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2024-12-31-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 2024 Presented at the Annual General Meeting on 27[th] April, 2025

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, 2024 remained the same as at 31[st] December, 2023 i.e. twenty four

Robert Jowett

Deanery Synod Report – Report not received

Safeguarding Officer’s Report – Report not received

St. Mary’s Churchwardens’ Report

The congregation continued to meet on the first Sunday of each month with an average attendance of four people, broadly the same as in the previous year.

The Rushbearing festival brought large numbers into the building in September, many of whom attended the traditional short service.

The Crib Service on Christmas Eve was also very well attended and is a popular service with fifty five adults and ten children enjoying the service.

School led services were also extremely well attended. So much so that the younger children have to sit on the floor as every other seat is taken. There were two of these services during the year with the Harvest Festival having an attendance of eighty five children and forty three adults.

There were two funerals during the year and one service for the burial of ashes. There were no weddings.

Due to the low number of worshippers, the decision was made in November to consult with the Archdeacon and the local community on the future for the building and the Church. The current position was clearly unsustainable. The Millbank group have responded to the call for action and are working with the Vicar and the Church Wardens to develop proposals for the future. The immediate effect of this in 2025 has been an increase in attendance, with the last three services all having a congregation in double figures.

The building is in quite good condition but there is water ingress in the tower and it had been estimated that it could cost £30,000 to remedy this problem. The boundary wall also needs attention and rebuilding this could cost £40,000. Funds are available for both of these projects but as yet there has been no enthusiasm to start these until the future of the building has become clearer. Earlier in the year, part of the wall collapsed after a storm and a a repair costing £1,000 was effected.

-2-

St. Mary’s Churchwardens’ Report (continued)

After a gap of ten years, the lightning conductor was tested and failed. Remedial work has taken place to bring this up to the latest standard which involved the burial of a metal cage adjacent to the tower. Routine maintenance on the fire equipment and the emergency lighting have taken place as has the regular grass cutting. However, there are large swathes of the graveyard that are covered by brambles and the lack of any space to put green waste has hampered attempts to tidy the area.

After twenty years of continuous service as a Church Warden, I will be stepping down at the end of April, 2025 so this will be my last report. The congregation will need to find someone to carry out many of the tasks and duties that I currently fulfill for the smooth running of the building.

Jim Skelsey

St. Peter’s Churchwardens’ Report

The church was once again open for Rushbearing, Heritage Open Days and St. Nicholas Day. The numbers attending church services remain about the same but when the special services take place the church is filled. It shows the importance of having this church in Sowerby and the importance of the church within the community. Heritage Open Days still attracts new and returning visitors. The pleasure that people show when seeing the church for the first time is extremely rewarding.

Grassroots CIC continue to provide a service to the community with their sessions in St. Peter’s Community Centre. In August a new venture of a community lunch commenced on Fridays and their Wednesday commitment continued. The Community Pantry continues to assist those who need help. Volunteers from outside the church family continue to help at both sessions.

Sowerby Parish appointed Matthew Northover of Purcell’s to be the Inspecting Architect for the Parish. Matthew has reviewed both St. Peter’s fabric and St. Mary’s fabric. The church remains on the at risk register.

The church once again suffered from theft of metal. A section of lead piping was stolen from outside the tower door and lead flashing was stolen from the kitchen roof. Unfortunately, the first signs of lead flashing being stolen was an ingress of water into the kitchen. This did result in two light sensors being damaged. Although the insurance covered the majority of the cost, the church still had to pay the excess.

Birds are still able to access the tower despite the best efforts of the telecoms company appointed cleaners. The telecoms company do intend replacing all the louvres in the tower but no date has been given for this to take place.

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

-3-

St. Peter’s Churchwardens’ Report (continued)

The church strives to achieve a level of acceptance for environmental issues. Nothing major has been undertaken this year but we do continue with low energy lighting and recycling.

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

Activity in the Social Centre has been at a very low level this year.

As a result, the lighting in the centre was upgraded with the old fluorescent tubes being replaced with LED tubes at a cost of £1864 vat inc.

A new lawn mower was also purchased at a cost of £464.

However, at the end of August, the anchor tenant of the Social Centre, Total Brickworks, went into administration. Plans for the growth of children’s activities also disappeared so the income of the centre was reduced to almost nothing.

