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2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

Charity number 1131904

Annual Report and Financial Statements

for the year ended 31 December 2024

The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

Annual Report and Financial Statements for the year ended 31 December 2024

Contents Page
Trustees' report 2 to 11
Examiner's report 11
Statement of fnancial actvites 12
Balance sheet 13
Notes to the accounts








14 to 20

The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay Trustees' report for the year ended 31 December 2024

Reference and administrative details of the charity, its trustees and advisors

Trustees who have served at any time from 1st January 2024 until the date this report was approved are: Name Positon Dates Stephanie Bigglestone PCC Member Elected May 2025 Sarah Brown PCC Member Ted Fairfax PCC Member Douglas Kipling Church Warden Retired May 2025 Rev Michelle Lepine Chair of PCC/Vicar From November 2024 Paula Liverseidge PCC Member Elected May 2025 Jean Livesey PCC Member/Secretary Judith Marles PCC Member Retired May 2025 Peter Marles PCC Member/Reader From May 2024 Amanda Richardson PCC Member Co-opted January 2024

Retired May 2025 From May 2024 Co-opted January 2024 Elected May 2024 Re-appointed June 2024 Co-opted Jan to May 2024

Terence Robson PCC Member/Reader Rep Re-appointed June 2024 David Rule PCC Member Co-opted Jan to May 2024 Anne Seller Church Warden Mark Simpson PCC Member Elected May 2025 Anne Smith PCC Member/Vice Chair Amanda Storer PCC Member Elected May 2024 Rachel Wells Deanery Synod Rep Elected May 2024 Jenny Whiteing PCC Member Term ended May 2024

Charity number 131904

Registered in England and Wales

Registered and principal address: St Edmunds’s Church, Lidgett Park Road, Leeds. LS8 1JN

Bankers Yorkshire Bank plc 370 Harrogate Rd Leeds LS17 6QA

CCLA Investment Management Ltd HSBC Bank plc Senator House 33 Park Row 85 Queen Victoria St Leeds London EC4V 4ET LS1 1LD

Bank of Scotland plc Lloyds Bank plc 300 Lawnmarket Vicar Lane Edinburgh Leeds EH1 2PH LS1 6PN

Independent examiner : Julie Akkermans – Simply Sums Ltd

2

The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

Aim and purposes

St Edmund’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Michelle Lepine, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social, and ecumenical. The PCC is also specifically responsible for the maintenance of the church hall adjacent to the church building.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Edmund’s. A small leadership team takes the responsibility of maintaining an overview of worship throughout the parish and plans our services to involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music, and sacrament.

The PCC adopted the following vision statement in 2016:

“God is calling us to become a Church that is growing because we are:

The overarching church focus is “Sharing God’s generous love”.

Public Benefit Statement

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work, it is important that we maintain the fabric of the church of St Edmund’s, the church hall, and the grounds.

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

Achievements and performance

Church - worship and prayer

Following the resignation of Rev Nigel Wright on 31/12/23, St Edmund’s spent 10 months of 2024 in vacancy. A small but dedicated team led services with assistance from the wardens, ensuring that we offered the full range of services across the liturgical seasons. Our congregations engaged in worship and prayer enjoying a full range of service styles.

In early February we held a Prayer Breakfast in place of our usual 10am service. It was extremely well attended and after breaking bread together, we explained the vacancy process, discussed where we felt we were going as a church and what we would like to see in a new vicar. The responses from this were collated and formed the basis of our Parish Profile and Brochure used in the vacancy process.

Worship on Sunday mornings, is centred round the 10am Sunday Holy Communion service. This service is adapted in the month for baptisms, certain non-Eucharist services, and other specific occasions such as Mothering Sunday, Harvest and Remembrance Sunday. It incorporates a broad range of liturgical and musical styles to reflect a diverse worshipping community, together with a multimedia approach to service input and output. There is also an 8am said Holy Communion service each Sunday which provides a quiet and reflective worship space. Sunday evening services reflect the diversity of the community with a variety of different service styles, including Choral Evensong, Taizé, Iona, Evening Prayer and Compline.

St Edmund’s Toddlers, a group for parents/carers and pre-schoolers ran until April ‘24 when the contract for our Children’s Youth and Families worker expired. The attendance could at times be as many as 70 and we have had enquiries about baptism emanating from this ministry. The PCC pledged to offer a scaled down version of Toddlers (run by volunteers) once a new incumbent was in place.

