surplus food from a local Pret A Manger outlet each Wednesday evening to distribute to the local community. This has been well supported and the Council Local Area Coordinator has been very helpful in connecting us with those who might appreciate the help.

Our café is also now a registered Warm Space open each weekday from 9am-4pm. We also have a clothing rail in our Café where people can donate coats that they no longer use, or take any coats that they might need.

Following on from our Harvest Appeal we have continued to hold weekly collections for the York Foodbank and CareCent to try and support those struggling in the cost of living crisis.

We also held two appeals for items to be sent to Ukraine in response to the invasion by Russia- and both of these appeals were incredibly well supported.

At Christmas, we also distributed over twenty hampers of food and gifts to local families through Besom in York.

We continue to support other local, national and international charities by giving them a proportion of our church income and in July 2022 we held a supper evening to highlight the work of one of those charities, USPG.

In 2022 we also joined the A Rocha Eco Church network and have been awarded our Bronze Award. In 2023 we will be looking to continue with our environmental journey as individuals and as a Church.

Structure, governance and management

As a Church of England church, we are registered as a charity under the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules.

During the year 2022 the following people served as members of the PCC and, therefore, trustees of the charity:

Ex- Officio members

Incumbent (vicar) The Revd Richard Carew (Chair) Assistant curate The Revd Angela Morrison Treasurer Helen Dobson Elected members: Elected church wardens Peter Burgess and Debbie Paterson (until May 2022) Michael Trew and Helen Wren (from May 2022) Readers’ representative Charles Anelay Representatives on the Deanery Nigel Pells, Angela Wheatcroft, Helen Wren Synod PCC members until May 2022: Philippa Hammond, Robert Wilson, Charles Croft, Louise Robinson PCC members until 2023 Hilary Delamere, Harry Gration (died June 2022), Michael Trew (became church warden May 2022) PCC members until 2024 James Cooper, Christine Hanby Cai Mallett, Julie Shepard, Linda Sykes PCC members elected in May Stephen Connor, Helen Dawe, Debbie 2022 until 2025 Paterson

Members of the PCC are elected at the Annual Parochial Church Meeting (APCM) held in May, this year held in person but with postal votes allowed as well. Generally, they are elected for a three-year term. The Church Wardens are elected annually. This year we said a heartfelt thank you to Peter Burgess and Debbie Paterson as they stepped down from their roles as Churchwardens and we welcomed Michael Trew and Helen Wren as they were elected as our new Churchwardens.

We are an unincorporated charity led by the Parochial Church Council (PCC).

4

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Those standing for election have to be confirmed in the Church of England and be on our electoral roll, they are nominated and seconded by other members of the congregation who also have to be on the electoral roll.

All new members of the PCC are given the Charity Commission guidance on being a trustee. All members of the PCC are encouraged to attend the Learning the Ropes course for PCC members run by the Diocese of York.

The Church Wardens are encouraged to attend the training for wardens also run by the Diocese of York.

The PCC is ably supported by the Secretary, Isobel Goforth who is not a trustee but is elected each year.

The team

Minutes of all the committee meetings throughout the year are available for inspection in the church office.

PCC members from a variety of backgrounds bring expertise and enthusiasm to the committee and the church is very grateful for their contribution.

Standing Committee

Meets to set the agenda for the PCC meetings and, if necessary, to make decisions on behalf of the PCC.

Chair: Richard Carew

Christine Hanby, Debbie Paterson, Michael Trew and Helen Wren

Finance committee

This has been another year of change in our team. Bridget Burgess and Ros Smith left the team during the year. We welcomed Mel Burr and Sally Gatus to the team.

In addition to our vicar, Richard Carew, and assistant curate, Angela Morrison, we have a small number of employees.

Helen Cross is our part time Children’s and Youth Co-ordinator. Sally Gatus joined us as Children’s Worker in September 2022, also on a part time basis.

Wendy Hewitt is our (almost) full time Parish Administrator and Louise Walton our part time Administrator.

We also have a contract for the provision of services with our Director of Music, Angela Anelay. In September we appointed a new Assistant Choir Leader, Mel Burr.

We are grateful to all of our staff for their work and dedication during 2022.

PCC and its sub committees

The PCC meets every two months throughout the year to discuss the activities of the church and make decisions about the work of the church.

