THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF KIRKBY STEPHEN hTH MALLERSTANG. CROSBY GARRErr AND SOULBY (Charity Number 1132029) ANNUAL ACCOUNTS AND TRUSTEES REPORT FOR THE PERIOD ENDED 31Yt DECEMBER 2023 ADMINISTRATIVE INFORMATION The Parochial Churth Council of the Ecdesiastical Parish of Kirkby Stephen with Mallerstsng, Crosby Garrett and Soulby (PCC) is part of the Di(Kese of Carlisle wtlhin the Church of England arKI is registered on the Register of Charities wef 7th October 2009. No: 1132029. The coffe8ponden address is: The PCC Secretary, Lunesdale, Rowgate, Kirkby Stephen CA17 4SP The charity does not have a constttLrtion, bui its status is established under sections 2 and 3 of the Parochial Churth Council (Powers) Measure 1956. STRUCTURE GOVERNANCE AND MANAGEMENT The method of appointment of PCC memters is set out in the Church Rewesentation Ruth. All Church attendees are encouraged to register on the Electoral Roll. The full PCC met five times during the year for general business. with an average attendance of 61 Yo. In addttion. we sent representattves to meetings to discuss finanaal arrangements for the new Benefices in our Deanery. At the beginning of the year. PCC representatives were also closely involved in the process of gettirKJ to know members of other parishes who would fomi part of our rEw Benefi,. arKI in the preparation for the licensing in March of our new wiest-in-tharge, Rev Canon Brendan Giblin. PCC members who were serving as at 31 December 2023 Rev Carn Brendan Giblin Wardens.. Jean Hill. lan Alonby. Alan King, Glenys Lumley (Wice£hair). Alan Coates RepSentativeS on the Deanery Synod.. Rosemary Turner. Martin Holdgate (Member of the Diocesan Synod) Elected membe.. Shiela Haughey. Cathy Prime, RebecGa co1ng, Kathleen Rob]'nson, Rob Paisley, Anne Jorysz, Gordon Hutton. David IhThitehead. Maggie Heath Ministy Team.. Canon Carole Marsden, Rev Jean Wright, Rev Judy Polkinhom, Rev Charles Cowling {Ordained 01107123)
AIMS AND PURPOSE The PCC has the resportsibilty of cooperatirvJ in promoting wtlhin the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the Maintenan of all the church FKoperty within the Ecdesiastical Parish of Kirkby Stephen with Mallerstang. Crosby Garrett arKI Soulby. OBJECTIVES AND ACTIVITIES The PCC is committed to enabling as many people as possible to worship at our ¢hurGh and to become part of our parish communty. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our serVIS can involve the many groups that live within our parish. Our ServIS and worship put farth into practi through prayer and scripture, music and sacrament. fyhen planning i)ur activtties for the year. we have considered the Commission's guidance on public benefft and, in particular. the supplementary guidance on ¢hariiies for the advanment of religion. In particular. we try to enable ordinary people to live out their faith as part of our parish community through: . Worship and prayer, leaming about the Gospel" and develo1ng trEir knowIge and trust in Jesus. . Provision of pastoral Ca for people living in the parish. . Mission and outreath wor To facilitate this work, it ts important that we continue to maintain the falC of our Churches. ACHIEVEMENT AND PERFORMANCE Worshlp and Prayer The PCC is keen to offer a range of services during the week and over the course of the year that our communty find both beneficial and spiritually fU111ng. Nonnally Kirkny Stephen Parish Church holds a said service tw[ a month, a choral Servi every Sunday. and additional services at times of festival. St Mary's Mallerstang has two servIS a month and St Andrew's Crosby Garrett has two servIS a month in the summer and one in the wirrter. We8k-day seriices are also held in our churthes. All are welcome to attend our regular seprfices. At present the a 106 parishioners on the joint Electoral Roll of our three parishes. an increase of two since last year. The total average weekly attendance. counted during October. was 82. As well as our regular services, we enable our communtty to celebrate and thank God at the milestones of the journey through lrfe. Through bapb.sm we thank God for the gift of