REGISTERED CHARITY NO. 1131834 KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPOtrr AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEPABER 2023
REGISTERED CHARrrY NO. 1131834 KIRKBY LONSDALE PAROCHIAL CHURCH COUNCL TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 REFERENCE AND ADMINISTRATIVE AlLs T•am ctor. offi Addr8. lfjthby Lonsd PCC Parish Olke Lunef4Jate Ha rkby Lonx LA8 2BG Ind•pMdgnt Examlnor. MHA Kendal House Myrley Moss PAtsiftess VIMage Kendal L49 7RL Arehlt¢ct8: The FellsKle Centre Fellsvje Kendal. LA9 4NH IrweTdale S Gildersbank Clapham LancaShI LA2 8EG INDEX 10 Bafan¢ Sheet 11 Statement of Cash Fl 12-17
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEIABER 2023 The Trustees present thew and the financkal Statem of ts ctharity for the year ended 31 December 2023. The Irustees have adoptej the provsKns of the Statement of Reca)mmended PractKe {SORPI 'Ac¢ounting and RewJrting by Charitigs. IFRS 102) in preparing the annual report and finantyal statents of the charity. Tne flnanual )oEements nave Ocen wep&¢d in nCe wlth lh¢ ¢Kiounts"ng PIGTh aGI out in ngt¢¥ to th• 8c¢ounts and compty with legi?1 rekting to chufch go¥emanc4, Ihe Chaiilies 2011 and the charities stalement of Recommended Practice lapplublè to charities prying lhe accounts in ancE wf(h the Financkql ReFx)rting Stsn¢Jard aFvIalle in the UK and Reputs1 of Ireland. FRS1021 issu•J in October2019. Alms and Stratsgl The Parhla1 Churth Council IPCC) has the responSty 0fTw1ft9 with th8 ministy team in promoting in the Ecclesiastal ParF¥h of Kirkby LOn$da (also knwi as the Rainb Parish) the Wle mK%sion of the Church, pastoral. evangelist4 scckql and ecumenical. Tr PCC is also speuficalty resn$ for the maintenance of the 8 thurches in the Parish. The thuKh i¥ guided ty the 'God )n to FoPA7 Daiv. 'Care Deeplf, "sth Boldy. and"Tread Genly.. The PCC'S strategies can be o)nsdered under 3 headiry:_ Mission- 8re working with the other churches in lQtby Lon$da, partKularty the Kirkby Lonsdale Mèthodist Church (KLMC). in many arga$ of MiSsn. Wle have been runnwig a Family Prc¥ect wrth a full time Famity Project Leader with the an of 'heng chddren and their families in our eJ)mmunityes, and partthlady those with whcth th8 church Trentty has little c no e£sntxt. discover more of God and God's puryhxe for Iheir Iwes-. also woth on many other yojects including lunch&s for okler restdents. past¢ Trjw. and a series ofaCtpit in thufch and the cwmunty during Hoty Ministy- We are working with the KLMC on ic¥nt CW appointrrEnts. One of our Team VaT8 is CLsrrenlty working halfts'we wth Ihe MethcJi8t Church and half ts'me with the Anglican Church. Buildings- In Kifkby Lonsdale we are wcKknng with KLMC and St Joseph's RC Church on The BMJ Vision., fhot the Churches. tho surmunthngs aml the R8Ctory b"IdIngS are c¥Batwdy and sustainably utilised lorthe benefft olthe kxal tmUnitY, and Ihe and Alissm of the Chuh. In the olhor dislrrts within the parish. o)mmunty is wotttlng to support their local clwrth bu11ng in drfterent ways. The PCC is committed to enabling as many people as F4Jssible to w0h1p at our churches. and to encouraging discifvhip and xtive enpjement across the ccrnunty. The PCC maintains an ovéNtéw of wor8htp throughout the parish and makes syggestsons on h¢7w our services can invofve the many groups that live wikhin our parish. Our Ser¥S arKI w(lP put faith into through praygr arKI scripturg, mu$iG and sacrament. Alm and Stratsgiw l¢ontinu•d 14lthen pLgnning our acatvibes for Ihe year, the mini5ty tean and the PCC have con$hJered the Charity Commi$sKsn's guidance on public benefft and. in particular. the speuk guidance on charities for the athanment of religion. share the Di68n ViSKn statements.. Follow Dalty- by providing oppjrtunibés and trainuig that help p8¢p to deepan their faith in Jesus. and by erwuraging peop to Consi all of ChristHn 8eNice. Care Deopty- by woTkHig with and supporting the kral c(Knmuniti8s in lQrf(by LOrda and the surrounding villages and tyir@ to reach those in partuLar need. Speak Boldly- through inrtiatives sh as famity traib. working wilh schcoL%. other Famity Project tivsties and also through publ w0h1p OppTtleS suth as the Good Frty in the Market Square. Trgait GgnUy- indLKliw starting to at h(M wo ¢¥n Ik%8 1)uT ivihYing5 more effnty.
