THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF KIRKBY STEPHEN WITH MALLERSTANG, CROSBY GARRETT AND SOULBY
(Charity Number 1132029)
ANNUAL ACCOUNTS AND TRUSTEES REPORT FOR THE PERIOD ENDED
31st DECEMBER 2024
ADMINISTRATIVE INFORMATION
The Parochial Church Council of the Ecclesiastical Parish of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby (PCC) is part of the Diocese of Carlisle within the
Church of England and is registered on the Register of Charities wef 7th October 2009, No: 1132029.
The correspondence address is: The PCC Secretary, Lunesdale, Rowgate, Kirkby Stephen CA17 4SP
The charity does not have a constitution, but its status is established under sections 2 and 3 of the Parochial Church Council (Powers) Measure 1956.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll.
The full PCC met four times during the year for general business, with an average attendance of 73%. In January, we held an extra meeting to discuss the single issue of refurbishing and upgrading facilities within Kirkby Stephen Parish Church, in preparation for a visit by members of the Diocesan Advisory Committee (DAC) in early February. PCC members who were serving as at 31 December 2024
Priest-in-Charge | Rev Canon Brendan Giblin
Wardens:
Becky Cowling, William Richardson, lan Allonby, Alan King, Glenys Lumley (ViceChair), Alan Coates |
Representatives on the Deanery Synod:
| Rosemary Turner, Martin Holdgate (Member of the Diocesan Synod)
Elected Members:
- Shiela Haughey, Cathy Prime, Kathleen Robinson, Rob Paisley, Anne Jorysz, Gordon Hutton, Maggie Heath, Rick Greenough
Ministry Team: Canon Carole Marsden, Rev Jean Wright, Rev Judy Polkinhorn, Rev Charles Cowling, John Thompson (Reader)
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AIMS AND PURPOSE
The PCC has the responsibility of cooperating in promoting within the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of all the church property within the Ecclesiastical Parish of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby.
OBJECTIVES AND ACTIVITIES
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, we have considered the Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement 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; learning about the Gospel; and developing their knowledge and trust in Jesus. * Provision of pastoral care for people living in the parish. * Mission and outreach work. To facilitate this work, it is important that we continue to maintain the fabric of our Churches.
ACHIEVEMENT AND PERFORMANCE
Worship and Prayer
The PCC is keen to offer a range of services during the week and over the course of the year that our community finds both beneficial and Spiritually fulfilling. Normally Kirkby Stephen Parish Church holds a said service twice a month, a choral service every Sunday, and additional services at times of festival. We also hold a monthly service at a local extracare housing complex for older people. St Mary’s Mallerstang has two services a month and St Andrew's Crosby Garrett has two services a month in the summer and one in the winter. Week-day services are also held in our churches. Joint services for our eight Benefice churches continue, usually when there is a fifth Sunday in the month. Four of our parishioners were confirmed at a service at St Michael’s, Brough in July.
,
All are welcome to attend our regular services. At present there are 106 parishioners on the joint Electoral Roll of our three parishes, one less than last year. The total average weekly attendance, counted during October, was 97.
As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God’s blessing and through funeral services friends and family express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping. There were seven baptisms, no weddings and eight funerals in our churches this year.
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Kirkby Stephen Parish Church
This year we were privileged to host the ordination service of Rev Charles Cowling in June, led by Rt Rev Rob Saner-Saigh, the Acting Bishop of Carlisle. We were pleased to continue welcoming Primary School children for Experience Easter and Harvest. Monthly assemblies in the Primary School were held. Carole led a Pet Service in October. A re-formulated Messy Church event took place in November, welcoming 30 children. Sadly the breakdown of the church heating in December meant that the Experience Christmas event and services for both secondary and primary schools had to be cancelled. Our Methodist friends were kindly able to host the primary school service at short notice.. The Primary School also celebrated Easter and Harvest with services in church and a significant group of youngsters from uniformed organisations attended the annual St George’s Day service. Regular events, such as the ecumenical Remembrance Service and Christmas celebrations (Carols in the Mart, Service of Nine Lessons and Carols, Christingle) were well attended.
