2024-12-31-accounts - The Parochial Church Council For The Ecclesiastical Parish Of Almondbury With Farnley Tyas Team

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

THE PAROCHIAL CHURCH COUNCIL FOR THE ECCLESIASTICAL PARISH OF ALMONDBURY WITH FARNLEY TYAS TEAM

Annual Report and

Consolidated Financial Statements for the year ended 31 December 2024

Incumbent

Vacancy

Treasurer

Mr Andrew Wilkinson

68 Thorpe Lane, Almondbury, Huddersfield, HD5 8UF

Independent examiner

Mr Malcolm Batty

7 James Court, Almondbury, Huddersfield, HD4 6SA

The Parochial Church Council is registered with The Charity Commission, number 1132489

Aims and purposes

The Parochial Church Council (‘PCC’) has the responsibility of working with the incumbent to promote in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the three church buildings in the Parish: All Hallows, Almondbury; St Michael & St Helen, Almondbury; and St Lucius, Farnley Tyas. It is also responsible for maintenance of All Hallows Church Hall. The members of the PCC are the Trustees for the purposes of the Charities Act.

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 the 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 Charity Commission’s guidance on public benefit and the supplementary guidance on charities for the advancement of religion. In particular, we try to enable all people to live out their faith as part of our parish community through:

Worship and prayer; learning about the Gospel; and developing their knowledge of and trust in Jesus
Provision of pastoral and practical care for people living in the Parish
Missionary and outreach work

To facilitate this, it is important that we continue to maintain the fabric of the three church buildings and the Church Hall at All Hallows.

Achievements and performance

The parish benefitted from Revd Felicity’s full time return to ministry at the start of the year following her maternity leave. The main focus was in guiding the PCC to formulate a Parish Strategic Mission Plan and develop relationships with local families. With direction from the Diocese to regularise governance, the former DCC (District Church Council) in each church was redesignated a ‘Church Committee’ with redefined terms of reference, though they operate in a similar manner as before. The Church Committees are already involved in putting the Strategic Mission Plan into action.

In July Revd Jessica, our Associate Priest, held her last service in our parish at St Lucius. We have been blessed by her ministry and generosity of spirit and are grateful for all she has done for us, particularly during the Covid period.

Shortly afterwards, Revd Felicity made the announcement that she would be leaving the parish for family reasons to assume part-time work in a children’s hospital in Sheffield. We are grateful for her compassionate ministry and dedication to the parish and its people. Her last service was held on 8th Sept at All Hallows and the parish entered into an Interregnum.

Thanks to the churchwardens, Lay Minister Judith Mulligan and retired clergy, regular services were maintained. Significant lay involvement in every part of the parish’s mission and ministry is a strength which has continued; volunteers across the parish enable the church to remain a lively and vibrant community. Essential maintenance and repairs have continued in all the church buildings and outdoor areas to maximise church and community use.

Links with the wider diocesan community were achieved through our membership of the Deanery Synod, attendance at services such as Mothers’ Union regional meetings and the World Day of Prayer service; we hosted an Anglican Cursillo regional meeting at St Michael and St Helen’s Church. Wider still, in November we were privileged to receive a visit from Bishop Moses of Rorya District, Mara, Tanzania who visited Hill View Academy before seeing the work of the Food Share in action and the achievements of St Lucius’ Eco-Project. Possible areas for further collaboration were discussed.

Worship and prayer

Throughout the year we have sustained or grown attendance across our three churches. Morning prayer at All Hallows was held on two weekdays until the autumn and we continued to run Celtic Morning Prayer before the weekly Community Café. During Holy Week, Celtic Evening Prayer with Lectio Divina was held at St Lucius. A parish monthly midweek Communion service was re-introduced and whole parish services held every fifth Sunday and at other celebratory moments such as Patronal Festivals. Regular seasonal services were held, including three Harvest Festivals, when generous donations of food were delivered to our Food Share.

Farnley School and All Hallows’ School held worship services once again with us. This included services for Lent and Easter, Leavers’ Day, Harvest, Advent and Christmas. Hill View Academy attended for both Easter and Christmas and its staff requested additional opportunities during next year. Special Christmas events were well attended, in particular our Christingle Services, held at each church.

Representative pupils from six schools in the parish joined us at the War Memorial for a Remembrance service on 11th November, followed by refreshments in All Hallows provided by the Mothers’ Union. Later in the month pupils from King James’ School attended for their annual Founders’ Day Service. Evensong continued to alternate between All Hallows and St Lucius churches, the latter serving a hot supper. Further worship included occasional offices (baptisms, weddings, funerals and committals) and Mothers’ Union services.

