**REGISTERED CHARITY NUMBER: 1133733**
## **REPORT OF THE TRUSTEES AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **FOR**
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
SMH Reed Smith Limited Copia House Great Cliffe Court Great Cliffe Road Barnsley South Yorkshire S75 3SP
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 5|
|**Independent Examiner's Report**|6|
|**Statement of Financial Activities**|7|
|**Statement of Financial Position**|8 to 9|
|**Notes to the Financial Statements**|10 to 15|
|**Detailed Statement of Financial Activities**|16 to 17|
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
As part of the Diocese of Leeds, within the Church of England, Christ Church South Ossett Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent, in promoting, in the Ecclesiastical Parish, the whole mission of the Church – pastoral, evangelical, social and ecumenical.
## **The charity’s main activities**
The PCC is committed to enabling as many people as possible to worship at our Church and to become part of our parish community at Christ Church. The PCC and its incumbent maintain an overview of worship throughout the parish and our services and worship put faith into practice through prayer and scripture, music and sacrament.
The incumbent and PCC seek to enable people to live out their faith within the parish community through worship and prayer, learning about the Gospel, developing their knowledge and trust in Jesus, providing pastoral care for those in the parish and undertaking and supporting missionary and outreach work. To facilitate this work it is important we maintain the fabric of the Church building and its Parish Centre complex.
## **Public benefit statement**
In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of the Christian faith.
## **ACHIEVEMENT AND PERFORMANCE**
## **Mission, Vision and Values**
## **Our Mission**
We exist to be and to make disciples who love Jesus as their greatest treasure, learn Jesus as their way of life, and live Jesus for the renewal of the world.
## **Our Vision**
With the help of God, our aim is to be a Christ-centred worshipping family of radical disciples, committed to showing and telling the good news of God’s Kingdom in Ossett and beyond.
**Our Values** (the means by which we seek to live out our day-to-day mission and ministry) We are committed to being a church that…
1. Worships joyfully
2. Prays dependently
3. Lives radically
4. Loves extravagantly
5. Thinks biblically
6. Gives sacrificially
7. Witnesses organically
Page 1
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **ACHIEVEMENTS AND PERFORMANCE (continued)**
## **Parochial Church Council (PCC)**
The PCC met nine times over the course of 2024, holding its regular meetings once every two months (in January, March, May, July, September and November), with three extraordinary meetings in January, October and December. The Standing Committee of the PCC has also met regularly over the course of the year between PCC meetings to ensure smooth governance. Given its wide-ranging responsibilities, the PCC is supported by a number of Ministry Teams, each dealing with a particular aspect of parish’s mission and ministry, which meet together at Team Forum (also six times per year). These Teams are responsible to and report back to the PCC at every meeting.
## **Worship**
Each week, Christ Church meets for worship at 10am on Sundays. The first Sunday of the month is normally All- In Worship for people of all ages. On the other Sundays of the month, volunteers lead two groups for children during the service – Explorers (for school years R-Y2) and Discovers (for school years Y3-6). In September, the church launched CCSO Youth for secondary-age children to be held twice a month, with youth assisting with the running of the services on the other weeks (e.g. laptop, PA system). Game Changers has continued meeting on Sunday evenings, regularly drawing about 10 to 12 young people from both current church-going families and non-church-going families. During the autumn term, it held its first Youth Alpha as an opportunity for the young people to explore the basics of the Christian faith.
Attendance at Sunday services has grown slightly to around 75 adults and 15-20 children. Holy Communion is celebrated on the 1st and 3rd Sundays. In addition, a smaller midweek service takes place on Thursdays at 10.15 in the Parish Centre, in which Holy Communion is celebrated twice a month (on the 2[nd] and 4[th] Thursdays of the month) to ensure that it is offered every week at Christ Church. The Thursday service is regularly attended by approximately 25-30 adults each week (about 10-15 of whom do not normally attend Sunday services). The Cornerstone prayer meeting at 9.30am on Monday mornings (launched in September 2022) continues to root the mission and ministry of the church in prayer.
As well as services on Sundays and Thursdays, we continue to be available for weddings, funerals, baptisms and/or thanksgiving services as requested. No weddings took place at Christ Church in 2024. 2 people were baptised by full immersion at Easter, and a baby was baptised in December. 9 funerals were conducted at the church and a further funeral was conducted at a crematorium, with another 6 committals/burials of ashes.