St Mary’s Mallerstang
We have continued with our two services a month this year. We also held our traditional Christmas Eve Anthology Service of readings and carols and a Christmas Day Communion Service. The Lambing and Railway services were both reinstated in 2024 for the first time since Covid. Both were very successful. The Lambing service recognises the role of farming and farmers in the valley, while the Railway service commemorates those who died during the building of the Settle Carlisle Line or through accidents on the line since.
St Andrew’s Crosby Garrett
Our usual pattern of services has continued, with a Holy Communion Service and Evensong each month during the summer; and a monthly Holy Communion Service in winter. Other worship included special services for Mothering Sunday, Palm Sunday, Good Friday, Easter, the Transfiguration, a ‘Hymns and Pimm’s evening worship, St Andrew's Day and Christmas.
Financial Review
The income and expenditure for the year are shown in the Financial Statements. The charity's financial position remains sound as church life continued to return to normal after Covid. The Treasurer’s Report contains further details.
Reserves Policy
The Trustees recognise that reserves are needed to manage cash flow delays where income arrives later than expenditure. Cash in the bank at any one time is normally sufficient to cover such delays. The Trustees will regularly consider the levels of current and expected income and expenditure and assess the level of cash reserves required to meet any shortfalls in cash receipts over payments.
Approved by the Trustees on 10 March, 2025 and signed on their behalf
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loc|—cce ec eeeeeessetsssstetsststsssssseseseeee Chair, Rev Canon Brendan Giblin
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PAROCHIAL CHURCH COUNCIL
OF
KIRKBY STEPHEN
WITH MALLERSTANG CROSBY GARRETT AND SOULBY
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
Registered Charity Number 1132029
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United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby Statement of Financial Activities For the period from 01 January 2024 to 31 December 2024
| Unrestricted | Restricted | Total | Prior year | ||||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | total funds | ||||
| Incoming resources | |||||||
| Incoming resources from generated funds | - | - | - | - | |||
| Voluntary income | 67,194 | 4,490 | 71,683 | 123,267 | |||
| Activities for generating funds | 4,368 | 2,261 | 6,629 | 2,413 | |||
| Investment income | -267 | 31,725 | 31,459 | 19,570 | |||
| Incoming resources from charitable activities | 5,086 | - | 5,086 | 10,438 | |||
| Other incoming resources | 1,145 | 1,100 | 2,245 | 2,905 | |||
| Total income | 77,526 | 39,576 | 117,102 | 158,593 | |||
| Resources used | |||||||
| Cost of generating funds | - | - | - | - | |||
| Cost of generating voluntary income | 565 | - | 565 | 106 | |||
| Fundraising trading cost of goods sold and other costs | - | - | - | - | |||
| Investment management costs | - | - | - | 1,789 | |||
| Charitable activities | 90,944 | 18,223 | 109,168 | 95,155 | |||
| Governance costs | 222 | - | 222 | 3,565 | |||
| Other resources used | - | - | - | - | |||
| Total expenditure | 91,731 | 18,223 | 109,954 | 100,616 | |||
| Net income / (expenditure) resources before transfer | -14,205 | 21,353 | 7,148 | 57,977 | |||
| Transfers: | |||||||
| Gross transfers between funds - in | 19,427 | 7,681 | - | 27,107 | |||
| Gross transfers between funds - out | -7,681 | -19,427 | - | -27,107 | |||
| Other recognised gains / losses | |||||||