Much of the detailed work of the parish is discussed by the various subcommittees that meet between PCC meetings as required. These committees make decisions in accordance with their terms of reference that are reviewed and agreed by the PCC annually. Membership of the sub-committees is not confined to PCC members so we can make best use of the skills and talents of the wider congregation.

The expertise of this committee enables oversight and budgeting of the church finances. This committee has met frequently this year to understand the impact of the pandemic on the financial position and the reserves and to consider what action needs to be taken as a result.

Chair: Debbie Paterson

Members: Richard Carew, Jim Cooper, Helen Dobson, Kate Lamb, Andrew Smith, David Tooley, Keith Wells, Bob Wilson and Helen Wren.

Premises committee

Maintenance of the church, hall, garden and car park is managed by this committee. A lot of work has been undertaken this year – the key development has been the completion of repairs to the Community Hall roof. This has been an immensely time consuming and frustrating task that owes its completion to the efforts of Peter Burgess on behalf of the PCC.

There has been an audit of our heating system, and ongoing repairs to the aging gas boiler. A viable and suitable alternative to a gas boiler has not yet been identified.

Chair: Louise Robinson

Members: Christine Hanby, George Jardine, Richard Carew, Peter Burgess, Charles Croft, Pete Lambert, Michael Trew

5

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Communications committee

The Porch magazine, Round the Houses and the website is administered by this committee. The printed version Porch has now returned to something approaching pre-pandemic levels, although it continues to be available online. Rather than produce another Round the Houses, we created a Parish Christmas Card that included all the dates of our Christmas services and Youth and Children’s events, and this was posted through every letterbox in the parish.

Our website continues to see a lot of traffic and our YouTube services are well supported.

Chair: Louise Robinson

Members: Jim Cooper, Isobel Goforth, Helen Wren, Anne Brabbs (co-opted)

Stewardship committee

This committee meets to plan how to encourage church members to give of their time, talents and money in the service of the church.

This Committee was disbanded in November 2022. It will be replaced by a ‘task and complete’ Giving group when we need to run a giving campaign.

Chair: Richard Carew

Members: Andrew Smith, Helen Wren, Linda Sykes, David Tooley, Isobel Goforth

In November the PCC also agreed to setting up 2 new committees to support the life of the Church:

Discipleship Committee

Purpose: To encourage and enable Christians of all ages to develop in their journey of faith through growing confidence in their understanding of the faith and courage to live it out in daily life.

Remit: To support the Vicar in developing teaching programmes, both in services and also as stand-alone courses; to develop the prayer life of the Church Community at St Edward’s both corporately and individually; to encourage and develop House Groups as places of learning and mutual support, to plan and enable the running of an annual Lent Course

Chair: Richard Carew

Members: Helen Wren, Linda Sykes

Mission and Evangelism Committee

Purpose: To encourage and enable Christians of all ages to engage in mission and evangelism in our local communities to the end that the Kingdom of God is made visible in word and deed.

Remit : To enable the running of an annual Enquirers Course such as Alpha/ Start etc; to enable and support our food distribution programme; to be aware of the needs in our local community and be imaginative in helping St Edward’s to respond effectively to those needs; to keep an awareness of the global Church within the life of St Edward’s; to develop how we use and enable our people and resources effectively in mission

Chair: Richard Carew

Members: Stephen Connor, Charles Anelay, Helen Dawe, Michael Trew

Financial review

Total normal incoming resources on unrestricted funds were £194,973 (2021: £276,192) as detailed in the financial statements. In addition, there was a significant legacy of £175,000 that we received from the estate of the late Joan Rowland, which increased our overall income to £370,973. The legacy has been placed in a separate unrestricted fund together with a smaller one, and members of the PCC are currently in discussion as to how best we can use these funds in the work of the church.

Other planned giving has been in line with previous years which is very encouraging in the current financial climate and following a very successful capital fundraising campaign last year. Income from hall hires has been slowly recovering as the pandemic restrictions fade from memory and scaffolding around the hall came down.

Expenditure from unrestricted funds totalled £230,369 (2021: £272,230). After transfers, this means that there was a deficit in the general fund of £34,404 in the year. The budget for 2023 is for a similar deficit, this will be covered by the legacy but the PCC are actively discussing the financial strategy for the next few years.

