THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
KIRKBY STEPHEN h￿TH 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 Car￿n Brendan Giblin
Wardens..
Jean Hill. lan Alonby. Alan King, Glenys Lumley (Wice£hair). Alan Coates
Rep￿SentativeS
on the Deanery
Synod..
Rosemary Turner. Martin Holdgate (Member of the Diocesan Synod)
Elected
membe￿..
Shiela Haughey. Cathy Prime, RebecGa co￿1ng, 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 serVI￿S can involve the many
groups that live within our parish. Our ServI￿S 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
advan￿ment 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 develo1￿ng trEir knowI￿ge 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 fa￿lC 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 fU￿111ng. 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 servI￿S a month and
St Andrew's Crosby Garrett has two servI￿S 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 Se￿iceS
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,
Ha￿est and Christrnas (the Pentecost equivalent was set aside this year because of the
Coronation). Messy Church was postponed. but Carole did aSSembl￿S at the school and
worked with some of the youngest children. The Primary School also ￿lebrated Easter,

Harvest and Christrnas ￿ryth serVi￿S 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 serVI￿S has continued. V￿th a Holy Communion servi￿ and Evensong
each month dunng the summer; and a monthly Holy Communion Service in viinter.
(Xher worship induded special servi￿S 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 eXp￿lture 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 T￿aSUre￿$ ReF¥)rt o￿tainS 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 cu￿ent and expected
income and exFenditure and assess the level of tssh reserrfes required to meet any
shortfalls in cash r￿lpt$ 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)
A*at
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
L53￿1￿0$
cr￿it￿ AJY*￿1* 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¢
ReSt￿ted. 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
ReSIr￿￿1. S￿lty F￿j
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 4t￿P+1￿￿8￿d 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<br>Freehold land and buildings:<br>Cost<br>At 1 January and at<br>31 December<br>Depreciation<br>At 1 January and at<br>31 December<br>NBV<br>At 31 December<br>Church equipment:<br>Cost:<br>At 1 January<br>Additions<br>At 31 December<br>Depreciation:<br>At 1 January<br>Charge for year<br>At 31 December<br>NBV<br>At 31 December|Unrestricted <br>2023<br>£<br>30,000<br>-<br>30,000<br>8,176<br>-<br>8,176<br>8,176<br>-<br>8,176<br>-|Restricted<br>2023<br>£<br>280,000<br>-<br>280,000<br>14,296<br>2,021<br>16,317<br>8,751<br>2,312<br>11,063<br>5,255|Total<br>2023<br>£<br>310,000<br>-<br>310,000<br>22,472<br>2,021<br>24,493<br>16,927<br>2,312<br>19,239<br>5,255|Total<br>2022<br>£<br>310,000|
|---|---|---|---|---|
|||||-|
|||||310,000|
|||||22,472<br>-|
|||||22,472|
|||||15,079<br>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<br>Market value at 1 January<br>Additions<br>Unrealised revaluation gain/(loss)<br>Transfer of Capital<br>Market value at 31 December|Unrestricted <br>2023<br>£<br>-<br>-<br>-<br>-<br>-|Restricted<br>2023<br>£<br>66,387<br>187<br>2,599<br> <br>-<br>69,173|Total<br>2022<br>£<br>70,832<br>181<br>4,626<br>-<br>-|
|---|---|---|---|
||||66,387|





7 

## **Notes to the financial statements** 

## **for the year ended 31 December 2023** 

## **DEBTORS AND PREPAYMENTS** 

|Gift aid recoverable<br>VAT recoverable<br>Rent<br>Reimbursements<br>Interest receivable<br>Fees<br>Other<br>Prepayments<br>**CREDITORS AND ACCRUED INCOME**<br>Amounts falling due in one year:<br>Heat and Light<br>Cleaning<br>Priests' expenses<br>Professional fees<br>Repairs<br>Reimbursements<br>Other|Unrestricted<br>Restricted<br>Total<br>2023<br>2023<br>2022<br>£<br>£<br>£<br>11,118<br>5,019<br>765<br>1,006<br>2,094<br>3,409<br>3,409<br>-<br>141<br>1,066<br>71<br>-<br>1,110<br>512<br>674<br>-|
|---|---|
||13,807<br>5,481<br>11,105|
||Unrestricted<br>Restricted<br>Total<br>2023<br>2023<br>2022<br>£<br>£<br>£<br>2,988<br>2,029<br>702<br>312<br>1,404<br>-<br>578<br>600<br>1,486<br>496<br>-<br>615|
||5,671<br>600<br>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**<br>**KIRKBY STEPHEN**<br>**CROSBY GARRETT**<br>**MALLERSTANG**<br>MDF - Maintenance and Development Fund<br>Leg - Legacies<br>**PCC Funds**<br>Soulby Church trust<br>Giles Thompson<br>**GRAND TOTAL**<br>BFar - B Farrant<br>Chancca - Chancel capital<br>TITHE - Tithe Act Fund<br>VCW - Vicar & Churchwardens fund<br>CHIL - Children's Fund<br>CHOIR - Choir Fund<br>ORGAN - Mary Thompson<br>RESTR - Restricted Fund<br>INTERNAL - Internal Layout<br>VMS -Vida Mary Scott<br>F-C - Fazackerley Coppock 1<br>PNort - P Norton<br>Restora - Restoration<br>Chancin - Chancel inc<br>Don - Donations|Brought Forward<br>Movement<br>Carried Forward<br>4069<br>0<br>4069<br>705<br>65<br>770<br>0<br>-569<br>-569<br>3610<br>150<br>3760<br>29908<br>161<br>30069<br>1835<br>114<br>1949<br>430727<br>6320<br>437047<br>6170<br>781<br>6951<br>165<br>16<br>181<br>201<br>5<br>206<br>1833<br>-170<br>1663<br>3464<br>161<br>3625<br>578<br>0<br>578<br>32516<br>165<br>32681<br>103230<br>0<br>103230<br>1000<br>0<br>1000<br>0<br>63812<br>63812<br>29358<br>567<br>29925<br>147<br>0<br>147<br>**649516**<br>**71578**<br>**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 reSp￿ls￿ for the preparation of the accounts in
accordance with the requirements of the Chafii*s Act 2011 (Ihe Arf).
I report in respect of my examinalK*n 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 requwen*nts con￿mm￿j ts fomi aThJ content of
accounts set out in the Chartties (A￿nts and ReF￿rts) Regulat￿n5 2(X)8 other than any
requirernenl thal the accounts give a and fair vthich is not a matter consKJer*J 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 Rep￿t￿￿j 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 react￿1.
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 reSp￿ls￿ for the preparation of the accounts in
accordance with the requirements of the Chafii*s Act 2011 (Ihe Arf).
I report in respect of my examinalK*n 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 requwen*nts con￿mm￿j ts fomi aThJ content of
accounts set out in the Chartties (A￿nts and ReF￿rts) Regulat￿n5 2(X)8 other than any
requirernenl thal the accounts give a and fair vthich is not a matter consKJer*J 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 Rep￿t￿￿j 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 react￿1.
Signed
Oat8J
Stephen Bames Accountancy Ltd
Brough SO￿[bY
Kirkby Stephen.
Cumbria, CA17 4EG