Charity Number.. 1133514 Wetherby St James Church Centre Trust Annual Report and Financial Statements For the Year Ended 31 st December 2024
WETHERBY ST JAMES CHURCH CENTRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Managing Trustees of the Wctherby St James Church Centre Trust (WSJCCT) present their report with financial statements for the year ended 31 st December 2024. Object of the charity: l ) to further the relIoUS and other charitable work of the Church of England in the parish of Wetherby 2) the land identified in the schedule to this scheme must be retained by the rnanang trustees for use for the object of the charity. Aim and Acbievements: The aim is to support the community and the Parish Churcli of St James. The Church Centre Trust has had a solid year with income from room lettings rising some £3,250, providing a sound platforni for Conimunity use. We are indebted to the members ot. tlie Parish Office for their efficient athninistration of the Centre. As well as supporting Wetherby St James Church by accommodating its meetings, lunches and coffee mornings etc the WSJCCT has provided a base for its outreach to the local comniunity including the Community and Christmas Fairs, Sunday School activities, Love Lunch, Man With A Pan, Breathing Spaces and Wami Spaces etc. Further the Church Centre properties have been used by some 73180 local oi"ganisations ]d individuals over the year. The Trustees confirni diat they have referred to the Charity Commission's guidance on public benefit when reviewing the Trust's aims and objects'ves, in planning future activities, and in considering the expenditure made. Financial review: The Trust recorded a deficit of £9,506 for the year ended 31 December 2024 (2023.. £12,813 deficit). This deficit includes significant non-recurring expen(h'tures, as detailed below. Income: Total income for the year increased to £65,024 (2023., £61,711). This growth was primarily driven by.. Increased rental income.. £61,485 (2023.. £58.238) Growth in intercst income, which offset a decrease in donations from organisations using the premises Expenditure: Operating expenses decreased by £3,742, primarily due to lower utility costs (£15,151 in 2024 compared to £18.893 in 2023). Administration and incidental costs increased by £3,273 (£16,611 in 2024 compared to £l3.371 in 2023) Su rpluslDeficit: Excluding non-recurring items, the Trust generated a surplus of £3,503 from its nonnal operating activities. However, the following significant non-recurring expenditures were incurred: Water supply upgrade: £10,529 Fundraising Consultancy for Net Zero Carbon activities.. £2,480 These non-recurring costs resulted in the overall deficit of £9,506.
WETHERBY ST JAMES CHURCH CENTRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued) Reserves: The Trust's unrestricted funds balance decreased to £24,548. Unrestricted designated funds decreased to £46,113. Total unrestricted reserves have fallen to £70,661 (2023: £80,167). Th¢ restricted David York Foundation fund for zero carbon activities holds £9,316. Futnre Plans: Planning perniission h&8 been granted for the installation of solar panels and electric vehicle charging points. Fundraising efforts are underway to support this project, with £9,365 raised to date. incluth'ng a grant from the Archbisliop's Council. The "ant was made to Wedicrby St James PCC with the grantors a¢¢mellt to the money being donated to WSTCCT for this purpose. The Trust aims to contt'nue generating a surplus from nornial trath'ng activities and to pursue its Net Zero Carbon aspirations. Reserves policy: l. The Requirement for Reserves: The WSJCCT needs reserves to cover.. (i) Maintenance of the fabric, fittings, fixtures and decorations of the Trust's buildings that would fall outside those recurring or routine matters that would be funded from the annual MntenanCe budget. (li) Foreseeable short and medium terni capital projects. (iii) Major 'one-off items of maintenance or renewal which can reasonably be expected in the longer terni and which are of a significant cost and scale, such that they require long terni financial plannin&, (iv) The risk of a setback in the income of the Trust such that it can maintain essential operations for a period of time, particularly staff remuneration. 2. Reserve Levels: Specific Considerations In considering the level of reserves the Managing Trustees have Considered.. (i) Capital projects in progress (li) Reasonably foreseeable capital projects at the time of drafting this policy (iii)Tlie possibility of renewals and alterations to tenanted property on conclusion of the current lease (iv)The possibility of loss or reduction of income from tenanted property on conclusion of the current lease (v) The day to day op¢rating costs for a 3 month period (vi) The VApenditure recomrnend¢d in the most rccent survey of the Church Rooms and Church Centre undertaken by the appointed building surveyor (vii) The projected annual surplus/deficit for the next l O years 3. Reserve Levels: Implementatio The following designated reserves are therefore held: {1) Old School Kitchen Fund (OSK) A sum of £25,000 was initially set aside in 2012 to fund all the following risks.. (a) a period of vacancy at the conclusion of the current lease (b) a rent free period on securing a new tenant Costs inCued during the period when this propety was untenanted and allocated costs since has reduced this reserve to £8,998.