St Edmund’s has a popular choir, including a children’s section. The choir has a varied repertoire and engages in contemporary as well as traditional choral music. Extra musicians take part in our Taizé services. We are indebted to our Director of Music and Organist/Pianist for their dedication.

Considerable thought, planning and input continues to be given to meeting the needs of children in worship and prayer. There is provision during the 10am service for ages 3 and up to meet in individual age groups for bespoke teaching and worship through a dedicated team of 7 volunteers. Activities are provided at the back of church for those times when Junior Church does not meet and for those too young to attend.

There is a weekly midweek Holy Communion service plus Morning Prayer on one morning each week, providing a deeply reverent and historically important form of worship for the community. The aesthetics of the church building and the liturgical decorations and flowers are a significant and beautiful aid to worship and prayer.

Three study groups meet at different times throughout the week, providing a variety of fellowship and study options.

Church Facilities - community engagement, enrichment, and the environment

We aim to make our church available for a broad range of arts-based activities, including orchestras, musical ensembles, and choirs with a particular focus on increasing the number of organisations

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The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay Trustees' report (continued) for the year ended 31 December 2024

using the church building for such events. During 2024 we hosted 14 orchestras/choirs and opened the church for the annual Roundhay Open Studios event and Roundhay Open Gardens.

We take seriously our responsibility to our environment and creation in all aspects of our church and community life and hold a Bronze Eco Church award (A Rocha). Our Parish Environment Officer keeps us informed of Diocesan and other initiatives. A challenging project to install solar panelling on the church buildings is now largely complete. We are still waiting for confirmation on siting the storage batteries for the panels and hope to complete this in 2025. We continue to address our carbon footprint and the challenge of being carbon neutral in due course. Our Church architect, Tom Crooks is a Conservation Architect.

Our church attracts many people for seasonal events (Easter/Harvest/Christmas) and despite being in vacancy our attendance figures were broadly the same as in 2023.

Engaging with local schools is a priority. We have had school visits from 2 local primary schools and hosted the Christmas productions for them. Parents and staff attended and the church was packed. We also provide space for a nearby special school (outside the parish) to bring their pupils for a Christmas sensory experience. More school dates are in the diary and invitations have been extended to other local primary schools.

Our church hall building comprises a variety of halls, rooms, offices, and a dance studio which are all let out for a varied range of activities and community uses. The engagement with community activities over the course of the year for regular and party/event hire results in many hundreds of adults and children using the facilities each week. Following the departure of the Church Administrator in 2023, the hall proposed to use some of its income to employ a Hall Bookings Secretary. This has proved to be a huge benefit to the hall and the new employee has considerably increased both regular and ad hoc hires throughout 2024.

We are a sponsoring church for Guiding and Scout Association uniformed organisations and have a purpose-built Guide and Scout headquarters on site. Some 280 children are engaged with these uniformed organisations, with some of the leaders and children also being part of regular church life and/or attending church parade services.

St Edmund's is a Dementia Friendly church and runs "The Tea Cosy Café+” in the Highwood Building of the Brackenwood Community Association which reaches out to those living with dementia and their carers. The weekly Tuesday drop in space for older people run by St Edmund’s in conjunction with the RVS attracts on average 20 visitors a week. The Wednesday Holy Communion is followed by Coffee and Cake and is enjoyed by a number of those attending the service.

Since late 2023, the foodshare has been fully run by volunteers and we have been able to maintain our service three mornings a week. A dedicated team of 15 people collect food from local shops and distribute the food 3 mornings a week. We also have 3 people who are able to provide standby cover for collection or distribution. The food is all at or close to sell by date and is collected from 3 local supermarkets. Photos of the food collected are posted on St Edmunds Community Hub Facebook page. 12-15 people visit the foodshare each time often sharing what they collect with their family and friends and so reaching many more individuals. What is available varies and is dependent on what the shops don't sell so anyone in need of more regular and balanced meals are referred on to local food banks for support and help. Any excess food left after a session is donated forward so it is not wasted. The foodshare is a valuable resource for people and helps to stop an enormous amount of food from local shops being wasted.

