## **Annual Vestry and Annual Parochial Church Meeting of the Parish of Lower Wharfe, MAY 18[th] May 2025 12noon MINUTES**
Opening prayers led by Revd. Nick
## In attendance
Revd Nick Morgan, Emma Hunter, Paul Hampson, Marcus Orton, Kate Kennedy, Judith Dahlgreen, Robert Wivell, Chips Browning, Linda Richards, Yvonne Gibson, Doreen Lister and Revd Hannah. Steve Aston and Molly Browning
## Apologies for absence
Niki Hampson, Jillian Lawson, Lyn Smith, Fiona Robinson, Revecca Lobb, Anne Palmer and Jillian Lawson
_To make any decisions valid, the quorum of PCC members needs to be a third of total number of members. Total number of members = 17 To be quorate we need (5.6)_ _**6** PCC members._ 11 PCC members in attendance
## **Annual Vestry Meeting**
- Election of Churchwardens. ASB Chips Browning / Jillian Lawson 2025-2026
- STM Kate Kennedy / Judith Dahlgreen 2025-2026
- STP Doreen Lister 2025-2026
Thanks given to all Churchwardens. Thanks given to Niki Hampson for her service as churchwarden at St. Mary’s. It is
All correct paperwork collated and seen by Revd Nick
## **Elections and appointments (VCC/PCC/Representatives)**
- Election of deanery synod representatives (every three years) ASB – Mike Ingram elected for the term 2025-2028
- STM – Marcus Orton to continue to until 2027
- Rebecca Lobb – elected for the term 2025-2028
- STP -no representative (Mike Ingram sends notes to Doreen Lister)
- Election of parochial representatives of the laity to the parochial church council.
- _PCC Members: LW PCC can have 15 members, we have 16 inc Churchwardens- Worked out from_
- _Church Representation Rules. The number permitted is linked to Electoral Role. (LW 222) Electoral role 50 = 6 PCC members_
_50-100 =9 PCC members_
_**100-200 = 12 PCC members (182)**_
_200 – 300 = 15 PCC members_
## _**Elections to PCC**_
ASB – Linda Richards elected for the term 2025-2028
Yvonne Gibson to continue until 2027
Anne Palmer and Emma Hunter to continue until 2026
Treasurer – Joanne Wilkinson
STM – Robert Wivell to continue until 2027
Treasurer - Paul Hampson
## STP - Fiona Robinson, Emma Hunter and Lyn Smith to continue until 2026 Treasurer – Fiona Robinson
## _**VCC members**_
ASB Anne Palmer, Emma Hunter (1 year remaining)
Yvonne Gibbson and Linda Richards (2 years remaining)
STM David Coates and Rachel Ranby (1 year remaining)
Kate Kennedy, Barbara Neale, Paul Hampson and Judith Dahlgreen (2 years remaining)
Marcus Orton, Robert Wivell, Penny Stables, Rebecca Lobb, Steve Aston, Gloria Higgins and Simon Suter (3 years remaining)
STP Julia Newman, Fiona Robinson Audrey Fothergill, Anne Kilby, Janet Johnson and Emma Hunter (1 year remaining)
All correct paperwork collated and seen by Revd Nick
- Appointment of sides persons / Eucharist Ministers is delegated to individual VCCs See below
- Appoint the independent financial examiner or auditor to the PCC for a term of office ending at the close of the next annual meeting, provided that such person shall not be a member of the council. Ivan Mortimer of Mortimer and Co. Chartered Accountants, Boston Spa, is currently and will continue to be Lower Wharfe Independent Examiner.
LW PCC.
Proposed by Paul Hampson Seconded by Steve Aston
Unanimously passed by all. PCC Members 11 in attendance
- Appoint the independent examiners or auditors to the VCCs for a term of office ending at the close of the next annual meeting, provided that such person shall not be a member of the council. STM VCC independent examiners or auditors – Ivan Mortimer of Mortimer and Co. Chartered Accountants, Boston Spa
ASB VCC independent examiners or auditors Rupert Engley
STP VCC independent examiners or auditors – Angus Shaw
The appointment of Independent Examiners is devolved to VCC level.
The Chair proposes that the three independent examiners are appointed for our churches.
- Unanimously passed by all. PCC Members 11 in attendance
## **Annual Parochial Church Meeting**
- Minutes of the previous APCM May 2024 ( _distributed prior to the meeting)_ Proposed by Judith Dahlgreen Seconded by Chips Browning
All in agreement they show a true record of proceedings
- Matters arising which are not covered elsewhere in the reports. Corrections needed – Doreen Lister is not the Electoral roll reporter, this is Lyn Smith The PCC agree this is a true record of the proceedings from May 2024 All correct paperwork collated and signed by Revd Nick
## **Reports**
To receive reports as follows: (these are presented in written form and distributed prior to meeting).
- (a) Reporting of the numbers on the new electoral roll across Lower Wharfe. This year is the year the roll is refreshed, new election forms sent out and new figures.
