OpenCharities

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

2023-12-31-accounts

ST JOHN THE BAPTIST CHAPELTOWN PAROCHIAL CHURCH COUNCIL

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

Charity Registration No. 1131768

ST JOHN'S PAROCHIAL CHURCH COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Address

Address St John’s Parish Centre 21 Housley Park Chapeltown Sheffield S35 2UE Clergy Revd Canon Richard Stordy – incumbent Revd David Whitehead - associate minister Revd Jim Crossley – curate (until June 2023) Revd Christine Low – retired (from June 2023) Independent Examiner Jennifer Copley Bankers Virgin Money Sheffield S6 2LY Charity Number 1131768

2

ST JOHN'S PAROCHIAL CHURCH COUNCIL

LEGAL AND ADMINISTRATIVE INFORMATION

Ex Officio Members of the PCC

Clerks in Holy Orders beneficed in Revd Canon Richard Stordy – Vicar - Chairman or licensed to the Parish Revd David Whitehead – Associate Minister Revd Jim Crossley – Curate (until June 2023) Revd Christine Low – retired clergy (from June 2023) Lay Workers Mr Mikey Gilmour – Youth worker Church Wardens Mr John Boldock Mrs Shirley Dickinson Readers Mr Ian Watson

Standard Representatives

Mrs Georgina Battey (Deanery Synod Representative from May 2023) Mr Colin Beech (from May 2023) Mrs Ann Boldock (until April 2023) Mrs Sandra Buckley (from May 2023) Mrs Anne Whitehead (Deanery Synod Representative until April 2023) Mr Andrew Dickinson (Deanery Synod Representative) Mr Andy Mumford (Treasurer) Miss Amber Lenton Mrs Helen Ruddlesdin (until April 2023) Mr Paul Smith Mrs Nicky Wareing Mrs Val Wilson

Officers of the PCC

Secretary Mrs Pat Smith Parish Safeguarding Officer Mrs Catherine Jackson Giving Secretary Mrs Monica Sharp Electoral Roll Officer Mrs Fiona Battey

3

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2023

The Trustees present their report and accounts for the year ended 31 December 2023.

Structure, governance and management

St. John's church is based at the Parish Centre, 21, Housley Park, Chapeltown, Sheffield. Due to the legal closure of its building in 2003, the congregation meets for worship both at the Parish Centre and at the Newton Hall on Cowley Lane in Chapeltown. St. John's is part of the Diocese of Sheffield within the Church of England.

The PCC has enjoyed charitable status since 23 September 2009 (Charity number 1131768).

The PCC has up-to-date policies which are regularly reviewed: a Safeguarding Policy (updated and approved September 2023), covering all issues relating to the safeguarding of children and young people and vulnerable adults, a Health & Safety Policy (updated and approved September 2023) and a Domestic Abuse Policy (approved November 2019).

The trustees who served during the year were:

Revd Canon Richard Stordy (Chairman) Revd David Whitehead Associate minister Revd Jim Crossley Curate (until June 2023) Mrs Georgina Battey Mr Colin Beech Mrs Ann Boldock Mrs Sandra Buckley Miss Amber Lenton Mr Andy Mumford (Treasurer) Mrs Helen Ruddlesdin Mr Paul Smith Mrs Pat Smith (Secretary) Mrs Nicky Wareing Mr Ian Watson Mrs Val Wilson

The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC.

New trustees are welcomed and receive training in their duties and responsibilities at their first PCC meeting after the Annual Parochial Church Meeting each year. They also receive a leaflet published by the Diocese of Sheffield on the responsibilities of Trustees. At each PCC meeting any further questions or issues are dealt with as they arise.

The PCC member who served during the year and is not a trustee of the charity was Mr Mikey Gilmour (Youth worker).

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

In planning our activities for the year we kept in mind at our trustee meetings the Charity Commission's guidance on public benefit.

The activities of our church provide tangible benefits to many in our community, and in particular by

  1. The provision of weekly public worship open to all.

  2. Pastoral work, including visits to the bereaved and the sick.

4

  1. Teaching of the Christian faith through sermons, courses, special events and our cell groups.

  2. Taking of religious assemblies in schools.

  3. The provision of a youth group in a locality which has no other significant youth work of any kind.

  4. Supporting other charities in the UK and overseas.

Objectives and activities

St. John's PCC has the responsibility of co-operating with the vicar, Rick Stordy, in promoting in the ecclesiastical parish the whole mission of the Church: pastoral, evangelistic, social and ecumenical, in accordance with the Church's vision statement:

St. John’s is a church here for God, here for you , aiming to grow UP towards God, IN with each other and, OUT to others

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The PCC has responsibility for running costs and maintenance for the Parish Centre, which was used for a midweek communion on the first Wednesday of each month, the E68 and Element youth groups, the Bumps & Babies and St. John’s Tots groups and Wednesday Friends who use the Parish Centre each week and contribute to the Parish Centre income. There were a number of occasional or less regular community users, including the Nigerian Anglican Church who met at the Parish Centre on Sunday mornings. The church office is also based at the Parish Centre.