| Gains/losses on investment assets | - | 725,374 | 725,374 | 2,599 | |||
| Gains on revaluation, fixed assets, charity's own use | - | - | - | - | |||
| Net movement in funds | -2,459 | 734,980 | 732,521 | 60,576 | |||
| Reconciliation of funds | |||||||
| Total funds brought forward | 80,145 | 721,095 | 801,240 | 740,664 | |||
| Total funds carried forward | 77,686 | 1,456,075 | 1,533,761 | 801,240 |
There may be minor discrepancies in the totals if the pence are not being shown
Untted Benefice of Kirkby Stsphen with Mallerstsng. Crosby Garrett and Soullby Balance Sheet (Summary) 3111212024 3111212023 Tangle Aseets Inve51ments 91.014 B52.110 943.124 315,255 89.173 384,428 Curr•nt a88•ts 19,144 578,871 597,815 19.289 403,477 422,765 CasFI Al Bank And In Hd U•bllltl•8 Creditors.. Arnounts Falliro Due In One Year 7,178 7,178 5,954 5.954 Nat current assets lass current liabillues 590,837 418.812 Total assels Iw tiablll Ll•bllltS0• 1,533,781 801,240 Totsl net awts le8s IlablllUeB R•pr•8•nt•d by Unr••trktod 1,533.781 801,240 Unffj$trl¢t8<1- Gen¢r¥l Funds 80.145 DMlgnat•d R•strld•d Rastricted- B Farrant Rostslcted- Chancel Cap31 R&stncted- Chat)cel inc Restrictod- Childr8n's Fund Rèstricted- Chtyr Fun¢J Re$tri¢ted- Donabon8 Re8trthY. Fazackertey Copwc* I Restricted- G¢leg Thomp8on Restrfcted- INTERNAL LAYOUT PROJECT Restrteted- LEGACIES R88trfcted- Malntenance and Development Fund Re9Cted. Mary Tttompson Organ Fund R6strict8d- P Norton Rèstn'cted. Restht Restri¢ted- Re$tr¢ted Fund Restncted- Soulby Fidd Restricted- Tithe Act Fund Restricted- Wcar 8 Churchwardens luThY Restricted- Va Mary Scott 8,344 185 8,951 181 227 4,089 770 4,089 770 1.863 103,231 147 1.720 102,952 .569 -589 1,000 32,984 3.930 3.812 8,219 30,488 1,0 32.881 3,760 3.825 578 30,089 29,928 1,949 437.047 83,812 801.240 2,039 1.169.487 83,812 1,533,761 Fund Totsls Approved by the Parochial Church Council on 10th March 2025 and signed on its bèhalf by Chair, Canon Brendan Giblin
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United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby
For the year ended 31 December 2024
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.
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United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby
Analysis of income Selected period: 01 January 2024 to 31 December 2024
| Total | Total | |||
|---|---|---|---|---|
| General | Restricted | This year | Last year | |
| Incoming resources | ||||
| Incoming resources from generated funds | ||||
| 1010 - Planned giving - gift aided | 36,105 | - | 36,105 | 24,974 |
| 1011 - Tax recoverable | 12,599 | - | 12,599 | 12,065 |
| 1012 - Planned giving - non gift-aided | 892 | - | 892 | 3,805 |
| 1013 - Collections | 5,968 | 420 | 6,387 | 5,171 |
| 1014 - Gift days | - | - | - | - |
| 1015 - Donations - gift-aided one-off | 3,062 | 60 | 3,122 | 3,488 |
| 1016 - Offertory box | 1,705 | - | 1,705 | 1,823 |
| 1017 - Donations - other | 5,805 | 20 | 5,825 | 8,062 |
| 1018 - Legacies | - | - | - | 63,812 |
| 1019 - Just Giving Donations | 1,058 | 3,990 | 5,048 | 68 |
| 1030 - Special events - fund raising | 4,368 | - | 4,368 | 2,413 |
| 1031 - Fund-raising - rest fund | - | 2,261 | 2,261 | - |
| 1040 - Interest and dividends | -267 | 27,976 | 27,709 | 5,039 |
| 1045 - Income from investment properties | - | 3,749 | 3,749 | 14,531 |
| Incoming resources from generated funds Totals | 71,295 | 38,476 | 109,771 | 145,250 |
| Incoming resources from charitable activities (Kirkby Stephen Parish Church, St Mary's Church, Mallerstang, | ||||
| 1050 - Statutory fees | 2,044 | - | 2,044 | 3,030 |
| 1051 - Extra Parish Fees | 330 | - | 330 | 425 |
| 1053 - Magazine advertising | 1,232 | - | 1,232 | 1,733 |