- Lower Wharfe Electoral Roll is **182** in total (227 in 2024)
ASB – Jillian Lawson **44** _(41-2024 / 41-2023 / 37 – 2022 / 42-2021 / 41-2020)_
STM – Paul Hampson **106** _(133-2024 / 1220-02023 / 130-2022 / 132-2021 139-2020)_ STP – Lyn Smith **32** (48-2024 / 47-2023 / 46-2022 / 47-2021 / 47-2020)
- (b) Presentation of the Annual Parish Report, which shall include:
- Annual Report (Vicar’s Report) of the proceedings of the parochial church council and the activities of the parish generally (to include a statement as to whether the council has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016) _(from Nick Morgansee report booklet)_
The chair proposed that these reports are received as presented.
- Unanimously passed by all. PCC Members 11 in attendance
- The Financial Statements of the Council for the year ending 31st December immediately preceding the meeting audited or independently examined; _(from Paul Hampson)_ The chair proposed that these reports are received as presented.
- Unanimously passed by all. PCC Members 11 in attendance
- Report on the fabric, goods and ornaments of the churches of the parish;
- Discussed at VCC level _No comments_
- Report on the proceedings of the Deanery Synod Discussed at VCC level _No comments_
- Report from the Safeguarding Officer _(from Emma Hunter – see report booklet)_ No comments
- Report on our Multiply Ministry (from Jo Davies - _see report booklet) No comments_
- Pastoral report ( _from Revd. Trish - see report booklet) No comments_
- Any other reports presented to the meeting _(see report booklet) No comments_
Thanks given to Janet McBride for her 18 years running The Ark, we look forward to what the future holds for Janet’s ministry.
Thanks given to Emma Hunter for her work as Safeguarding Officer.
## Reflection on the reports, and commentary on all the roles within Lower Wharfe.
The chair proposed that these reports communicated a correct record of what was happening in the Parish. Unanimously passed by all. PCC Members 11 in attendance
## **Safeguarding**
- Emma Hunter continues to be the Parish Safeguarding Office, with support from Victoria Gausden (STL) Proposed by Nick Morgan Seconded by Linda Richards
- Unanimously passed by all. PCC Members 11 in attendance
## **The PCC shall:**
1) Adopt The House of Bishops ‘Promoting a Safer Church; safeguarding policy statement’. Adopting the House of Bishops "Promoting a Safer Church; safeguarding policy statement" cofe-policy-statement.pdf (churchofengland.org) ) –
As a PCC we adopt the House of Bishops "Promoting a Safer Church; safeguarding policy statement." We also agree to adopt and approved the Safeguarding policy, Policy of recruitment of ex-offenders, procedure for dealing with safeguarding allegations and concerns, lone worker policy, responding to domestic abuse policy and the benefice safeguarding privacy notice Proposed by Nick Morgan Seconded by Doreen Lister
• Unanimously passed by all. PCC Members 11 in attendance
- 2) Safely Recruit, Support and Train all church officers who work with children and vulnerable adults.
- 3) Display the appropriate information.
- 4) Review and report progress regularly. 5) Respond by creating a respectful environment within which safeguarding concerns can be raised.
- Policies and procedures (sent out for prior reading)
- Procedure for dealing with safeguarding allegations or concerns – to be to be adopted and approved
- Lone worker policy - to be to be adopted and approved
- Responding to Domestic abuse policy- to be to be adopted and approved
- Safeguarding privacy notice - to be to be adopted and approved
- Live streaming policy - to be to be adopted and approved
- Action Plan from The Parish Dashboard– to be approved.
- The use of the Parish Safeguarding Hub – to be approved.
- The chair proposed that these policies and plans are adopted and approved
Unanimously passed by all. PCC Members 11 in attendance
## Training and DBS
- New members to PCC must complete training, existing members to have completed this ideally by end of next week.
- Deanery synod representatives should be completing safeguarding training, as they are considered "Church Officers" within the Church of England and therefore have a responsibility to ensure a safe environment for all. They are part of the broader group of church officers who are expected to complete appropriate safeguarding training. They should also have a basic DBS check completed.
- Vergers must complete ‘basic’ safeguarding training
- PCC treasurers must complete ‘basic’ safeguarding training
- All Together Team (Worship leaders) must complete ‘basic’ safeguarding training
## • Holiday Club -
When – 23[rd] , 24[th] and 25[th] July 10am-1pm
Where – St. Mary’s Church Who – St. Mary’s Team
What - All God’s Creatures
A full risk assessment will be produced and relevant DBS checks and safeguarding training will have taken place prior to 23[rd] July
Are PCC are content with the planning of the Holiday Club and understand that without the required number of volunteers this will not go ahead
The PCC are content with the planning of the Holiday Club and understand that without the required number of volunteers this will not go ahead.