life, in marriage public vows are excharKJed wtih God's blessing and through funeral SeiceS friends and family express their grief and grve thanks for the life which is now complete in this world and to commend the person into Go(fs keeping. There were six baptisms, four weddings and 10 funeralslburials of ashes in our thurches this year. Kirkb Ste hen Parish Church We were pleased to continue welcoming Primary School children for Experience Easter, Haest and Christrnas (the Pentecost equivalent was set aside this year because of the Coronation). Messy Church was postponed. but Carole did aSSemblS at the school and worked with some of the youngest children. The Primary School also lebrated Easter,
Harvest and Christrnas ryth serViS in church: a Christmas setvtce was held for years 7 and 8 of the Grammar School: and a signfficant group of youngsters from unrfomied organisations attended the annual St George's Day service. Regular events. such as the ecumenica5 Remembrance Service and Christmas celebrations (Carols in the Mart, SeNice of Nine Lessons and Carols, Christingle) were well attended. Stma 's Mallersta We have continued with our two services a morth this year. also hekl a Good Friday servi, our traditional Christma5 Eve Anthology ServiGe of readings and carols aThJ Christmas Day Communion Setvice. St Andrew's Crosb Garrett Our usual pattem of serVIS has continued. Vth a Holy Communion servi and Evensong each month dunng the summer; and a monthly Holy Communion Service in viinter. (Xher worship induded special serviS for Mothertng Sunday, Palm Sunday, Good Friday, Easter, the Transfiguration. a 'Hymns and Pimm's evening worship, St Andrew's Day and Christmas. Financial Revie The income and eXplture for the year are shown in the Financial Statements. The charity's financial position remains sound as church life continued to retum to normal after Covid. The TaSUre$ ReF¥)rt otainS further details. Reserves Poli The Trustees recognise that reserves are needed to manage cash fk>w delays where income arrives later than expenditure. Cash in the bank at any one b.me is normally sufficient to cover such delays. The Trustees will regularly consider the levels of cuent and expected income and exFenditure and assess the level of tssh reserrfes required to meet any shortfalls in cash rlpt$ over payments. Approved by the Trustees on 19 February 2024 and signed on their behalf . Chair, Rev Canon BrerKlan Giblin
PAROCHIAL CHURCH COUNCIL
OF
KIRKBY STEPHEN
WITH MALLERSTANG CROSBY GARRETT AND SOULBY
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
Registered Charity Number 1132029
1
United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby Statement of Financial Activities For the period from 01 January 2023 to 31 December 2023
| Unrestricted | Restricted | Endowment | Total | Prior year | |
|---|---|---|---|---|---|
| funds | funds | funds | funds | total funds | |
| Incoming resources | |||||
| Incoming resources from generated funds | |||||
| Voluntary income | 58,955 | 64,312 | 123,267 | 51,678 | |
| Activities for generating funds | 2,413 | 2,413 | 783 | ||
| Investment income | 1,354 | 18,216 | 19,570 | 18,083 | |
| Incoming resources from charitable activities | 10,373 | 65 | 10,438 | 12,911 | |
| Other incoming resources | 3,378 | -473 | 2,905 | 2,094 | |
| Total income | 76,473 | 82,121 | 158,593 | 85,549 | |
| Resources used | |||||
| Cost of generating funds | |||||
| Cost of generating voluntary income | 106 | 106 | 358 | ||
| Fundraising trading cost of goods sold and other costs | |||||
| Investment management costs | 1,789 | 1,789 | |||
| Charitable activities | 86,264 | 8,891 | 95,155 | 64,858 | |
| Governance costs | 1,102 | 2,464 | 3,565 | 2,379 | |
| Other resources used | |||||
| Total expenditure | 87,472 | 13,145 | 100,616 | 67,596 | |
| Net income / (expenditure) resources before transfer | -10,999 | 68,976 | 57,977 | 17,953 | |
| Transfers: | |||||
| Gross transfers between funds - in | |||||
| Gross transfers between funds - out | |||||
| Other recognised gains / losses | |||||
| Gains/losses on investment assets | 2,599 | 2,599 | -4,627 | ||
| Gains on revaluation, fixed assets, charity's own use | |||||