Ecumenical Relationships

We maintained our links with Almondbury Methodist Church and joined together on several Sundays, alternating venues, and on Remembrance Sunday at the War Memorial. During our five week Lent Course, following the Lectio Divina approach to praying the Scriptures, we were joined again by some Methodist members. Ambry’s Community Café, which was run by volunteers from the Methodist Church and All Hallows, closed permanently after many years of service to the community. We are committed to continuing our support for each other in worship, mission and community events, such as

our fund-raising for Christian Aid. We hope to further develop our relationship with the Methodist Church and other faith groups next year.

Mission and Evangelism

Our Strategic Mission Plan seeks to grow the identity of each church’s individual worship and mission community in line with our values, which emphasise ‘inclusive’ and ‘at the heart of our community.’ It underscores the desire to deepen discipleship and explore faith, coupled with pastoral care and training. The need to strengthen our relationship with local schools and families is recognised, along with engaging with baptism, wedding and funeral families. For the community it includes the growth of SMASH Food Share, establishing Eco teams in our three churches and maximising our buildings as resources for mission. Communication must engage more widely with local people. To achieve all this, a plan for financial sustainability across the parish is a vital part of the PCC’s remit. The Treasurer’s address for Generosity Sunday highlighted the need for regular increased, consistent giving.

Outcomes of the Plan are evident in many areas of our parish, for example the establishment of a Eucharistic team to take Communion to members in their homes and sessions of Messy Church to reach local families.

SMASH Food Share and Mission at St Michael and St Helen’s Church continued to be extremely busy. We are very grateful for the ongoing support of Morrisons Supermarket, the Co-Op and other local businesses along with our three church families and Almondbury Methodist Church. The local community donated directly and through collection baskets in local shops. We continued to collaborate with local schools and arranged visits for school council members and different year groups from all seven schools. The donation boxes in schools were well supported and families could request a food bag through their pastoral team. At Christmas additional parcels of Christmas goods and gifts were distributed.

A free Coffee Morning and drop in was introduced to coincide with Food Share on Friday mornings. Our three uniformed groups, Guides, Brownies and Rainbows, were very well attended and had a waiting list at one point during the year. Young adults aged 18 to 25 who are completing their Duke of Edinburgh Gold awards met every Wednesday evening. The introduction of Pilates classes on Tuesday and Friday evenings was highly successful and fully booked. A ‘Knit and Natter’ group met on Wednesday afternoons.

All Hallows renewed its focus on children and families after the completion of major works in the church. Little Hallows’ weekly parent and toddler group continued its support for parents and carers and Messy Church sessions themed for Good Friday, Pentecost, summertime and Harvest successfully attracted local families. Baptism information classes were held through the year.

Community events included a Passiontide concert, coffee mornings, Wednesday Open Church and a family Pancake evening. The church hosted the Almondbury Jazz Festival and Café, raising funds for local charity Platform 1. The work of our Mother’s Union was recognised in an award for its campaigning against Domestic Violence and it was active in providing social concern and practical help for those in prison, hospital and abuse refuges.

Funds were raised for AFIA, a MU endeavour to provide holidays for families in need, and financial support continued for our linked faith community in Rorya, Tanzania, and other national and international charities.

St Lucius reached out to the wider community making maximum use of its enhanced resources in the church and churchyard. Fund raising events and social activities included school worship, concerts, Lent lunches, classes and WI meetings. The Community Café was run by the WI, Farnley School, the community group and the church. A Film Club was successfully launched with newly installed audio-visual technology; this has boosted attendance at the church.

The Eco-Church group was highly active using a collaborative approach to transform the churchyard to become more ecologically sustainable; working parties during the year involved many diverse groups. An open churchyard event featured the progress in making the churchyard cleaner, greener and safer for all visitors. The Probation Service ‘Pay back’ team helped considerably, becoming part of our ‘mission’ through learning new skills in a safe and caring environment. St. Lucius was invited by the Diocese to take part in promoting Eco-churches; information boards produced for the event were displayed at Ripon Cathedral. The grave of the first vicar of St. Lucius, Revd. Cutfield Wardroper, was revealed during clearance. He is a character of significant local historical interest and a grant will be sought in 2025 to restore his grave.

The parish website and Facebook page continue to be updated regularly and looking fresh with featured local photography. These, together with online Almondbury Information, profile our churches to the local community.

Financial review

Financial review
Incoming resources Resources expended Net movement in funds	2024 £ 159,047 (167,662) (8,614)	2023 £ 161,437 (254,308)
		(92,871)

The largest component of incoming resources is weekly contributions from church congregations, including planned giving plus donations and the proceeds of appeals. Other significant receipts include fees received for weddings and funerals, rents from hall lettings and proceeds from fund raising events.