Electoral Roll & Sunday worship

There was a very small increase on the Electoral Roll from 129 to 131, of whom 34 are non-residents in the parish.

Our average Sunday attendance has remained almost the same as last year at 85 adults and 10 children (though lower than pre-Covid levels; compare our 2019 figures: 109 adults and 15 children). This may partly reflect the fact that the St. Saviour’s 9.30am congregation is now consistently attended by about 10 of our regulars who were part of our former 8am or 10.30am congregations. Added to this is (a) the fact that some of our 11am congregation attend less regularly than they used to be; and (b) we have lost a few members as a result of the wider difficulties the Church of England is facing over its teaching on marriage and sexuality.

Our worship was led by a team of clergy, our youth worker, reader and other preachers, and our music group. All of them gave of their time and skills with great generosity.

Christian teaching and learning

The heart of our spiritual diet is the reading of Scripture and preaching each Sunday. The year saw several sermon series:

Audio recordings of all these are available online on our website and this resource is regularly used.

Our Lent course was shared with St. Saviour’s and hosted in the Parish Centre. This year it was called Closer: deepening our walk with Christ, and featured a variety of speakers, both women and men, lay and ordained sharing something of how they meet Christ day by day in Scripture and prayer. It was attended by 40-50 people most weeks.

5

Cell groups & Christian discipleship

Alongside weekly Sunday worship, our cell groups continued to be the other side of the coin in our core activities. At year’s end, there were 76 people involved in these, meeting in 9 groups. The groups meet weekly, at different venues, times and days of the week, with a threefold aim:

  1. To build up Christian disciples

  2. To develop new leaders

  3. To reach out in evangelistic witness

There are also 2 further small groups: a fortnightly Tuesday morning Bible study and weekly Thursday morning Ladies Bible study, both of which are growing in popularity.

A further development this year was a special weekend away retreat for women held at Mirfield, in June, attended by 20 women from all generations, who came back much inspired and encouraged.

Pastoral care

Our clergy and licensed Pastoral Worker visited members of the congregation and wider parish regularly. Over the year, the clergy visited the bereaved and conducted 14 funerals. The vicar, sometimes assisted by volunteers, also conducts a monthly service in one of the care homes in the Parish, which attracts healthy numbers. An exciting development during the year was the training and commissioning of a new Pastoral visiting team. Our Home Communion team continue to visit a number of those who are housebound and who greatly value their work.

Mothers' Union

We have a committed and active Mothers' Union group, which promotes and supports family life. The group has 21 members (and 2 ‘Friends of MU’). Members visited the sick and the housebound; helped at the annual Memorial Service for the bereaved; and sent cards and gifts to baptism families.

Witness & serving our community

We offered the community a range of opportunities to discover the Christian faith and to see a Christian community in action by:

  1. Enquirers’ groups: we offered a number of opportunities for those enquiring about faith to find out more. In January, we ran Hope Explored over three weeks; and in September, had a really encouraging Christianity Explored group, with some coming to a new faith in Christ, and others growing in the depth of their faith.

  2. Work with young families: Bumps ‘n’ Babies and Tots reached about 61 children and their families, offering practical friendship and Christian witness. We have had some further contact with these families, as well as those we meet through Baptism ministry – with special events like Who Let The Dads Out on the weekend of Mothering Sunday.

  3. Running popular social occasions, like the Parish Quiz in March; and the regular Wednesday night football evening, which attracts a good number of non-church players.

4. Putting on popular events at the high points of the Christian year, for instance: the Good Friday Open Air witness; and at Christmas time, the very popular Carols in the Pub at Wetherspoons (featuring the Silver Prize Band, a Christmas quiz and short Christmas message).

  1. Wednesday Friends: this group for the over-60s, offers a weekly gathering for friendship and support, with an unobtrusive but distinctly Christian presence. It welcomes 15-20 people each week, and regularly sees newcomers.

