Reglstered Charity No. 1133806 THEI PAROCHIAL CHURCH COUNCIL OF THE( KCCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEI L ALLERTOIY REPORT AND FINANCIAL STATELlffi NTS FOR THEI YEAR El ND 31 DECEI MBER 2023 THEI PAROCHIAL CHitRCH COUNCtL OF THE ECCLESIASTICAL PARISH OF ST. MArrHEW, CHAPEL ALLERTON TRUSTEI E'S REPORT FOR YEAR EI NDED 31 DEC]Ll￿BE4 R 2023 ADM￿￿[STRATIvE1 INFORMATION St. Mattliew's is Sltuated in Chapel Alleiton in noLth Leeds. Il is in the Deanery of Leeds, East. pai't of the Dso¢ese of Leed3 Witliin the Churoli of England. The conEspondeAice addi'¢s5 is Tlie Vicarage, Wood Lan¢, Cliapel Alleitoa, Leeds LS7 3QF. The P8]'o¢hial Cliui'¢h Council (PCC) wag first registered 85 a challty, number 1133806, 01) 27 January 2010 undei. Élle nain¢ of The Par￿hla1 Churcli Council of the E¢clcsiastical Pai'isli of Sl Matthew, Chapel AIIBrlon. The PCC ineinbers are.. Viegr.. Revd. Simon Jones Retlred Priest (PTO): Revd. Susan Rusholine Readcrs: Sue Sandersoii Mr Richard Oliver Chui'eliwardens: tvfr Fred Rowland Mi. Colin Powell RepYesent#tlves OD the Deanery Synod: rs Gill Deighton fi's Ilroawen Fisher lected Members (c￿h is elected for a tlll'ee-ye8r teim, Ulllil the yeai. shown).. Mr Jol)n ￿￿enwoOd (2024) Mr Tini Chappell (2024) . Malcolm Slater (2025) Mr Nick Seddoii (2026) Ms Anne Cutl)bcitson (2026) ' Siinoii CaEtei' (2026) Mi. Niclc Flood (2026) Mrs Elizabeth Hawthorn (2026) Ms Lynda Robiiison (2026) Clair Seddan (2(126) Mi. Doug Pollock (2026) Hon Secretgry: Hon TreA$urer: Tim Chappell Mi. John Greenwood Page11 TII& PAROCHtAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. IVIA￿Hr4 W, CHAPJLL ALLERTON TRUSTEE?S RfiPORT FOR YEAR ]CNDED 31 DECEMBlliR 2023 STRUCTURE, GO￿4 RNANCEI AND E4lANAGfi ￿TrIT Govei'ning Document The PCC is governed by the Parochial Chwcb Council PowezE Measure (1956) as amendecl and the Chllrch Representaiioii Rules. Memb¢Yshffip Members of the PCC are either ex-officio or ¢lected by the Annual Parochial fyleeting (APM) in accoydance with the Church Representation Rules. Oi'ganlsational MaDagement The PCC meets bi-monthly to overscc the business oftbeparish andhas delegaied day-to-day governaDcB to the Stat]dTng Committee wliich meets ]nontlkly alld 4 Thumber of Mtnisty T¢anig be5ng cirated that will meet quwtErly througbout the ytar. All activity ll￿dertaken by the Standing Comtnittee a￿d Ibe Mlliistry Teams is itported at each PCC meeting. These sub-Con]mittees are as follows.. Standing Comniittee ope1.￿t¥S ulldel Teims Of Reference agreed July 2022. The stattding Cmmittee (SC) ig a conllllitteE Reg￿lY Set up to onduut the business of the PCC between mectings of tbe PCC. Its workin¥s at a practical level we not se( out in the ChurLh R¢presentatiOrt Rules alld vary from Chunh to ChuTch. The PCC shall have a SC of not less than five pcrsons., Vicar, ChL￿¢11w￿'dens, PCC Treasvrei. (votiug only if a memb¢i' of the PCC) andPCC Secretary (voting only if a metnber of th¢ PCC). Tlie SC is there to support the work And responsibilities of tbe PCC and to bc tlllly accountable for all its de¢isiuns dwectly to tlie PCC. Ib¢ SC bas thc power to tt'apsact the bustlless of tbe PCC betsveen Jlleetings. Howev￿.. wherever reasoiiable and possible to do so, i'&tification of its dwisions will be in&de by the PCC at its uqxt meeting. Buildlng & Estates The Builditig & Estates Ministsy Teatll is iESPODsible foi. all aspects of tbe cburch grounds and its associatEd buildings primai'ily inGorporating,' tbe church, the Mceting Rooin, tbe Cojnmvnity Roojn aDd Slainbeck Hall. Te￿]J5 of Refercyicc for tliis ministty team are still being finalised but it is anticipat¢d thllt this te8m will be responsible for all maintcnante (includillg cleanimg alld g￿eThIng) and all l'oom lettings across the estate. Worship Development Operates undei. Terms of Refer￿l¢e ag￿ed Noveml)cr 2022. 