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 Voluntsers Eo¢h thurch has a Wal group ofvolunteers w> assist the min¢tsy team Mi providing reguLar acts ofwcKship. including weddings. fijnefals aThJ bapkn. Vdunteers also p&y a mw part in tha maintenance of churchyards arKI general hou8ekew.ng the chufch buildings. Rl8k8 and Uncért•intlo8 The PCC f8ce8 the lolkniing rks and uncertaNibes". sk Declining )ngregations and SUPFQrtets- Medium The PCC arKI the churthes o)ntinuously monitor the financial vth.lty of each thurch. Each church has a reSpOnsl11ty to maintain its buikjing and to contritmjte to the costs of the dergy through the Parish Offer. If Ihere Vere concems ab)ut finanoal viability thes9 uld be raised with the ArchdeacJ)n and discussed with the Ic coffrfnunity to find a way forward. Each church is Tesp)nsible for finding voiunteeFB to fill these mle8. Thè Spth¢ minimum roles to be fil are those respons)18 to the PCC knking after hgalth and safety. buildings and grounds. assets and building security {nornialty the ChurclA¥arden). The other rttessary ro i% the Treasurer. Failure of a ccmmunty to find indN¥Juals to fv1 these roles woukj be referred to tho Archdeacon. Every 5 years eac church has an indepetht Quinquenn1 Roport whth assesses the church buildings and detsils work that will ne to be done. Eath thurch Dist1 Church CourKil {DCC), ak)ng with the Ial eommLtnty is responsible for contributing to the costs of omding dergy (the Offer) and looking after the¥ (urch bulky¥. If the buikjing canrM)t be maintained to a safe standard then it will be either temporarity or p8nYraMnty. DedinirvJ congregations and supporters- Lack of volunteers Me¢thurn Repaifs n89(knJ to church buiklings Medium Appltcation has been made to the Db)Ge5e to cktse the Church ofthe Hoty Ghost in Middleton. due to significanl structurnl problems. It has not been Frt)ssth to fiTrJ and fe9)ue a viable plan lo secure the fin8n¢k41 ¥ustainats"lty of the church. The c*)suro prlxess is In th• haTrJs of the Church Convntssioners.
KIRK8Y LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 DEcBER 2023 Finan¢ial RoViOW In 2Iy23 tolal inct)me was £220.823 ¢Pared vrrith £279.334 in 2022. Legacies rewved wi 2022 were 81 an eXCePtnal hh level, for the second year (unning, &nounting to £65,272. In 2023 l&ycies receNed amounted lo £9,152. This reduclM)n amnted for aknost all ofthe drfleren(x in totsl iwe between the In 2023 total expendfture was £351,734 compared wilh £291.434 On 2022. The maln elemenis of this sgnifKant Incxease in costs wore the Ministry Offer, Sala, ProfessKnal Fe and churchyard maintenance included Lbnder Church Running Expenses, and Church Utility Costs. The incr8ose in salaries is the result of having a full complement of staff frcffi the teginniThJ of 2023 The additk)nal wofessional and churchyard maintenance fees related to St klary's Chureh. Some of thi% involvwj the preparation of evidence and $pecffi¢atDn$ to support fijture grant ap[CatIonS for a mw re4e¥elopment of the church. The other main c(Hmponent ar¢)se from the closure of the Brow footpeth. which h85 necessitated the creation of a new access to the new churchyard, and investwive on the drainage system under church band adjoining the Brow. Utiltty costs {m¢>stly gas and eledr) £34,373 2023. an i[aSe of 42% 2022. This folkhved an increase of 54% in 2022 ccryared with 2021. The ex¢e¥s ofe>pgnditure over inojme in 2023 was £130.910 {£12.110 in 2022). There were net gains on Trnveslments 01 £57.485 in 223. COMP with net losses of£168.099 w) 2022. Those 98ins and losses a cakxiLd based on the change in market value of our investrnents at the eThJ of th8 financial year compared with the beginning. These are nmisty 'unrealised' gains and losses, which have no ca8h fttrhT effect. Dividend and Intwest Irhcwne was £39,581 (£38.016 in 20221. There was a transfer of £21,W (£20,OC(J in 2022) from Unrestr fvTrJs to restiicted fvnd8. representing the PCC'S contribution to the F8mity Project. C>4erall ttrre was a net dafiii of £73,428 in 2023 (£180,199 net