  2. Foodbank: our involvement in the St. Saviour’s Foodbank remains steady, with a number helping with the weekly sorting and distribution.

6

  1. Asylum seekers: on Sundays, we regularly welcome visitors from Staindrop Lodge who are seeking asylum. We run a weekly Friday morning drop-in for asylum seekers, offering friendship, conversation and games, with appropriate spiritual and emotional support.

  2. Pastoral care: our Pastoral Worker and clergy visited those in particular need. An added blessing for St. John’s regulars is the fact that David Whitehead, our Associate Minister, is a hospital chaplain and therefore a familiar and friendly face for any who find themselves in hospital.

  3. Sunday worship: week by week, we regularly welcome visitors who are enquiring about faith or looking for a church.

  4. The daily witness of the whole congregation: though unseen, we see continually the faithful witness of our church members in their streets, schools and workplaces, being salt and light for Christ.

Youth work

Mikey our youth worker has very much settled in and is giving great direction to our work among the youth. This year saw further changes in the work: sadly Jim Crossley finished with us in June, and several of our older teenagers ceased regular attendance over the summer. However a good number of new younger teens joined us, including several from non-church families. So now we have a younger youth group ( E68 ) as well as Element on a Thursday evening – a total of around 24 a week.

A number of teens from Element attended the Connect houseparty in August, which we organise along with the youth teams of three other Sheffield churches (Oughtibridge Parish church, Christ Church Walkley and Christ Church Endcliffe). It was a very inspiring time for the young people, and gave them a real taste of being part of a something bigger along with other teenagers.

As part of our commitment to Mikey’s ongoing professional development and also to benefit the children and young people he works with, in September Mikey commenced a three-year Certificate in Theology with Crosslands Seminary (with an option to do a fourth year making it a Masters in Theology). We make a contribution to the costs of this and release him a day a week for his studies.

Schools work

Our vicar, curate and youth worker visited all the local infant and junior schools regularly for assemblies. Alongside the vicar, they also hosted church visits around both St. Saviour’s and St. Mary’s in Ecclesfield, which gives a valuable chance to tell the story of Jesus using the church building.

Charitable giving

A total of £1,200 was given to our four mission partners: the work of the Oatridges, SAT7, Leprosy Mission and St Saviours Foodbank.

Achievements and performance

The full PCC met 6 times during the year with an average attendance rate of 79%. The Standing Committee (Development Team) met between meetings, and their deliberations were received by the full PCC where necessary.

Financial review

Total receipts were £120,624 of which £107,668 was the main giving from the congregation (planned giving, collections and one-off giving). Giving to the General Fund was up by £6,553 compared with the previous year. Regular giving by the congregation to the restricted Youth Worker fund was £509 more than in 2022.

Of the expenditure £83,590 (see below regarding apportionment of Parish Centre Income and Expenditure) represents unrestricted (general) funds.

7

The Parish Centre has now little spare capacity and has a number of regular bookings. Expenditure was tightly controlled in 2023, and there was a profit of £2,032. The income and expenditure for the Parish Centre is split between the church charitable activities and the availability for rental income on a 60/40 basis, based on an analysis of availability and excluding the cost of running the church office.

A review of the structure of the Parish Centre highlighted the need for a number of repairs. The balance at the beginning of 2022 was £3,758 in the PC Hidden Gem account. Of this £2,387 was spent in 2022.

In considering the accounts the General Fund and Parish Centre Fund need to be considered together.

£21,314 was transferred between the General Fund and the restricted funds in the year, most of this was for the Youth Worker Fund, £19,905, to cover the extra cost of this restricted fund.

£55,000 was paid towards the Diocesan Common Fund, which largely provides stipends, housing for the clergy and all central support of the parish and its clergy (e.g. Church House and the various Diocesan departments like the Parish Support Team). The Parish remains committed to paying its full contribution in terms of supporting ordained ministry across our region, and this is a good contribution for a church of our size in a community such as ours.

The net result for the year was a deficit of £2,716. This means that the total balance carried forward at 31 December 2023 was £241,195.

Staffing

At the end of June 2023 Jim Crossley’s curacy with us came to an end, so we very sadly said goodbye to Jim and Sonia, Maisie and Ted. They brought so much to our life and witness and will be sorely missed. Over the summer we were delighted to welcome a new member of our clergy team: Revd. Christine Low, who has lived in the parish for some years but because of family links had until then been involved at St. John’s Owlerton. We have been delighted to welcome Chris and her husband John, not just on Sundays but in many areas of our life together.