Charitable donations have amounted to 10% (9% in 2021) of the preceding year’s regular giving, see note 7 to the accounts for those organisations we have supported this year. An allocation was again made to the vicar’s discretionary fund.

6

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Repairs to the stonework were finalised during the course of the year. We are not aware of any further significant capital works outstanding that were identified on the recent quinquennial report.

Freewill Offering

The freewill offering to the Diocese for 2022 was £105,000 (2021: £100,000), the PCC has pledged £105,000 for 2023.

Reserves policy

The PCC determined a policy to maintain a balance on the unrestricted funds’ readily realisable reserves (the general fund), where possible, which equates to four months unrestricted payments to cover emergency situations that might arise from time to time – what might be termed ‘acts of God’. Based on 2022 expenditure our general fund reserve should be in the region of £76,000 (2021: £79,000), a third of unrestricted expenditure for the year. The balance of £36,881 (2021: £76,571) on the unrestricted general fund at the year-end on our current operating model is unsustainable going forward.

As previously stated, the PCC is actively discussing our financial strategy. This includes clear communication of the financial position to the congregation and wider community.

The reserves policy was reviewed when setting the budget for 2022, and a threemonth reserve was mooted. A three-month reserve based on 2022 expenditure would equate to £57,000. The financial impact of the Covid-19 pandemic and our spending decisions vis a vis staff and freewill offer have been absorbed by reserves during 2020 to 2022. The reserves policy will be kept under review during 2023. The budget for 2023 assumes ‘business as usual ‘which will fully deplete the general fund and leave the legacy as our reserve backstop.

Approved by the PCC and signed on its behalf by

The Rev’d Richard Carew (Vicar)

Helen Wren (Church Warden)

Date 20 March 2023

7

Annual Report and Financial Statements 31 December 2022

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK

Statement of financial activities for the year ended 31 December 2022

The charity has no recognised gains or losses other than the net movement in funds for the period.

Note Unrestricted funds
Restricted funds
Capital funds
Total funds
2022
2021
2022
2021
2022
2021
2022
2021
£
£
£
£
£
£
£
£
Incoming Resources
Donations and legacies
2-4		 317,294
246,605
19,087
15,223
336,381
261,828
Other tradingactivities
2-4		 6,389
1,626
-
-
-
-
6,389
1,626
Income from investments
2-4		 1,955
1,208
-
-
-
-
1,955
1,208
Church activities
2-4		 44,023
22,833
5,148
2,635
-
-
49,171
25,468
Other incomingresources
2-4		 1,312
3,920
236
16
-
-
1,548
3,936
Total income and endowments 370,973
276,192
24,471
17,874
-
-
395,444
294,066
Expenditure
Raisingfunds
2-5		 (1,213)
(1,230)
-
-
-
-
(1,213)
(1,230)
Charitable activities
2-5		 (228,534)
(270,268)
(22,361)
(26,241)
(37,305)
(36,579)
(288,200)
(333,088)
Other
2-5		 (622)
(732)
-
-
-
-
(622)
(732)
Total Expenditure (230,369)
(272,230)
(22,361)
(26,241)
(37,305)
(36,579)
(290,035)
(335,050)
Net incoming/(outgoing) resources
before transfers		 140,604
3,962
2,110
(8,367)
(37,305)
(36,579)
105,409
(40,984)
Transfers between funds
2-5		 (684)
(7,379)
(2,220)
-
2,904
7,379
-
-
-
Net incoming/(outgoing) resources 139,920
(3,417)
(110)
(8,367)
(34,401)
(29,200)
105,409
(40,984)
Balance of funds at 1 January 2022 76,571
79,988
37,222
45,590
761,723
790,922
875,516
916,500
Balance of funds at 31 December 2022 216,491
76,571
37,112
37,223
727,322
761,722
980,925
875,516

The notes on pages 11 to 18 form part of these accounts.