dthii in 2022>. After ¢Jeducting the nel dit for the year. totsl fu as at 31 2023 amnted to £1.421.424 {£1,494.849 in 20221. The alFccation of the funts btheen unrestrthd. re5trithd and endchvment is shcwm In nots 6 to the Financial Ststements. The pUoSeS ofthe reserves are explained under'Reserves Polity, be. The PCC has a wide spread of inveslrnents lin Order to reduce risk) in equibes, fixed intsr8St and propgty, aknosl all ofwhich are held wi CBF Church of Engk8nd FurKls. At the 31 DntsIr 2023. these investments were Valu at £1,039,3291£1,031,844 wi 2022) Liquhj cjjrrent a88ets afrb)unted to £336.495 (£426,393 in 2022) GomprBing cash hebj in b8nk ent and dwt aXa)unts. Rosory Poll¢y The PCC regutaty reviews its futute liabilitigs to urwjersland whets it is reta[n9 a suitabb Iwel of reserves. At 31 Decernber 2023 total reserves were £1,421,424. Oflhis amcwnt. £325,938 is a pemianent entknmient and therefore not available to meet any of the PCC'S liabilities. Irteon from the endtht is available to meet unrestricted exrEndrture. £ 151,744 represents reStr7d reserves, whth comprise several different furKl8 sot up to provide for items of expendibjre spectfied by the doThys, as set out in note 6. £ 943,741 represents unrestricted reserves. It i¥ PCC poly to ty to rnwntsin a balanc on unrestrthd fuTrJs whth equatss to at least 6 months unrestricted payments. This is u1valent to aFproximately £145,000. and is ld to smooth out ftucluations in Cash fl(w and to meet emergencies. This leav8s £798.741 to cover future maintenarte aTrJ renovatM)n costs relating to our 8 churches. St Mary's lfjrf(by Lon$da 1$ Grad8 1 listed. and all the other chuffkns are Grade 2 lthd. Looking at the Architect's QuinquennFal Rep1 for eath ofthe ewht churches, there a svjnrficant ftrture maintgnance requirements. There a major stnKtur81 pruble with the r( and l(hver of St Mary's lfjthby LonsdaEg. Olhgr hurches wlll need extensive roof work and storMvofk repair and reF¥)intsrrfJ over next 5 10 20 years. nFfKanl fvrther expelitu m¥Jht Ixcomo nessary in th9 fvtufe relating lo land Subsiden adiacgnt to St Mary's d7urthyard.
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2023 ReSeTh Policy (¢ontinuvd) Thè PCC feels that thg unrestrtcted and relwdnt restric funds are Sulent to covw the liabili$ identrfd in the Archrtect's Quinquennid Repts at the time they are needed. Plana for future Perloas In addrtion to strucaural iswes at St Ms, thwe i8 an intenlion to on a Th101 re(levetopmwtt of the church as part of the '8 Vtsion, for aH the church burn9$ and suOUnd1ngS in lfjtby Lonsdate. Tho estirn8ted cost of this Work well in excess of the PCC r8serves. arKt a consFderable amount of prelwninary Yffjlk ha8 been ccrfnpbted in Fryoration fof grant apth1$ to mr the extfa funding that will be requir&J. Stru¢tur•, Govern•n¢• and IAanag•mont The PCC is reimstered wilh the Chafity Crynmissron. Th8 PCC govemed by the Parochial Church Council Per$ Measure (19561 as arn8nd, and the Church Representation Ru. which sel out the mettKl of aFP)ntment of PCC memteTr. The PCC MeMbship consists of the incumbent {cHJr Rector), ordain&J dergy in the team, ChurclMiard8n4 Readers. parish reprgsentatives on the Deanery Synod. e(led members {ntJninated by the indmdual ch counci15), and c(kopted memtxs. The PCC is respOnsie ts the 8 thurches in the Rainbcw Parish. This incbjdes ensuring compliance with church and sLite rules and regulations and ovepseeing the finance of the ParBh.11 sets pdicy on finance, heatth & safety and safeguarding. As many of the responsibilit as possi1e are delegated to the Chuichwardens and the District Church Counetts {DCCs) who manage the indNidual churches. TnMto0s Tr41nlng The Trustees bring knowledge and exwience fri>m mary areas. ¥j l¢tlle general training is conshJer• necessary. There aft some SFecfft areas where trainin9 is impM)t xcordingty we provtde all trustees with training on Safeguarding. In other areas, partityJlar trustees keep themselves up to date, for example with church finwKial Pract£. heallh and safdy and GDPR.
