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2023-12-31-accounts

THE PARISH OF SOWERBY

St. Peter’s Sowerby and St. Mary’s Cottonstones

Charity Number 1132024

ANNUAL REPORT

of the

PAROCHIAL CHURCH COUNCIL

Year ended 31[st] December 2023 Presented at the Annual General Meeting on 28[th] April, 2024

VICAR

Rev. Jeanette Roberts

Vicar’s Report – Report not received

Electoral Roll Officer’s Report

The number on the Electoral Roll at 31[st] December, 2023 remained the same as at 31[st] December, 2022 i.e. twenty four

Robert Jowett

Deanery Synod Report – Report not received

Safeguarding Officer’s Report – No report

St. Mary’s Churchwardens’ Report

We continue to have regular services on the first Sunday of every month. Attendance at these regular services is very low with a congregation average of four people. School led services, which take place a couple of times a year, attract over a hundred people, including thirty adults, and the Crib service on Christmas Eve brings in a crowd of about sixty people. There is also a significant number attending the short Rushbearing service but, in general, the current congregation size is unsustainable.

Buildings & Fabric

The faculty giving permission to deal with the dry rot problem and to take no further action was finally granted in May, sixteen months after the work was actually completed.

In line with the quinquennial report, the lighting in the Social Centre was upgraded with the old fluorescent tubes being replaced with LED tubes. This was financed by the Social Centre.

Issues remain with the integrity of the boundary walls and the trees and shrubs that run alongside those walls. Recently, a three metre section of wall collapsed after a storm and had to be rebuilt at a cost of one thousand pounds. The quinquennial report suggested that the boundary walls could cost up to forty thousand pounds to bring them up to standard.

We also have a problem with water ingress in the tower. The advice of an architect will be needed before this problem can be tackled.

Other work that has been undertaken during the Autumn includes the refurbishment of the front door and remedial work to the small roof adjacent to the car park, which was targeted by metal thieves who broke thirty slates as well as stealing some lead. The repair was the subject of an insurance claim but we still had to pay the excess.

Work planned for 2024 includes the upgrading of the emergency lighting in the building, testing the lightning conductor and retreating wood panels at the rear of the worship area for woodworm There are also problems with the organ but we have been advised to continue to have it serviced

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for now. The woodworm in the lower parts of the organ are inaccessible areas and repairs would be uneconomic.

We will also need to activate the process of closing the graveyard. There is no room for any new graves and we are fighting a losing battle trying to control the spread of brambles and new saplings as well as the growth of the roots of the existing mature trees.

Jim Skelsey and Miriam Asquith

St. Peter’s Churchwardens’ Report

Grassroots CIC continued with their Monday and Wednesday commitment to the community and this, as well as the Community Pantry, has been a welcome addition to the people of Sowerby who need help during the cost of living crisis. Volunteers continue to be the main focus of support for this venture and it is pleasing to see so many who wish to help those who are less fortunate in our society.

The church was once again open for Rushbearing, Heritage Open Days and St. Nicholas Day. The number of people who attend these special services and events show the importance of having the church in Sowerby. The community strives to support these special events and it is pleasing to see the number of people who visit during the events.

The church has continued to operate without a named architect. It is hoped that this will be addressed this coming year and that we will be able to identify a suitable firm. The church remains on the at risk register.

Major repairs to the heating system were undertaken early in the year. A section of the pipework was replaced and this did show signs of major blockages in the aging heating system. Despite this, the underfloor pipes seem to be functioning correctly.

The church suffered several thefts of metal. Lightening conductors were stolen from the tower. These were replaced with the insurance company paying most of the costs but the church had to pay the excess. There was also theft of lead flashing from the kitchen roof along with a length of down pipe by the tower door. Although these thefts were reported to the police there is not a great deal that can be done by the police other than increase patrols in the area.

The organ needed some major work to be undertaken and this was paid for by a donation from a visitor to Heritage Open Days. It was a most welcome donation and totally unexpected.