| Net movement in funds | -11,000 | 71,576 | 60,576 | 13,326 | |
| Reconciliation of funds | |||||
| Total funds brought forward | 91,145 | 649,519 | 740,664 | 727,337 | |
| Total funds carried forward | 80,145 | 721,095 | 801,240 | 740,664 |
There may be minor discrepancies in the totals if the pence are not being shown
United Benefice of Kirkby Stephen with Mallerstang. Crosby Garrett and Soullby Balance Sheet (Summary) Aat 12131RDZ3 As•t 1Z13112022 Fi¥q(l 315.255 315.545 69.173 384.428 381.933 current assets 19.289 403.4TI 422.765 11.104 Cash Al Bankknd In H•vJ 363,930 L5310$ crit AJY1 F¥ In 5.199 5,199 5.954 Net current assets * current Iiablths 416.812 358.731 Total 859ets 3S current liabilrt eA)1240 740.664 Liabilth•s Tolal nel assets less IHLylibes 1240 740,864 Rkprégéntèd by Unrestricted 80.145 91.145 Designate RE3tri¢tfd Re¥ttthd. B Fatrant Re5thcled- Chancd cathl RE51nthd. ch{ Ir¢ ReStted. Cwdren's Furwj 8.951 6.170 165 201 4.(rf9 705 REsttKtrd. FurNI 1.833 Resiti(tyJ. Fats¢Wey Cwky)¢k 103.231 147 103.231 147 Restrthd. INTERNAL LAYour PROJECT RestrKted. LEGACIES Resthcted. AlwnlenarKe Developrnenl FuTrJ 32,6ts1 32.516 gan Fund ResltKW. P Nryl 3.610 5T8 578 Rg¥trthd. FurN1 ReSIr1. Slty Fj RestriEW. ftheAd FufAI Re5tnded. & 29.908 29.3$8 1.835 29,926 437.047 63.812 4.727 Reslrthl.Vk*è W Scoit Fund TDtals
1240 740.664 Approved by the Parochial Churth Counul on 4tP+18d swJne(l on its behaff by Chair. Canon BrerKlan Giblin
3
United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby
For the year ended 31 December 2023
ACCOUNTING POLICIES
Basis of financial statements
The financial statements have been prepared under the Church Accounting Regulations 2006 together with applicable accounting standards and the current Statement of Recommended Practice, Accounting and Reporting by Charities and applicable accounting standards FRS 102.
The financial statements have been prepared under the historic cost convention except for investment assets, which are shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Endowment funds are funds, the capital of which must be retained either permanently or at the PCC’s discretion; the income derived from the endowment is to be used either as restricted or unrestricted funds depending upon the purpose for which the endowment was established in the first place.
Restricted funds comprise revenue donations or grants for a specific PCC activity intended by the donor. Where these funds have unspent balances, interest on their pooled investment is apportioned to the individual funds on an average balance basis.
Unrestricted funds are income funds which are to be spent on the PCC’s general purposes.
Designated funds are general funds set aside by the PCC for use in the future. Project funds are designated for particular projects for administration purposes only. Funds designated as invested in fixed assets for the PCC’s own use are abated in line with those assets’ depreciation charges in the SOFA. Designated funds remain unrestricted and the PCC will move any surplus to other general funds.
Incoming resources
Planned giving, collections and similar donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are readily quantifiable. Dividends are accounted for when declared receivable, interest as and when accrued by the payer. All other income is recognised when it is receivable. All incoming resources are accounted for gross.
Resources expended
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The diocesan parish offer expected to be paid over is accounted for when due. All other expenditure is generally recognised when it is incurred and accounted for gross.
Fixed assets
Consecrated and benefice property is not included in the accounts in accordance with s 10(2)(a) and (c) of the Charities Act 2011.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property, listed in the church’s inventory which can be inspected (at any reasonable time).
Equipment used within the church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price of £500 or less are written off when the asset is acquired.
Investments are valued at market value on 31 December.