Earlier in the year, we had benefited from two elections (£500) and Rushbearing brought in £400 of which £200 was donated to the parish but, from September onwards, there was virtually no income. There was an increase in the use of the building by the Millbank group but replacing the £600 per calendar month rent from Total Brickworks is a tall order.

A claim for £3,600 has been lodged with the Administrators but there is little chance of receiving anything. We are also waiting for the Administrators to remove the business records and files from the office space and storeroom.

The financial position at the end of 2024 was as follows:-

Start Balance 7013
Income 5285
Expenses 5486
Net Loss 202
End Balance 6811

With careful management, the Centre has about two years of cash.

-4-

As I am stepping down as Church Warden, a de facto caretaker will need to be appointed to run the building.

Jim Skelsey

St. Peter’s Community Centre Report

The Centre continued to thrive during the year, still being used every day of the week.

Some groups left – Learn Italian and Keep Active Fitness but were replaced by others.

The weekly lunch held on a Wednesday is no longer held but a Community Lunch run by Grassroots CIC Hub is held on a Friday. On a Wednesday, CIC Hub use the Centre as a place for the community to meet, chat and have fun

,

The stalwarts continued – Yoga, Baby Ballet, Lego Club, Woolly Arts Workshop and Menopause Matters.

It was decided that the carpet on the stage should be replaced by Lino and the Centre Committee also looked into replacing the lighting as fluorescent tubes were becoming harder to obtain. Neither of these projects had materialized by the year end.

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 2024

VICAR

Rev. Jeanette Roberts

BANKERS

Virgin Money Waterhouse Street, HALIFAX

Lloyds Bank, Commercial Street, HALIFAX

CCLA Investment Management Ltd LONDON EC4R 3AB

INDEPENDENT EXAMINER

Page 1

STATEMENT of FINANCIAL ACTIVITIES for the year ended 31st DECEMBER 2024

INCOMING RESOURCES
2023 Unrestricted Designated Restricted 2024
total Funds Funds Funds **total ** NOTES
Income from Donors
£10,051 Planned Giving, (Envelopes & Bank) £9,713 £9,713 1
£ 1,721 Loose collections £2,229 £2,229
£ 2,019 General Donations & Special Efforts £1,850 £1,850 2
£ 92 Donations & Fundraising (St.Peter's Fabric) £33 £33 5
£ - Donations & Fundraising (St.Mary's Fabric) £0
£ 595 Donations (Charities & World Wide Church) £780 £780 3
£ 4,400 Donations (St.Peter's Organ Fund) £70 £70 4
£ 2,817 Tax refund - all funds £2,796 £880 * £3,676 10*
£ 274 Income from Worship related activities £165 £165 6
Income from Charitable & Ancillary Trading
£ 7,100 Tower & Land Rental (St.Peter's) £7,466 £7,466
£ 7,020 House Rent & Water £7,020 £7,020
£26,742 St.Peter's Community Centre Receipts £31,974 £31,974
£10,296 St.Mary's Social Centre Receipts £5,823 £5,823
Miscellaneous Income
£ 1,176 PCC Fees £840 £840
£ 458 Diocesan Fees (Weddings etc) £50 £50
£ 500 Organ & Verger Fee's etc. (Weddings & Funerals) £260 £260
£ 120 Graveyard Fees, grants & donations £783 £783 7
£ 194 Receipts for Office/Admin £172 £172 9
£ 2,900 Parish Energy Grant £0
£73,250 Legacy (1, St.Mary’s, residue) £8,398 £8,398 8
£ 6,343 Insurance claims (Churches) £0
£ 337
LPW Grant Scheme re; St.Peter’s repairs £86 £120 £206 11
£ -
LPW Grant Scheme re; St.Mary’s repairs £210 £210
£ - Sowerby Bridge Rushbearing. Grant re; Office £250 £250
£ - Refund re; House Repair Mortgage £54 £54
Investment Income
£ 2,936 Bank interest £53 £597 £4,529 £5,179
Total Incoming Resources £32,442 £38,393 £16,362 £87,197
OUTGOING RESOURCES
2023 Unrestricted Designated Restricted 2024
total Funds Funds Funds **total ** NOTES
£ 595 Charities & World Wide Church (per contra) £780 £780 3
£ 9,000 Parish Share (formerly Common Fund) £5,000 £5,000 12
£20,885 Church building running costs & insurance (PCC) £19,221 £19,221
£ 2,157 Church building maintenance £2,426 £2,426 13
£ 845 Costs of Worship & related activities £544 £544
£ 996 Ministry (clergy) expenses (gross) £997 £997
£ 15 Graveyard Maintenance & Repairs £164 £164
£ 613 Office & Administration expenses £516 £516
£ 60 Costs of Fundraising £144 £144
£ 7 Costs of Governance £0
Costs of Ancillary Trading
£29,768 St.Peter's Community Centre running costs £23,051 £23,051
£13,107 St.Mary's Social Centre running costs £7,224 £7,224
£ 859 House misc costs. £2,651 £2,651 14
Misc. Expenditure
£ 458 Fees to Diocese, etc. (per contra) £50 £50
£ 500 Organist & Verger Fees (per contra) £260 £260
£ - Sowerby Christmas Lights repair (part cost) £166 £166
£ - Tax refund re; Organ donation (2023) £880 £880 10
Non-recurring major expenditure
£ 7,411 St.Peter’s Restoration & Quinquennial £720 £720
£ 4,400 St.Peter’s Organ repairs £0
£ 3,670 St.Mary’s Repairs, Fees & Quinquennial £1,257 £1,257
Total Outgoing Resources £31,665 £30,275 £4,111 £66,051
Net Incoming- Outgoing Resources £777 £8,118 £12,251 £21,147
Transfers between funds
£ 1,450 50% Energy Grant from Gen.Fund to St.Mary's Centre
£ 420 House Water from Gen.Fund to St.Peter's Centre -£420 £420
£ 372 “Woolly Art” donations 50% to St.Peter’s Centre -£255 £255
£ - “Tai Chi” donations 50% to St.Peter’s Centre -£108 £108
£ 330 Energy balance from Gen.Fund to St.Mary's Centre -£0 £0 G1
£ 200 St.Mary's Centre from Graveyard Fund £200 -£200
£ 22 Use of St.Peter’s Centre from General Fund -£20 £20
£ 5,000 Transfer from St.Mary’s Legacy re; Loan repayment
From St.Mary’s Fabric Fund re; Wall Repair £1,000 -£1,000
Fund balances brought forward at 1-1-2024 £5,786 £25,425 £88,883 £120,093
Fund balances carried forward at 31-12-2024 £5,760 £35,546 £99,934 £141,240