KIIUW LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEPABER %Y23 Tru8te88 Team Rector. Reverend Canon R Sn Team VKar Team Vr Lkensed Readers." Mrs L Dew MrACox Churdywardens.. Mr kl H*th Mrs A Foulerton Mr S Evans Mr8 R Pédley Mrs M Venys Mrs S SandeT8C Representatr¥fes ¢M the Deanery Synod: Mrs A Fou18rton MrsJFry Mr C Fkrwarth Mrs T Allen Mr A Oakden Mrs J IAfjIs Mrn A Dehany Mts P Hall Mr N Hall Mrs G Sykes Mts S Thornber Mrs M Blanchard. Ve Chaimian Mrs R Pelham MrRNCass
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REpoKf FOR THE YEAR ENDED 31 DECEMBER 2023 Trustees, rnspon8ibiliti The trustees are resFonsible ts prepaIll the Trustees. Annual Report and the financial StateWntS in occordan¢e wrth apPlUb ladt and Uniled King(kni kL¥)unkng Slandards (United lQng¢kni Genero1 epted Accounling Practth>. The law appiiGabk IQ Ghaiitres in EngWO & Ylale5 fequlres ihe tt) prepare nnanclal siaiemenis for each finanual year whth gj.ve a true and fair vw of the 818le ofaffars of the chaty and of the incoming resources and applicathon of resources of the charity forthat In prewing the8e finantial statements, the Irustees are required to: selgct suitable ac£ountirwJ and then apply thern ¢onsistenUy; observ8 the rrÈthods and prinp in the charit SORP 2019 IFRS 102); make judgttnents arKI eslimates that are r&gsonablg and prudent State whether apPIable 8Leounts'ng standards have be folbywed. subject to any material departures di10j and expL4ined in the finanry statements", prepare the finanual ststements on the gosng (x)ncm basis un1888 it is inaF4W to pre8ume that tharty will continue #i Op1. The tTUStees are responsible for keeping woper acc(wnting records that disc4ose with rga50naUe accuracy at any time the financial powtn of the charity and enable them tr) ensure that Ihe financtal statements comp with the Charities Act 2011. the Charilies Ikcounts and Reports) Regulan8 2008 and the provL8ions of legistation relating to church g)vemanc. afe also reS[s11)le for safè3uarding the assets of the charity and hence for L8knng reasonabl8 Steps forthe preventrsn and dekntion offraud and other irregUrI8S. The Injstees are responsble for the mainknarth a1 integrity ofthe chanty and financial irrfomiation inclLFded on the charity's website. Legtslation in United Kngdcn goveming the weparation and dissemin8tion of finanoal Statents may diffw from otsrjurisdthns. On behaw ofth8 Rev Canon Ri rd Snct
iaRK8Y LONSDALE PAROCHIAL CHURCH COUNCIL TRUSTEES REPORT FOR THE YEAR EmID 31 tECEIIBER 2023 Indgpendent EMmIn•S Rwt to the Tt••$ of lfjthty Lonsdal¢ Parochi81 chu C¢undl I rsport to the charity trust on my examination of the of the ch&ty for the year endal 31 December 2021 which we set out on p8g&8 9 to 17. ns isof As the chaThty's Intee5 you are responYJ16 for the prepation of the &courrts In COrdanCe vAth the rg]uirements of the Charities Act 2011 I'the Act'l I wort in r$Spt of my examination of the cw's accoLmts c8rri8d out UrKI sl0n 145 of the Act And in caryirYJ out my exwnination I have folbwj all the applicab DI110rts glv8n by the Charity )mmission ur¥Jer seCtn 145(5Xb) of th& Act. Since the chaty's gross inComeexceeJJj £2Y).