WETHERBY ST JAMES CHURCH CENTRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECENIBER 2024 (continued) (li) Long Terni Major Maintenance and Renwwals This sinking fund was established to provide for long terni, but liigh cost fabric or related renewals (for example roof renewal, heating system and resurfacing of car parks and roadways.). An amount of £5,000 per annum to be provided from any annual operating surplus of th¢ Trust. after charging all other operating costs, to build this sinking fund. Given the income and expenth'ture result for 2024 the transfer has not been made to this fund, wkn'ch currently stands at £4.835. (iii) Fabric Fund A fund to provid¢ for non-recurring items from the maintenance. renewal and repair recommendations of the last building survey. It excludcs major projects which will be dealt with through a Capital Projects Fund. It excludes charges under recurring annual contracts and routs'ne maintenance matters which are to be dealt with through the repairs budget in the General Fund. An initial fund of £25,000 was established with replenishment planned at £5000 per annum from any annual operating surplus of the Trust. after charging all other operating costs. However, given the financial outtuin foi. 2024 and uncertainties for 2025 the transfer has not been made to this fund, which currently stands at £1 0.887. (iv) Loss of Income Reserve This rese¢ was established as cover for 3 months of operating costs, excluding annual Charges to r¢plenish the Fabric and Long Term Major Maii)tenance and Renewals Fund which equates to £20,000. (v) Net Zero Carbon Fund Established to provide funding for the work required to achieve the net zero carbon aspirations of the trustees for the Trust. £11,380 in total has been transferred into this fund from the General Fund and after property itnprovement and fundraising costs tlic fund Gurrcntly stands at £1.391 . Restricted Funds: (vi) David York Foundation Established in 2024 for donations and grants received and costs specifically for the zero carbon aspirations of the CCT. Currently £9.315 is held in the Restticted David York Foundation Fund. (vii) Wetherby St James PCC Used by tli¢ CCT to segregate costs paid on behalf of W¢therby St James PCC and record reimbursement. This fund is self balancing. For full detw. Is of fund balances and movements therein, please refer to notes 13.1.
WETHERBY ST JAMES CHURCH CEwfRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Icontinued) Administrative information: The WSJCCT is a cl)arity established on 16th January 2009 in accordance witli tlie then Charities Act 1993. Charity registratson number 1133514. Registered address and principal office St James Church Centre Wetherby, West YorkshiTe LS22 6LP. Strncture? governance and management: Custodian Trustee :. Leeds Diocesan Board of Finance The Managing Trustees of the WSJCCT are appointed by the Electoral Roll members of the ecclesiastical parish of Wetherby or seconded by the WSJCCT. The powers of the managin¥ trustees are.. i) To cooperate and exchange infom]ation and advice with other charities ii) To raise funds excluding any pernianent taxable trath'ng iii) To insure against public liability iv) To make rules and regulations consistent with the scheme for the management of the charity v) To appoint staff (who must not be trustees) and pay reasonable remuneration. Managing trustees: Members who served as trustees of Weiherby St James Church Centre Trust during iheyear were.. The Revd Canon Matthew Peat Chairperson Emma Beddoe Vice Cliairperson J¢an Heaton Vice Chairperson Hilary Bailey David Bewell Derek Brown Lorna Earle Lesley Goodall Alan Grimes Elain¢ Hainsworth Robert Haskins Toni Hibbert Angela Jenkins Lorna Johnson Stephanie Kemp Val Lumsden Gina Metcalfe David Startup Neil Stobert Sue Taylor Hugh Turner Kathryn Wenn Geoff Williams David York From 25 April From 25 April From 25 Aprll To 28 June Secretary From 25 April To 19June Co-opted members: Marilyn Smith Nat West, Wetherby is the main banker to the Trust.