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

Pastoral Care

Pastoral care in the parish is built on deep and long-term relationships both within the church congregation and the parish. St Edmund’s is an important part of community life and is a focus for baptisms, weddings and funerals. Pastoral care is prominent in all three settings. Preparation for baptisms and weddings is provided to ensure those involved in these significant life events are well prepared and cared for. There is a bereavement team which cares for all those who seek help in grief and an annual memorial service that is much appreciated by many in the wider community.

Home communion distribution is a prominent feature in the parish, catering for the needs of those who are in nursing homes, ill or housebound. There is a small, dedicated team of Lay Eucharistic Ministers.

Mission and Evangelism

Monitoring and evaluating mission and outreach is normally undertaken by recording and providing various prescribed statistics for mission to the Church Commissioners centred on attendance figures, electoral roll numbers and a variety of other categories.

At present there are 158 (2023: 155) members on the electoral roll. The regular worshipping community (attending a service at least once a month) at the end of 2024 was 109 adults and 10 children (2023: 101 adults and 13 children), a net increase of 8 adults and a decrease of 3 children.

During 2024 we have had 15 adults join us and 12 depart. We know we have a significant number who attend church related activities such as Toddlers and Tea Cosy Café+ who consider St Edmund’s to be ‘their’ church. We would estimate this number as 50+.

In October 2024, 495 people attended our Sunday services (in person or online) services. The average number for 1 week was 132. It is noticeable that numbers fluctuate depending on the type of service. There has been a decrease in people attending online (average 5) but we are continuing to offer this service as a significant number of views are often recorded later in the week. We are encouraged by the growing number of people returning to worship.

Through our Children’s Youth and Families Lead we continued to engage with large numbers of families and children through our regular School Holiday Drop Ins and Festival Events such as Light Stop and the Pancake Party. Holiday drop in days during every school holiday continued until the end of April (end of CYFW contract). On average these would attract 100-120 people per day in the main holidays and 60-80 in the half term. The Pancake Party attracted over 100 and over 320 people attended Halloween Light Stop. These events have helped in reintroducing families to church activities and church worship.

We had one wedding in 2024 and held 16 funerals and 5 baptisms. Major festivals are a significant source of community outreach at St Edmund’s. 171 people attended our Easter services , and a total of 772 people attended worship on Christmas Eve or Christmas Day.

We work hard to communicate effectively with the church and wider community through social media mainly through Facebook and our website. We ceased production of our monthly magazine in 2023, replacing it with a weekly email (via MailChimp) and a bi-monthly newsletter (produced inhouse). The email has a reflection from one of the service leaders, followed by social updates and the weekly ‘pew sheet’ with service details and readings. The bi-monthly newsletter was distributed on the same basis as the old monthly one.

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The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay Trustees' report (continued) for the year ended 31 December 2024

St Edmund’s has had a long association with St Aidan’s Foodbank, PAFRAS (supporting destitute asylum seekers in Leeds) and a local Franciscan men’s shelter (although this did close in mid-2024). Throughout the year our congregation donates food and toiletries to these charities.

We also engage in mission and outreach on a national and global level. For many years St Edmund’s has given a portion of our income to other charitable causes. In 2024 we donated money to the Church Mission Society and we enjoyed a visit from our mission partners Andy and Kati Walsh who minister out in Brazil. We support Christian Aid and The Children’s Society on an annual basis. Our Gift Service donations of toys were taken to the Leeds Children’s Charity and bedding was taken to Zarach (ending bed poverty in Leeds). The Christmas Eve collection was shared with Water Aid.

Significant numbers of our congregation members support a wide variety of charitable and community-based activities across a broad spectrum of faith-based and non-faith-based projects. As a church and as individuals interfaith projects are embraced.

Mission and outreach – development and enrichment

The focus on numbers and statistics in annual reports is paramount, however, what is not necessarily measurable by these figures is how the individual lives of those worshipping members of the church, and those engaging with the church, are being developed and enriched (or not as may be the case). This needs a continual focus from the PCC, incumbent and licensed ministers combined.

In 2024, 15 new people joined St Edmund’s and the feedback received was that this was in the main due to an open, friendly, warm, and welcoming environment that allows people to engage and worship safely and explore life at St Edmund’s. It is a mixture of those new to the Christian faith and those moving from other areas and as such there is an increased need for teaching, mentoring and spiritual care.

Due to the vacancy, no Alpha courses were run in 2024 but we look forward to the new incumbent sharing new mission and outreach ideas.