A bus crashed into the churchyard wall near to the west end gate which caused considerable damage. After some lengthy discussions, the bus company’s insurance paid for all the work to be undertaken and this was eventually repaired.

Birds in the tower continue to be a major issue but thankfully the telecoms company appointed cleaners to attend regularly and clean out the chamber above the clock. It is possible that a more permanent solution will be required but this may entail raising a faculty.

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The church continues its association with Community Payback and their excellent work in the churchyard. Their assistance in keeping the churchyard tidy is unparallelled and their efforts should be acknowledged.

The church strives to achieve a level of acceptance for environmental issues. Whilst it is difficult to address this given the age of the building, small wins such as low energy lighting and recycling do go some way to achieve it.

Thanks must go to Rev. Jeanette for her support to all of us and the work that she puts into the benefice. Our thanks also to Rev. Lesley for all she does in the benefice.

Helen Gleave & Ken Cuttle, Church Wardens Janet Jowett, Assistant Church Warden.

Children and Young People’s Report – Report not received

St. Mary’s Social Centre Report

This has been another quiet year for the Centre with the business, Total Brickworks and Keep Fit classes being the only regular users. The building has been used as a polling station, for community meetings, carol singing, Rushbearing, French classes and for parties but only sporadically.

From April, 2024 a “Forest School” will be meeting on Mondays and Fridays. This now has Ofsted approval. In September, it is planned to extend this to four days a week. In preparation for this, we need to upgrade the emergency lighting in the building at an estimated cost of one thousand three hundred pounds.

Financially, the Centre has had a complicated year as there were a number of one off transactions that materially affected the figures.

We received a contribution from the Diocese of One thousand, four hundred and fifty pounds towards energy costs.

We received a VAT refund, mainly from the dry rot work, of three thousand and sixty eight pounds.

We received five thousand pounds from the Fabric Fund to cover the loan capital from the Diocese.

We repaid the Diocesan Loan.

We spent Three Thousand, six hundred and fifteen pounds on upgrading the lighting.

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In total, we had a net income of four thousand, one hundred and sixty nine pounds giving us a bank balance of seven thousand, one hundred and three pounds at the year end.

With increased income from the Forst School, two elections and lower energy prices, the Centre should continue to be in good financial health for 2024.

Jim Skelsey

St. Peter’s Community Centre Report

During the year to 31[st] December, 2023, groups came and went but by the end of the year the Centre was being used every day.

Warm Space continued until Easter and was then replaced by a new venture ‘Public Living Room’ which met on Mondays and Wednesdays from 10.00 a.m. to 2.00 p.m. This group was a place for the community to meet neighbors, chat and make new friends. The group was replaced in November, 2023 by Grass Roots CIC Hub which ran a winter support group, meeting throughout the coldest months. They provided homemade soup, hot drinks and more substantial meals where possible. In addition, there was a range of activities, befriending support and signposting as needed to other charitable and statutory services.

Sadly, Guides and Brownies gave up meeting through lack of leaders and the Dance Group also ceased through lack of numbers.

New groups who began using the Centre during the year were Shimmy with Sian, Learn Italian, Baby Ballet, Keep Active Fitness, Menopause Matters and Little Box. Yoga Classes continued as did Lego Club and Wooley Art Workshop. Grass Roots Nursery used the Centre during school holidays for a Holiday Club and Messy Church changed from being held monthly to only being held on special occasions. St. Peter’s Church’s ‘In It Together’ worship began using the Centre in September, on the second Sunday of each month, rather than holding the service in church.

During the year, Electrical Surveys and PAT Testing were carried out in both the Centre and the Nursery. New floor covering was fitted to the loft stairs and a new fridge purchased for the kitchen together with a fridge/freezer for the old kitchen.

As Landlords, the Centre was required to have an Energy Performance Certificate for Grass Roots Nursery. This was obtained with a rating of ‘B’.

Overall, a good year for the Centre.