## **Discipleship & Evangelism**
Having operated as a “Cell Church” for many years, the midweek small groups were relaunched in September 2024 as Home Church groups with an emphasis on going deeper with God, deeper in relationship to one another and deeper in service to the world. This relaunch has led to a significant increase in participation (with over 90 people part of a group) as well as the formation of new relationships within the church family.
In January, Christ Church launched another Alpha Course, which was attended by approximately 20 people, with a view to helping them explore and enter into the Christian faith (either for the first time, or at a deeper level). This was enormously successful, and enabled by a large group of volunteers from the church supporting it in several ways - from facilitating the groups to catering for our guests. There were a number of people who came to faith through the course, as well as others who started attending the church as a result of having taken part in it.
## **Schools and Young People**
A team led by Rev. Steven Harvey has also continued to lead collective worship in four schools in the parish: Dimple Wells Infant School, South Ossett Infant School, Southdale Junior School and South Parade Primary School. The team was also boosted by the addition Kelly Wood, who joined Rowena Cottington and Rev. Tracy Shields as regular contributors.
Page 2
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **ACHIEVEMENTS AND PERFORMANCE (continued)**
## **Schools and Young People (continued)**
In 2024, the church also hosted visits and classes from Southdale, South Parade, Dimple Well, and South Ossett Infants to assist them in the delivery of their RE curriculum—particularly in the delivery of the Easter Story. Rev. Steven Harvey continues to serve as a foundation governor for Southdale Junior School and has built up good links to support them deliver their RE curriculum including hosting a day to introduce the RE curriculum’s Big Story of the Bible, as well as themed reflections at Easter and Christmas. In December 2024, the church once again hosted Christingle services for the whole of Southdale school, which helped us interact with over 350 children and parents during the Christmas season.
## **Community**
It is recognised that the Church exists for the benefit of its non-members, and Christ Church seeks to do that primarily by promoting the Christian faith as well as ministries of mercy (e.g. CentrePoint—a group for adults with learning disabilities). The work of the Resource Food Bank continues to serve some of the most vulnerable in our community and refurbishment of The Resource’s facilities in the Parish Centre is planned during the first quarter of 2025. In addition to these, the church premises continue to be available for community use—both as a space to hire and for social activities (e.g. Rainbows, Brownies, Shared Craft and Table Tennis).
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **Financial review**
Christ Church has been greatly blessed by God over the years by its ministry within the local community, its buildings and its finances and 2024 was no exception.
Total Income in 2024 was £171,743 comprising £ 138,820 Unrestricted funds and £ 32,923 of Restricted funds. Restricted funds are moneys that can be used only for specific purposes; in our case, they are moneys given to The Resource food bank plus modest grants and gifts.
## Unrestricted Funds
Voluntary Income, which is moneys freely given by way of planned giving, collections at services, donations and appropriate tax recovered on them is broken down on the face of the detailed statement of financial activities on page 16 of the report. Voluntary Income in 2024 was similar to that seen in 2023.
In terms of other income, statutory fees - in the main those received from funerals - were similar to 2023 but income received from Parish Centre rents was higher than in 2023 and higher than expected.
Total Expenditure in 2024 was £179,222, comprising £145,545 Unrestricted funds and £33,677 of Restricted funds. The Expenditure figures show the cost of meeting our obligations, the biggest of which are our Parish Share £65,473, our Away Giving tithe £14,394 (10% of our Income) i.e. the amount given to charities, and the cost of running the Parish Centre £19,175.
On the face of it, an Operating Deficit of £6,725 re Unrestricted funds is disappointing but when one bears in mind a depreciation cost of £3,586, the planned cost of replacement windows and the installation of heat pumps in the Parish Centre £11,743, together with a substantial boundary wall repair costing £5,595, the outcome was deemed satisfactory. It should be noted that we paid the full amount of Parish Share requested by the Diocese.
## Restricted funds
The Resource had Income of £32,923 including grants from Wakefield Council totalling £8,508 and Expenditure of £32,657 giving a surplus of £266. All funds of the Resource are Restricted funds as they are given specifically for the work of the food bank.
## Balance Sheet
The balance sheet (page 8) shows all our assets and liabilities with further detail in the notes on pages 10 to 15. Of note are the Unrestricted bank balances at the end of the year - £123,326, and Restricted bank balances - £51,411 - (mainly Resource plus parish weekend bank balances).
The substantial bank balances have been gained from significant legacies and surplus income.
Page 3
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## 2025 Budget
A budget for 2025 was presented to the PCC meeting in November 2024 based on a forecast at that time of 2024 outturn figures. The budget showed an operating surplus of £1,146 having allowed £10,000 for further planned improvements to the Parish Centre building.