Mission and outreach – training and resourcing

Many of our members engage in ministry and outreach on a Diocesan-wide basis in a number of different ways, including chaplaincy services to Ripon Cathedral, serving with the Diocesan Advisory Committee, hospital Chaplaincy services, and assisting neighbouring churches with a variety of projects.

Ecumenical Relationships

We continue to meet with four other local churches as ‘Churches Together in Roundhay’. Along with our Covenanting Partners we continued to offer monthly ecumenical services, combined Easter witness and the Lent study course.

The Church – buildings, maintenance & management

The PCC recognises that to facilitate the work detailed above, it is important that the fabric of the church and the church hall facilities are continually maintained and improved. There is a schedule of regular servicing and maintenance for all plant and equipment.

7

The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

Quinquennial inspections for our church and church hall were conducted during 2023 and the PCC met with the church architect at 2 special meetings in early 2024 to discuss the content of each report. There were no significant immediate matters to address, but a schedule of works has begun following those meetings.

St Edmund’s has an “invisible army” of volunteers and helpers that continue to look after the day-today care and maintenance of the church and grounds throughout the year and as such the church and grounds are maintained to a high standard for all to enjoy.

Risk Management & Safeguarding

The PCC is committed to maintaining health and safety and risk management policies, in line with both legal requirements and best practice. All policies and procedures were reviewed and renewed where necessary. Written risk assessments for activities and the premises are undertaken, maintained and updated each year or event. As a responsible employer, the PCC abides by HR legislation and ensures all necessary policies and documentation are in place. The management of volunteers is an essential part of delivering the aims and objectives of the charity and guidance issued by the national and diocesan church advisors is used to attain to best practise in volunteer management.

The PCC continue to adhere to and improve systems in relation to the General Data Protection Regulation requirements.

The PCC takes very seriously its responsibility for all safeguarding issues and ensuring both legal requirement and best practice are adhered to. All parishes are required to have agreed a formal statement of adoption of the House of Bishops ‘Promoting a Safer Church; safeguarding policy statement,’ and of the Church of England safeguarding policy and guidance, including a Parish Safeguarding Policy (provided by the House of Bishops, from the Parish Safeguarding handbook, Promoting a safer church). This statement of adoption and the Parish Safeguarding policy are signed on behalf of the PCC and displayed in our church and church hall, having been updated to the latest versions, reviewed, and approved by the PCC.

The PCC has also been implemented the “National Church watch guidance” on Counter Terrorism Advice of churches.

Financial Review

The net expenditure (deficit) for the year was £58k. Nearly half of this sum related to restricted funds, where specific funds received in earlier years have been spent in 2024. Unrestricted funds show a deficit of £31k, which includes the impact of a one-off £18k spent on repairing the church hall building.

The Diocesan share has been paid in full.

The funds balance carried forward a healthy £44k unrestricted and £20k restricted.

Post Balance Sheet events

The core congregation has continued to support the church with standing orders representing approximately 90% of the church’s normal unrestricted donations. We have also seen an increase in giving by electronic giving. The church paid 12 parish shares in 2024. The PCC have considered

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The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay Trustees' report (continued) for the year ended 31 December 2024

future cash flow forecasts and believe that the accounts should be prepared on a going concern basis, and liabilities will continue to be met. The PCC are actively looking at ways of generating additional income.

Reserves and investments policy

We aim to hold the equivalent of approximately 3 months unrestricted payments in reserves to smooth out fluctuations and meet emergencies.

It is our policy to invest the short-term investment fund balances (both restricted and unrestricted) with the CCLA Church of England Deposit Funds.

A personal message from our Churchwardens

Due to the vacancy, the Wardens remained indebted to a dedicated core of retired clergy with Permission to Officiate, our Licenced Lay Ministers and occasional visiting clergy who ensured that we did not have to cancel any of our advertised services throughout the whole of 2024. This meant that when the new incumbent arrived in early November, there was a framework of services to help her settle into the pattern of worship. We are taking this opportunity to thank them as well as ALL the church volunteers in whatever capacity they serve St Edmund’s. It would be wrong to single out any one individual as we have many volunteers as well as the trustees.