Funds position at the year end

Funds position at the year end
Unrestricted Restricted Designated Total funds	2024 £ 46,280 45,109 52,421 143,810	2023 £ 55,464 41,247 55,714
		152,425

Unrestricted funds

Funds are classified as unrestricted when they are given to the church or parish on the general understanding that they will be used at the discretion of the PCC for furthering the mission and ministry of the church.

Restricted funds

Restricted funds are those received by the PCC for a particular purpose which has been specified by the donor.

Designated funds

The PCC can decide to classify unrestricted funds for a particular purpose such as a roof repair fund. These funds are then classed as designated. They can be reclassified at the PCC’s discretion.

Reserves policy

It is PCC policy to try to maintain free reserves which equate to between three and six months’ unrestricted payments. It is held to smooth out fluctuations in cash flow and to meet emergencies. The balance of free reserves at the year end was £46,280 (2023: £55,464), representing approximately three-and-a-half months’ unrestricted expenditure (2023: four and a half months). The unrestricted funds do not include those funds designated for a specific aim or project, which could be de-designated if required. However, the Trustees do not see this as required given financial performance since the year end.

It is our policy to invest fund balances with the CCLA (Churches, Charities and Local Authorities Investment Management Limited).

Structure, governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. Membership of the PCC consists of the Rector, Church wardens, Readers and Members elected by those members of the congregation who are on the electoral roll.

All those who attend our services are encouraged to register on the electoral roll and stand for election to the PCC. The PCC members are responsible for making decisions on matters of general concern and importance to the Parish including deciding how the funds of the

PCC are to be spent.

The full PCC met on six (2023: six) occasions during the year in addition to the Annual Parochial Church Meeting, with an average attendance of 11 members. The PCC has several committees to deal with different aspects of parish life. These committees are responsible to the PCC and report to it regularly.

Administrative information

The Parish contains three churches:

All Hallows'	St Lucius'	St Michael & St Helen's
Westgate	Butts Road	Fleminghouse Lane
Almondbury	Farnley Tyas	Almondbury
Huddersfield	Huddersfield	Huddersfield
HD5 8XF	HD4 6TZ	HD5 8UD

The Parish is a part of the Diocese of Leeds within the Church of England. The PCC is a body corporate pursuant to the provisions of the Parochial Church Councils (Powers) Measure 1956 and the Church Representation Rules 2006. The following served as members of the PCC from 1 January 2024 to the date of this report:

Incumbent The Reverend Felicity Cowling-Green (part of year) Associate Priest The Reverend Jessica Malay (part of year) Churchwardens Mrs Catherine Ball Mrs Jane Dutton Mrs Jennifer Hinchliffe Mrs Linda Smith Mrs Monica Wells Diocesan Synod member Mr Christopher Thompson Deanery Synod members Mrs Catherine Ball Mrs Marian Beckles Mrs Hilary Pollard Elected Members Mrs Rachel Coffey Mrs Sue Edwards Mrs Corinne Lord Mrs Helen Marshall Mr Andrew Wilkinson Mrs Anadelle Robinson

This report was approved by the PCC on 8 May 2025. It was signed on its behalf by:

Mrs Linda Smith (Church Warden)

Mr Andrew Wilkinson (Treasurer)

Independent Examiner's Report to the trustees of the Parochial Church Council for the Ecclesiastical Parish of Almondbury with Farnley Tyas Team

I report on the accounts for the year ended 31 December 2024.

Respective responsibilities of the Trustees and Independent Examiner

As trustees of the charity, the members of the PCC are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

examine the accounts under section 145 of the 2011 Act;
follow the procedures laid down in the General Directions given by the Charity Commissioners section 145(5)(b) of the 2011 Act; and
state whether particular matters have come to my attention.

Basis of Independent Examiner's Statement

My examination was carried out in accordance with the General Directions given by the Charity Commission.

An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the management committee concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently I do not express an audit opinion on the accounts.

Independent Examiner's Statement

In connection with my examination, no matters have come to my attention:

which give me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with s.130 of the 2011 Act; or
to prepare accounts which accord with these accounting records have not been met; and
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Mr M Batty

7 May 2025

Consolidated statement of financial activities

For the year ended 31 December 2024

Note Incoming resources Voluntary income Activities for generating funds Income from investments Church activities Total incoming resources 2 Resources expended Church activities 3 Net movement in funds before transfers Transfers between funds Net movement in funds after transfers	Unrestricted £ 83,459 18,579 1,003 33,387 136,428 (145,612) (9,183) - (9,183)	Restricted £ 12,074 - 2,499 - 14,573 (10,711) 3,862 - 3,862	Designated £ 6,285 - 1,761 - 8,046 (11,339) (3,293) - (3,293)	2024 2023 £ £ 101,818 115,221 18,579 10,715 5,263 8,239 33,387 27,262 159,047 161,437 (167,662) (254,308) (8,614) (92,871) - - (8,614) (92,871) Total