## Acknowledgements
Thanks are due to Julie Morrisroe, Accountant; Paul Houghton, Covenants Officer; and Heather Drayton, managing the Parish Centre lettings for their hard work and commitment throughout the year.
Thanks also to Stuart Reed of SMH Reed-Smith for carrying out the Independent Examination of our accounts.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £130,072.
The PCC feels it needs to ensure it has sufficient unrestricted moneys to meet its ongoing regular needs plus some for unforeseen emergency needs. In the light of the most recent financial activity, it considers an unrestricted reserve equivalent to three months expenditure, approximately £30,000, would meet these needs.
The Church has plans for ministry initiatives that will require funding and, also, is aware of a number of maintenance issues and is conscious too that the original part of our Parish Centre is an old building in need of regular maintenance and upgrading. As foreshadowed in the previous year’s accounts, a programme of replacing some of the wooden windows in the Centre and improvements to the heating system has begun and will continue in 2025. Also, it is thought that the main heating boiler in the Centre is close to life expiry and its replacement is being planned.
It is felt that these improvements can be funded satisfactorily from our unrestricted reserves.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by the Church of England Measures, the Parochial Church Councils (Powers) Measure 1956 as amended and the Church Representation Rules.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are the PCC members who are appointed in accordance with the Church Representation Rules.
Page 4
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity number** 1133733
## **Registered and principal address**
Vicar Lane Ossett Wakefield West Yorkshire WF5 0BE
## **Trustees**
Rev. Steven Harvey Priest in Charge and Chair Graham Nutter Treasurer Helen Berry Secretary Christopher Cowlishaw Secretary Christopher Petrie Beverly Cadman Jacqueline Searle Warden Janet Nash Warden Heather Drayton Warden Rev. Andrew Griffin Associate Priest Thomas Smith Jennifer Phelan Gareth Phillips Peter Moore Jeanette Burkey Anna McKann Charlotte Roberts
Resigned May 2024 Appointed May 2024 Resigned May 2024
Resigned May 2024 Appointed May 2024 Appointed May 2024
Reappointed May 2024
Reappointed May 2024 Appointed May 2024
## **Independent Examiner**
Stuart Martin Reed FCCA SMH Reed Smith Limited Copia House Great Cliffe Court Great Cliffe Road Barnsley South Yorkshire S75 3SP
## **REFERENCE AND ADMINISTRATIVE DETAILS Bankers**
National Westminster Bank plc 27 Effingham Street Rotherham South Yorkshire S65 1AU
Approved by order of the trustees on 12 April 2025 and signed on their behalf by:
Rev Steven Harvey - Trustee
Page 5
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF**
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of Christ Church South Ossett**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024.
## **Responsibilities and basis of report**
As the charity's trustees 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Charity as required by Section 130 of the Charities Act; or
2. the accounts do not accord with those records; or
3. 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.
Stuart Martin Reed FCCA
SMH Reed Smith Limited Copia House Great Cliffe Court Great Cliffe Road Barnsley South Yorkshire S75 3SP
12 April 2025
Page 6
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Voluntary income 2
118,566
Church activities
19,004
Investment income
4
1,250
**Total**
138,820
**EXPENDITURE ON**
Church expenses
58,028
**Church activities**
Promoting, in the ecclesiastical parish,
the mission of the Church
87,517
**Total**
145,545
**NET INCOME/(EXPENDITURE)**
(6,725)
**RECONCILIATION OF FUNDS**
Total funds brought forward
320,179
**TOTAL FUNDS CARRIED FORWARD**
313,454|Restricted
fund
£
32,923
-
-
32,923
1,020
32,657
33,677
(754)
52,165
51,411|31.12.24
31.12.23
Total
Total
funds
funds
£
£
151,489
162,936
19,004
13,548
1,250
673
171,743
177,157
59,048
34,577
120,174
116,484
179,222
151,061
(7,479)
26,096
372,344
346,248
364,865
372,344|31.12.24
31.12.23
Total
Total
funds
funds
£
£
151,489
162,936
19,004
13,548
1,250
673
171,743
177,157
59,048
34,577
120,174
116,484
179,222
151,061
(7,479)
26,096
372,344
346,248
364,865
372,344|
|---|---|---|---|
||||177,157|
||||34,577
116,484|
||||151,061|
||||26,096
346,248|
||||372,344|
The notes form part of these financial statements
Page 7
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **STATEMENT OF FINANCIAL POSITION 31 DECEMBER 2024**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
8
186,521
**CURRENT ASSETS**
Debtors and prepayments
10
6,381
Cash at bank and in hand
123,326
129,707
**CREDITORS**
Amounts falling due within one year
11
(2,774)
**NET CURRENT ASSETS**
126,933
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
313,454
**NET ASSETS**
313,454
**FUNDS**
13
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
fund
£
-
-
51,411
51,411
-
51,411
51,411
51,411|31.12.24
Total
funds
£
186,521
6,381
174,737
181,118
(2,774)
178,344
364,865
364,865
313,454
51,411
364,865|31.12.23
Total
funds
£
190,107
7,633
181,788
189,421
(7,184)
182,237
372,344
372,344
320,179
52,165
372,344|
|---|---|---|---|
.