• Unanimously passed by all. PCC Members 11 in attendance
## **Policies across the Benefice**
The following policies written by Revd. Nick, sent out prior to meeting for reading. The policies need to be reviewed and adopted yearly
Church complaints Policy, CCTV Policy, Health and Safety Policy, Conflicts of Interest Policy, Contracts / Pay Policy, Data Protection Policy, Disciplinary Policy, Equal Opportunities Policy, GDPR Policy, Legacy Policy , Lone Worker Policy, Risk Management Policy, Social Media Policy, Volunteering Policy and Whistleblowing Policy.
The chair proposes that the PCC adopts and implements the listed policies.
• Unanimously passed by all. PCC Members 11 in attendance
A PCC team to be selected, to oversee and be reflective on all Lower Wharfe Policies. Marcus Orton, Judith Dahlgreen and Revd Hannah volunteered for this role.
• Unanimously passed by all. PCC Members 11 in attendance
## **The Next Lower Wharfe PCC meeting will be held on Monday 23[rd] June at 7.30pm, St Peter’s Church.**
|**SIDES PERSONS**|||
|---|---|---|
|**ASB**|**STM**|**STP**|
|**Dolly Mullen**
**Val Moorcroft**
**Margaret Guy**
**Pat Allen**|**Alastair Atkinson**
**Alastair Bowie**
**Louise Bowie**
**David Coates**
**Judith Dahlgreen**
**Pete Etherington**
**Niki Hampson**
**Paul Hampson**
**Kate Kennedy**
**Janet McBride**
**Alastair Rattray**
**Chris Rattray**
**Penny Stables**
**Simon Suter**
**Vanda Walton**
**Anne Wivell**
**Robert Wivell**|**Audrey Fothergill**
**Sue Kitchen**
**Fiona Robinson**
**Angus Shaw**|
## **EUCHARISTIC MINISTERS**
|**ASB**|**STM**|**STP**|
|---|---|---|
|**Andy Beaumont**
**Chips Browning**
**Molly Browning**
**Kate Lofthouse**
**Anne Palmer**|**Joy Bowers**
**Tony Bye**
**Pat Dickinson**
**Niki Hampson**
**Sheila Harper**
**Kate Kennedy**
**Janet McBride**
**Rachel Ranby**
**Penny Stables**
**Carole Thomas**
**Anne Wivell**
**Peter Wood**|**Doreen Lister**|
# **PARISH OF LOWER WHARFE**
# **INCORPORATING THE CHURCHES OF**
St Mary the Virgin; Boston Spa All Saints’; Bramham St Peters’; Walton
**ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2024**
## **VICAR**
Rev Nick Morgan
## **BANK**
HSBC Plc. 11 North Street Wetherby LS22 6NT
## **INDEPENDENT EXAMINER**
I Mortimer, Chartered Accountant
1
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTRY DEANERY: DIOCESE OF YORK**
## **TREASURER’S REPORT**
The Parish of Lower Wharfe incorporates the former Parishes of St. Mary The Virgin, Boston Spa, All Saints, Bramham and St. Peter’s, Walton. These accounts represent an amalgamation of the transactions of the three individual Churches for the year ended 31[st] December 2024
A bank account in the name of the Parish of Lower Wharfe is operated with HSBC Bank in Wetherby. Each Church continues to deal with its own finances through its own bank accounts and to be responsible for the payment of its own expenses including those due to the Diocese of York and the New Ainsty Deanery, under powers delegated to each Village Church Council (VCC) by the PCC of Lower Wharfe.
The financial statements of each Church have been approved by their respective VCCs at their Annual Meetings and what is shown on the following pages is a consolidation of those results.
## TREASURER
2025
2
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY: DIOCESE OF YORK**
## **Independent Examiners Report to the PCC of Lower Wharfe, Boston Spa**
I report on the accounts of the church for the year ended 31 December 2024, which are set out on pages 4-14.
## **Respective responsibilities of Trustees and Examiner**
The church’s trustees are responsible for the preparation of the accounts. The church trustees consider that an audit is not required for this year under Section 144(2) of the charities Act 2011 (the 2011Act) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the General Directions by the Charity Commissioners (under section 145(5) (b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the General Directions given by the Charity commissions. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given on whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiners Statement**
Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the act and my qualification is as shown below.
In connection with my examination, no matter has come to my attention:
- 1) Which gives me reasonable cause to believe that in any material respect the requirements. • to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the requirements of the 2011 Act have not been met; or
- 2) To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
………………………………………….