4
United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby
Analysis of income Selected period: 01 January 2023 to 31 December 2023
| Total | Total | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| General | Designated | Restricted | Endowment | This year | Last year | |||||
| Incoming resources | ||||||||||
| Incoming resources from generated funds | ||||||||||
| 1010 - Planned giving - gift aided | 24,974 | - | 24,974 | 22,250 | ||||||
| 1011 - Tax recoverable | 12,065 | - | 12,065 | 8,187 | ||||||
| 1012 - Planned giving - non gift-aided | 3,805 | - | 3,805 | 4,628 | ||||||
| 1013 - Collections | 5,171 | - | 5,171 | 6,009 | ||||||
| 1014 - Gift days | - | - | - | - | ||||||
| 1015 - Donations - gift-aided one-off | 3,488 | - | 3,488 | 1,741 | ||||||
| 1016 - Offertory box | 1,823 | - | 1,823 | 1,650 | ||||||
| 1017 - Donations - other | 7,562 | 501 | 8,062 | 4,191 | ||||||
| 1018 - Legacies | - | 63,812 | 63,812 | 3,000 | ||||||
| 1019 - Just Giving Donations | 68 | - | 68 | 22 | ||||||
| 1030 - Special events - fund raising | 2,413 | - | 2,413 | 650 | ||||||
| 1031 - Fund-raising - rest fund | - | - | - | 133 | ||||||
| 1040 - Interest and dividends | 1,354 | 3,685 | 5,039 | 2,974 | ||||||
| 1045 - Income from investment properties | - | 14,531 | 14,531 | 15,110 | ||||||
| Incoming resources from generated funds Totals | 62,722 | 82,528 | 145,250 | 70,544 | ||||||
| Incoming resources from charitable activities | ||||||||||
| 1050 - Statutory fees | 3,030 | - | 3,030 | 5,491 | ||||||
| 1051 - Extra Parish Fees | 360 | 65 | 425 | 965 | ||||||
| 1053 - Magazine advertising | 1,733 | - | 1,733 | 1,291 | ||||||
| 1054 - Magazine subscriptions | 1,361 | - | 1,361 | 864 | ||||||
| 1057 - Rental income | 3,890 | - | 3,890 | 4,300 | ||||||
| 1058 - Choir fees | - | - | - | - | ||||||
| Incoming resources from charitable activities Totals | 10,373 | 65 | 10,438 | 12,911 | ||||||
| Other incoming resources | ||||||||||
| 1060 - VAT recoverable | 957 | -473 | 484 | 2,094 | ||||||
| 1061 - Other income | 2,421 | - | 2,421 | - | ||||||
| 1070 - Parish Offer contributions | - | - | - | - | ||||||
| 1071 - Vicarage maintenance reimbursement | - | - | - | - | ||||||
| 1072 - Shared expenses reimbursement | - | - | - | - | ||||||
| 1075 - Suspense | - | - | - | - | ||||||
| Other incoming resources Totals | 3,378 | -473 | 2,905 | 2,094 | ||||||
| Incoming resources Grand totals | 76,473 | 82,121 | 158,593 | 85,549 |
5
United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby
Analysis of expenditure Selected period: 01 January 2023 to 31 December 2023
| Total | Total | |||||
|---|---|---|---|---|---|---|
| General | Designated | Restricted | Endowment | This year | Last year | |
| Resources used | ||||||
| Cost of generating funds | ||||||
| 2028 - Investment Properties Maintenance | 1,789.42 | 1,789.42 | ||||
| 2061 - Fund raising costs | 177.28 | |||||
| 2062 - Printing of stewardship envelopes | 105.95 | 105.95 | 180.93 | |||
| Cost of generating funds Totals | 105.95 | 1,789.42 | 1,895.37 | 358.21 | ||
| Charitable activities | ||||||
| 2010 - Charitable giving - overseas | ||||||
| 2011 - Charitable giving - secular | ||||||
| 2012 - Charitable giving - home | ||||||
| 2015 - Diocesan parish offer | 40,500.05 | 40,500.05 | 30,000.00 | |||
| 2016 - Other ministry costs | 360 | 360 | 300 | |||
| 2020 - Cleaning | 4,056.00 | 4,056.00 | 4,284.00 | |||
| 2021 - Electricity | 11,305.85 | 11,305.85 | 5,476.70 | |||
| 2022 - Gas | 7,150.50 | 7,150.50 | 4,799.86 | |||
| 2023 - Repairs and maintenance | 3,174.67 | 3,581.91 | 6,756.58 | 2,444.11 | ||
| 2024 - Security system | 2,216.40 | 404.24 | 2,620.64 | 1,556.39 | ||
| 2025 - Fabric | 360 | 360 | 1,478.67 | |||
| 2026 - Churchyard | 915.73 | 915.73 | 869.1 | |||
| 2027 - Vicarage maintenance | 423.02 | 423.02 | ||||
| 2028 - Investment Property maintenance | ||||||
| 2029 - Water Rates | 73.24 | 73.24 | 71.75 | |||
| 2030 - Insurance | 8,018.41 | 2,253.77 | 10,272.18 | 7,382.43 | ||
| 2031 - Service expenses | 1,009.31 | 1,009.31 | 399.87 | |||
| 2032 - Priests' expenses | 2,129.39 | 2,129.39 | 243.9 | |||