8

Annual Report and Financial Statements 31 December 2022

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK

Balance sheet as at 31 December 2022

Note 2022 2021
£ £
Tangible Fixed Assets
Building (community hall)
6
707,585
Building & Grounds
6
Furniture & equipment
6
19,737		 735,888
25,834
727,322 761,722
Current Assets
Debtors
12
11,388		 10,390
Cash at bank and in hand
248,024		 108,266
Total current assets
259,412		 118,656
Current Liabilities
Creditors due within oneyear
13
(5,809)		 (4,862)
Net current assets 253,603 113,794
Net assets 980,925 875,516
Represented by:
Unrestricted funds
14
Restricted funds
14
Capital funds
14		 216,491 76,571
37,112 37,223
727,322 761,722
980,925 875,516

These financial statements were approved by the PCC on 20 March 2023 and were signed on its behalf by:

Richard Carew Vicar

Helen Dobson

Treasurer

9

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK

Annual Report and Financial Statements 31 December 2022

Cash flow statement for the year ended 31 December 2022

Cash flow statement for the year ended 31 December 2022
Note 2022
2021
£
£
Reconciliation of net outgoing resources to net cashflow from operating activities
Net incoming/(outgoing) resources for the year 105,409
(40,984)
Net investment income (1,955)
(1,208)
Depreciation charge
6		 37,305
36,579
(Increase)/decrease in debtors
12		 (998)
(4,809)
Increase/(decrease) in creditors
13		 947
(11,173)
Increase/(decrease)in longterm creditors
13		 -
-
Net cash inflow/(outflow) from operating activities 140,708
(21,595)
Cash flow Statement
Net cash in/(out)flow from operating activities 140,708
(21,595)
Return on Investments 1,955
1,208
Capital expenditure – additions (2,905)
(7,379)
Increase/(Decrease) in cash in the year 139,758
(27,766)

Reconciliation of net cash flow to movement in net debt for the year ended 31 December 2022

2022 2021
£ £
(Decrease)/increase in cash in the year 139,758 (27,766)
Net cash at start of year 108,266 136,032
Net cash at end of year 248,024 108,266

10

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK

Annual Report and Financial Statements 31 December 2022

Notes to the accounts

1. Accounting policies

Accounting convention and basis of preparation

The financial statements have been prepared in accordance with the Church Accounting Regulations 2006 together with applicable accounting standards under the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) FRS 102, the Charities Act 2011 and applicable accounting standards, under the historic cost convention except for the valuation of investment assets which are shown at market value.

The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body (for example the Scouts and Brownies) nor those that are informal gatherings of church members.

Incoming Resources

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Dividends are accounted for when receivable and interest is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund.

The PCC does not invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average basis.

Unrestricted funds are general funds which are expendable at the discretion of the PCC for general purposes. Unrestricted funds earmarked for particular purposes by the trustees are designated as separate funds.

In the opinion of the trustees sufficient resources are held in an appropriate form for each fund to be applied in accordance with any restrictions imposed upon it. Capital funds represent the PCC’s investment in fixed assets. Transfers are made from the unrestricted funds in respect of depreciation and asset purchases and disposals.

Fixed asset investments

Consecrated and benefice property is not included in the accounts by section 10 of the Charities Act 2011.

Fixed assets are not capitalised if they are below a value of £100.

Resources Expended

Grants and donations are accounted for when paid over or awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan freewill offering is accounted for when due. All other expenditure is generally recognised when it is incurred and accounted for gross.

Furniture and equipment are depreciated on a straight-line basis at 25% per annum. Community Hall fittings and the car park are depreciated at 10% per annum on a straight-line basis. The solar panels are depreciated at 5% per annum. Expenditure for building works on the community hall re-development is shown at cost inclusive of professional fees and VAT. The hall is depreciated at 3% per annum on a straight -line basis.

Funds of the Charity

The various funds of the charity are accounted for as follows:

Restricted funds represent income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; and donations and grants received for a specific object or invited by the PCC for a specific object.