Mortimer & Co Chartered accountants
- 1 Ashfield Paddock, High Street, Boston Spa, LS23 6UW
3
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY: DIOCESE OF YORK**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 December 2024
||**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**Funds**
**£**|**Endowment**
**Funds**
**£**|**Total**
**2024**
**£**|**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|
|**INCOME AND**
**ENDOWMENTS**|||||||
|VoluntaryIncome|2(a)|133509|803|5365|139677|117861|
|Activities forgeneratingFunds|2(a)|19751|863||20614|18706|
|Income from investments|2(c)|2557|92|1915|4564|4614|
|Church Activities|2(d)|26127|||26127|23365|
|**TOTAL INCOME**||**181944**|**1758**|**7280**|**190982**|**164546**|
||||||||
|**EXPENDITURE**|||||||
|Church Activities|3(a)|162988|2206||165194|179772|
|RaisingFunds|3(b)|2524|||2524|1897|
|**TOTAL EXPENDITURE**||**165512**|**2206**||**167718**|**181669**|
||||||||
|**NET INCOME /**
**(EXPENDITURE) BEFORE**
**INVESTMENT GAINS**||16432|(448)|7280|23264|(17123)|
||||||||
|**NET GAINS/(LOSS) ON**
**INVESTMENTS**||1420||200|1620|4248|
||||||||
|**NET INCOME /**
**(EXPENDITURE)**||17852|(448)|7480|24884|(12875)|
||||||||
|**EXCEPTIONAL ITEM –**
**Stonework**||||||(8924)|
||||||||
|**TRANSFER BETWEEN FUNDS**|||||||
||||||||
|**NET MOVEMENT IN FUNDS**||17852|(448)|7480|24884|(21799)|
||||||||
|**Total funds brought forward**||87096|32528|54947|174571|196370|
||||||||
|**Total Funds carried forward**||104948|32080|62427|199455|174571|
||||||||
4
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **BALANCE SHEET**
As at 31[st] DECEMBER 2024
||**Notes**||**2024**
**£**||**2023**
**£**|
|---|---|---|---|---|---|
|**FIXED ASSETS**||||||
|Tangible|5||1||1|
|Investments|-|||||
|Total|||**1**||**1**|
|||||||
|**CURRENT ASSETS**||||||
|Investments|6(a)||101295||99675|
|Debtors andprepayments|6(b)||19682||22664|
|Short term deposits|||70993||52874|
|Cash at Bank|||25748||38026|
|Total|||**217718**||**213239**|
|||||||
|**LIABILITIES**||||||
|Creditors amounts falling due within one
year|7||**18263**||**38669**|
|||||||
|**NET CURRENT ASSETS/ LIABILITIES**|||**199455**||**174570**|
|||||||
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|||**199456**||**174571**|
|Creditors amounts fallingdue after oneyear||||||
|||||||
|**TOTAL NET ASSETS**|||**199456**||**174571**|
|||||||
|**PARISH FUNDS**|9&10|||||
|Unrestricted|||104949||87096|
|Restricted|||32080||32528|
|Endowment|||62427||54947|
|Total|||**199456**||**174571**|
5
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY SYNOD: DIOCESE OF YORK**
Notes to the Financial Statements for the year ended 31 December 2024
## **ACCOUNTING POLICIES**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 in accordance with the format of the model statements (accruals basis) set out in the church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the regulations ‘true and fair’ provisions. It is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting Charities (SORP (FRS102)).
## **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.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where sufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
## **Tangible fixed assets for use by the charity**
These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their anticipated residual fair value over their estimated useful lives as follows:
- Fixtures and fittings 20 years
- Computers 3 years
## **Investments**
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end.
## **Short term deposits**
These are the cash held on deposit with the building or the bank.
6
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **2. INCOME AND ENDOWMENTS**
||**Unrestricted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total**
**2024**
**£**||**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|**2(a) Voluntary Income**||||||||||
|Planned Giving:||||||||||
|Gift Aid Donations|70193||||||70193||72912|
|Tax recoverable|25261||123||||25384||22629|
|Other||||||||||
|Collections (Open
Plate)|13384||||||13384||9911|
|Donations|14671||680||||15351||12409|
|CommunityFundgrant|||||5365||5365|||
|Legacies|10000||||||10000|||
|Total|**133509**||**803**||**5365**||**139677**||**117861**|
|||||||||||
|**2(b) Activities for**
**Generating funds**||||||||||
|Parish Magazine