WETHERBY ST JAMES CHURCH CENTRE TRUST, MANAGING TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (continued) Use of income: Income is applied first to pay the costs of administering the charity and managing its property. Remaining income is applied to furthering the objectives of the charity. Small ch#rities special provisions: i) The rq)ort of the manang Trustees of the WJSCCT has been prepared in accordance with The Cliarities Act 201 l and applicable to Charities (Accounts and Reports) Regulations. ii) The Managing Trustees of the WJSCCT consider that an audit is not required for this year under section 144(2) of the Charities Act 201 J (the 2011 Act) and that an independent examinats'on is needed. ill) The Managing Trustees of the WSJCCT acknowledge their responsibilities for complying with the requirements of section 130 of the Charities Act 2011 in respect to accounting records and the preparation of accounts. This report was approved by the Managing Trustees on 25 March 2025 and signed on their behalf by: The Revd Canon M Peat - Chairperson H D Turner- Chairperson of Finance Committee
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 Annual aceounts for the period l January 2024 to 31 December 2024 Siection A ,t3tAteiiient of financial activitie5 Unrestricted Restricted Unrestricted Designated Inconje funds Fund funds Description by natural cAteEory Total this Total last year year Income md rteeipts of endgwllnl: Trath'ng activities Donations. grants and legacics Investments 61,485.99 676.97 61.485.99 10,041.97 2,861.94 58.238.69 890.00 9,305.00 2.861.94 2.582.46 179.52 Other income Total Incondng resomrces 65,024.90 9J65.00 74,389.90 61090.67 Expend1re on: Utilities 19.013.21 25,864.40 16.644.04 19,013.21 25,864.40 16.693.49 22.419.06 38.073.88 14.210.63 Maintenance Administration 49.45 Donations Other 10.529.40 2.480.00 13,009.40 Toial £¥pendliur 72,051.05 2,480.00 49.45 74J80ts0 74,703J7 Net incon/(eXpend•tUre) Transfer between funds - In 17,026.15) (2,480.00) 2,880.00 9JlS.55 1190.60) 2.880.00 (2.880.00) (12,812.90 Transfer between fund5 - Out Other recognised gwns/(lo&ses) Gainsl{losses) on revaluats'on of ftxed assets (2,880.00) Other gwnsl{losses) movemenl offunds (9,906.15) 400.00 9J15ts5 (190.60) (12OA2.90) RecontiliatioTr of funds: Total funds brought fonvard Tot81 funds carried fonvard 13 34,4.54.24 24W8.09 45,712.94 46,112.94 80.167.18 79,976.58 92.980.08 80,167.18 13 9J15.55 The notes on pages 10 to 19 forni part of this account.