Reserves policy

As a charity we aim to have a cash balance of between 5% and 10% of annual income. Currently this is not being achieved but income against expenditure is monitored monthly and any remedial action taken to remedy any cash flow or unexpected changes to income or expenditure.

Restricted reserves are to be carried forward as they represent monies received in advance of expenditure for restricted purposes.

Going Concern

The charities income is predominantly from contributions from individual church members (94% of total income) and the number of members has stayed consistent over the last 10 years and the church continues to attract new members to replace those who have moved away or died. The PCC closely monitors the charities expenditure has reviewed the structural condition of its building in 2022 to mitigate against any major repairs. There are no material uncertainties about the charities ability to continue for the foreseeable future. The charity is a public benefit entity. The Diocese of Sheffield strategy review 2019 confirms that the Diocese supports the church’s ongoing ministry and discussions would occur with the Diocese if any material uncertainties occur.

Future plans

There is much to be grateful for as we look back on 2023. It was a year of much change, in particular in:

8

In July the PCCs of our Mission Area (Chapeltown & High Green) had a very inspiring day at Oughtibridge led by the Ven. Bob Jackson, retired Archdeacon and church growth consultant. They focussed on discerning what our vision goals should be as a Mission Area over the next few years. After further work on these by our Focal Ministry Team in November, in January 2024 both PCCs adopted these as our priorities for 2024-27:

Without neglecting all our existing work, we believe these are the most pressing areas for our attention. We will use these four goals to direct and review our ongoing work. We do so very aware that none of them will happen or be any good without God’s blessing. So please pray for these four priorities, as well as all the Lord’s work among us. As the prophet reminds us:

Not by [human] might nor by power, but by my Spirit, says the Lord Almighty. (Zechariah 4:6)

Approved by the PCC on 18[th] March 2024 and signed on their behalf by

Revd Canon Richard Stordy (Chairman)

9

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity members of St John’s Parochial Church Council On accounts for the year 31 December 2023 Charity no 1131768 ended (if any) Set out on pages 11-20 I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31/12/2023. Responsibilities and basis As the charity trustees, you are responsible for the preparation of the accounts in of report accordance with 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 I have completed my examination. I confirm that no material matters have come to statement my attention in connection with the examination which gives me cause to believe that in, any material respect,: • the accounting records were not kept in accordance with section 130 of the Act; or • the accounts did not accord with the accounting records; or • the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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:
Name:
Relevant professional
qualification(s) or body:
Contact:		 23/10/2024
Jennifer Copley
N/A for this engagement
JC@JenniferCopleyFinance.co.uk

10

ST JOHN'S PAROCHIAL CHURCH COUNCIL

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Designated Restricte Total Total
funds Funds funds 2023 2022
Note 14 Note 13
Notes £ £ £ £ £
Income and endowments from
Donations and legacies 2 99,068 - 8,600 107,668 102,110
Investments 3 - - - - -
Charitable 4a
 952 - 1,492 2,444 6,940
Activity for generating income 4a - 7,170 - 7,170 6,202
Other 4b, 5 3,342 - - 3,342 2,029
─── ─────── ────── ───── ──────
────────
Total income 103,362 7,170 10,092 120,624 110,412
─── ─────── ────── ───── ──────
────────
Expenditure 6
Charitable expenses 83,240 - 34,612 117,852 111,207
Costs of raising Funds - 5,138 - 5,138 4,641
Losses on fixed assets - - - - -
Governance 350 - - 350 300
────── ────── ────── ───── ──────
Total resources expended 83,590 5,138 34,612 123,340 116,124
────── ───── ──────
────── ──────
Net income/(expenditure) before transfers
19,772 2,032 (24,520) (2,716) (5,712)
Transfers between funds General and Youth (21,314) - 21,314 - -
Net movement in funds 13,14 (1,542) 2,032 (3,206) (2,716) (5,712)
Funds brought forward at 1 January 2022 119,387 119,945 4,579 243,911 194,624
Fund balances at 31 December 2022
13,14,15b 117,845 121,977 1,373 241,195 188,912
════════ ═══════ ══════ ═════ ══════

11

ST JOHN'S PAROCHIAL CHURCH COUNCIL

BALANCE SHEET

AS AT 31 DECEMBER 2023

2023 2022
Notes £ £
Fixed Assets
Tangible Assets 244,376 247,181
10,15a
Current assets
Debtors 11 7,382 6,489
Cash at bank and in hand 8,723 5,053
Total 16,105 11,543
Creditors: amounts falling due within
one year 12 19,286 14,812
Net current assets less liabilities (3,181) (3,270)
Total assets less current liabilities 241,195 243,911
══════ ═══════
Income funds
Restricted income funds 13 1,373 4,579
Unrestricted funds:
Designated funds 14 121,977 119,945
General fund 15a 117,845 119,387
241,195 243,911
══════ ═══════

60% of the Parish Centre has been moved to the General Fund as a result of the proportion used on church activities as opposed to rentals, note 14

The Parish Centre was revalued in December 2022. The value increased by £55,000 and is included in the Designated Fund.