11 ovw'sees the dev¢lopment of Ollr gathei'ed worshipping life at St Maith¥w's. The team ts responsiblc for establishing ow. weokly pattei'ns of wurship and elisur￿￿ ev61ytbing is in plac¢ to enable theij. S￿00th rLU)ning. Pastor81 Operates under Terms of Reference ag￿ed January 2023 and exists to enable tbe St Mattliew's Comni￿lity tD live out their discipleship tbrou¥i the c￿'e of otlicrs. The tcam will have responsibility for- tbe pastoi?I caiE of1kn056 facsng significantlif¢ Ev¢nls (illparticu121'those assoGialed withthcCoE's Occasional Offices), thuseneedinghome visits, prayer ministy, tspiispoitation and our COn￿Ullity Caré. Diselpleship Responsible for tho YLJllnittg of speeific courses to do with; introductions lo Christian Life, growing in faitb, baptism alld confmn&tion and also responsible forthe life of ourllouse Cyroiips. Terll￿ of reference ar¢ still to be fJn&lised. Childi'en & Young People Responsible foi. th¥ delivery of all aspects of ourrninistty to childrell alld youllg people including but not limitsd to. our Engagement with St Matthew's School, our provision on Sulldays (Family Service, Scra]J)bl¢rs, Junior Church), Teddy PTaise and SMASH. Tms of rèference ￿'e still to be fillalised. Communicatio￿$ R05pollsible for aIl thiDgs to do with internakalld extrfnal coD]Enulli¢ationalldpiiblicity. lll¢luditig,' website, socialmedia, notio¢ boai'ds, weekly bulletins, electronic mailing lists and bannei. ttnd poster advertising. Terms of Ref¢r6nce are still to be fllydiised. Social Eveiits Re3ponsible for all a5PWts of the pi'ovision of our kcy soci&l events,. plaDning, PlDmOtion, cateiing. production (set-up alld cl¢ai' down) and h05Pltalitylwelcome. Tem)s of irference are still to be filla1[￿d. Page12 THE PAROCHIAL CHURCH COtINCIL OF ECCLEStASTICAL PARISH OF ST. IVtATTHEI W, CHAfkL ALLERTON TRUSTEI E'S REPORT foR YEI AR D 31 DECEI￿B]LR 2023 M555ion Responsible for all a¢livity linked to our key mission partna%. CuiYently# Leeds N&W Foodbank, knterAct. IVYDAN, Thrive, IIAFRAS, Churches Togethej. in Chapel Alleiton and 0￿1. Methodist Covenattt Agreement. T¢nllS of Reference aiE Still to be finalised. ]4co Chua'ch Resp)nsible for promotiug tbe Climate Crisls ageiida at St Matthew's alkd th'iviog all initiatiVE5 around both action and te&¢hing, ulilising the A Rocba EcoChur¢h initi&tiv¢ as a framework. Terms of Refeirnce are still to be finalised. St. Matthew's PCC has the responsibility of co-opefdting with the Incumbent iti promotlDg in the ecclesiasticèl parish the whole mission of the Chuirh, pastoral, evangelislio, s0¢iaI ecumetiital. The PCC has m&intenance i'esponsibilities for tht Church building of St, Matthew's with its adjoinillg Meeting Rootll otlier grounds, alld al80 foi. Stainbeck CollJmii￿lty Hall and grollnd& OD Stainbeck Lans. There were 123 parishionei's oll the Electoial Roll. The avq7ge attendance ovei. tlll'ee st￿lCe$ per Sullday was about74 adults and 15 children. Att¢ndauc¢ lor our"monthLy Family Service was higher wktb ￿Ore younger people attendin PUBI,IC. RF,E4EFIT The PCC achieved i'egistered charity status January 2010. The PCC, in OOllJJnon Ivith the Diocese of Leeds and the ClJur¢li of Ellglaod generally, is aware of the ibsues sw'roundiag publi¢ benefit &tsd the advancement of iEligion aiid.] had I'egard to the guidance oil public benefAt pi'ovided by th¢ Cbai'ity Commission. tn additioll to tbe £61,415 paid to the Diocese for the parochial and widei. woi'k of the Church of Eiig'land tbe following donations to tharitable causes were made either di￿llY by the PCC or collected tlll'ough Chut'ch and paid ovei. direct.. 2023 UnrcJ51ryt¢d". Fth, Reslrir*edfbnd$ 4,000. To¢ Tliriv¢i¢¢th IC*ap¢lAikrton Yo￿tb Pro1￿1) InterActfjDin￿i[Y ThreeCEurthGS PtQiQ_ctl Le¢d5 North W¢stFtsudB3nk Iqca¢s Dis¢rstiQLAty 8rtnts Yorkshir&HiStoric alU￿h9￿ Trust cThi￿[C￿¥ Socirly ICollB¢iiottboxsl. (ThiWren¥ &)¢Kix.ICkt¢tu¥ts&Cbb serv￿cSJ..