11

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

2 Unrestricted Funds: Income and endowments

Church general fund Church general fund Clergy discretionary Clergy discretionary Legacy Total funds
2022
2021		 2022 2021 2022 2021 2022 2021
£
£		 £ £ £ £ £ £
Voluntary income
Planned giving
- Gift aided 108,553
108,533		 - - - - 108,553 108,533
- Tax refunds 24,760
36,134		 - - - - 24,760 36,134
- One off and other including legacies 723
87,020		 - 50 176,000 - 176,723 87,070
Collections 4,175
1,478		 - - - - 4,175 1,478
Grants received 3,083
13,390		 - - - - 3,083 13,390
141,294
246,555		 - 50 176,000 - 317,294 246,605
Activities for generating funds 6,389
1,626		 - - - - 6,389 1,626
Income from investments
Bank interest 29
136		 - - - - 29 136
Solar panel feed in tariff 1,926
1,072		 - - - - 1,926 1,072
1,955
1,208		 - - - - 1,955 1,208
Church activities
Fees 11,609
10,105		 - - - - 11,609 10,105
Hall/extension lettings 20,146
6,390		 - - - - 20,146 6,390
Magazine/publication income 4,197
2,424		 - - - - 4,197 2,424
Other 8,071
3,914		 - - - - 8,071 3,914
44,023
22,833		 - - - - 44,023 22,833
Other 1,312
3,920		 - - - - 1,312 3,920
-
Total income 194,973
276,142		 - 50 176,000 - 370,973 276,192

12

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK

Annual Report and Financial Statements 31 December 2022

3 Unrestricted Funds: Expenditure

3
Unrestricted Funds: Expenditure
Church general fund
Clergy discretionary		 Legacy Total funds
2022
2021
2022		 2021 2022 2021 2022
2021
£
£		 £ £ £ £ £
£
Resources expended
Church activities
Mission giving 12,070
10,504
-		 - - - 12,070
10,504
Diocesan parish share 105,000
100,000
-		 - - - 105,000
100,000
Church services expenses 27,148
25,179
250		 - - - 27,398
25,179
Premises 70,155
121,200
-		 - - - 70,155
121,200
Support of church work 7,926
1,200
-		 - - - 7,926
1,200
Youth activities 786
8,078
-		 - - - 786
8,078
Printing costs 2,429
1,267
-		 - - - 2,429
1,267
Other 835
740
1,935		 2,100 - - 2,770
2,840
226,349
268,168
2,185		 2,100 - - 228,534
270,268
Costs of generating voluntary income 1,213
1,230
-		 - - - 1,213
1,230
Accountancy 622
732
-		 - - - 622
732
Total resources expended 228,184
270,130
2,185		 2,100 - - 230,369
272,230
Net incoming/(outgoing) resources before transfers (33,211)
6,012		 (2,185) (2,050) 176,000 - 140,604
3,962
Transfer between funds (2,193)
(8,696)
1,509		 1,317 - (684)
(7,379)
Net incoming/(outgoing) resources (35,404)
(2,684)
(676)		 (733) 176,000 - 139,920
(3,417)
Balance 1 January 72,285
74,968
4,286		 5,020 - - 76,571
79,988
Balance 31 December 36,881
72,284
3,610		 4,287 176,000 - 216,491
76,571

The clergy discretionary fund is an amount set aside for the incumbent to use as he wishes.

The legacy fund is the amount left to the church by the late Joan Rowland. The PCC has decided to treat it as a separate unrestricted fund so that it is clear what the money is used for. The PCC is currently discussing the best use of the funds.

13

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK Annual Report and Financial Statements 31 December 2022

4 Restricted Funds

Voluntary income
Donations
Gift aid
Collections
Total voluntary income
Church activities
Events
Other
Total income
Resources expended
Charitable activities
Youth activities
Repairs and maintenance
Other
Music
Total expended on charitable activities
Net incoming/outgoing resources before transfers
Transfers between funds
Net incoming/outgoing resources
Balance 1 January
Balance 31 December		 Events
Flowers
Hall Development
Choir
Youth
Total Funds
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
2022
2021
£
£
£
£
£
£
£
£
£
£
£
£
-
-
-
-
-
-
-
-
15,000
12,000
15,000
12,000
-
-
-
-
-
-
-
-
3,755
3,000
3,755
3,000
47
223
285
-
-
-
-
-
-
-
332
223
47
223
285
-
-
-
-
-
18,755
15,000
19,087
15,223
5,148
2,635
-
-
-
-
-
-
-
-
5,148
2,635
236
16
-
-
-
-
-
-
-
-
236
16
5,431
2,874
285
-
-
-
-
-
18,755
15,000
24,471
17,874
-
-
-
-
-
-
-
-
20,456
20,072
20,456
20,072
1,660
234
105
-
-
5,883
-
-
-
-
1,765
6,117
-
-
95
-
-
-
-
-
-
-
95
-
-
-
-
-
-
-
45
52
-
-
45
52
1,660
234
200
-
-
5,883
45
52
20,456
20,072
22,361
26,241
3,771
2,640
85
-
-
(5,883)
(45)
(52)
(1,701)
(5,072)
2,110
(8,367)
(2,220)
-
-
-
-
-
-
-
-
-
(2,220)
-
1,551
2,640
85
-
-
(5,883)
(45)
(52)
(1,701)
(5,072)
(110)
(8,367)
21,967
19,328
260
260
-
5,883
119
171
14,876
19,948
37,222
45,590
23,518
21,968
345
260
-
-
74
119
13,175
14,876
37,112
37,223