(advertising)|6807||||||6807||5020|
|Fundraising|12944||863||||13807||13686|
|Total|**19751**||**863**||||**20614**||**18706**|
|||||||||||
|**2(c) Income from**
**Investments**||||||||||
|Dividends|1723||||||1723||1261|
|Bank and Building
Societyinterest|834||92||1915||2841||3353|
|Total|**2557**||**92**||**1915**||**4564**||**4614**|
|||||||||||
|**2(d) Income from**
**Church activities**||||||||||
|Fees from Weddings
and Funerals|16774||||||16774||15502|
|Parish Magazine
(Sales)|1465||||||1465||1703|
|Coffee, refreshments
and sundries|3425||||||3425||3344|
|Rental Income|4463||||||4463||2816|
|Total|**26127**||||||**26127**||**23365**|
|||||||||||
|**Total Income**|**181944**||**1758**||**7280**||**190982**||**164546**|
|||||||||||
7
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **3. EXPENDITURE**
||**Unrestri**
**cted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total**
**2024**
**£**||**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|3(a)Church Activities||||||||||
|Charitable Giving:||||||||||
|Church Overseas||||||||||
|Home Missions and church
societies|1569||||||1569||5290|
|Secular Charities|487||||||487||580|
|**Total**|**2056**||||||**2056**||**5870**|
|Other Church Expenditure:||||||||||
|Ministry: diocesanparish share|71985||||||71985||67985|
|Clergyexpenses|1195||||||1195||1078|
|Church RunningExpenses|19527||||||19527||27331|
|Repairs and maintenance|18997||||||18997||14499|
|Service Expenses|7565||||||7565||5962|
|SundaySchool & Youth Work||||||||||
|Church Magazine Costs|10255||||||10255||10557|
|Salaries and wages|19244||||||19244||18295|
|Café Church|4000||||||4000||2592|
|Printing,stationery& Sundries|7829||862||||8691||5897|
|Live Streaming||||||||||
|Deanerycosts|335||||||335||334|
|Organ Costs and Scholarship|||1344||||1344||1000|
|Upkeep of Church Fabric
expenses – Endowment Fund|||||||||**18372**|
|**Total**|**160932**||**2206**||||**163138**||**174262**|
|||||||||||
|3(b)||||||||||
|RaisingFunds|2524||||||2524||1897|
|StewardshipCosts||||||||||
|**Total**|**2524**||||||**2524**||**1897**|
|||||||||||
|**Total Expenditure**|**165512**||**2206**||||**167718**||**181669**|
|||||||||||
8
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **4. STAFF COSTS**
||**Notes**|**2024**
**£**|**2023**
**£**|
|---|---|---|---|
|Wages and salaries||21924|22010|
|Average number of employees||2|2|
## **There were no material pension costs and no payments attached to Social Security Changes**
## **5. FIXED ASSETS (Tangible)**
||**Church**
**Equipment**
**£**|
|---|---|
|Cost at 1stJanuary2024|50339|
|Additions at cost||
|Cost at 31stDecember 2024|50339|
|Total|**50339**|
|||
|Depreciation at 1stJanuary2024|50338|
|Charge for theyear||
|Depreciation at 31stDecember 2024|50338|
|Total|**50338**|
|||
|||
|**Net Book Value at 31st December**2024|**1**|
9
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **6(a) INVESTMENTS**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Market value at 1stJanuary2024|99675|75428|
|Revaluationgain(loss)|1620|4247|
|Purchases||20000|
|Market Value at 31stDecember 2024|101295|99675|
## **6(b) Debtors and prepayments (unrestricted funds)**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Tax recoverable|3731|7078|
|Other debtors|15951|15586|
|Total|19682|22664|
## **7 LIABILITIES**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Amounts falling due in one year
(unrestricted funds)|2524|23675|
|Accruals for utilityand other costs|13868|14886|
|2025 Magazine income received in 2024|1871|108|
|Total|18263|38669|
10
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **8 FUNDS**
NOTE FUNDS: -
Restricted Funds represent (a) income from trusts which may be expended only on those restricted objects provided in the terms of the trust or bequest and (b) donations and grants received for a specific object or invited by the PCC for specific objects for which they are given. Any balance remaining unspent at the end of an accounting period must be carried forwards as a balance of that fund.
The Endowment Fund represents an Endowment Trust the Capital of which is invested in Charifund Units and Charibond Shares and must be retained as a Capital Fund. The income is for the upkeep of the fabric of All Saints’ Church, Bramham.
Unrestricted Funds are general funds which can be used for PCC ordinary purposes.