__.._.....i94. Ukrftthi&tt ApF￿1 St Geiw'5 H(bsp￿t WYDAN 152 95 Ji ACHtEVEMENTS AND PERFORMANC The PCQ'S charitable objectives alld activities were as described above and as detailed in dle review of Éhe year below. REIVIEW OFTHE YI¢AR ParochiAI Churc1] Couiicil Tliere wei'# 19 ]nembers of the PCC in 2023 (8 ex officio members and 11 elected members). Bas¢d the size of St Matthew's EleGtoi'al Roll ourPCC should have 2 mi]3imvnk of 6 alld 8 Joaxiillum of 12 elected membcrs. TheiEfore, the PCC tn 2023 had I potential vacancy for elected member5. ThvD tneEnb¢rs reach Ibe end of tbeir three-year terin in 2024 and therefoi'e we will have Éwo more vacancies. Tile PCC met 6 limes in 2023 in tbe Commllnity Room. Standing Committee The cotll]nitte¢ mel on the fwstThesday of the Inontb, nLeetÉllg 12 times in total. The cojntnittto instigated a review of all health illd safety which is still ollgoillg. The comtnittee also closely monjtors the ch￿.¢￿ f￿8￿CeS and has identified a significallt sliortfall in &tJnual receipts should we wish to meet our Parisb Share coinmitments. A caDipaign to inci'eage giving was launched in F¢￿￿ary 2023 aDd again ui Septembei. 2023. Across the year> planned giving saw a net illcrease of £11,000 whith eqi￿leS to around 25Q/o of the t*UEeted Ati¢reasE. Page13 TBE PAROCHIAL CFtURCH COUNCtL OF TIIE ECCLEI SIASTICAL PARISH or ST. MATfHEW, CHAPEI L ALLfi RTON TRUSTEE'S REI PORT FOR YEAR ￿NDED 31 DEI CE]JQBlI R 2023 Bllllding aDd Estat Whilst tlie Buildtllg and Estates tettin ha& not bcen formally established with clear tenns of i'eference, Inaintewdnce of oui. church and tbe letsitig of 4)ur associated buildlligs coiititiues to be operat¢d as before. An agenGy audit of St Matthew's ChuT¢h and M¢etÉIl2 Room was con)mi8sioned aud a i'eport is Dow being assessed and next steps planJ]ed. Tbe Erport illdicated that there was lijllited s¢ope foi. iJllPIDVillg the envll'oiymeiital footyrillt of oui. chwrh. A conditio report Was COLUDissioned for Stainbeck Hall and now lleed5 to be reviewed with a structured plan of action put in place which will be implemented when funds &llow. Worship Ti)roughout 2023 we have continu¢d to operate with the weekLy service at 10am on a Sunday. We haye seen an increase in the number of families attEnding church, altbougb &ttendall¢e is still relatively spoi'adic foi. many. We have Ihwtfore seen an increas¢ the ovei'all si7.e of ow. w0I5hiping ¢om]nullity but thÉs has not trdnslated to &large illor¢as in our weekly nuTnbers. But there is der￿lteRY a sense of ]llOTe C￿￿'gY and excitem￿t at our services. We again celebrated East￿. as we did last yeai. 8nd there was a marked iticrease in the numbei. of people p￿ticIpatIng in th¢ Go(Id Fi'&duy Walk of Withess wli¢re St Matthew's came togetbei. witb Chapel Allerton Methodists and processed a large wooden ¢ross around the conununity stopping at key places to sing pray. Christma3 was also a wonderful ttille for Celebration withasllnilar foi'matto 2022. Th¢ higmights being the Chiistillgle service, the Qib sei'vice and OUrs￿'VIce of Nine Lessons aiid c￿￿]8. Unifomed wganisationg continue to pailicipat¥ in our illontbly Family s￿VICe which contiuues to develop with our Family S¢rviLE Singers atLd our Music Gioup wljo suppoited us at key services tIEfollgbout th¢ ye￿. and ar¢ seeing new members joining. Pastoral Tkie St Mattbew's Con)munity Café in 2023.has come into its own. Much work bas gone into devebping it as a place of and wtrlcome and many aTe fmding it a little oasis in their week. New friendships &re being fnnned and people who al'e not pai't of om. regul￿. woi%hiping commu￿lty 8re also f]nding a ¢oJnmunity lo'b¢long' to at th¢ ¢afé witb soEne tliett becoilling itgular attendees at Sunday seivices. The Pastoi'ol ministry team is startllig to come together alld IS eng￿]￿g tl)¢ approy'iate safeguarding alld GDPR processes are in place. Sotne Home Communinn visits were rcestablisbed 2023 alld a more formal structur¢ foi. home visitillg is being put in place. St Matthew'$ was once ag2in busy with baptlSlTI3 and weddings, ￿thOUgh nv]nbers were a little lower than last Ye￿., which was probably skewed by apost Covid ¢at¢h-up factor. There wer¢ 13 baplisjns atld 4 weddings also a tot￿ of13 fi￿eral&. Discipleship Ollr two House Groups c<)ntinue to llic¢twee]dy under tbe leadei'ship of Simon and Helen alld both groups sgw new embeLE join ID 2023. The Eroups pre establi8hing a loose'cTrJri'iculum' which ¢w be run for a 24 Fnonth period allowing foi. the"8roups lo split and establish themselves as new groups with nEw mcmbers in 2024. 