14

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK Annual Report and Financial Statements 31 December 2022

The events fund shows monies raised by the events team which are used for a cause selected by that team and endorsed by the PCC. Since 2018, the funds raised have been retained and will be put towards the cost of replacing the internal lighting for the church. This project will continue into 2023.

The flower fund was established in 2019 with money donated for flower arrangements in church.

The hall development fund is the balance of the funds raised towards the redevelopment of the community hall. The hall came into use in 2016. Hall related expenditure in 2021 has brought the balance of the fund to £nil and the hall development fund is now closed.

The choir fund is the amount that the choir is paid for singing at weddings and funerals - this amount is transferred from the general fund when the service takes place. The choir use this money to buy additional music and resources for special events.

Some donations are given specifically for youth work and these donations are used to finance the Youth worker salaries and expenses.

5 Movement in capital funds

Depreciation charges
- Fixtures and fittings
- Solar panels
- IT systems
- Equipment
Total depreciation
Transfer from church fund for capital purposes
- Church hall redevelopment
- Equipment
Total transfer from church fund to capital fund
Capital fund balance on 1 January
Capital fund balance on 31 December		 Buildings
Furniture and equipment
Grounds
Total Funds
2022
£
2021
£
2022
£
2021
£
2022
£
2021
£
2022
£
2021
£
(28,303)
(28,303)
(862)
(862)
-
-
(29,165)
(29,165)
-
-
(1,408)
(1,408)
-
-
(1,408)
(1,408)
-
-
(5,458)
(4,903)
-
-
(5,458)
(4,903)
-
-
(1,274)
(1,103)
-
-
(1,274)
(1,103)
(28,303)
(28,303)
(9,002)
(8,276)
-
-
(37,305)
(36,579)
-
-
2,904
7,379
2,904
7,379
-
-
2,904
7,379
-
-
2,904
7,379
735,888
764,191
25,835
26,731
-
-
761,723
790,922
707,585
735,888
19,737
25,834
-
-
727,322
761,722

15

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK Annual Report and Financial Statements 31 December 2022

6 Tangible fixed assets

Actual/deemed costs at 1 January
Additions
Actual/deemed costs 31 December
Accumulated depreciation at 1 January
Charged in year
Accumulated depreciation at 31 December
Net book value as at 1 January
Net book value as at 31 December		 Buildings
Furniture and equipment
Grounds
Total Funds
2022
£
2021
£
2022
£
2021
£
2022
£
2021
£
2022
£
2021
£
849,101
849,101
119,204
111,823
7,221
7,221
975,526
968,145
-
-
2,904
7,379
-
-
2,904
7,379
849,101
849,101
122,108
119,202
7,221
7,221
978,430
975,524
113,213
84,910
93,369
85,093
7,221
7,221
213,803
177,224
28,303
28,303
9,002
8,276
-
-
37,305
36,579
141,516
113,213
102,371
93,369
7,221
7,221
251,108
213,803
735,888
764,191
25,834
26,731
-
-
761,722
790,922
707,585
735,888
19,737
25,834
-
-
727,322
761,722

7 Grants to other organisations

Accomplish Children’s Trust (Uganda)
Big Futures Foundation
Christians Against Poverty
Friends of Grahamstown and District Dev (SA)
Tariro UK Hope for Zimbabwe
Wydale
United Society
York Schools and Youth Trust YOYO		 2022
£
2021
£
1,509
1,313
1,509
1,313
1,508
1,313
1,509
1,313
1,509
1,313
1,508
1,313
1,509
1,313
1,509
1,313
12,070
10,504

The PCC gives away a proportion of income each year to other charities. The charities are selected by a small working group every three years. 2018 was the first year of a three-year programme. In 2018, the PCC agreed to increase the proportion of income given away from 5% (in 2017) by 1% each year up to 10%. Therefore, in 2022, 10% of income was granted to other organisations. This is year two in the current programme.