11
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **9 SUMMARY OF FUND MOVEMENT**
||**Balance at**
**1-1-2024**
**£**||**Incoming**
**Resources**
**£**||**Resources**
**Expended**
**£**||**Investment**
**Gains/(Losses)**
**£**||**Balance at**
**31-12-2024**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|**Unrestricted**
**General funds**|**87096**||**181944**||**165512**||**1420**||**104948**|
|||||||||||
|**Endowment fund**||||||||||
|All Saints’,
Bramham||||||||||
|-Mayman Trust|**54947**||**7280**||||**200**||**62427**|
|||||||||||
|**Restricted funds**||||||||||
|St. Mary’s, Boston
Spa||||||||||
|-Organ fund|4188||809||1410||||3587|
|-Lower Wharfe
Youth Fund|1470||15||396||||1089|
|||||||||||
|All Saints’,
Bramham||||||||||
|-Project
restoration fund|10347||37||||||10384|
|-Open Door|2089||753||400||||2442|
|-ThackwrayTrust|2||||||||2|
|-Organ repair
fund|8384||||||||8384|
|||||||||||
|St. Peter’s,
Walton||||||||||
|Cutter memorial
fund|699||||||||699|
|Church building &
heatingfund|11||||||||11|
|Tower and Fabric
fund|4786||||||||4786|
|Parish share
contribution fund|552||144||||||696|
|||||||||||
|Total|**32528**||**1758**||**2206**||**200**||**32080**|
12
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **10 SUMMARY OF ASSETS BY FUND**
||**Unrestricted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total 2024**
**£**|
|---|---|---|---|---|---|---|---|
|Tangible
fixed assets|1||||||1|
|||||||||
|Current
assets|123211||32080||62427||217718|
|||||||||
|Liabilities:
amounts
falling due
in oneyear|18263||||||18263|
|**Total**|**104948**||**32080**||**62427**||**199455**|
13
# **PARISH OF LOWER WHARFE**
# **INCORPORATING THE CHURCHES OF**
St Mary the Virgin; Boston Spa All Saints’; Bramham St Peters’; Walton
**ANNUAL REPORT AND FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2024**
## **VICAR**
Rev Nick Morgan
## **BANK**
HSBC Plc. 11 North Street Wetherby LS22 6NT
## **INDEPENDENT EXAMINER**
I Mortimer, Chartered Accountant
1
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTRY DEANERY: DIOCESE OF YORK**
## **TREASURER’S REPORT**
The Parish of Lower Wharfe incorporates the former Parishes of St. Mary The Virgin, Boston Spa, All Saints, Bramham and St. Peter’s, Walton. These accounts represent an amalgamation of the transactions of the three individual Churches for the year ended 31[st] December 2024
A bank account in the name of the Parish of Lower Wharfe is operated with HSBC Bank in Wetherby. Each Church continues to deal with its own finances through its own bank accounts and to be responsible for the payment of its own expenses including those due to the Diocese of York and the New Ainsty Deanery, under powers delegated to each Village Church Council (VCC) by the PCC of Lower Wharfe.
The financial statements of each Church have been approved by their respective VCCs at their Annual Meetings and what is shown on the following pages is a consolidation of those results.
## TREASURER
2025
2
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY: DIOCESE OF YORK**
## **Independent Examiners Report to the PCC of Lower Wharfe, Boston Spa**
I report on the accounts of the church for the year ended 31 December 2024, which are set out on pages 4-14.
## **Respective responsibilities of Trustees and Examiner**
The church’s trustees are responsible for the preparation of the accounts. The church trustees consider that an audit is not required for this year under Section 144(2) of the charities Act 2011 (the 2011Act) and that an independent examination is needed.
It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act;
- To follow the procedures laid down in the General Directions by the Charity Commissioners (under section 145(5) (b) of the 2011 Act); and
- To state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s Report**
My examination was carried out in accordance with the General Directions given by the Charity commissions. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given on whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiners Statement**
Since the gross income for the year exceeds the amount provided in section 145(3) of the Act, I confirm that I am qualified to act as Independent Examiner under the provisions of that section of the act and my qualification is as shown below.
In connection with my examination, no matter has come to my attention:
- 1) Which gives me reasonable cause to believe that in any material respect the requirements. • to keep accounting records in accordance with section 130 of the 2011 Act; and
- to prepare accounts which accord with the accounting records and comply with the requirements of the 2011 Act have not been met; or
- 2) To which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
………………………………………….
Mortimer & Co Chartered accountants
- 1 Ashfield Paddock, High Street, Boston Spa, LS23 6UW
3
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY: DIOCESE OF YORK**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the Year Ended 31 December 2024
||**Notes**|**Unrestricted**
**funds**
**£**|**Restricted**
**Funds**
**£**|**Endowment**
**Funds**
**£**|**Total**
**2024**
**£**|**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|
|**INCOME AND**