2023 saw the introductioo of some n¢w dis¢iplcqhip courses. Jn June we rdn a Slarl collrse, which was follnwcd itt the AutLunn by HopeExploi'ed. Both were very well receivedwiih two attend￿S of tile Statt cow'se being baptis¢d in the September of18St year. Cliildreii & Young People Sci'amblers co￿tin￿eS to be part of our monthly pattern of worship, meeting on Ili¢ third SJnday of the month. Numbers havtr steadily InC￿aSed and we have seen increase In th¢ numb¢r of key stago l GhilthTn coming along as well as some in key stage 2. Teddy Praise continues to op￿.￿te on a Wednesday tnorningwith families attending also coming along to our ComTniinity Café. This year also saw Thrive once again run their Surn￿¢1 Club alld St M2tth¢w's 5UPPOrted this great event ELelping 10 lead activities and support t]ie different children's groups. Woi'k with St Mattbew's School has continu￿, althougb Ibis is currently only tbrough the commitment of vicar alld we do lleed to explore how otliers may be able to SUPPOrt hlln. The school come into chuKh once every Iialf-term ajd Revd Stmon leads GolleGtiYeworship at school twice every half-term. In 2023 di¢ srhool carne itito chuirli every Monday in Lent for a special service alld thE year kicked-off wilh a Christingle S￿vICe on tbe firgt day of the J8lluary teiin. Two services took place for KSI and KS2. Ill Septejnber a new tWO*year pi'ograDm]e bas b¢eJk inttuduced to Page14 THE PAROCHtAL CHURCH COUNC￿ ofi THE ECCLEI SIAsficAL PARISH OF ST, MATTHEW, CHAPKL ALLERTON TRUSIEE'S REPORT FOR YEAR Ef4DKD 31 DEC]£ll￿BE4 R 2023 Sollow Ilie key tbellLes foi. eacli half-teLTh provRding a song forthe school to learn each half-term and aD associated illeinory verse. Social Event$ Tlie Christsua5 Tree Festival was again the flagship social evellt of the yeai., run Ov￿. two days thxs year it was ag¢iin a hiige success. Septeillbei. we bad aui inaugural Late Sum]ner FayiE which inside the cburch and was very well received and attaided and will becotne a i'egular fixt￿.£ on our calendar. was also a success￿1 'Pte and Peas, eveniiig tr> c¢lcbrate our St Mattbcw's Day Festival. Mission The Joint Forum with Chapel Allerton MethodisEs wa4 agai￿ aclÉve this year with our c]ll￿CheS coming toget1l￿. for rifth Sunday servic¢s aud the Holy Week Seryices. 2023 a150 saw tbe introductiott of quarterly evenillg prayer gatbei'ings held at the Methodist Church. This is a sma]1 group which hopes to build oi) the foundatioi)s laid this year. St Matthew's contioued to support its key ebarities providing irgu1￿. food donations to Pttfras Le¢ds North West Ft)od Ballk who received all the pi'oceeds of a very succ¢ss￿l HaryESt Family Service. Volunteers have also been helping out at the WYDAN night shelter in GiptoJ. A hugely succ¢ssfv1 Cl￿18t1￿gIe service raised money for the Children's Sociely and the combilled Toy Service saw a very large ttunibei. of donations of kn'and-ttew toys being d¢livei'ed to the Ula'ainEau Centre. St Matthew's PCC also contiiiue5 to suppo¢ fmancially, the WOLk of botb InlerAct and T￿1Ve. Fll¥ANCtAL REI VIEW Th# SttLleAnellt of Finallcial Activities shows total ineoEning resouires foi. the year of £259,509 (2022: £129,024) and total out¥oing IE50uI'ces of £147,912 (2022.. £168,290), Icaving net itic0￿]ng resources, before ti]nd transfers, ga%ns alld exceptional items of £lll,S97 (2022.. net outgoing resources of £39,266)- Total unrtsti'ieted incoming iwoiiiTrs.for the yeai. amounted to £258,189, £130,218 bighei. than the £127,971 Irceived in 2022. Voluntary Encotne, for um'e%tsicted PUTpo8es, at £212,960 was £125.759 (144°/0} higher tknan ill 2022 and wag mAinly as aresult of the DorOt￿Y Pe￿ill legacy (£100,300). Planned Givftng ilt£61,125 (2022.. £55,193) is £5,932 ￿1gb￿. than last y¢aT alld tax re¢ovei'ed on gift aided dollaLiollS, dl £16,091 (2022.. £14,139), has shown an increase o££1,952 on lastyear's f￿llre. Reglllarmonthly gift aided giving by ballk standing oirfet. incita￿d by £7,077 to £54,732 (2022.. £47,655) although giving via the ellvtlupe scbeme fell by £740 fi'om £6,208 in 2022 to £5,468. Loose plate collectiotts, Incl￿dIng bapiisms (£153), weddings (£0} and funerals (£199), havc sliown a healthy increase fro]n £3,712 in 2022 to £8,084, follow&ng the introductiork otthe cai'd machin&8, aad receipts fi.0￿ donations and appeals have allc¥eased by £23,642 fro]n £3,718 in 2022 to £27 J60 wl)iGh is matllly ath'ibuted io all illdividulll one-off douation of £20,000 ]nad¢ sp￿lFiCallY to help with payment of Parish Share. Income fi'om the one-off gift aid enYelop¢s h&5 i￿Grea5¢d by £185 to £438 (2022.. £253), A legacy of £100,300 was itceivtd during the year (2022.. £3,500). No ￿￿ttl8 were iroeived in 201? Q022 .£2,000) a￿d no VA-I. was recovered uodei. the Depa{t￿¢￿t for Digital, Culture, Media & Sport, Listed Places of WoTship grant scheme {2022.. £4,939 fi'om eXpE￿dIt￿re in¢urred for new cliurcb lighting). Incon)e from aotivities for generating ￿llds, foi. g6Deral Pu￿Oses, was £34,139, an increase of £3.005 on tbc 2Q22 figiii'e (£31,134) and is due to higlEer incorlle received fi'om fi*lliJrdising activities- £10,253 Q022'. £6,467), Stainbeck Hall lettiogs - £13,384 (2022.. £12,748) although Meeling Room lettEngs reduced by £1,747 to.£10,037 (2022.. £11.784); An itLGre&se in fimdraising incomewas created by tbg Coinmwiity Café - £3.509 (2022.. £1,122),,gullday momitig lea aiid coffee- £301 (2022.. £227) and tlle Summer Fair- £1.599 (2022: £Nil) whilst tiel receipts fi'om the Ctu'istsnas Ti'ee FestiV21 (over 2 days ill 2023) were Vlltually the same os theprevious year at £5,114 (2022.. £5,118). o Income from inteiest on fulldy hrld oa shoi't term deposit at The Chur¢h of England, Cffltral Board of Finallce antouuted to £1,049 (2022.. £297) and ballk Int￿.eSt received was £1,876 (2022.. £58). Income from cburcb activitieswas £8,165 (2022.. £9,281). This figure iooluded PCC income from weddlligs and fun¢ral$ - £3,571 {2022.' £3,343), hire of tkne chw'cb £1,310 (2022- £2,120). St Matthew's Tide £98 and 9 Le3son5 & Carols~ £I36, Total llnre51ricted expenditui'e foi. Iheyear was £147,564 (2022.. £152,041)- a re(knction of £4,477. Expeoditw'e on missionary attd charitable giving was £7,050 (2022.. £7,061)- The Parish Share due for the year was £63,415 (2022.. £66,469) and was paid in fiill as in tbe previous ye8r. There were no major chui'cb repairs during the year {2022.. £16,377) and, consequently no costs WeTe inC￿red applytng for grauts (2022.. £960). Page15 THCI PAROCHtAL CHURCH COUNCIL OF THI¢ ECCLESIASTICAL PARISH OF ST. MATT￿￿w, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DJLCEf¢IBER 2023 Church r(usnittg expenses amounted to £35,015 (2022.. £24,994}- increase of £10,021 mainly attributed to the incirased costs for ligbt (£1,750) and heat (£7,343). Mainteiian¢¢ costs were £4,284 (21Y22.. £4,982), a reduction of £698. Fe65 relating to weddings and fimerals {i.e. dLe cost of organisls, vergers and bell riL]gers 6t¢) all)ounted to £3,029 (2022: £2,857). MectEng room expenditLllE was £6,844 (2022.. £5,078). for tbe yea¥ was £3,193 (2022.. £6,706) - redlletionof £3,513 iEsultingfi'oin increased Costs of cleaning(£256), beat(£959) and light(£592) ¢ombiued witb a £1,747 decline itL letting fees. %tainbeck ]Lftll exp¢ndkture was £14,049 (2022.. £9,480). The loss ft>r tbe year was £665 {2022: £3,268 pKofit) - a reductioll of £3,933. Vicarage tnaintenance amounted to {2022.. £Nil). Other unrestricted expenditure awounted to £13,828 (2022.. £12,783) an increase of £1.045 and comprises clci'gy expellse% Èuppoit and &d￿l￿1Strat10n costs, upkeep of services, Director of M115i¢. Organist alkd V¢rger salaries and training alld education. Thenet inco￿l￿g resources for tbe year on