The trustees acknowledge their responsibilities for
(a) ensuring that the charity keeps accounting records that comply with Section 130 of the Charities Act 2011 and (b) preparing financial statements which give a true and fair view of the state of affairs of the charity as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of the Charities (Accounts and Reports) Regulations 20028, so far as applicable to the charity.
The notes form part of these financial statements
continued...
Page 8
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **STATEMENT OF FINANCIAL POSITION - continued 31 DECEMBER 2024**
The financial statements were approved by the Trustees and authorised for issue on 12 April 2025 and were signed on their behalf by:
Rev Steven Harvey - Trustee
The notes form part of these financial statements
Page 9
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Parish Centre - Nil Organ & capital improvements - Over 7 years
## **Taxation**
The charity is exempt from income tax and capital gains tax on its charitable activities. The charity is not exempt from VAT which is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 10
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **2. VOLUNTARY INCOME**
|Tax Efficient Planned Giving
Collections at Services
All other giving and voluntary income
Lunch club, coffee, Little Rascals group
The Resource
Gift Aid / Tax Recovered
Grants
**3.**
**GRANTS**
Bishop’s Development Fund
Wakefield Metropolitan District Council
**4.**
**INVESTMENT INCOME**
Interest receivable|31.12.24
£
85,597
10,136
1,502
-
32,923
21,331
-
151,489
31.12.24
£
-
-
-
31.12.24
£
1,250|31.12.23
£
86,486
11,401
1,820
1,019
27,828
20,986
13,396|
|---|---|---|
|||162,936|
|||31.12.23
£
1,500
11,896
13,396
31.12.23
£
673|
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.
## **Trustees' expenses**
The charity trustees claimed expenses which related to travel and telephone expenses.
## **6. STAFF COSTS**
The average monthly number of employees during the year was as follows:
||31.12.24|31.12.23|
|---|---|---|
|Administration support|1|1|
||1|1|
No employees received emoluments in excess of £60,000.
continued...
Page 11
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**7.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
fund
£
£
**INCOME AND ENDOWMENTS FROM**
Voluntary income
120,712
42,224
Church activities
13,548
-
Investment income
673
-
**Total**
134,933
42,224
**EXPENDITURE ON**
Church expenses
30,194
4,383
**Church activities**
Promoting, in the ecclesiastical parish,
the mission of the Church
85,917
30,567
**Total**
116,111
34,950
**NET INCOME/(EXPENDITURE)**
18,822
7,274
**RECONCILIATION OF FUNDS**
Total funds brought forward
301,357
44,891
**TOTAL FUNDS CARRIED FORWARD**
320,179
52,165
**8.**
**TANGIBLE FIXED ASSETS**
Parish
Organ/capital
Centre
improvement
£
£
**COST**
At 1 January 2024
183,038
25,105
At 31 December 2024
-
-
At 31 December 2024
183,038
25,105
**DEPRECIATION**
At 1 January 2024
-
18,036
Charge for year
-
3,586
At 31 December 2024
-
21,622
**NET BOOK VALUE**
At 31 December 2024
183,038
3,483
At 31 December 2023
183,038
7,069
|Total
funds
£
162,936
13,548
673|
|---|---|
||177,157|
||34,577
116,484|
||151,061|
||26,096
346,248|
||372,344|
||Totals
£
208,143
-
208,143
18,036
3,586
21,622
186,521
190,107|
continued...