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 Biiliince .s1ii'et Total this yeydr Total last year Fixed Assets: Tangiblc assets 4.826.28 4,826.28 Tolalftred ossels Current assets: Stocks Debtors Cash at bank and on hand 8,443.17 81,869.67 90,312.84 5,587.42 80.471.22 86,058.64 Tolal current assets Liabilities: Creditors.. amounts falling due witliin one year 10 15,162.54 5,891.46 Nel currenl assets or Ilabillrfes 7S,1$0.30 80,167.18 Total assets less current liabilities 12 79,976.58 80,167.18 Creditors.. amounts falling due after more than one year Provisions for liabilities and charges Total nei assets or liabilllles 12 79,976.58 80,167.18 The funds of the charity: Ui)restricted funds - Non-designated Unr¢strict¢d funds - Designatcd Restricted funds 13 13 24.548.09 46,112.94 9 115.55 -34.454.24 45,712.94 Total unrestrlctedfunds 13 79,976.58 8Tr,167.18 Restricted funds Endowment funds Total charltyfunds 13 79,976.58 80,167.18 Approved by the Trustees on 25th March 2025 The Revd Canon M Peat - Chairperson of Trustees P,1 H D Turner - Chairperson of Finance Committee
WETHERBY ST JAMES CHURCH CEI¥4TRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 .Sc'cti()n C ( éisll tl()w' %tAtL'iiients Table C.1 Statement of cash flojws Prior year funds Total funds Note Cash flows from operating activities: Net cash provided by (used in) operating activiti 4.145.72 (16,949.S9) (Table C.2) Cash flows from investment activities: Dividends. interest and rents from investments 2,861.94 2,582.46 Note 3 Purchase of property, plant and equipment (5,609.21) Note 8 Net cash provided by (used in) investment activities (2,747.27) 2,582.46 Cash flow5 from financing activities: Change in cash and cash equivalents in the reporting period 1,398.45 (14,367.13) Cash and cash equivalents at the beginning of the reporting period 80.471.22 94,838.35 (Table C.3) Cash and cash equivalents at the end of the reporting period 81,869.67 80,471.22 (Table C.3)
WETHERBY ST JAMES CHURCH cElRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 4)ecti(ill (' (c()nt.) Reconciliation of net incomel(expenditure) to net cash flow to net cash flow from Table C.2 operating activities Prior year funds Total funds Note Net incomel{expenditure) for the reporting period (as per the statement of financial activities) (190.60) (12,812.90) SOFA Adjustments for: Depreciation charge 782.93 Note 8.2 Dividends, interest and rents from investsnents (2,861.94) (2,582.46) Note 3 (Increaseydecrease in debtors (2,855.75) (941.82) Note 9 Increase/(decrease) in creditors 9,271.08 (612.41) Note 10 Net cash provided by {used in) operating activitie5 4,145.72 (16,949.59) Table C.3 Analysis of cash and cash equivalents Prior year funds Total funds Note Cash in hand 81,869.67 80,471.22 Note 11 Total cash and cash equivalents 81,869.67 80,471.22
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 10- ,%ecti()n D N()tes tn the accoiint.s Note l. Basis of preparation Basis of accounting The accounts have been prepared in accordance with.. a. the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 b. tlie Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and with the Charities Act 2011. There has been no change to accounting policies (valuation rules and methods of accounting). Changes to previous accounts No changes have been made to accounts for previous years. Note 2. Accounting policies: INCOME AND ENDOWMENTS: Recognition of incoming These are included in the Statement of Financial Activities (SOFA) when.. resources the charity becomes entitled to the resources. the trustees arc virtually certain they will receive the resources: and the monetary value can be measured witli sufficient reliability. Incoming resources with Where incoming resources have related expenditure (as with fundraising related expenditsre or contract income) the incoming resources and Telated expenth'ture are reported gross in the SOFA. Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources. Tax reclaims on donations Incoming resources from tax reclaims are included in the SOFA at the and gifts same time as the to which they relate. Contractual income gnd This is only included in the SOFA onc¢ the related goods or services have perforniance related been delivered. Investment income This is included in the accounts wh¢n receAvable. Investment gains and This includes any gain or loss on the sal¢ of investments and any gain or lo&ses loss resulting from revaluing investsnents to market value at the end of the year. Grants and donations
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 Secti()ii t) otes to thL' ACC()iiiII EXPENDITURE AND LIABILITIES: Liability recognition Liabilities are reCOlSed as soon as there is a legal or constructive obligation committing the charity to pay out resources. Where the charity gives a grant with conth'ts'ons for its payment being a specific level of service or output to be provided, such grants are only Tecognised in the SOFA once the recipient of the grant has provided the specified service or output. Grants with performance conditions Grants payable without perfornjance conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the ant which remain in the control of the charity. ASSETS Tangible fixed assets for use by These are capitalised if they can be used for more than one year, and cost charity at least £l.000. They e valued at cost or a reasonable valu¢ on receipt. Investments Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees, best estimate of market value.