unrestrict¢d fijnth before transfers and exceptional itetns was £110,625 (2022.. deficit of £24,070). There were no transfeL3 between fiwds and unrestricted fullds carried forward amolmted to £404J93. Ineome received ill respect of resti'i¢ted thnd5 omounted to £1,320 (2022.. £1,053). arA in¢rease of £267 explained by.. Incomc via monthly standing orders at £600 remainedthe same as 2022 as did the related gift aid tax recovery at £150. Donation8 received were £267 (2022.. £290) £303 bat]k illterest was i'eceiyed (2022- £13). Restrloted futsd expendiliire, which fluctuates by its very nature, amounted to ￿48 (2022.. £16,249) £15,797 of which was far die renewal of churdL lightillg. Netillcorning resources forth# year oll rgstricted fundgbefore gains and transfers was £972 (20r2: net outgoing resources £15.196). Tbeye were llo ts7tssfers between fiJnd5 in 2022 andrestri¢t¢d funds car£ied forward WEr¢ in defi¢it by £8,557. Total funds as at 31 DeCe￿b￿. 2023 were £395,836 (2022.. £284.239). Of this, £8,557 relates to a deficit in rests'i¢ted funds atid 8 £32,337 swylus of um'estt'iclEd designated fiu)ds, leaving uttrests'icted general fvnds of £372.056. Not¢ 9 shows thattliis fvnd consists of property at all accoullts vame of £185,000, leaving anet general ￿lld surplus of£187.056 (2022.. £77,479). Reserves poll¢y.' Fortbe pre5enttime. the Parochial Chw'ch Counc￿1 is work&tig lo a policy whereby tbe charity will waint&in fiEe i'Eseiv¢s (i.e. general Don-desigllated unrestt'icled fi￿d$ less r￿ed assets held in general funds) at a level whioh equates to approximately tbreemonths, ujrestricted expenditure, i.e. £36,891. This willellablc itto cover itnmediate operatingcosts 8nd to respond to emergency siknatioi)s ivhirh w'is# from time to time. Th6 PCC will irvtew this policy annually to deterniine pi'ogress made against it and to Consider otber factors which may iinpact on tsture needs. Free reserves as at 31 December 2023 wei'e £187,056, meaning tbat the level of resave8 f¢qull'ed under this policy has been aGhieved. Howevei., it is Ilkely tbat this amount will i'edllce, during tbe cgllrse of tbe forthcoming fjnancial year, if Parish Share were to be paid ill full. It remains the PCC'S immcdiate ain to genErate surplus¢s to accwnulate r¢s￿'v¢S alld, when cash flow perntts, to hold tbis amount available ill iJ)tcrest-beai'ing cash deposits. Approved by the PCC on 14 April 2024 and signed on tTrLell'behalfby The Revd Siwon Jones {Cb£¢ir) Page16 INDEPEI NDII DIT EXAMINER'S REI PORT TO THE TRUSTEI ES ofi THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MArfHEW, CHAPEI L ALLERTON I i'epoi't on tny exatnination of the aCCo￿ntS of the PCC foi. the year ended 31 De¢einber2023. Responslbilitles and basis of i'epoi't As m¢iuben of the PCC you al'e responsible for tlie piEp8ration of tlie aecounty lli accordaiice with the Cburili¢s Act 2011 ("the Ace,). I i'eport in respect of my examination of the Trust's accounts caiiied out ullder section 145 of t]ke 2011 Act and in c￿ry￿g out my exainination, I have followed all the applicable DiteGtions given by tbe Charity Co]llTlli88ion und Bection 145{5){b) of tbe Act. Indep¢nd¢nt ¢x8miner'5 Statement Tlie PCC'S BIQSS income exceeded £250.000 and l qualified to undei'take the examinatiLin by being a qualified mewber of Ibe Institute of Chartered Accountants ill England aud Wales. J bave cgmpleted niy eXa￿l￿all0￿. I confiiTh that no Enatei'ial inattei's haye Gojne to Jny attention in conll¢CtiOll with tlie ¢xamiualion which gives me cau5¢ to believe that in, auy rDatttial respect,: the a￿Ou￿till8 records were Jiot kept ID ac¢ordao¢e with section 130 of tbe Act. or the accoullts did not accoi'd with the accounttng reco¥ds' oi. the accounts did not coinply with the applicable requirements conc&'nillg Ibe forni and coutellt of accounts set ollt in tbe Charities (Accouiits and Repoits) Regulations 2008 otbeL' than any requireinent that thc a¢counts give &'ts￿e and fall" view which is not a inatter considered as pwt of an 2ndepelldellt