Now you are the body of Christ, and each one of you is a part of it. (1Corinthians 12 v27)

Personal note from the Incumbent, Reverend Michelle Lepine (licensed in post since November 2024)

My contribution to the life and worship of St Edmund’s Church in 2024 is limited since I was only in post for the last 2 months of this financial reporting year. I would, therefore, like to express my thanks to the Churchwardens, Anne Seller and Douglas Kipling, for taking on the majority of the preparation of this report.

I express my sincere gratitude to them both, also to the PCC and to the whole church family, for the warm welcome extended to myself and my family as we embark on a new adventure in Roundhay and within the St Ed’s faith community and wider community. Moving house and location and beginning new ministerial roles can be unsettling and challenging, but the warmth, kindness and generosity extended to us has eased the process for all of us.

The months of November and December were full. I was straight into Remembrance, Advent, and Christmas services, school visits, parade services and visits to uniformed groups as well as a number of occasional offices, all of which meant I had to hit the ground running! It certainly gave me a taste of the vibrant and diverse ministry in place within the life of the church. I look forward to future opportunities to love and serve God and one another and to grow and develop as disciples of Jesus in the future as we seek to prayerfully and practically make his kingdom come in Roundhay.

Structure, governance, and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure. The PCC is a Registered Charity.

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

The method of appointment of PCC members is set out in the Church Representation Rules. At St Edmund’s the membership of the PCC consists of the incumbent, 2 churchwardens, a reader representative, deanery synod representatives and members elected by those members of the congregation who are on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC and their responsibilities as trustees.

As well as regular meetings (11), the full PCC met for QI reviews in April and May, and also the Section 11 and 12 meetings during the vacancy process. All meetings were attended by at least 80% of the elected membership. Many PCC members are also members of other sub-committees such as Fabric or the Hall Management Committee. These groups report back to the full PCC and any appropriate action is agreed and taken.

Deanery Synod

We had one appointment to Deanery Synod.

Administrative information

St Edmund’s Church is the parish church for Roundhay, situated in Lidgett Park Road. It is part of the Diocese of Leeds within the Church of England. The correspondence address is St Edmunds, Lidgett Park Rd, Leeds, LS8 1JN. The website is www.stedmundsroundhay.org.uk. The registered charity number is 1131904.

Approved by the board of trustees on 26 November 2025

Signed

10

The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

Independent examiner's report to the trustees of The Parochial Church Council of

the Ecclesiastical Paris h of St Edmund, Roundhay

Charity number 1131904

I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31[st] December 2024, which are set out on pages 13 to 22.

Responsibilities and basis of report

As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving 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.

Julie Akkermans FCCA

Simply Sums Ltd Accountants, 26 Moorhead Terrace, Shipley, BD18 4LB 25[th] November 2025

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay Notes to the accounts for the year ended 31 December 2024

STATEMENT OF FINANCIAL ACTIVITIES

For year ending 31 December 2024

Unrestricted Restricted Endwmt Total Funds
Funds Funds Funds 2024
2023
Note £ £ £ £ £
INCOME AND ENDOWMENTS
Voluntary income 2 131,795 3,939 135,734 179,846
Actvites for generatng funds 2 12,915 3,124 16,039
14,150
Income from church actvites 2 54,674 0 54,674
41,909
Investment income 2 714 165 422 1,301
761
TOTAL INCOME 200,098 7,228 422 207,748 236,666
Charitable actvites 3 230,361 30,098 669 217,835 230,361
Raising Funds 3 802 3,821 0
802
TOTAL EXPENDITURE 231,164 33,919 669 265,752 217,835
NET INCOME / (EXPENDITURE) (31,065) (26,691) (247) (58,004)
18,831
Transfer between funds 5 (1,833) 1,833 - -
-
NET MOVEMENT IN FUNDS (32,898) (24,858) (247) (58,004)
18,831
Total funds brought forward 9 77,224 44,484 7,949 129,657 110,826
Total funds carried forward 10 44,326 19,626 7,702 71,653 129,657

All incoming resources and resources expended derive from continuing activities.