Hazel V. Parkin

PARISH of SOWERBY

St.Peter’s SOWERBY and St.Mary’s COTTONSTONES

Charity Number: 1132024

FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL

Year ended 31[st] December 2023

VICAR

Rev. Jeanette Roberts

BANKERS

Virgin Money Waterhouse Street, HALIFAX

Lloyds Bank, Commercial Street, HALIFAX

CCLA Investment Management Ltd LONDON EC4R 3AB

INDEPENDENT EXAMINER

Davina Law 11, Church Close, Sowerby SOWERBY BRIDGE HX6 1HA

Page 1

STATEMENT of FINANCIAL ACTIVITIES for the year ended 31st DECEMBER 2023

INCOMING RESOURCES
2022 Unrestricted Designated Restricted 2023
total Funds Funds Funds total NOTES
Income from Donors
£ 9,469 Planned Giving, (Envelopes & Bank) £10,051 £10,051 1
£ 1,974 Loose collections £1,721 £1,721
£ 1,895 General Donations & Special Efforts £2,019 £2,019 2
£ 56 Donations & Fundraising (St.Peter's Fabric) £92 £92 5
£ - Donations & Fundraising (St.Mary's Fabric) £0
£ 302 Donations (Charities & World Wide Church) £595 £595 3
£ 868 Donations (St.Peter's Organ Fund) £4,400 £4,400 4
£ 2,716 Tax refund - all funds £2,620 £197 £2,817
£ 198 Income from Worship related activities £274 £274 6
Income from Charitable & Ancillary Trading
£ 7,100 Tower & Land Rental (St.Peter's) £7,100 £7,100
£ 7,190 House Rent & Water £7,020 £7,020
£23,018 St.Peter's Community Centre Receipts £26,742 £26,742
£15,142 St.Mary's Social Centre Receipts £10,296 £10,296
Miscellaneous Income
£ 1,200 PCC Fees £1,176 £1,176
£ 592 Diocesan Fees (Weddings etc) £458 £458
£ 340 Organ & Verger Fee's etc. (Weddings & Funerals) £500 £500
£ 484 Graveyard Fees, grants & donations £120 £120 7
£ 145 Receipts for Office/Admin £194 £194 9
Parish Energy Grant £2,900 £2,900 10
Legacy (1, St.Mary’s) £73,250 £73,250 8
Insurance claims £6,343 £6,343 11
£ 337
LPW Grant Scheme re; St.Peter’s repairs £22 £315 £337
Investment Income
£ 338 Bank interest £45 £487 £2,891 £2,936
Total Incoming Resources £35,143 £37,525 £89,160 £161,828
OUTGOING RESOURCES
2022 Unrestricted Designated Restricted 2023
total Funds Funds Funds total NOTES
£ 302 Charities & World Wide Church (per contra) £595 £595 3
£ 5,000 Parish Share (formerly Common Fund) £9,000 £9,000 12
£13,976 Church building running costs & insurance (PCC) £20,885 £20,885
£ 1,643 Church building maintenance £2,157 £2,157 13
£ 742 Costs of Worship & related activities £845 £845 6
£ 978 Ministry (clergy) expenses (gross) £996 £996
£ 10 Graveyard Maintenance & Repairs £15 £15 7
£ 435 Office & Administration expenses £613 £613
£ 960 Organists Salaries £0
£ 99 Costs of Fundraising £60 £60
£ - Costs of Governance £7 £7
Costs of Ancillary Trading
£16,861 St.Peter's Community Centre running costs £29,768 £29,768
£ 6,000 St.Mary's Social Centre running costs £13,107 £13,107
£ 1,772 House Mortgage Repayments & misc costs. £859 £859
Misc. Expenditure
£ 592 Fees to Diocese, etc. (per contra) £458 £458
£ 340 Organist & Verger Fees (per contra) £500 £500
Non-recurring major expenditure
£ 1,830 St.Peter’s Restoration & Quinquennial £7,411 £7,411
£ - St.Peter’s Organ repairs £4,400 £4,400
£19,564 St.Mary’s Repairs, Fees & Quinquennial £3,670 £3,670
Total Outgoing Resources £35,422 £42,876 £17,049 £95,346
Net Incoming- Outgoing Resources -£279 -£5,351 £72,112 £66,482
Transfers between funds
50% Energy Grant from Gen.Fund to St.Mary's Centre -£1,450 £1,450 10
£ 420 House Water from Gen.Fund to St.Peter's Centre -£420 £420
£ 372 “Woolly Art” donations 50% to St.Peter’s Centre -£324 £324
-£ 176 Energy balance from Gen.Fund to St.Mary's Centre -£330 £330 G1
£ 200 St.Mary's Centre from Graveyard Fund £200 -£200
£ 20 Use of St.Peter’s Centre from General Fund -£22 £22
£ 500 St.Mary’s Centre transfer to reserves (10D)
Transfer from St.Mary’s Legacy re; Loan repayment £5,000 -£5,000 8
Fund balances brought forward at 1-1-2023 £8,611 £23,029 £21,971 £53,611
Fund balances carried forward at 31-12-2023 £5,786 £25,425 £88,883 £120,093