Page 2

Statement of Assets and Liabilities - as at 31st December 2024

Total
2023
Fixed Assets
Freehold Building:
£125,000 St.Peter's Centre & School-house
Total fixed assets
Current Assets
£ 184 Misc. Stock Value
£ 2,180 Misc. Fixtures, Fittings & Equipment
Balances on deposit accounts;
£ 591 CBF Deposits (…88)
£ 11,589 St.Peter's Centre Deposit (…89)
£ 5,123 Graveyards (…90)
£ 9,358 St.Peter's Fabric (…91, gen)
£ 1,267 St.Peter's Fabric (…91, Bells)
£ 68,476 St.Mary's Fabric (…92)
£ 3,659 St.Peters Organ Fund (…93)
Balances on current accounts;
£ 766 General Fund (Virgin Money)
£ 4,428 General Fund (Lloyds Bank)
£ 6,822 St.Peters Community Centre
£ 7,013 St.Mary's Church Social Centre
£ - Cash in hand (All funds)
£ 4,400 Sundry Debtors (All Funds)
Total current Assets
Liabilities
Amounts falling due within one year
£ 1,374 Sundry Creditors (All funds)
Total current Liabilities
Net current Assets/Liabilities
Total assets less current liabilities
Amounts falling due after one year
Net Assets/Liabilities
The Church Funds
£89,016
Restricted Funds
£155,897
Designated Funds
£4,570
Unrestricted Funds
£249,483
TOTAL CHURCH FUNDS
NOMINAL LIABILITY
-£200,760 Shortfall on Common Fund (Diocese)
Unrestricted
Designated
Restricted
Total
Funds
Funds
Funds
2024
Notes
£125,000
£125,000
15
£125,000
£125,000
£144
£144
16
£119
£774
£712
£1,605
17
£622
£622
£14,186
£14,186
£5,806
£5,806
£9,162
£9,162
£1,417
£1,417
£79,382
£79,382
£3,918
£3,918
£453
£453
18
£4,685
£250
£4,935
18
£14,548
£14,548
£6,811
£6,811
£0
£1,386
£1,386
20
£5,878
£37,706
£100,790
£144,375
£1,289
£1,289
21
£1,289
£0
£0
£1,289
£4,589
£37,706
£100,790
£143,086
£4,589
£162,706
£100,790
£268,086
£0
£0
£0
£0
£4,589
£162,706
£100,790
£268,086
£100,790
£100,790
£162,706
£162,706
£4,589
£4,589
£4,589
£162,706
£100,790
£268,086
-£221,650
19