8 Remuneration of trustees

The incumbent, who is also a member of the PCC, is remunerated by the diocese. During the course of the year, the PCC has reimbursed curate’s expenses of £200 (2021: £100). No other trustees incurred expenses.

16

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK Annual Report and Financial Statements 31 December 2022

9 Transactions with trustees and connected persons

Where members of the PCC have undertaken tasks on behalf of the PCC, expenses have been reimbursed where requested. One of the members of the PCC holds a zero hours contract with the church for providing audio visual services at occasional weddings and funerals – these costs are recouped as part of the fee for the service.

In addition, these accounts include some transactions with local firms and individuals in which the trustees are involved. In the PCC’s opinion, these transactions do not contain any significant element of profit.

Our Director of Music is remunerated under a contract for services, she is married to a member of the PCC but all declarations of interest are declared as appropriate.

The freewill offering is usually paid to the Diocese of York in twelve equal monthly instalments – we have paid the full amount we have pledged.

10 Staff costs

The incumbent and the assistant curate are office holders under Common Tenure. They are appointed and paid by the Diocese of York rather than the church they work at.

The PCC has employed three people during the year to cover youth provision on part-time contracts, an almost full time Office Administrator and a part-time Administrator and a part-time Assistant Choir Leader. Youth workers have been funded in full by specific donations. The average number of employees during the year was 5 (2021: 4). No employees received emoluments greater than £60,000.

In addition, the church employs some vergers, audio visual technicians and organists for weddings and funerals. They are employed on zero hours contracts and are not included in the numbers above. Total fees for organists, vergers and officiants were £3,392 (2021: £2,046) in the year.

Wages and salaries 2022
2021
£
£
47,019
53,792
47,019
53,792

11 Support costs

The amount that the charity spends on support costs includes the administrator's salary, costs of internet connection and computer systems. In 2022, support costs were £31,958 (2021: £31,388).

12 Debtors

Sundry
Prepayments and accrued income
Tax Recoverable - gift aid		 2022
2021
£
£
844
1,894
3,223
1,600
7,321
6,896
11,388
10,390

13 Creditors

Creditors due within 1 year
Creditors
Accruals
Deferred income		 2022
2021
£
£
1,947
1,916
3,308
2,536
554
410
5,809
4,862

17

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES,

YORK Annual Report and Financial Statements 31 December 2022

14 Analysis of net assets by fund

As at 31 December 2022

Tangible fixed assets
Current assets
Current liabilities		 Unrestricted
fund
Capital
funds
Restricted
funds
Total
£
£
£
£
-
727,322
-
727,322
222,150
-
37,262
259,412
(5,659)
-
(150)
(5,809)
216,491
727,322
37,112
980,925

As at 31 December 2021

Tangible fixed assets
Current assets
Current liabilities		 Unrestricted
fund
Capital
funds
Restricted
funds
Total
£
£
£
£
-
761,722
-
761,722
81,393
-
37,263
118,656
(4,822)
-
(40)
(4,862)
76,571
761,722
37,223
875,516

15 Capital Commitments

The charity has capital commitments as at 31 December 2022 of £1,518 inclusive of VAT being the 2.5% retention on works to the roof. In December 2021 it had commitments in respect of the works to the stonework on the church roof totalling £4,547. This included work completed in January 2022 and a 2.5% retention against works completed inclusive of VAT.

18

St Edward the Confessor THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST EDWARD THE CONFESSOR, DRINGHOUSES, YORK Annual Report and Financial Statements 31 December 2022

Independent examiner’s report to the trustees of St Edward the Confessor Parochial Church Council

I report to the trustees on my examination of the accounts of the St Edward the Confessor Parochial Church Council (the PCC) for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Chartered Institute of Management Accountants .

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Andrew J Smith

Relevant professional qualification or membership of professional bodies (if any): ACMA Address: 7 White House Rise, York, YO24 1EE Date: 12/03/2023

19