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The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

BALANCE SHEET AT 31ST DECEMBER 2024

2024 2024 2024 2024 2023
Note Unrestricted Restricted Endowment Total Total
£ £ £ £ £
CURRENT ASSETS
Debtors and prepayments 4 5,583 5,583 14,872
Short term deposits 5 14,840 3,273 7,702 25,815 24,514
Cash at bank and in hand 6 33,395 16,353 49,748 104,195
53,818 19,626 7,702 81,146 143,581
CURRENT LIABILITIES:
amounts falling due within one year
Creditors and accruals 7 9,493 9,493 13,924
NET CURRENT ASSETS 44,326 19,626 7,702 71,654 129,657
TOTAL NET ASSETS 44,326 19,626 7,702 71,654 129,657
PARISH FUNDS
General unrestricted funds 20,081 20,081 20,344
Designated funds 8 24,245 24,245 41,151
Total Unrestricted funds 44,326 0 0 44,326 61,495
Restricted funds 9 19,626 19,626 60,213
Endowment fund 7,702 7,702 7,949
TOTAL FUNDS 44,326 19,626 7,702 71,654 129,657

The financial statements were approved by the board of trustees on 26 November 2025

Anne Seller (Trustee)

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Trustees' report (continued) for the year ended 31 December 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.

No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Tangible fixed assets

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of 'charity' by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Tangible fixed assets costing more than £5,000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

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The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

1 Accounting policies continued

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Endowment funds represent those assets which must be held permanently by the charity, principally investments. Income arising on the endowment funds can be used in accordance with the objects of the charity and is included as unrestricted income unless restrictions have been imposed by the donor. Any capital gains or losses arising on the investments form part of the fund. Investment management charges and legal advice relating to the fund are charged against the fund.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

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The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

2 INCOME AND ENDOWMENTS

2 INCOME AND ENDOWMENTS
2024 2024 2024 2024 2023
Unrestricted Restricted Endowmt Total Total
Funds Funds Funds Funds Funds
£ £ £ £ £
Voluntary income
Planned giving donatons 86,369 - - 86,369 88,021
Tax recoverable 19,833 - - 19,833 19,712
Collectons and other giving 5,125 - - 5,125 4,300
Grants 5,084 - - 5,084 35,400
Donatons and appeals 15,385 3,939 - 19,324 32,413
Legacies - - - - -
131,795 3,939 - 135,734 179,846
Actvites for generatng funds
Fund Raising 10,280 3,124 - 13,404 11,333
Parish magazine advertsing - - - - 181
Solar Panels 2,635 - - 2,635 2,636
12,915 3,124 - 16,039 14,150
Income from church actvites
Parish magazine sales - - - - 3,179
Fees for weddings and funerals 3,997 - - 3,997 841
Church hall letngs - community use 44,402 - - 44,402 34,760
Church building letngs – concerts 6,275 - - 6,275 2,683
Sundry income - - - - 446
54,674 -
-
54,674 41,909
Investment income
Interest received 714 165 422 1,301 761
714 165 422 1,301 761
TOTAL INCOMING RESOURCES 200,098 7,228 422 207,748 236,666

16

The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

3
EXPENDITURE
Missionary & charitable giving
Church actvites
Ministry: diocesan parish share
Other ministry costs
Church insurance
Heatng, lightng and cleaning
Church maintenance
Hall running costs
Hall investment
Parish magazine costs
Printng, statonery and postage
Ofce and admin costs
Other costs
Investment in the church building
Solar panels
TOTAL CHARITABLE ACTIVITIES
Raising Funds
Fundraising costs
TOTAL RESOURCES USED
Staf costs and numbers
Gross salaries
Pensions
2023
2024
Unrestricted
Funds
2024
Restricted
Funds
2024
Endowmt
Funds
2024
Total
Funds
2023
Total
Funds
£
£
£
£
£
2,537
-
2,537
16,700
85,573
-
-
85,573
55,261
20,973
5,037
-
26,010
61,131
8,107
-
-
8,107
8,366
27,266
-
-
27,266
29,020
13,482
4,082
669
18,233
19,220
45,827
-
-
45,827
15,782
18,372
-
-
18,372
-
-
-
-
-
3,540
963
-
-
963
941
7,262
-
-
7,262
7,874
-
-
-
-
-
227,825
9,119
669 237,613 201,135
-
20,979
-
20,979
0
-
20,979
-
20,979
0
230,361
30,098
669 261,128
217,835
802
3,821
-
4,623
0
802
3,821
-
4,623
0
231,164
33,919
669 265,752
217,835
Ofce &
admin
Hall
running
Other
ministry
Music
2024
Total
£
£
£
£
£
-
7,825
10,516
9,012
27,353
-
112
587
-
699
7,937
11,103
9,012
28,052
664
2,521
42,851
8,268
51,119

17

The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

Defined contribution pension scheme 2024 2023 £ Costs of the scheme to the charity for the year 699 2,754 - Amount of any contributions outstanding at the year end Amount of any contributions prepaid or overpaid at the year end - 2,033

The average number of employees during the year was 3 (2023: 5), being an average of 1.5 FTE (2023: 2.3). There were no employees with emoluments above £60,000.