Page 2

Statement of Assets and Liabilities - as at 31st December 2023

Total
2022
Fixed Assets
Freehold Building:
£125,000 St.Peter's Centre & School-house
Total fixed assets
Current Assets
£ 152 Misc. Stock Value
£ 2,907 Misc. Fixtures, Fittings & Equipment
Balances on Deposit a/c's
£ 566 CBF Deposits (3D, ...88)
£ 11,102 St.Peter's Centre Deposit (4D, ...89)
£ 4,989 Graveyards (5D, ...90)
£ 11,131 St.Peter's Fabric (8D, ...91, gen)
£ 1,158 St.Peter's Fabric (8D, ...91, Bells)
£ 1,385 St.Mary's Fabric (10D, ...92)
£ 3,308 St.Peters Organ Fund (12D, ...93)
Balances on current accounts;
£ 862 General Fund (Virgin Money)
£ 7,184 General Fund (Lloyds Bank)
£ 9,083 St.Peters Community Centre
£ 2,844 St.Mary's Church Social Centre
£ - Cash in hand (All funds)
£ 1,806 Sundry Debtors (All Funds)
Total current Assets
Liabilities
Amounts falling due within one year
£ 1,108 St.Mary’s repair loan (1 year)
£ 2,026 Sundry Creditors (All funds)
Total current Liabilities
Net current Assets/Liabilities
Total assets less current liabilities
Amounts falling due after one year
£ 3,118 St.Mary’s repair loan (residue)
Net Assets/Liabilities
The Church Funds
£23,237 Restricted Funds
£149,751 Designated Funds
£7,354 Unrestricted Funds
£180,342
TOTAL CHURCH FUNDS
NOMINAL LIABILITY
-£185,164 Shortfall on Common Fund (Diocese)
Unrestricted
Designated
Restricted
Total
Funds
Funds
Funds
2023
Notes
£125,000
£125,000
14
£125,000
£125,000
£184
£184
15
£158
£1,073
£950
£2,180
16
£591
£591 G2,G3
£11,589
£11,589
G3
£5,123
£5,123
G3
£9,358
£9,358
G3
£1,267
£1,267
G3
£68,476
£68,476
G3
£3,659
£3,659
G3
£766
£766
17
£4,428
£4,428
17
£6,822
£6,822
£7,013
£7,013
£0
£4,400
£4,400
19
£5,944
£30,897
£89,016
£125,857
8
£1,374
£1,374
20
£1,374
£0
£0
£1,374
£4,570
£30,897
£89,016
£124,483
£4,570
£155,897
£89,016
£249,483
£0
8
£4,570
£155,897
£89,016
£249,483
£89,016
£89,016
£155,897
£155,897
£4,570
£4,570
£4,570
£155,897
£89,016
£249,483
-£200,760
19

Page 3

SOWERBY PAROCHIAL CHURCH COUNCIL Notes to the Financial Statements, year ended 31[st] December 2023