| 2033 - Organ expenses | 559.2 | 559.2 | 559.2 | |||
| 2034 - Choir expenses | 127 | 127 | 110 | |||
| 2035 - Printing and stationery | 929.19 | 929.19 | 1,025.69 | |||
| 2036 - Expenses incurred re new priest | 975.26 | 975.26 | 1,202.59 | |||
| 2037 - Management and administration | 893.85 | 893.85 | 760.89 | |||
| 2038 - Gifts | 198 | 198 | 45 | |||
| 2039 - Training | ||||||
| 2040 - Youth work | ||||||
| 2041 - Childrens' expenses | ||||||
| 2042 - Magazine Printing | 888 | 888 | ||||
| 2044 - Depreciation | 2,311.53 | 2,311.53 | 1,848.33 | |||
| 2045 - Sundry epenses | 0.94 | 340 | 340.94 | |||
| Charitable activities Totals | 86,264.01 | 8,891.45 | 95,155.46 | 64,858.48 | ||
| Governance costs | ||||||
| 2071 - Independent examiner's fee | 542 | 542 | 564 | |||
| 2072 - Architect's fees | 559.56 | 568.8 | 1,128.36 | 520 | ||
| 2073 - Land agent's fees | 1,895.12 | 1,895.12 | 1,295.12 | |||
| 2074 - Other governance | ||||||
| Governance costs Totals | 1,101.56 | 2,463.92 | 3,565.48 | 2,379.12 | ||
| Other resources used | ||||||
| 2075 - Suspense | ||||||
| Other resources used Totals | ||||||
| Resources used Grand totals | 87,471.52 | 13,144.79 | 100,616.31 | 67,595.81 |
6
Notes to the financial statements
for the year ended 31 December 2023
FIXED ASSETS
| (a) TANGIBLE Freehold land and buildings: Cost At 1 January and at 31 December Depreciation At 1 January and at 31 December NBV At 31 December Church equipment: Cost: At 1 January Additions At 31 December Depreciation: At 1 January Charge for year At 31 December NBV At 31 December |
Unrestricted 2023 £ 30,000 - 30,000 8,176 - 8,176 8,176 - 8,176 - |
Restricted 2023 £ 280,000 - 280,000 14,296 2,021 16,317 8,751 2,312 11,063 5,255 |
Total 2023 £ 310,000 - 310,000 22,472 2,021 24,493 16,927 2,312 19,239 5,255 |
Total 2022 £ 310,000 |
|---|---|---|---|---|
| - | ||||
| 310,000 | ||||
| 22,472 - |
||||
| 22,472 | ||||
| 15,079 1,848 |
||||
| 16,927 | ||||
| 5,545 |
The unrestricted freehold land and buildings comprise Church House, Kirkby Stephen. Equipment consists of a printer, a tractor mower, the sound system, chairs and trolley and tables, storage heaters and CCTV System
The restricted freehold land and buildings comprise those land and buildings known as Duckintree Farm and Duckintree House, Kaber, Kirkby Stephen. These came into the possession of the Church in 2002 on the cessation of the Mary Alderson, deceased, Trust under the terms of her will, at a value of £225,000. Also included are pieces of land at Nateby and Soulby which are let for grazing, valued at £55000.
| (b) INVESTMENT Market value at 1 January Additions Unrealised revaluation gain/(loss) Transfer of Capital Market value at 31 December |
Unrestricted 2023 £ - - - - - |
Restricted 2023 £ 66,387 187 2,599 - 69,173 |
Total 2022 £ 70,832 181 4,626 - - |
|---|---|---|---|
| 66,387 |
7
Notes to the financial statements
for the year ended 31 December 2023
DEBTORS AND PREPAYMENTS
| Gift aid recoverable VAT recoverable Rent Reimbursements Interest receivable Fees Other Prepayments CREDITORS AND ACCRUED INCOME Amounts falling due in one year: Heat and Light Cleaning Priests' expenses Professional fees Repairs Reimbursements Other |
Unrestricted Restricted Total 2023 2023 2022 £ £ £ 11,118 5,019 765 1,006 2,094 3,409 3,409 - 141 1,066 71 - 1,110 512 674 - |
|---|---|
| 13,807 5,481 11,105 |
|
| Unrestricted Restricted Total 2023 2023 2022 £ £ £ 2,988 2,029 702 312 1,404 - 578 600 1,486 496 - 615 |
|
| 5,671 600 4,938 |
DONATIONS MADE IN 2023
| Children's Society | 536 |
|---|---|
| Bishops Harvest for the Hungry | 372 |
| Royal British Legion | 801 |
8
Parochial Church Council of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby Restricted Fund movement
01 January 2023 to 31 December 2023
| Fund KIRKBY STEPHEN CROSBY GARRETT MALLERSTANG MDF - Maintenance and Development Fund Leg - Legacies PCC Funds Soulby Church trust Giles Thompson GRAND TOTAL BFar - B Farrant Chancca - Chancel capital TITHE - Tithe Act Fund VCW - Vicar & Churchwardens fund CHIL - Children's Fund CHOIR - Choir Fund ORGAN - Mary Thompson RESTR - Restricted Fund INTERNAL - Internal Layout VMS -Vida Mary Scott F-C - Fazackerley Coppock 1 PNort - P Norton Restora - Restoration Chancin - Chancel inc Don - Donations |