4 Debtors and prepayments
Debtors
Accrued income
Other debtors
5 Current asset investments
Cash equivalents on deposit
6 Cash at bank and in hand
Cash at bank
Cash in hand
7 Creditors and accruals
Creditors
Accruals
Deferred income
2024
2023
£
£
-
870
5,583
11,682
-
2,320
5,583
14,872
2024
2023
£
£
25,815
24,514
25,815
24,514
2024
2023
£
£
49,548 103,965
200
230
49,748 104,195
2024
2023
£
£
9,491
6,413
-
7,511
-
-
9,491
13,924
8 Designated funds
Hall funds
Balance b/f
Incoming
Outgoing
Transfers Balance c/f
£
£
£
£
£
41,151 47,292 - 64,199
-
24,245
41,151 47,292 - 64,199
-
24,245

18

The Parochial Church Council of the Ecclesiastical Parish of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

9 Restricted funds
St Eds Covid appeal
LCC VAL Hub
Redman Legacy
Donaton for side chapel heatng
Solar Panels
Paintng
Art Class
Tamas memorial fund
Youth Worker
Collectons to be paid over
Litle Explorers
Holiday Fund
Joyce Sundram Legacy
Music
One City One World
Organ
War Memorial
Bibles
Balance b/f
Incoming
Outgoing
Transfers Balance c/f
£
£
£
£
£
2,601
-
-
(2,601)
-
2,647
20
629
(156)
1,882
1,000
186
814
1,030
-
-
(328)
702
18,436
2,750
20,979
462
669
4,979
1,169
3896
2,252
-
3124
3821
1107
410
-
-
405
1,013
608
-
-
4003
4003
-
1,617
-
-
(1,617)
-
50
-
-
(50)
-
1,350
-
-
-
1,350
2,000
-
-
-
2,000
7,632
68
-
-
7,700
148
-
-
-
148
749
97
-
-
846
100
-
-
-
100
145
-
-
-
145
44,484
7,228
33,919
1,883
19,626

Purpose of restriction

Fund Name

Towards the costs of alleviating hardship caused by the pandemic in the parish and wider community

St Eds Covid appeal

Funding from Leeds County Council to run a Voluntary Action Leeds (VAL) Hub in the Roundhay ward to alleviate hardship caused by the pandemic J Redman legacy donation towards costs related to the grounds. Donation towards costs of the treasury and finance function Donation towards heating costs for the side chapel Donation towards solar panel installation Donation towards costs of painting

LCC VAL Hub

Redman Legacy J Redman legacy donation towards costs related to the grounds. Treasury costs Donation towards costs of the treasury and finance function Side chapel Donation towards heating costs for the side chapel Solar Panels Donation towards solar panel installation Painting Donation towards costs of painting Art Group A group set up during Covid to support art based activities Tamas memorial fund A fund to remember a former parishioner Youth Worker Donation to support youth work in the parish Collections Donations received in church for specific purposes not yet paid over to those charities

Little Explorers Holiday Fund To subsidise holidays for those in greatest need Joyce Sundram Legacy For an interfaith welcome project Music For the work of the church choir One City One World For raising awareness of social justice issues Organ For organ repairs War Memorial To maintain the war memorial Bibles For purchase of bibles

For Little Explorers activities To maintain the war memorial To subsidise holidays for those in greatest need For an interfaith welcome project For the work of the church choir

19

The Parochial Church Council of the Ecclesiastical Parish Of St Edmund, Roundhay

Notes to the accounts for the year ended 31 December 2024

10 RELATED PARTIES

As the parish Director of Music, Robert Marles was paid £3,600 (2023: £3,300) during the year. Robert's parents, Judith and Peter Marles were both members of the PCC during the year.

No expenses were paid to the incumbent during the year.

Some reimbursement of expenses was paid to the PCC Secretary and the Churchwardens in relation to small sums for church expenditure. No other payments or expenses were paid to any other PCC member, persons closely connected to them or related parties.

20