Page 3

SOWERBY PAROCHIAL CHURCH COUNCIL Notes to the Financial Statements, year ended 31[st] December 2024

  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 £ 380 Tai Chi (50%) £ 108 Heritage Weekend £ 49 Ladies Night £ 156 Christmas Fayre £ 440 Card sales £ 65 Woolly Art Club (50%) £ 255

3. “Charities & World Wide Church”

Made up of; Childrens Society £ 450 Per Contra Overgate Hospice £ 330 Per Contra

4. Restricted Donation.

  1. Guide book sales £33 (to Fabric Fund.)

  2. Worship Related Activities Account”

ITEM INCOME EXPEND
Worship Activities £ 0 £ 92
Coffee Stall £ 140 £ 0
Altar Requisites £ 25 £ 374
Children & young people £ 0 £ 77
  1. Graveyards made a surplus for the year of £683 including interest.

  2. From estate of the late Helena Chapman of Ilkeston, Derbyshire.

  3. From St.Luke’s Norland.

  4. Retrospective claim for Gift-Aid on donation to Organ Fund (2023), repaid to donor.

  5. 2 invoices, one restricted, one unrestricted.

  6. Assessment for 2024 was £25,890 of which we paid £5,000 (19.31%)

  7. St.Peter’s £2,041 St.Mary’s £385

  8. New boiler installed in house.

  9. 15 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. 36 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. (See also note 12.)

  5. 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 ‘25.

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 ...88 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 £622.)

“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.

RJB

ST PETER'S COMMUNITY CENTRE

Page 5

Accounts for year ended 31.12.24

2023
RECEIPTS
£13,560
Hire Charges – Day Nursery
£7,606
Hire Charges - General
£170
Uniform Groups
£5,406
Utilities – Day Nursery
Insurance claim
PAYMENTS
£20
Booking refunds
£6,265
Repairs
£18,767
Heat, Light, Water
£2,597
Kitchen & Cleaning Expenses
£1,739
Insurances
£344
Broadband
Fixtures & Fittings
£36
Misc. Expenses
Surplus as at 31 December 2023
£9,083
Opening Balance
-£3,027
Surplus for year
£420
House Water from Gen. Fund
£22
Use of Hall from Gen.Fund
£324
50% Woolly Art Donations from Gen.Fund
50% Tai Chi Donations from Gen.Fund
To reserve account 4D
£6,822
Closing Balance
2024
Notes
2023
£13,560
£11,102
£9,795
£487
£8,000
£11,589
£619
£31,974
£6,822
£11,589
£140
-£329
£2,400
£18,083
£15,290
£2,816
£1,391
£370
£329
£145
£500
1
£329
£23,051
£200
£8,923
£329
£529
£6,822
£8,923
£420
£20
£255
2
£108
2
-£2,000
£14,548
Centre Development Fund (Designated)
2024
Notes
Start Balance (a/c ..89)
£11,589
Interest for year
£597
From operating a/c
£2,000
TOTAL (in a/c ..89)
£14,186
Centre Operating Funds (Designated)
Closing Balance (Lloyds)
£14,548
Add Development Fund (..89)
£14,186
Less Community Spirit Fund
£0
Year end true picture (Designated)
£28,734
“Community Spirit” Fund (Designated)
Start Balance (in Lloyds a/c)
£329
Transfer back to Centre Funds
-£329
3
TOTAL (in Lloyds Bank)
£0
Residue from 2021 (outside the parish)
£200
Written off
-£200
4
Add Lloyds Bank
£0
Total funds available
£0

Notes;