(MIO your examiner musl be a member of a body listed in $tiOn 145 of thè Act. I confim that l am qualrfied to jèrtake the examIr10n because l am a mernb of the Assocth"on of Charted Cwbfied Accountants, which is one of listed bodies. I have Complet my ex8mination. I confirm that rK) malaial matter5 havt come to my 8tt&rtion in connection the examination giviro me cause to bdieve that in any meriJ respect.. 8ccountirrfJ recorrls not kwl in reSpt of tho chaTIty as wuired by $Ik)n 130 of the Act.. or the cOUnt$ do not t01 th those rordS . or 3. the accounts do rk)t eomply wth th8 applicable requIrWnis concuning the form and content of 8ccounts set out in the (alItIeS (Accounts aThJ Reports) Regulab"ons 26 other th8n any r8qi•rement that the accounts give a aThJ fairvi& thiGh is ml a matter Gortsidered as part of an Indèp8ndent examination. I have no conceffts and havè come across TK) oth mattw5 in C[¥tIOn 1th th8 examination to which attenlion should be drd%W) in this report in orderlo a proper uThJerstandiThJ of Ihe accounts to be reached. Clin Jotffjson FCCA MHA Chartered Aeeountants Kendal House Murl•y Moss Buslness Vlllag• Kendal LA9 7RL Date: ....
JRKBYLC418DALE FOR THE YEAR ÉNOÉD 31 DECWER 2D23 2022 53Jrn 58.370 14.3P8 14.30• 18.975 13,839 8.1S2 Plwinets Gmty 15.752 21.0 19.65S 65.272 8.358 10.479 17.365 &8D3 38.016 2.71t 1577 9.152 12,2eo 14.540 11187 39.501 1.195 &fj81 12.167 34.681 Intrnt YOTAL 196J42 24.481 220.823 EXPENDITURE titon9 t¢ chBiiUe& 4.107 106.a 34.375 It.717J 3.193 7.3 92.9BS 47.ZQ5 5,375 592 00,7B4 X9 6 lofdww. sby. 4.Q17 ¢hutth Churc ufvtyr£•ls 11oe75 J4A7J 113,663 34.?73 9.$76 10,597 5.O8Y 5,7t8 Jlthrywk 441 441 TOTAL 5272 45.461 361.nJ NET INCCAIV(EYPENCrfTURE)IRI&NGFRC¢A WIIWY ACTMrEs {109.9301 1130.910) {12.1Lh)I NET GLO$SE$l ON INVESMNTS 44.4 13.059 57.485 1168.099) XETMGf*iEIIEXPENDmiRE) (20.9WI (73.4251 118D.1991 TrANSFERS BEfwEEN FUNDS (21.560) 21. flETMOVEMENTIIIFUNtrS 13.C60 ITI425) {180,190} Rec(GT•I Fu8. Trl4lund¥ 1.030.¥ 151.1 311879 1.494,e49 t.675,048 5&6 J2&9
KBYLOI1SDE PARC¢HIAL¢HUIICM WJNaL ASAT 31 DECEIIAER If 2022 FtXEDASSÈTS 1 03•.329 1.039.329 t,031,844 CURRENT A6SeT8 49MOg 10.W6 4,$10 Caeh at6ank 389.252 485.738 OUE IIryTHW4 014E YEAR (6.99$) 15341 17.197) 122.733) NETCURRE•IT ASSE 3820 463.095 A88ET8 UnteGtrk4ed 943.742 191.744 161,164 Ch Ri lo
iaRKBYLCII8DALE PIAOCHWL CHURCH WJIK FOR ThE YEAR END 31 DECWEA 2023 N•tCclIth I n.425) i iao.1481 (39,5811 l J8,D16) {57.48S} 160.1199 6.54B 15.258 115.538) 5.1UO 1179,4781 31,752 39.$61 ai,016 9,581 31,01e IrKrvasB Ch atthe yr 169.098) 426.393 43Q129 336.495 426.393 C•sh *bArl(aThY 336.495 42e,3