Consolidated statement of financial position

At 31 December 2024

Fixed assets Investments Current assets Debtors Prepayments Short-term deposits Cash at bank and in hand Liabilities Short-term creditors Long-term loan Net assets Funds Unrestricted Restricted Designated Total funds	2024 2023 £ £ 2,830 15,469 1,000 4,335 - - 100,148 96,439 46,378 69,807 147,526 170,580 (6,546) (33,624) - - 143,810 152,425 46,280 55,464 45,109 41,247 52,421 55,714 143,810 152,425 Total	2024 2023 £ £ 2,830 15,469 1,000 4,335 - - 100,148 96,439 46,378 69,807 147,526 170,580 (6,546) (33,624) - - 143,810 152,425 46,280 55,464 45,109 41,247 52,421 55,714 143,810 152,425 Total
		170,580 (33,624) -
		152,425
		55,464 41,247 55,714
		152,425

Signed on behalf of the Parochial Church Council on 7 May 2025 by:

Linda Smith (Lay Chair of the PCC)

Andrew Wilkinson (Treasurer)

Notes to the financial statements

1. Accounting policies

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared in accordance with the requirements of the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ ‘true and fair view’ provisions. They have been prepared under FRS 102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historical cost convention. 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 affiliation to another body, nor those that are informal gatherings of church members.

Going concern

The accounts have been prepared on the going concern basis. The Trustees consider that there is no material uncertainty regarding the Charity’s ability to continue to operate as a going concern for the foreseeable future, and in any case for at least 12 months from the date of this report.

Fund accounting

Restricted funds comprise (a) income from endowments which is to be expended only on the restricted purposes intended by the donor and (b) 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. 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 received. Grants and legacies are accounted for when the PCC is entitled to the use of the resources, their ultimate receipt is considered reasonably certain and the amounts due are reliably quantifiable. Dividends are accounted for when received, interest as and when accrued by the payer. 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 share expected to be paid over is accounted for when due.

All other expenditure is generally recognised when it is incurred and is 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). Such assets, and equipment used within the church premises, are deemed immaterial and therefore written off in the period of acquisition.

Fixed asset investments are shown at cost and at 31 December 2024 had a book cost of £2,830 (2023: £12,639).

Financial instruments

The Parish has no complex financial instruments. Basic financial instruments are recognised at settlement value.

2. Incoming resources for the year ended 31 December 2024

Voluntary income Planned giving: Gift Aid donations Tax recoverable Collections (Open Plate) Grants received Donations and appeals Legacies Missions and charities Activities for generating funds Fund raising events Income from investments Bank and CBF deposit fund interest Income from church activities Funeral and wedding fees Rental income Sundries Total incoming resources	Unrestricted £ 52,390 8,964 7,331 1,600 15,241 6,670 1,161 93,357 8,681 1,003 8,067 19,447 5,873 33,387 136,428	Restricted £ - - - - 12,074 - - 12,074 - 2,499 - - - - 14,573	Designated £ - - - - 6,285 - - 6,285 - 1,761 - - - - 8,046	2024 2023 £ £ 52,390 51,095 8,964 14,718 7,331 9,882 1,600 - 33,600 40,433 6,670 4,108 1,161 2,012 111,716 122,247 8,681 3,689 5,263 8,239 8,067 8,456 19,447 14,881 5,873 3,926 33,387 27,262 159,047 161,437 Total

3. Resources expended for the year ended 31 December 2024

Diocesan parish share Missionary and charitable giving Church building extension Running costs Repairs and maintenance Professional fees Insurance Staff Heat and light Clergy expenses Sundries Printing and stationery Service costs Churchyard Cost of generating income Advertising Expense of holding events	Unrestricted £ 60,629 6,814 - 6,292 - 12,078 28,792 11,756 403 11,585 2,071 1,459 387 74,823 - 2,337 2,337 144,603	Restricted £ - - - - - - - - - 6,711 - - 2,000 8,711 - 2,000 2,000 10,711	Designated £ 6,000 - - 5,339 - - - - - - - - - 5,339 - - - 11,339	2024 2023 £ £ 66,629 62,638 6,814 5,655 - 2,340 11,631 96,377 - - 12,078 12,402 28,792 30,358 11,756 13,401 403 315 18,296 15,320 2,071 1,559 1,459 1,387 2,387 1,962 88,873 179,112 - - 4,337 4,563 4,337 4,563 166,653 254,308 Total