The accounts were approved by the Trustees on 27 March 2023

Revd Canon Richard Stordy (Chairman) Trustee

12

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

1.1 Basis of preparation

The accounts have been prepared under the historical cost convention, in accordance with the Church Accounting Regulations 1997 as amended by the Church Accounting Regulations 2006 together with applicable accounting standards and Statement of Recommended Practice (SORP 2015) and the Charities Act 2011.

1.2 Incoming resources

Donations, legacies and other forms of voluntary income are recognised as incoming resources when receivable, except insofar as they are incapable of financial measurement. This excludes Athe balance at 31 December 2022 was £4,510 (2021 £5,192). Agency funds are where the charity f d handles the income and expenditure of small funds on behalf of others.

All incoming resources are included in the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

1.3 Resources expended

Liabilities are recognised when there is a legal obligation committing the charity to pay out All expenditure is recognised on an accruals basis and has been classified under headings that aggregate all costs related to the category.

1.4 Accumulated funds

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

Unrestricted funds are funds which are available for use at the discretion of the trustees in the furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the accounts.

1.5 Taxation

St John's Parochial Church Council is a registered charity and its activities are not subject to taxation.

1.6 Volunteer help

The value of any voluntary help received is not included in the accounts.

1.7 Tangible fixed assets and depreciation

Assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Property 1% straight line Fixtures and fittings 33% or 10% straight line Office Equipment 33% Assets costing less than £1,000 are not capitalised.

13

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

2 Donations and legacies

Restricted Restricted
Unrestricted /Designated Total Total
funds funds 2023 2022
£ £ £ £
Donations 99,068 8,600 107,668 102,110
Legacies
- - - -
Total 99,068 8,600 107,668 102,110
Investments
2023 2022
£ £
Interest receivable - -
Income from charitable activities
Restricted
Unrestricted Designated 2023 2022
funds funds funds Total Total
£ £ £ £ £
Charitable activities 952 - 1,492 2,444 71
Activities for generating income - 7,170 - 7,170
The comparative amounts for 71 6,202 - 6,273
2022 are
Activities for generating income Unrestricted Designate Restricted 2021 2021
funds funds funds Total Total
£ £ £ £
Parish Centre rentals
3,342		 - - 3,342 6,202
Other income and expenditure Unrestricted Designated Restricted Total 2022
Funds Funds Funds £ £
- - - - -
Funeral fees - - 1,376
Other 3,342 - - 3,342 653
Total` 3,342 - - 3.342 2,029

3 Investments

4a Income from charitable activities

4b Activities for generating income

5 Other income and expenditure

14

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

6 Expenditure
Staff Other Grant Total Total
costs costs funding 2023 2022
£ £ £ £ £
Expenditure on raising funds - 5,138 - 5,138 4,617
Charitable activities
Charitable activities 34,247 83,605 - 117,852 111,207
Governance 350 350 300
────── ────── ────── ──────
──────
Total 34,247 89,093 - 123,340 116,124
══════ ══════ ══════ ══════ ══════
Other costs includes the
Common Fund paid to
Sheffield Diocese 55,000 55,000
7 Grants payable
Total Total
2023 2022
£ £
Grants to institutions:
No Grants were made in 2023 or 2022 0 0
──────
────────
0 0
══════ ════════

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but the Vicar was reimbursed a total of £1,507 (2022: £1,950) for travelling expenses and expenses related to the vicarage.

15

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

9 Employees

Number of employees

The average monthly number of employees during the year was:

2023 2022
Number Number
Charitable objectives 3 3
═══════
═══════
Employment costs 2023 2022
£ £
Wages ,salaries and pensions 34,247 25,904
Other benefits 1,953 1,953
═══════ ═══════

Included within the number of staff are 2 (2021 – 2) part time employees.

NI Salary costs for 2023 were £nil due to employers NI allowance. There were no employees whose annual remuneration was £60,000 or more.

A NEST pension scheme has been set up in 2023, with one member.