KIRKBY LONSDALE PAROCHIAL CHURCH COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 1. ACCOUNTING POLICIES (al Ba•1¢ of pmparntlo The charity constilutes a pubk benefft entity 88 defird by FRS 102. The financ1 statéments have been prepared in accordance with the se(WKI editi.on of the Charthes". Statement of Recommended Practice ISSU in October 2019. the Financi81 ReFMing Sta3d In the UK aryj Republic of Ireland (FRS1021 and the Charitiey ACÈ 2011. by Lonsdale Parochial Chur( Cwncil me8ts the definilk)n (A a put41¢ ontity urthr FRS 102. Tho fmancial sL8terrthts have been wepared und8r the htoricAI cost conventi)ft 88 modifd by the adOn of mafkei value for w)vestmnts. The financial statemonts are a consolththjn of the indmdual financAI Statents for the 8 churches wilhin the Eec188Cal Parish and the central In and experKliture for the Paiothtal Church Counc41 {PCC}. The financFal 8tatem8nts we prepar&Y Yt stsrfing, whth 1$ the frjncbonal currency ofths company. {bl Incom• PlaThn•d Glvlng Planned gNiry weivable under Grfl ANJ is r6wgnisad onty when receN&J. Incomg tax recoverable on Grfl donaiions is rec1$8 whw thg donatN)n Rceipt is recogni59d. In¢om• from In¥tmonts Diwdend8 and interesl enlitlrnts are ao¥)unted lor wtEn recei. administratorlexecutor for the estate has C¢rnUnaled in IrtIng th Ihe amount the settlennt dale. Income from endowm•nts Endcvwment funds must be retained as camal funds, l)ut ttle Inco is cr(8d to the unrestricbj resgrvo8 related lo ts relevant thurth. {£) Expondlture Ajl expenditure Is accounted for on an x¢ru8is basis and has under h8*ling$ that aggregate all (x)sts related to the category. Expenditure is r8cognis8d where there is a gaI or o)nstructive obluatson to make payments to third parties. rt that setUernt 11 be required and the amount of the obtsgation can b8 rMa8ured reliabty. Dl¢xe8an Parl8h Sharo The PCC'S conlTibution to the D#)cesan Parish Share comprises the totsl offers made by the 8 memter churches in the Ecdesiastical Parish. The Parish Share is a(xotsnted for when paid. Any amount offered but unpaid at 31st December shchvn as a note to the att4)unts. unless the PCC has authorised payment to be 12
KIRKBY LON8DALE PAROCHIAL CHURCH COUNCIL NOTE8 TO THE FINANCIAL 8TATEMEP FOR THE YEAR ENDED 31 DECEMBER 2023 l. AccoupinNG POLICIES (continuodl Id) Invebtme lfivestrnents are valued at market value on 31 Dwibw. {e) Debtors Amounts owng to the PCC at 31st December in respect of fees. rents or Other income 8re shcwn as debto less any provision for amunts tttat may wove uncouedth. 11) Cash at bank and in hand short.twm deposits induts held on deposil wth lh• CBF Chufch ol England Deplt Fund. the COIF Charities DeFosit Fund arKf at Ihe bk. Cash at bank arnj in hand indudes cash short temi highty IM]uid Ivestsnents with a shcrft maknity of three nw)nts cff bess frryn ts de ofwui5itffi or Openll of the deposit or s¢milar aCCnL Igl Cr•ditorn and provl8lon8 Creditors arKI wovr6ions are re(>>aned the ch81ity h85 a present obwion resultbng from a past event that will prethbty resutt in the transfer funds to a thd paty and the arrKJunt due lo Sett the oblbjation can be measured or estimated reli•. Creditors and provisions a n(¥malty recognised at their settlwnenl after albxing for any trade dis(xKints due. (h} Investment galns and losws I gain8 and b5ses are taken to the slatwnent of financial ¥it as tW arise. Realised gain$ and l¢)sses on investrnents are calojlated as the difference be sales pr(eets and their opening carrying value or their purchase value rf acquirgd subsequent to the first day of the financwl year. Unrealised gains and losses are Calculated as the drfferen betsveen the market value at the year end and their carying value. Realbsed and unrealised investrnent gains and k)sses are combined the Statement of FinanGial Athities. (11 Going Concom The finanual statements have been prepargj a wing b8Si$ 85 the tfustees telve that no maierial UTertaIntIeS exist The trustees have cg)ns*Jered the level of funds held 8nd expected level of incomo and expenditure for 12 months frc¥n authorisirtrJ these finarThl statements. The eted in1me expenditure i5 $[fftt th the18Yel of reserves the dwty to be able to continue as a going COrM. 13
KIRKBY LONSDALe PIAOCHi4L CHURCH COUIICIL IConth)uodl FOR TMEYEAR EKDEO 31 DEGEAIBER 2023 STAFF EXPBISES Wages and 47.205 Dwing the year, 2Truste88 (2022: 2) V4ve tctslgj £1.611 9022.. £23011. T1$e8re for 2022 1.Wl.227 38,102 9B6.949 COIF Irt FtH V¢ a& at 31 Decambw 1.039.329 1.031.B44 rketvaJe 1 J8N PwthB¥es less ID15ws*) kncome fnvested Net (k)55Y 1,031.844 i s),o(xbi 1.19U.V43 $7.485 1,1139,329 ALY&S NA55 BYFUKI FuThJ Fund 713ml 325.938 1,039,329 389.292 7.19 CurrertAysets CwrErt Li¥bthUes 151755 94&742 151.714 375.83e 1,421,424 Fund Fwwj 718. 328,7n 1&93 311879 1,031,844 485,738 22.733 Cwrert Bdan 1,030,8 151,164 312.879
' FOR THE YEAR ENDED 31 DECEIIBER 202> ANALYS OF FLW4DS 1.123 •r4d Tot•1 funth 1.0>1806 {1,972) S2.934 {2.943} Icl Fnty PrryeLI 52.138 13.282 (38.4401 48,540 (d) FrTrSs of St Marf8 43.183 (1.Wkn) 49,312 Smjll £2.rxo wless 201 958 lel H10 Roof(w 312.879 11068 325,938 Told FundB 22Q823 Ic) Fanlty PToJ¥l 18 aicirt irllfiab%E the mell51 CJA¥thto ltr* dls(xw more ol God
IQRKaYLI)NSDALE PAOCfrVL CHURCH COUMCIL FOR THE YEAR EMDED 31 DEC£IW1202Z IALY8ISOF FUNDS 31.1Z22 1.1196 (al 8nd dKnFty¥ (b) J¢in KtrktyL¢sdote 1130 P,2 1.578 1¢) D£maticl rec•sTrJforrt•fae8 5m61 Id) farrity Proied Si.952 135.4241 20.CiII 52,139 lel Frf8n( of 37.511 43,183 Small £2.LW 756 ID Rorfthwth 371,993 159,1141 312.B79 Total Funds 1.675,049 A34 1A¥M9 ¢frAJrds. l mUE Lrmd# 15 a knj ttrAtho kn a gft ofQO.CO) ftryn MaryWknFHcOJ8th) Of lr l hLL4batwJ, JaTfe5 wltshjrt-HSO, g•tar¥j St MwY$ WLcxxd. TrftY¥l i8 io te used forthe Makn1anC ofth? Idl The Fam4TPrlXig alflnlinknlththe Mefv>Ssl CtArth kn our CormleS thscovermtsre af God ar¥J a fum wrieil&Jef. is dwugy tolhs (el The Frknrf$ ofSI M8tys F£1 is FIS$st m.. ar (w8th)tL T6
KIRKBYLONSDPIE PROCHIAL CHURCH COUNCL NOTES TO THE FII4JICIAL STATEMEIITS (Canthl FOR THE YEAR ENDED
I DECWli 2025
2023 2•22 48.287 4.510 lo.6 59.345 2W22 22.733 CONNECTED ¢HAft Lortsd4e. a W¢iwalh oNErT¢yTr Ccwil lond •la¢ertto the PCCS uAner5trMP. Thè valje olfv furKI at 31 DÈL)kner2023vw Q37712(Y22.. Q.3541. io 11 coKrROL 12 TAX C(ati tsx Ad 2010. 8ecllcrts47W9 oftrr TaxA¢t 2010, fx secL 256 clkne Taxaticn OfCeatIPGn5 ALt 1992 10 extentlhal artr 4)dlD cafilat rt¥e(l& No laxdwyes hbE•iBen in Chthty. 17