**ENDOWMENTS**|||||||
|VoluntaryIncome|2(a)|133509|803|5365|139677|117861|
|Activities forgeneratingFunds|2(a)|19751|863||20614|18706|
|Income from investments|2(c)|2557|92|1915|4564|4614|
|Church Activities|2(d)|26127|||26127|23365|
|**TOTAL INCOME**||**181944**|**1758**|**7280**|**190982**|**164546**|
||||||||
|**EXPENDITURE**|||||||
|Church Activities|3(a)|162988|2206||165194|179772|
|RaisingFunds|3(b)|2524|||2524|1897|
|**TOTAL EXPENDITURE**||**165512**|**2206**||**167718**|**181669**|
||||||||
|**NET INCOME /**
**(EXPENDITURE) BEFORE**
**INVESTMENT GAINS**||16432|(448)|7280|23264|(17123)|
||||||||
|**NET GAINS/(LOSS) ON**
**INVESTMENTS**||1420||200|1620|4248|
||||||||
|**NET INCOME /**
**(EXPENDITURE)**||17852|(448)|7480|24884|(12875)|
||||||||
|**EXCEPTIONAL ITEM –**
**Stonework**||||||(8924)|
||||||||
|**TRANSFER BETWEEN FUNDS**|||||||
||||||||
|**NET MOVEMENT IN FUNDS**||17852|(448)|7480|24884|(21799)|
||||||||
|**Total funds brought forward**||87096|32528|54947|174571|196370|
||||||||
|**Total Funds carried forward**||104948|32080|62427|199455|174571|
||||||||
4
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **BALANCE SHEET**
As at 31[st] DECEMBER 2024
||**Notes**||**2024**
**£**||**2023**
**£**|
|---|---|---|---|---|---|
|**FIXED ASSETS**||||||
|Tangible|5||1||1|
|Investments|-|||||
|Total|||**1**||**1**|
|||||||
|**CURRENT ASSETS**||||||
|Investments|6(a)||101295||99675|
|Debtors andprepayments|6(b)||19682||22664|
|Short term deposits|||70993||52874|
|Cash at Bank|||25748||38026|
|Total|||**217718**||**213239**|
|||||||
|**LIABILITIES**||||||
|Creditors amounts falling due within one
year|7||**18263**||**38669**|
|||||||
|**NET CURRENT ASSETS/ LIABILITIES**|||**199455**||**174570**|
|||||||
|**TOTAL ASSETS LESS CURRENT LIABILITIES**|||**199456**||**174571**|
|Creditors amounts fallingdue after oneyear||||||
|||||||
|**TOTAL NET ASSETS**|||**199456**||**174571**|
|||||||
|**PARISH FUNDS**|9&10|||||
|Unrestricted|||104949||87096|
|Restricted|||32080||32528|
|Endowment|||62427||54947|
|Total|||**199456**||**174571**|
5
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NEW AINSTY DEANERY SYNOD: DIOCESE OF YORK**
Notes to the Financial Statements for the year ended 31 December 2024
## **ACCOUNTING POLICIES**
The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 in accordance with the format of the model statements (accruals basis) set out in the church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the regulations ‘true and fair’ provisions. It is also the first year that they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting Charities (SORP (FRS102)).
## **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.
## **Moveable church furnishings**
These are capitalised at cost and depreciated over their useful economic life other than where sufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.
## **Tangible fixed assets for use by the charity**
These are capitalised if they can be used for more than one year, and cost at least £1,500. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.
Depreciation is calculated to write off the capitalised cost of fixed assets less their anticipated residual fair value over their estimated useful lives as follows:
- Fixtures and fittings 20 years
- Computers 3 years
## **Investments**
Investments quoted on a recognised stock exchange or whose value derives from them are valued at market value at the year end.
## **Short term deposits**
These are the cash held on deposit with the building or the bank.
6
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **2. INCOME AND ENDOWMENTS**
||**Unrestricted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total**
**2024**
**£**||**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|**2(a) Voluntary Income**||||||||||
|Planned Giving:||||||||||
|Gift Aid Donations|70193||||||70193||72912|
|Tax recoverable|25261||123||||25384||22629|
|Other||||||||||
|Collections (Open
Plate)|13384||||||13384||9911|
|Donations|14671||680||||15351||12409|
|CommunityFundgrant|||||5365||5365|||
|Legacies|10000||||||10000|||
|Total|**133509**||**803**||**5365**||**139677**||**117861**|
|||||||||||
|**2(b) Activities for**
**Generating funds**||||||||||
|Parish Magazine
(advertising)|6807||||||6807||5020|
|Fundraising|12944||863||||13807||13686|
|Total|**19751**||**863**||||**20614**||**18706**|
|||||||||||
|**2(c) Income from**
**Investments**||||||||||
|Dividends|1723||||||1723||1261|
|Bank and Building
Societyinterest|834||92||1915||2841||3353|
|Total|**2557**||**92**||**1915**||**4564**||**4614**|
|||||||||||
|**2(d) Income from**
**Church activities**||||||||||
|Fees from Weddings
and Funerals|16774||||||16774||15502|
|Parish Magazine
(Sales)|1465||||||1465||1703|
|Coffee, refreshments
and sundries|3425||||||3425||3344|
|Rental Income|4463||||||4463||2816|
|Total|**26127**||||||**26127**||**23365**|
|||||||||||
|**Total Income**|**181944**||**1758**||**7280**||**190982**||**164546**|
|||||||||||
7
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **3. EXPENDITURE**
||**Unrestri**