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 12- ection D Note.5 to the aCLOUlIt5 Note 3 Analysis of income and receipt of endowment This year UDrestricted Unrestricted Designated Restricted Total Old Scl)ool Kitchen rent Church Centre and Church Rooms Car Park Parish Office 18,663.14 41,222.85 1,500.00 100.00 18.663.14 41.222.85 1,500.00 100.00 Trading activities Total tradlng activldes 61,485.99 61,485.99 676.97 9,365.00 10.041.97 Donations & Legacies Donations Grants Gift Aid rccovered Toial donations and legacies 676.97 9,365.00 10,041.97 Investments Interest 2,861.94 2,861.94 Total invesiments and interesl 2,861.94 2,861.94 Other incom¢ Wetherby St James PCC Total other Income Tolal Income 65,024.90 9J65.00 74,389.90 Last Year Old School Kitchen rent Church Centre and Church Rooms Car Park Parish Office 18,476.05 -38,454.-3.3 1,208.31 100.00 18,476.05 38,454.3.3 1.208.31 100.00 Trading activities Total $8.238.69 58,238.69 Donations Donatsons and legacies Grants 890.00 890.00 Total 890.00 890.00 Investments Interest 2,582.46 2,582.46 2,582.46 2,582.46 Other income Wetherby St James PCC 179.52 179.52 Totol 179.52 179.52 Tolal income 61,711.15 179.52 61,890.67
WETHERBY ST JAMES CHURCH CENfRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 13 4*ection D TNotL'S to the accounts .L()nt) Note 4 Analysis of expenditure This year urtriCted Unrestricted Designated Restricted Total Electricity 5,252.70 9,235.30 663.25 5,252.70 9.235.30 663.25 Utilities Water Insurance 3,861.96 3,861.96 Total udlltles 19,013.21 19,013.21 Repairs and replacements Cleaning including materials Care taker and maintenance costs (labour) 1,479.46 4,709.67 1,479.46 4,709.67 Maintenance 19,675.27 J 9,675.27 Total molntenance 25,864.40 25,864.40 Office costs (labour) Office costs (othcr) Administration Depreciation Legal and professional Health and safety Miscellaneous 12,198.09 3,399.68 782.93 12,198.09 3,449.13 782.93 49.45 263.34 263.34 Total administratlon 16,644.04 49.45 16,693.49 Grants and Donations Wetherby St James PCC Other (Water supply upgrade and Zero Carbon project) 10,529.40 2,480.00 13,009.40 Totalgranls, donations and olher 10,529.40 2,480.00 13,009.40 Total penditUre 72,051.0S 2,480.00 49.45 74,580.-50
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 14- .%ectiiiii t) N()tes t(1 thL' aCC(Iliiits Note 4 Analysis of expenditure Last year Unrestricted ITnrestricted Designated Restricted Total Electricity 7,293.52 10,831.72 767.94 3,525.88 7,293.52 10,831.72 767.94 3,525.88 Iltilities Water Insurance Tolal 22,419.06 22,419.06 Repairs and replacements Cleaning including materials Caretaker and maintenance costs (labour) 2.220.59 5.056.08 11,497.19 13.717.78 5,056.08 Maintenance 19.300.02 19.300.02 Toial 26,576.69 11,497.19 38,073.88 Office costs (labour) Office costs (other) Administration Depreciation Legal and professional Health and safety 'sccllaneou5 10.121.65 3,127.98 10 121.65 3 232.23 104.25 660.00 660.00 196.75 121.48 75.27 Toial 13,371.11 660.00 179.52 14,210.63 Grants and Donations Wetherby St Jamcs PCC Total Other Total Toial pendIthre 62,366.86 12,157.19 179.52 74,703.57
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 Section D 'ote5 to tlie acL()unt.s .LiJnt) Note 5 Details of certain items of expenditure Trustees expenses: This year Last year Number of trustees who were paid expenses None None Fees for examination of the accounts: Independent examiner's fees for reporting on the accounts None None Other fees paid to the independent examiner None None Note 6 Paid employees Staff costs: This year Last year * Gross wages. salaries and benefits in kind Pension costs * The Wetherby St James Church Centre Trust shares the salary costs of the Parish Administrator, Assistant Administrator and Churchlchurch Centre Caretaker who are employed by The Parochial Church Council Of The Ecclesiastical Parish Of Wetherby With Linton. Those costs are not included in the above. Average number of full-time equivalent employees in the year: This year number Last year number *The parts of the charity in which employees work To¢al The full time equivalent time of tlie Caretaker (0.75) and Parish Administrators (0.44) is not included in the above as they are paid by Wetherby St James PCC. Defined contribution pension scheme The charity did not have in place a defined contribution scheme during the year. The WSJCCT has no entitled workers under the temis of Auto Enrolment and no worker has chosen to opt in.