  1. Not all of this amount is available for Gift Aid tax claim as not all envelopes are gift aided.

2. “Special Efforts”

Item INCOME Rushbearing £ 430 Car Boot Sale £ 78 Heritage Weekend £ 22 Ladies Night £ 131 Christmas Fayre £ 434 Card sales £ 57

“Charities & World Wide Church”

Made up of; Childrens Society £ 595 Per Contra

  1. Restricted Donation.

  2. Guide book sales £40, “Bells” fund £52 (to Fabric Fund.)

Worship Related Activities Account”

ITEM INCOME EXPEND
Worship Activities £ 0 £ 200
Coffee Stall £ 158 £ 0
Altar Requisites £ 21 £ 365
Music etc £ 64 £ 127
Children & young people £ 32 £ 153
  1. Graveyards made a surplus for the year of £139, including interest.

  2. From estate of the late Helena Chapman of Ilkeston, Derbyshire. £5k of this amount was transferred to St.Mary’s Social Centre to pay off the outstanding Diocesan Loan

  3. from St.Luke’s Norland

  4. A Church Commisioners one-off grant for energy, of £4,350 was paid to Norland Church for the Ryburn Benefice, (3 churches). £2,900 was then received from Norland, of which £1,450 was transferred to St.Mary’s Social Centre.

  5. Relating to the theft of lead from both churches, and the theft of copper from St.Peter’s Lightning Conductor.

  6. Assessment for 2023 was £25,890 of which we paid £9,000 (34.8%)

  7. St.Peter’s £1,857 St.Mary’s £300

  8. St.Peter’s Centre, including the School House, was purchased from the Diocesan Board of Education in 2003 for a privately agreed price of £80,000. The current price is based on the Land Registry house price inflation calculator, although the mixed designation of the building makes the current valuation somewhat theoretical. A separate valuation for insurance purposes obtained during 2013 put the reinstatement cost at £985,000

Page 4

  1. 46 Guide books @ £4 each.

  2. St.Peter’s PC & Sound System (Refurbished 2019), plus Centre Chairs & A/V equipment, etc.

  3. The PCC currently uses 2 current accounts as of the start of 2006. The Lloyds account is the old St.Peters Church account.

  4. This represents the amount underpaid to the Diocese since 2009. This year the assessment was £25,890 of which we were able to pay £9,000, approx 35%

  5. Arrears on rent payable to St.Mary’s Centre plus additional energy costs payable to St.Peter’s Centre.

  6. St.Peter’s gas used up to Dec 31[st] , to be paid in Feb ‘24.

General Notes .

G1. St.Mary’s Centre Costs

75% of Gas, Water and Electricity costs for St.Mary’s are paid by the St.Mary’s Church Social Centre. In addition the centre pays any cleaning costs. These are all regarded as “trading” costs.

During the year, the Parish pays the electricity and water bills, and the Centre pays the gas bills. At the year end there is then an adjustment payment, this year from the parish to the centre, to arrive at the correct ratio for all three utilities, (75% centre, 25% parish.)

G2. Policy on “reserves.”

Reserve accounts now exist in all categories of funds. Account 3D is the deposit account for the general fund, (ie “free reserves”). It stands at a figure which gives some leeway to deal with cash flow requirements but no more than that. (Currently £591.)

“Designated Funds” are those which have been earmarked for a specific purpose by a vote of the PCC at some time in the past, but could be “undesignated” in the future by a similar vote. Legally they are regarded as “unrestricted”, ie they could be spent for any purpose legitimately allowed for by a PCC.

Restricted accounts contain money which has been given or provided for the specific purposes concerned, and cannot legally be spent on anything else. In order to build up sufficient funds for major projects such as building restoration it may have to stay in the accounts for some time until it can be combined with other funds (eg external grants) in order to fulfil its original purpose. Interest and tax recovered on restricted funds is always retained in the restricted account.

G3. Reserve Account Designations.