examination. I have no eoncenis and have Come across no other Jnatters in comiectioll witb the exa￿]natiOn to which attention should be th'&wn iii thi8 I'epoi'E in ordci. to enable a propel. understanding of the accounts to be l'eached. Geoff Daniel ACA 27 Plantation Gardens Le¢d5 LS17 8SX 14 April 2024 Pago17 ¥1￿191 1 I 40 Ilk 114, 00 THE PAROCHtAL CHURCH COUNCIL OF TIICI ECCLESIASTICAL PARISH OV ST. IVIATTHEW, CHAPEL ALLEI RTON NOTES TO THE VThATr4CIAL STATII MENTS FOR THEI YEAR NDDIG 31 Dri CEI M14ER 2023 ACCOUNTDIG POLICIJ£S The fllydncial statemenss have beeD prep￿rd tsn tbe basis of historic ¢0st (except that InVes￿entS are shown at market value alld freehold laud and ￿lIding8 which are slLOWll at valuation) in accordance with Aecouttting atkd Reporting by Charities - StatemetLt of RecoDJmended Pr&¢tice (SORP 2005) aud with applicable accounting stalldards aiid wÉth the Charities Act 2011. Funds Rutricledfun¢ts reprcse]It (a) incoD]c from trusts oi endowments which may be expe￿ded otsly ott those i'estt'icted object5 provided in the lerms of the tsust or b6quesL {b) donations or grydttts received foi. a SPE¢ific object or invitd by tlie PCC for a specific object. Tl)o funds n3ay onlybe expended on th¢ specific object forwhich they were given. Any balaDGe ￿e￿al￿1ng W￿p¢llt at the end o£each yeai. must be carried foivard as a balance on that fimd. Unl.￿tricted￿￿ndS are either genci21 fimds which can be u8ed for PCC ordillary purposes or desi￿0reGkated on a straight line basis over 4 years. Jndividual items of equip￿Ent with a purchase price 0£ £500 or less are written off in the period in which the &sse¢ is acquired. Page 110 ',3 y I￿10 .uJrts |cty14 QD4 THE PAROCHIAL CHURCH COIJNCIL OF THE LI CCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEI L ALLERTON NOTII S TO THE FINANCIAL STATII MEf4TS FOR THK EI NDING 31 DECEMBER 2023 STAFF COSTS 2023 2022 Wages and Salajies During tli¢ year, the PCC employed, on a part-time basis, a dstector of musi¢, organist, verger aud cleaners foi. Stainbeck ComniuDity Hall, the meeting roo]n and the Church. Allpaymenls fell below National Insurance Contt'ibution levels. TRANSACTIONS WITH MCI MBILRS OF THC PCC AND COF4NECTED PERSONS .5. B Icish¢r, PCC member, Itceived wages of £3,964 from SlaillbeGk Conununity H411 and a5 chwrb cleaDer. Mrs. B Rowland, wife of a PCC Jllember, received £3.161 in salary, wedding and &￿traI fees. Mr. N Seddon, PCC member, rEcGived & s&lary as chwrh org&nist of £2,3 13. PCC members re¢eiv¢d P£iyD]eIit a¥ r¢imburse%nenL onlyi for tbe cost of i]iaterids purchased in respect ot website cost5, me¢ting mom and LhurLh ¥round8 ￿￿tenanCe, upkeep of services, prilltsog postage and stationery, church 8nd wedditig flowers, Church bl¥dtsill& discretionary payments, Meeting Room opening up fees and chwrh oveDts attd fL]nerals as follows., MrF Rowknd- £565. Mi. J Greenwood- £277, kn's B Fisher - £20. The Rev'd Sllnon Jones- £K,104, The Rev'd Sue Rusbolme- £24, Mr C Powell- £10 and Mr D Pollock- £17. TANGtBLE FIXED ASSETS ., Frèeiioid Land & I" -""- "- Buildu] I staitibeck Hati i ui Total ..Gross Bookiialue: ' At l Janu8iy 2023 and 31 ]ieceir￿er2O2J 196,723, reciaifion.. At l January 21r23 and 31 De¢eiiiber 2ii23 .N¢t book value 'A¢ 31 December2023 185,OOOj 185,000, Net book value At 31 December 2023 185,000:, 185,000., The fr¢¢hold land and buildings w￿￿15¢ Stainbeck Community Hail. Following the iEStoration of tbe ball w Febn]8ry 2001, the pi'operty was valued on an open market value for existiDg ll8e basis by Wardle Grindrod, Cbtrtered Sury¢yors, at £l85,000 in March 2002.. Thig valuation is illcluded tti tbese accouDts. The property had previously been iDcluded in the accounts at a llil valuation. Pagel 13 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISll OF ST. MATlllEW, CHAPEI L ALLLI RTON NOTII S TO THE FINANCIAL STATEI MENTS FOR THE YEI AR [1 NDING 3] DECEIVIBER 2023 Dri BTORS .'IThcoine taxrecoverabie 'PLrpaynknts amd aecrned in¢om 3,538 751 4,289 87 sis b Fund ,.UniEstrictè(I ".IiesignAtèii 'Restiicted 4,251 38 4,289 CURREI NT LIABILITIES- AMOUNTS FALLING DUE WITHIN ONE YJLAR |Pttrchase l￿dget Acciuals foi'utiiities, donations &nd otiiercosts .'Parish share 5,135 6,090 sis b Fund Utt16stricted RestkiGt¢d 5,650 , 451 5,135 6,090 Page | 14 THEI PAROCHIAL CHURCH COI)NCIL OF THEI ECCI,F,SIASTICAL PARISH OF ST. MAThIILI W, CHAPEL ALLEI R'ION NOTES TO THE FINANCIAL STATLI MEIYTS FOR THE YCI AR ENDING 31 DECEI MBEI R 2023 NALYSIS OFI NET ASSETS BY FUND UnT65trictens RCJI{(>b￿SQll - Candks Light￿￿ Fund 65 15 65 Is 8,557 4511.: .B￿sIgnated￿btTr&I jkling forthe fijtllre ,,L￿gac16S 316 30902 1,435 32,337 316 8.435 Unre8trlctedFknn . C£neral j4,684j, 372.056 TOTAL J85000 4,987 187,390 5,135 395 36 Page | 15 THE PAROCHIAL CHURCH COUNCIL OV THE ECCLEI SIASTICAL PARISH OF ST. MATTHEW, CIWLI L ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEI AR £1 NDING 31 DECEMBER 2023 io. UF4RESTRICTED FUNDS out Bllla￿e I 2023 R¢sou l-rgn5frrs and !. BAl&#£e 31 tron31 itt4rts. De¢¢mbcv 2D23'. twou[c Itsoiirc¢% n&ted fiJThd tKga¢ies Buiidin8.fortbe Futllre Total d¢sign&ted hnds IA35 31289 32,337 (kn¢ral fi￿ds 257.14 j I . ji47,5l64 ,_. -.-. 109,577 . 372,056 Tot&iun2estii¢ted fvnds 293,765 i 258,189 Unrestricted and Designated Funds are defilleil as follow3: Unrestricted Fullds are ￿r1d3 given to the church Oll the gelleral understanding that they will be used al the discretion of the PCC for ftytheting the mission alld miuistsy of tbe church. Dcsiguated Funds air fi￿dS s¢t &%idc by thePCC for use ill the thture a]Ld are desigrLated for aparticular puryose or project. De5igllated fimds air still llnrestricted &nd call be ts'ausfetted bad( inlo geneial uuttstricted fullds or I￿-d￿ls￿attd for other puiyoses If the PCC so decides. 147,564 110ffj25 04J93 The purpose3 gf tb¢ dEsignated funds are.. Lega¢ies- large unrestricted legacies re¢eived sillce 2013 are generally held to provide a source of fimds for one-off non-recuning items of exExndilure but Ca￿be released fi)i' gcncral purposes at the discretion of the PCC. Bllilding for the Future- an allocatiun uf part of the sale proceeds of tbe fOr￿e1. cwate'5 ho)Jse (21 c.ary Mallor Grove, soldin2010) ¢a]Th8rkedby the PCC as a contributionto tbe developm¢ntplatss envisaged by the Building foi. tbe Future proj¢¢t. ii. RESTRicfED FUNDS Baj￿￿ L R¢sour comi TrsrEfers and Balance 31 tIon￿ items i DÈ£ornber2023 1 Restri¢tsdfuD Bullduig forihe fiilu CEiowFuJJd 'Junx>T Churc j14.624)', 339 851 (13,773), 228 .. 228 2274 usi¢ Peve!op_n%nt Fund Be￿a￿en￿ll¢ tslTrrary Sta￿beck COM￿U￿]ty Hallpr0J￿t'. 54 Spe¢itlcoll¢¢tiolls 379 'rT¢iidi¢ prais¢ 226 .'LEghtuig Fund 15 ,RGRobins0tt- Cottdies 65 Totsl 9,529 l?20 48 972 ,557 Xestt'icted Funds are monies restiicted by tile donor beeallse ibey were givell for a particular purpose and ¢8llnOt be usèd for amy otlier purpose. 165 15 The irstt'icted Buildillg for th¢ Futt￿e fulld differs from the similarly tided desigllat¢d fund ilk that the restricted fi]nd represents monies donated, raised or granted for this spwiftc putpose and callnot b¢ used otherwise whereas Ibe desigttated fund can be ¥ele6ged foi. general or other purpos¢s at the discretion of the PCC. For this reason, the furAd has lo be accounted foi. separately and carnnol be aMalga￿ated. 12. CAP￿AL COMMITMENTS ' A5 at 3 1 D¢cembEr 2023, the PCC had no contracted capital conllnitw¢ntS. Any unforese6Th ¢Ontingencies will be ¢over¢d by fijrkds currently b¢ld on sbort temi deposit at The Chwch of Englalld. CentralBoard of Finance. Page | 16 THE PAROCHtAL CIIURCH COUNCIL OF THE EI CCLII SIASTICAL PA141SH OF ST. MAffHEW, CIIAPEI L ALLEI RTOPq F40TES TO THE FINANCIAL STATEMETrrrs riOR THCI YEAR EDIDtNG 31 DEI Cli MBER 2023 13. EXCEPTIONAL ITEM At ttie 2022 Arclideacoll's Visstation, tlte PCC wttg instructed to no longer inclttde unpaid historic Parisb Share in the atmual accounts. Conseqllently, the2021 provision of £92,3191)as beenreleased back into gen￿al funds on the Stat￿ll¢￿t of Fitthncial Activities (SOFA). Page | 17