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 16- ,4*ection D Notes to the accounts Note 7 Grants made and received Total value of grants made: Grants to institutions Total amount Grants to individuals Total amount Purpose for which grants made Tolal Grants made to in3titutionJ: Names of institutions TotAI amount of grants PAid Toial grants to instiiiillons Related Party Transactions The Trustees of WSJCCT are also PCC members of Wetherby St James Church. The WSJCCT provid¢s donations and funding to the Church in accordance with its object. Related party transactions are made on tenns equivalent to those that prevail in arnis length transactions. Certain salary and other costs arc incurred by St James PCC on behalf of the charity and rechar¥ed at cost (see note 6.1). Analysis of receipt of government grants This year Last year Grants
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 17 ection D Note5 to the accouiits .L()nt) Note 8 Tangible fixed assets C05t or valuation: Payments on account and assets under construction Freehold land & buildings Fixtures and fittings Office equipment Other equipment Total Balance blfwd Additions Revaluations Disposals Transfers Balance carried forward 3.3,498.17 4,553.24 3,069.53 1,055.97 36.567.70 5,609.21 4,553.24) (320.00) 4,873.24) 33,498.17 3,805.50 37,303.67 Accumulated depreciation and impairnjent provisions: Basis Rate SL 200/0 SL SL 25% Balance b/fwd Depreciation charge for year Impairnjent provisions Revaluations Disposals Transfers Balance carried forward 33,498.17 3,069.53 36,567.70 606.96 175.97 782.93 4,553.24) 320.00 4,873.24 29,551.89 2,925.50 32,477.39 Iyet book value: Brought fonvard caled forward 3,946.28 880.00 4,826.28 Revaluation: No fixed assets have been rcvalued during the year. The properties known as the Church Centre, Church Room and Old School Kitchen are vested in the Leeds Diocesan Board Of Finance, fomierly The West Yorkshire & The Dales Diocesan Board of Finance (the Custodian Trustee) by a Scheme of 5th March 1943 (as affected by the provisions of the Charities Act, 1960).