| 1054 - Magazine subscriptions | 1,020 | - | 1,020 | 1,361 |
| 1057 - Rental income | 460 | - | 460 | 3,890 |
| 1058 - Choir fees | - | - | - | - |
| Incoming resources from charitable activities Totals | 5,086 | - | 5,086 | 10,438 |
| Other incoming resources (Kirkby Stephen Parish Church, St Mary's Church, Mallerstang, St Andrew's Church, | ||||
| 1060 - VAT recoverable | 1,145 | 1,100 | 2,245 | 484 |
| 1061 - Other income | - | - | - | 2,421 |
| 1070 - Parish Offer contributions | - | - | - | - |
| 1071 - Vicarage maintenance reimbursement | - | - | - | - |
| 1072 - Shared expenses reimbursement | - | - | - | - |
| 1075 - Suspense | - | - | - | - |
| Other incoming resources Totals | 1,145 | 1,100 | 2,245 | 2,905 |
| Incoming resources Grand totals | 77,526 | 39,576 | 117,102 | 158,593 |
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United Benefice of Kirkby Stephen with Mallerstang, Crosby Garrett and Soullby
Analysis of expenditure Selected period: 01 January 2024 to 31 December 2024
| Total | Total | |||
|---|---|---|---|---|
| General | Restricted | This year | Last year | |
| Resources used | ||||
| Cost of generating funds | ||||
| 2028 - Investment Properties Maintenance | - | - | - | 1,789 |
| 2061 - Fund raising costs | 368 | - | 368 | - |
| 2062 - Printing of stewardship envelopes | 197 | - | 197 | 106 |
| Cost of generating funds Totals | 565 | - | 565 | 1,895 |
| Charitable activities (Kirkby Stephen Parish Church, St Mary's Church, Mallerstang, St | Andrew's Church, | |||
| 2010 - Charitable giving - overseas | - | - | - | - |
| 2011 - Charitable giving - secular | - | - | - | - |
| 2012 - Charitable giving - home | - | - | - | - |
| 2015 - Diocesan parish offer | 42,500 | - | 42,500 | 40,500 |
| 2016 - Other ministry costs | 378 | - | 378 | 360 |
| 2020 - Cleaning | 3,590 | - | 3,590 | 4,056 |
| 2021 - Electricity | 10,471 | - | 10,471 | 11,306 |
| 2022 - Gas | 7,158 | - | 7,158 | 7,151 |
| 2023 - Repairs and maintenance | 4,377 | - | 4,377 | 6,757 |
| 2024 - Security system | 2,248 | - | 2,248 | 2,621 |
| 2025 - Fabric | - | 8,991 | 8,991 | 360 |
| 2026 - Churchyard | 943 | 4,830 | 5,773 | 916 |
| 2027 - Vicarage maintenance | - | - | - | 423 |
| 2029 - Water Rates | 118 | - | 118 | 73 |
| 2030 - Insurance | 8,790 | 1,665 | 10,455 | 10,272 |
| 2031 - Service expenses | 2,342 | - | 2,342 | 1,009 |
| 2032 - Priests' expenses | 3,179 | - | 3,179 | 2,129 |
| 2033 - Organ expenses | 1,498 | - | 1,498 | 559 |
| 2034 - Choir expenses | 173 | - | 173 | 127 |
| 2035 - Printing and stationery | 66 | - | 66 | 929 |
| 2036 - Expenses incurred re new priest | - | - | - | 975 |
| 2037 - Management and administration | 1,217 | - | 1,217 | 894 |
| 2038 - Gifts | 72 | 147 | 219 | 198 |
| 2039 - Training | - | - | - | - |
| 2040 - Youth work | - | - | - | - |
| 2041 - Childrens' expenses | - | - | - | - |
| 2042 - Magazine Printing | 1,740 | - | 1,740 | 888 |
| 2044 - Depreciation | - | 2,591 | 2,591 | 2,312 |
| 2045 - Sundry epenses | 85 | - | 85 | 341 |
| Charitable activities Totals | 90,944 | 18,223 | 109,168 | 95,155 |
| Governance costs (Kirkby Stephen Parish Church, St Mary's Church, Mallerstang, St Andrew's Church, Crosby | ||||
| 2071 - Independent examiner's fee | -500 | - | -500 | 542 |
| 2072 - Architect's fees | 722 | - | 722 | 1,128 |
| 2073 - Land agent's fees | - | - | - | 1,895 |
| 2074 - Other governance | - | - | - | - |
| Governance costs Totals | 222 | - | 222 | 3,565 |
| Other resources used (Kirkby Stephen Parish Church, St Mary's Church, Mallerstang, St Andrew's Church, | ||||
| 2075 - Suspense | - | - | - | - |
| Other resources used Totals | - | - | - | - |
Resources used Grand totals