Page 12
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.24
£
Debtors
4,499
Prepayments
1,882
6,381
**11.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.12.24
£
Creditors
-
Accruals
2,774
2,774
**12.**
**LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
31.12.24
£
Within one year
680
Between one and five years
1,133
1,813
**13.**
**MOVEMENT IN FUNDS**
Net
movement
At 1.1.24
in funds
£
£
**Unrestricted funds**
General fund
320,179
(6,725)
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
BDF – Media Centre
2,376
48,600
1,019
170
-
266
(923)
(97)
**TOTAL FUNDS**
372,344
(7,479)|31.12.23
£
5,882
1,751
7,633
31.12.23
£
102
7,082
7,184
31.12.23
£
680
1,813
2,493
At
31.12.24
£
313,454
2,376
48,866
96
73|
|---|---|
||364,865|
continued...
Page 13
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **13. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|Incoming
resources
£
**Unrestricted funds**
General fund
138,820
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
BDF – Media Centre
-
32,923
-
-
**TOTAL FUNDS**
171,743
**Comparatives for movement in funds**
At 1.1.23
£
**Unrestricted funds**
General fund
301,357
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
Leeds DBF Winter Bills Grant
BDF – Media Centre
2,376
39,443
1,072
2,000
-
**TOTAL FUNDS**
346,248
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
134,933
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
Leeds DBF Winter Bills Grant
BDF – Media Centre
-
39,724
500
-
2,000
**TOTAL FUNDS**
177,157|Resources
Movement
expended
in funds
£
£
(145,545)
(6,725)
-
(32,657)
(923)
(97)
-
266
(923)
(97)
(179,222)
(7,479)
Net
movement
At
in funds
31.12.23
£
£
18,822
320,179
-
9,157
(53)
(2,000)
170
2,376
48,600
1,019
-
170
26,096
372,344
Resources
Movement
expended
in funds
£
£
(116,111)
18,822
-
(30,567)
(553)
(2,000)
(1,830)
-
9,157
(53)
(2,000)
170
(151,061)
26,096|
|---|---|
continued...
Page 14
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **13. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
Leeds DBF Winter Bills Grant
BDF – Media Centre
**TOTAL FUNDS**|At 1.1.23
£
301,357
2,376
39,443
1,072
2,000
-
346,248|Net
movement
in funds
£
12,097
-
9,423
(976)
(2,000)
73
18,617|At
31.12.24
£
313,454
2,376
48,866
96
-
73
364,865|
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Parish Weekend
The Resource
BDF – Youth Group
Leeds BDF Winter Bills Grant
BDF – Media Centre
**TOTAL FUNDS**|Incoming
resources
£
273,753
-
72,647
500
-
2,000
348,900|Resources
Movement
expended
in funds
£
£
(261,656)
12,097
-
(63,224)
(1,476)
(2,000)
(1,927)
-
9,423
(976)
(2,000)
73
(330,283)
18,617|
|---|---|---|
## **14. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 December 2024.
Page 15
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
**DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
||31.12.24|31.12.23|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Voluntary income**|||
|Tax Efficient Planned Giving|85,597|86,486|
|Collections at Services|10,136|11,401|
|All other giving and voluntary income|1,502|1,820|
|Lunch club, coffee, Little Rascals group|-|1,019|
|The Resource|32,923|27,828|
|Gift Aid / Tax Recovered|21,331|20,986|
|Grants|-|13,396|
||151,489|162,936|
|**Church activities**|||
|Statutory fees (Leeds DBF)|5,100|4,965|
|Gross income from trading|13,904|8,583|
||19,004|13,548|
|**Investment income**|||
|Interest receivable|1,250|673|
||1,250|673|
|**Total incoming resources**|171,743|177,157|
|**EXPENDITURE**|||
|**Church activities**|||
|Mission, giving and donations|14,394|13,228|
|Lunch club, coffee, Little Rascals group|1,137|755|
|The Resource|32,657|30,567|
|Diocesan parish share contribution|65,473|66,051|
|Salaries, wages and honoraria|6,094|5,527|
|Clergy and staff expenses|419|356|
|**Church expenses**|||
|Mission and evangelism costs|7,990|4,692|
|Church running expenses|8,009|6,197|
|Independent examination|1,200|1,229|
|Church utility costs|7,345|4,845|
|Cost of trading (Parish Centre)|19,175|14,028|
|Parish Centre upgrade costs|11,743|-|
|Carried forward|175,636|147,475|
Page 16
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF CHRIST CHURCH SOUTH OSSETT**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
||31.12.24|31.12.23|
|---|---|---|
||£|£|
|**Other expenditure**|||
|Brought forward|175,636|147,475|
|Depreciation|3,586|3,586|
||179,222|151,061|
|Total resources expended|179,222|151,061|
|**Net (expenditure) / income**|(7,479)|26,096|
Page 17