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 18 ection D Notes to the accouiits .i()nti Note 9 Debtors and prepayments Analysis of debtors Amounts falling due within Amounts falling due after one year ore than one year This year Last year This year Last year Trade debtors Amounts due from subsith'ary and associated undertakings Other debtors Prepayments and accrued income 849.00 1,207.72 7,594.17 4,379.70 Tolal ,443.17 5,587.42 Note 10 Creditors and accruals Amounts falling due within Amounts falling due after one year more than one year This year Last year This year Last year 10.1 Analysis of creditors Loans and overdrafts Trade creth'tors Amounts due to subsidiary and associated undertakings Other creditors Accrued and deferred income 1.618.50 1,538.81 9,960.95 238.86 3,583.09 4,113.79 Tolal 15,162.54 5,891.46 10.2 Security over assets None Notell Cash at bank and in hand This year Last year Short tern] cash investments (less than 3 months maturity dat Short term deposits Cash at bank and on hand Other 71,137.77 10,255.00 476.90 68,230.83 12,240.39 81,869.67 80,471.22
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 19-
ection l) tNotes to tlie accounts (cunt) Note 12 Analysis of net assets between funds Designated Unrestricted Unrestricted Restricted funds funds funds Total Fixed assets Investments Net current assets 4,826.28 4,826.28 19,721.81 46,112.94 9,315.55 75,150.30 Total nel assels 24,548.09 46,112.94 9,315.55 79,976.58 Note 13 Unrestricted and Designated funds Movement in major funds Fund balances brought forward Fund balances carried forward Income and receipts of endowment Expenditure Transfers Gains and losses Fund names General De,sixnaled Fund,5.' Fabric Old School Kitchen Loss of income LTMM&R Fund Zero Carbon Fund Res'triLled hunds,: David York Foundatio W¢therby St James# -34,454.24 65,024.90 72,051.05 2,880.00) 24,548.09 10,887.92 8,998.80 20,000.00 4,835.00 991.22 10,887.92 8,998.80 20,000.00 4,8.35.00 1,391.22 (2,480.00) 2,880.00 9,365.00 49.45) 9,315.55 Tolal Funds 80,167.18 74,389.90 (74,580.50) 79,976.58 LTMM&R Long Terni Major Maintenance and Renewals David York Foundation - Grants, donations and costs associated with the Net Zero Carbon activities.
Wethejby St James Restricted Fund - Salary costs incurred for Wetherby St James PCC and reimbursed.
This fund is self balancing. 13.2 Transfers between funds From Fund To Fund Reason AmouDt D¢signated Zero Carbon Fund Cover consultancy costs associated with Zero Carbon aspirations General Fund 2,880
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2023 -20 Annual accounts for the period l January 2023 to 31 December 2023 L'Cti()11 , tiltenient ()r riiiélllll411 actiN'itii's Unrestricted Re8tricted Unrestricted Designated income funds Fund funds Description by natural fategory Totsl this Totsl 188t year year Income and receipts of endowment: Trading activities Donations, grants and legacies Investments Other income 58,238.69 890.00 2,582.46 58,238.69 890.00 2.582.46 179.52 55,579.36 436.32 692.82 179.52 Total incoming resources 61,711.1S 179.52 61,890.67 $6,708.$0 Expenditure on.. Utilities Maintenance Administration Donations 22,419.06 26,576.69 13,371.11 22,419.06 38,073.88 14.210.63 14,317.42 26,875.22 15,459.57 6.000.00 11,497.19 660.00 179.52 Total expenditure 62J66.86 12,157.19 179.52 74,703.57 62,652.21 Net income/(expenditure) Transfer between funds - In Transfer between funds - Out Other recognised gains/(losses) Gains/(losses) on revaluation of fixed assets Other gains/(losses) Net movement of funds 655.71) (12,137.19) 12,812.90) (5,943.71 (655.71) (12,157.19) {12,812.90) (5,943.71) Reconciliation of funds: Totsl funds brought forward 13 Totsl funds carried forward 13 35,109.95 34,454.24 57,870.13 45,712.94 92,980.08 80,167.18 98,923.79 92,980.08
WETHERBY ST JAMES CHURCH CENTRE TRUST FOR THE YEAR ENDED 31 DECEMBER 2024 INDEPENDENT EXAMINER'S REPORT TO THE MANAGINGTRUSTEES OF WETHERBY ST JAMES CHURCH CENTRE TRUST I report on the accounts for the year ended 31 st December 2024 which are set out on pages 6 to 19. Respective responsibilitie5 of the Trustees and Independent Examiner The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 20] I (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. o follow the procedures laid down in the General Directs'ons 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 examinats'on 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 seekin&1 explanations from the management committee concerning any such mattel's. The procedures undertaken do not provide all the evidence that would be required in a full audit, and consequently E 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 wliich 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. or to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. J Cuthbertso MA. FCA Date..