**cted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total**
**2024**
**£**||**Total**
**2023**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|3(a)Church Activities||||||||||
|Charitable Giving:||||||||||
|Church Overseas||||||||||
|Home Missions and church
societies|1569||||||1569||5290|
|Secular Charities|487||||||487||580|
|**Total**|**2056**||||||**2056**||**5870**|
|Other Church Expenditure:||||||||||
|Ministry: diocesanparish share|71985||||||71985||67985|
|Clergyexpenses|1195||||||1195||1078|
|Church RunningExpenses|19527||||||19527||27331|
|Repairs and maintenance|18997||||||18997||14499|
|Service Expenses|7565||||||7565||5962|
|SundaySchool & Youth Work||||||||||
|Church Magazine Costs|10255||||||10255||10557|
|Salaries and wages|19244||||||19244||18295|
|Café Church|4000||||||4000||2592|
|Printing,stationery& Sundries|7829||862||||8691||5897|
|Live Streaming||||||||||
|Deanerycosts|335||||||335||334|
|Organ Costs and Scholarship|||1344||||1344||1000|
|Upkeep of Church Fabric
expenses – Endowment Fund|||||||||**18372**|
|**Total**|**160932**||**2206**||||**163138**||**174262**|
|||||||||||
|3(b)||||||||||
|RaisingFunds|2524||||||2524||1897|
|StewardshipCosts||||||||||
|**Total**|**2524**||||||**2524**||**1897**|
|||||||||||
|**Total Expenditure**|**165512**||**2206**||||**167718**||**181669**|
|||||||||||
8
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **NOTES (Continued)**
## **4. STAFF COSTS**
||**Notes**|**2024**
**£**|**2023**
**£**|
|---|---|---|---|
|Wages and salaries||21924|22010|
|Average number of employees||2|2|
## **There were no material pension costs and no payments attached to Social Security Changes**
## **5. FIXED ASSETS (Tangible)**
||**Church**
**Equipment**
**£**|
|---|---|
|Cost at 1stJanuary2024|50339|
|Additions at cost||
|Cost at 31stDecember 2024|50339|
|Total|**50339**|
|||
|Depreciation at 1stJanuary2024|50338|
|Charge for theyear||
|Depreciation at 31stDecember 2024|50338|
|Total|**50338**|
|||
|||
|**Net Book Value at 31st December**2024|**1**|
9
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **6(a) INVESTMENTS**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Market value at 1stJanuary2024|99675|75428|
|Revaluationgain(loss)|1620|4247|
|Purchases||20000|
|Market Value at 31stDecember 2024|101295|99675|
## **6(b) Debtors and prepayments (unrestricted funds)**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Tax recoverable|3731|7078|
|Other debtors|15951|15586|
|Total|19682|22664|
## **7 LIABILITIES**
||**2024**|**2023**|
|---|---|---|
||**£**|**£**|
|Amounts falling due in one year
(unrestricted funds)|2524|23675|
|Accruals for utilityand other costs|13868|14886|
|2025 Magazine income received in 2024|1871|108|
|Total|18263|38669|
10
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **8 FUNDS**
NOTE FUNDS: -
Restricted Funds represent (a) income from trusts which may be expended only on those restricted objects provided in the terms of the trust or bequest and (b) donations and grants received for a specific object or invited by the PCC for specific objects for which they are given. Any balance remaining unspent at the end of an accounting period must be carried forwards as a balance of that fund.
The Endowment Fund represents an Endowment Trust the Capital of which is invested in Charifund Units and Charibond Shares and must be retained as a Capital Fund. The income is for the upkeep of the fabric of All Saints’ Church, Bramham.
Unrestricted Funds are general funds which can be used for PCC ordinary purposes.
11
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **9 SUMMARY OF FUND MOVEMENT**
||**Balance at**
**1-1-2024**
**£**||**Incoming**
**Resources**
**£**||**Resources**
**Expended**
**£**||**Investment**
**Gains/(Losses)**
**£**||**Balance at**
**31-12-2024**
**£**|
|---|---|---|---|---|---|---|---|---|---|
|**Unrestricted**
**General funds**|**87096**||**181944**||**165512**||**1420**||**104948**|
|||||||||||
|**Endowment fund**||||||||||
|All Saints’,
Bramham||||||||||
|-Mayman Trust|**54947**||**7280**||||**200**||**62427**|
|||||||||||
|**Restricted funds**||||||||||
|St. Mary’s, Boston
Spa||||||||||
|-Organ fund|4188||809||1410||||3587|
|-Lower Wharfe
Youth Fund|1470||15||396||||1089|
|||||||||||
|All Saints’,
Bramham||||||||||
|-Project
restoration fund|10347||37||||||10384|
|-Open Door|2089||753||400||||2442|
|-ThackwrayTrust|2||||||||2|
|-Organ repair
fund|8384||||||||8384|
|||||||||||
|St. Peter’s,
Walton||||||||||
|Cutter memorial
fund|699||||||||699|
|Church building &
heatingfund|11||||||||11|
|Tower and Fabric
fund|4786||||||||4786|
|Parish share
contribution fund|552||144||||||696|
|||||||||||
|Total|**32528**||**1758**||**2206**||**200**||**32080**|
12
## **PAROCHIAL CHURCH COUNCIL OF LOWER WHARFE**
## **10 SUMMARY OF ASSETS BY FUND**
||**Unrestricted**
**funds**
**£**||**Restricted**
**Funds**
**£**||**Endowment**
**Funds**
**£**||**Total 2024**
**£**|
|---|---|---|---|---|---|---|---|
|Tangible
fixed assets|1||||||1|
|||||||||
|Current
assets|123211||32080||62427||217718|
|||||||||
|Liabilities:
amounts
falling due
in oneyear|18263||||||18263|
|**Total**|**104948**||**32080**||**62427**||**199455**|
13