91,731 18,223 109,954 100,616
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Notes to the financial statements for the year ended 31 December 2024
FIXED ASSETS
| (a) TANGIBLE Freehold land and buildings: Cost At 1 January and at 31 December Disposal 26/06/24 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 2024 £ 30,000 - 30,000 8,176 3,350 11,526 8,176 279 8,455 3,071 |
Restricted 2024 £ 280,000 225,000 - - 55,000 16,317 - 16,317 11,063 2,312 13,375 2,942 |
Total 2024 £ 310,000 - 85,000 24,493 3,350 27,843 19,239 2,591 21,830 6,013 |
Total 2023 £ 310,000 |
|---|---|---|---|---|
| - | ||||
| 310,000 | ||||
| 22,472 2,021 |
||||
| 24,493 | ||||
| 16,927 2,312 |
||||
| 19,239 | ||||
| 5,254 |
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, CCTV System, Organ
The restricted freehold land and buildings comprise those land and buildings known as
Duckintree Farm and Duckintree House, Kaber, Kirkby Stephen have been sold in 2024. Pieces of land at Nateby and Soulby which are let for grazing, are valued at £55000.
| (b) INVESTMENT Market value at 1 January Additions Unrealised revaluation gain/(loss) Transfer of Capital Market value at 31 December |
Unrestricted 2024 £ - - - - - |
Restricted 2024 £ 69,173 195 17,258 - 800,000 852,110 |
Total 2023 £ 66,387 187 2,599 - |
|---|---|---|---|
| 69,173 |
7
Notes to the financial statements
for the year ended 31 December 2024
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 DONATIONS MADE IN 2024 |
Unrestricted Restricted Total 2024 2024 2023 £ £ £ 12,665 11,118 1,145 1,100 1,771 330 3,409 - 72 1,118 1,207 1,640 - 20 1,110 1,055 674 |
|---|---|
| 13,882 5,263 19,289 |
|
| Unrestricted Restricted Total 2024 2024 2023 £ £ £ 1,924 2,988 150 702 1,114 1,404 353 1,178 384 - 302 |
|
| 4,227 - 6,272 |
|
| Children's Society | 517 |
|---|---|
| Bishops Harvest for the Hungry | 290 |
| Royal British Legion | 901 |
| Sierra Leone | 710 |
| The Donkey Sanctuary | 40 |
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Parochial Church Council of Kirkby Stephen with Mallerstang, Crosby Garrett and Soulby Restricted Fund movement
01 January 2024 to 31 December 2024
| 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 770 0 770 -569 -569 3760 169 3929 30069 419 30488 1949 90 2039 437047 744246 1181293 6951 -607 6344 181 4 185 206 21 227 1663 56 1719 3625 187 3812 578 5641 6219 32681 303 32984 103230 -279 102951 1000 0 1000 63812 63812 29925 -3299 26627 147 -147 0 721094 746805 1467899 |
|---|---|
Independent examinerfs report to the PCC of Kirkby Stephen Parish Church with Mallerstang, Crosby Garrett and Soulby st I report on the accounts for year ended 31 December 2024 which are set out on pages 1 to 8. Responsibillties and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions gNen by the Charity Commission under section 145(5)(b) of the Act. IDdependent examiner's ststement I have completed my examination. I confinn that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1 . accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the applicable requirements Conrning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Dated stephen Barnes Accountancy Ltd Westwood Garth Brough Sowerby Kirkby Stephen, Cumbria, CA17 4EG
Independent examinerfs report to the PCC of Kirkby Stephen Parish Church with Mallerstang, Crosby Garrett and Soulby sl I report on the accounts for year ended 31 Dember 2024 which are set out on pages 1 to 8. Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145{5)(b) of the Act. Iptlependent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed Dated oLIc)LE12b stephen Barnes Accountancy Ltd Westwood Garth Brough Sowerby Kirkby Stephen, Cumbria, CA17 4EG