The pension costs charged to the SOFA in the year are contributions payable of £630 (2022: £105).

Costs do not include the Vicar and Curates who are employed by the Diocese of Sheffield.

16

10 Tangible Fixed Assets

Parish Fixtures
 Total
Centre & Fittings
Cost
At 1/1/23 245,000 5,039 250,039
Additions - - -
Disposals - - -
At 31/12/23 245,000 5,039 250,039
Depreciation
At 1/1/23 - 2,859 2,859
Charge for the year 2,450 354 2,804
Revaluation - - -
At 31/12/23 2,450 3,213 5,663
Net Book Value
At 31/12/23 242,550 1,826 244,376
At 31/12/22 245,000 2,180 247,180

The Parish Centre asset has in the past been fully included in the Designated account. However, from 1 January 2019 the proportion of usage (60%) for church activities has been put into the General account. The remainder will remain in the Designated account for use for generating income from rentals.

17

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

11 Debtors 2023 2022
£ £
Other debtors 7,382 6,489
Prepayments and accrued income -
7,382 6,489
═══════ ═══════
12 Creditors: amounts falling due within one year 2023 2022
£ £
Accruals 19,286 15,871
19,286 15,871
═══════ ═══════

13 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Movement in funds Movement in funds
Balance at Incoming Resources Transfers Balance at
1 January resources expended 31 December
2022 2023
£ £ £ £ £
Newton Hall - 1,155 3,595 2,440 -
Church weekend away 2023 821 1,492 1,282 (1,031) -
Youth Worker Fund - 7,445 27,350 19,905 -
Hidden Gem 3,758 - 2,387 - 1,371
Total 4,579 10,092 34,614 21,314 1,371

Newton Hall fund – specific donations received to pay rent of Newton Hall Youth Worker Fund – grants and donations received to employ a full-time youth worker Hidden Gem - specific donations received to pay for repairs to Parish Centre. Weekend away-- specific donations received to pay for church weekend away

18

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 31 DECEMBER 2023

14 Designated funds

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes:

Movement in funds
Balance at Incoming
Resources		 Transfers Balance at
1 January resources
expended		 31 December
2023 2023
£ £
£
Music Group - -
-		 - -
Parish Centre 117,533 7,170
5,139		 - 119,564
Ministry Development 2,414 -
-		 - 2,414
119,947 7,170
5,139		 - 121,978
═══════
══════		 ═══════
══════		 ═══════

The Parish Centre fund is used to run the Centre which is a base for the Parish office, the Youth Work, Bumps and Babies and Toddlers and Wednesday Friends groups. There are also rooms available to hire by the community. This balance in this fund is made up of a proportion of the asset and a negative cash balance as shown in note 15a

The Ministry Development is a fund set aside for future developments in ministry and its use is at the discretion of the PCC.

15a Analysis of net assets between funds

Unrestricted Designated Restricted Total
funds funds funds
£ £ £ £
Fund balances at 31 December 2023
are represented by:
Tangible assets 114,855 129,521 - 244,376
Current assets 22,291 (7,545) 1,359 8,764
Creditors: amounts falling due within
one year 19,286 - - 19,286
117,860 121,976 1,359 241,195
═══════ ═══════ ═══════ ═══════

Comparative totals for 2022 were: Tangible assets, £247,181, current assets, £11,542, creditors amounts falling due within one year £14,812.

Cash in hand includes £1,059 in Agency accounts. Agency funds are where the charity handles the income and expenditure of small funds on behalf of others.

19

ST JOHN'S PAROCHIAL CHURCH COUNCIL

NOTES TO THE ACCOUNTS (CONTINUED)

31 FOR THE YEAR ENDED 31 DECEMBER 2023

15b O Apportionment of assets

OC OC

From 1 January 2019 the Parish Centre asset has been apportioned between the Unrestricted fund and the Designated Fund on the basis of a 60%/40% split between church activity usage and rental availability

16 Contingent liabilities

There were no contingent liabilities at the year end.

17 Capital commitments

There were no commitments at the year end.

18 Related party transactions

The Vicar was reimbursed a total of £1,950 (2022: £1,950) for travelling expenses and expenses related to the vicarage. The Vicar’s employment costs are paid by the Diocese of Sheffield and are met from our (and other Church of England churches) contribution to the Common Fund.

.

The Common Fund to the Diocese of Sheffield was £55,000 (2022: £55,000).

The outstanding balance with related parties at 31 December 2023 is £15,000 to the diocese for the common fund, which was paid in 2024.

20