Brought Forward Movement Carried Forward 4069 0 4069 705 65 770 0 -569 -569 3610 150 3760 29908 161 30069 1835 114 1949 430727 6320 437047 6170 781 6951 165 16 181 201 5 206 1833 -170 1663 3464 161 3625 578 0 578 32516 165 32681 103230 0 103230 1000 0 1000 0 63812 63812 29358 567 29925 147 0 147 649516 71578 721094 |
|---|---|
Intrndent examiner's report to the PCC of Kithby Stephen Partsh Church ilh MaVa5tang. Crosby Garrett and Soulby I report on the accounts for eNled 31° December 2023 whK are set on pages 1 to 8. Rapon•lbllltl•s and ba81s of report As the charity twstees of the Trust you aTe reSpls for the preparation of the accounts in accordance with the requirements of the Chafiis Act 2011 (Ihe Arf). I report in respect of my examinalKn of the Trusfs accounts carmj out sectKJn 145 of the 2011 Act arKI in carying out my examination I have folknwj all the applicable directions given by the Charity Conimission under sectth 145(5Mb) of the ACL I have completed my examKAiK)n. I confinn that no material matters have ceme to my attention in connection with the examination gMTrJ me cause lo believe that in any material pecL 1. accounting Tecorfs not kept in respect of ts Tnjst as requlred by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do ftot compty appli(2ble requwennts conmmj ts fomi aThJ content of accounts set out in the Chartties (Ants and ReFrts) Regulatn5 2(X)8 other than any requirernenl thal the accounts give a and fair vthich is not a matter consKJerJ as part of an independent examination. 4. the accounts have not been prepared in accordan wilh the meth($ arKI winciples of the Statement of Recommerxled Practice for acL¥JuntiNJ and reporting by chafiits [applicth to harlies preparing their accounts in accordance with the Fvwn¢ial Reptj Standard appkable in the UK and Republic of Ireland {FRS 102)]. I haNE no con¢ems and have clxne a(xoss no other matters in Cfffinection examinat to vthich attention slK>uld be dra¥m in thi5 report ) order to en•l8 a understanding of the accounts to be react1. Signed Oat8J Stephen Bames Accountancy Ltd Brough SO[bY Kirkby Stephen. Cumbria, CA17 4EG
Intrndent examiner's report to the PCC of Kithby Stephen Partsh Church ilh MaVa5tang. Crosby Garrett and Soulby I report on the accounts for eNled 31° December 2023 whK are set on pages 1 to 8. Rapon•lbllltl•s and ba81s of report As the charity twstees of the Trust you aTe reSpls for the preparation of the accounts in accordance with the requirements of the Chafiis Act 2011 (Ihe Arf). I report in respect of my examinalKn of the Trusfs accounts carmj out sectKJn 145 of the 2011 Act arKI in carying out my examination I have folknwj all the applicable directions given by the Charity Conimission under sectth 145(5Mb) of the ACL I have completed my examKAiK)n. I confinn that no material matters have ceme to my attention in connection with the examination gMTrJ me cause lo believe that in any material pecL 1. accounting Tecorfs not kept in respect of ts Tnjst as requlred by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do ftot compty appli(2ble requwennts conmmj ts fomi aThJ content of accounts set out in the Chartties (Ants and ReFrts) Regulatn5 2(X)8 other than any requirernenl thal the accounts give a and fair vthich is not a matter consKJerJ as part of an independent examination. 4. the accounts have not been prepared in accordan wilh the meth($ arKI winciples of the Statement of Recommerxled Practice for acL¥JuntiNJ and reporting by chafiits [applicth to harlies preparing their accounts in accordance with the Fvwn¢ial Reptj Standard appkable in the UK and Republic of Ireland {FRS 102)]. I haNE no con¢ems and have clxne a(xoss no other matters in Cfffinection examinat to vthich attention slK>uld be dra¥m in thi5 report ) order to en•l8 a understanding of the accounts to be react1. Signed Oat8J Stephen Bames Accountancy Ltd Brough SO[bY Kirkby Stephen. Cumbria, CA17 4EG