  1. Donation to “Grass Roots C.I.C.”

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

  3. No activity with Community Spirits group during 2024 Funds transferred back to Centre. (PCC meeting 8-7-24)

  4. Residue of Community Spirits fund held outside Parish. Funds written off. (PCC meeting 8-7-24)

Page 6

ST MARY'S CHURCH SOCIAL CENTRE

Accounts for year ended 31-12-24

2023
RECEIPTS
£690
Hire Charges
£6,000 Rental Income
£543
Donations
£3,064 Misc Income
PAYMENTS
£4,781 Gas bills
£0
Cleaning & Materials
£4,435 Repairs & Maintenance
£3,892 Diocesan Loan Repayments
Deficit as at 31 December 2023
£2,844 Opening Balance
-£2,811 Surplus (deficit) for year
£330
Energy balance from General Fund
£200
Grass cutting from Graveyard Fund
£0
From Fabric Fund (...92) re; Wall repair
£1,450 50% Energy Grant from General Fund
£5,000 From Legacy re; Loan repayment
2024
Notes
£885
1
£4,200
2
£200
3
£538
4
£5,823
£2,936
£8
£4,281
5
£7,224
-£1,402
Designated
£7,013
-£1,402
£0
£200
£1,000

£7,013 Closing Balance £6,811 Notes

  1. Income up by £500 due to 2 elections

  2. Income down by £1.8k due to tenant going into administration.

  3. Sowerby Bridge Rushbearing Ass’n donation

  4. LPW grant re; VAT on new lighting (2023)

  5. Included £1k for wall repair, £464 for new mower & £1864 for lighting enhancement in Community Centre

SOWERBY PAROCHIAL CHURCH COUNCIL

Finance report for year ending 31-12-2024

2024 was not a year of major financial changes in most of the parish. Overall giving was up slightly, a decrease of 3.3% in planned giving being more than compensated for by an increase of around £500 in loose collections. “General donations and special efforts” were down slightly on last year. As “Woolly Art” and “Tai Chi” sessions take place in St.Peter’s Centre, requiring heating most of the time, the income from these activities is split 50/50 between the parish and the centre. Thanks are due to the small band of people who organise these and other one off events throughout the year.

There was a one off slight increase in the rental income from the tower, due to the new lease starting partway through the year, with its single up front payment boosting the figure, however it must be remembered that from 2025 the annual figure for this item will drop by £3k to £4.1k.

On the output side, the big decrease was in payments to the parish share. 2023 had seen a rise to £9k, but this year it was back down to £5k, the same as is had been in 2022. The boost the previous year had been partly due to the one off parish energy grant, described in last years report. Overall building running & maintenance costs were down by around £1,400, due mainly to a reduction in energy bills from their previous artificial high point.

Restricted funds were boosted by two items. The first was c£8.3k the residue of the legacy from last year, bringing the grand total from this bequest to £81,648, which, apart from £5k used to pay off the loan last year for St.Mary’s dry rot repairs, is now in St.Mary’s Fabric Fund. The second was another hike in interest receipts, boosting the income from bank interest over all funds to over £5k.

St.Peter’s Community Centre had a good year. Receipts were up by 19.5%, while payments were down by 22.5%. Receipts were boosted by an increase of over £2k in general hires, plus another £2.5k from the Nursery to cover utility bills. Payments were down due to the drop from the previous year’s energy spike, combined with a considerable reduction in repair bills. £2k was transferred to the reserve deposit account, which would have been quite a lot more had it not been necessary to hold money back for the improvements to the first floor room used as the parish office, which are ongoing as I write this report. This project will also benefit from a grant of £250 from Sowerby Bridge Rushbearing Association which will go towards improvements to the office facilities.

St.Mary’s Social Centre on the other hand is not such a good news story. Partway through the year the office tenants Total Brickworks went into administration, resulting in a decrease in rental income of £1.8k. There was a modest increase in general hires, but overall there was a deficit of £1.4k. The bank balance at the year end was £6.8k, down a little on the previous year. However it must be remembered that a loss of £6k of income in a full year will quickly wipe this out, which effectively means that from the start of 2026 the financial viability of St.Mary’s is in serious doubt.

Finally I would like to express my thanks to Val Pownall at St.Peter’s Centre and Jim Skelsey at St.Mary’s who for quite a few years now have dealt with the day to day finances of these two establishments with very little involvement from myself, apart from at each year end.

Richard Barnes, Parish Treasurer 3-3-25