Our reserve accounts are held with CCLA Investment Management Ltd. under the fund name “CBF Church of England Deposit Fund”. During 2023 all the account numbers were changed as follows;

ACCOUNT OLD NEW
CBF Deposits (U) **003D *88
Centre Deposit (D) **004D *89
Graveyards (R) **005D *90
St.Peter’s Fabric (R) **008D *91
St.Mary’s Fabric (R) **010D *92
St.Peter’s Organ (R) **012D *93

As these changes were made late in the year, the old account numbers are used in these (2023) accounts. Future years will use the new ones.

RJB

Page 5

ST PETER'S COMMUNITY CENTRE

Accounts as at 31.12.23

2022
RECEIPTS
£13,560
Hire Charges – Day Nursery
£8,532
Hire Charges - General
£300
Uniform Groups
£627
Utilities – Day Nursery
PAYMENTS
£20
Booking refunds
£1,239
Repairs
£11,224
Heat, Light, Water
£2,326
Kitchen & Cleaning Expenses
£1,609
Insurances
£443
Broadband
Misc. Expenses
Deficit as at 31 December 2023
£9,113
Opening Balance
£6,157
Deficit for year
£420
House Water from Gen. Fund
£20
Use of Hall from Gen.Fund
£372
50% Woolly Art Donations from Gen.Fund
£3,000
From reserve account 4D
-£7,000
To reserve account 4D
£9,083
Closing Balance
2023
Notes
£13,560
£7,606
£170
£5,406
1
£26,742
£20
£6,265
£18,767
£2,597
£1,739
£344
£36
£29,768
-£3,027
£9,083
-£3,027
£420
£22
£324
2
£6,822
2022
£4,049
£53
£7,000
£11,102
£9,083
£11,102
-£329
£19,856
£329
£329
£529
Centre Development Fund (Designated) 2023
Notes
£11,102
£487
£11,589
£6,822
£11,589
-£329
£18,083
£329
3
£329
£0
£0
£0
£200
4
£329
£529

Start Balance (a/c 4D)
Interest for year
From operating a/c
TOTAL (in a/c 4D)
Centre Operating Funds (Designated)
Closing Balance (Lloyds)
Add Development Fund (4D)
Less Community Spirit Fund
Year end true picture (Designated)
“Community Spirit” Fund (Designated)

Start Balance (in Lloyds a/c)
TOTAL (in Lloyds Bank)
Paid to CS Group from Centre
Less invoiced expenditure
Residue
Residue from 2021
Add Lloyds Bank
Total funds available

Notes;

  1. Includes arrears of £1,806 from 2022.

  2. “Woolly Art” donations are divided equally between St.Peter’s Church and Community Centre.

  3. No activity with Community Spirits group during 2023

  4. Residue of Community Spirits fund held outside Parish

ST MARY'S CHURCH SOCIAL CENTRE

Page 6

Accounts as at 31-12-23

2022
RECEIPTS
£500
Hire Charges
£7,200 Rental Income
£6,412 Donations
£1,030 Misc Income
PAYMENTS
£2,742 Gas bills
£0
Cleaning & Materials
£1,880 Repairs & Maintenance
£270
Fixtures & Fittings
£1,108 Diocesan Loan Repayments
Surplus as at 31 December 2023
£12,984 Opening Balance
£9,142 Surplus (deficit) for year
£53
Energy balance from General Fund
£200
Grass cutting from Graveyard Fund
-£1,000 To Fabric Fund (10D)
-£17,235 Dry Rot Eradication
-£1,300 Fees
50% Energy Grant from General Fund
From Legacy re; Loan repayment
£2,844 Closing Balance
2023
Notes
£690
£6,000
1
£543
£3,064
2
£10,296
£4,781
£0
3
£4,435
£3,892
4
£13,107
-£2,811
Designated
£2,844
-£2,811
£330
£200
£0
£0
£0
£1,450
£5,000
4
£7,013

Notes;

  1. In arrears as at 31-12-23

  2. LPW grant re VAT on dry rot repairs from 2022

  3. Cleaning has been done by volunteers for the past 3 years

  4. Loan was paid off using part of £5k from Chapman legacy.