Registered Charity No. 1133806 THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTOIY REPORT AND FINANCIAL STATEMENTS FOR THE YEAR END 31 DECEMBER 2024
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW. CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 ADMtNISTRATIVE INFORMATION St. Matthew's is situated in Chapel Allerton in nortli Leeds. It is in the Deanery of Leeds. East, part of the Diocese of Leeds within the Church of England. The correspondenc¢ address is The Vicarage, Wood Lane, Chapel Allerton, Leeds LS7 3QF. The Parochial Church Council (PCC) was first registered as a charity, nLimber 1133806. on 27 January 201 O under the name of The Parochial Church Council of the Ecclesiastical Parish of St Matthew, Chapel Allerton. The PCC members are.. Vicar: Revd. Simon Jones Readers Representative: Mrs Sue Sanderson Churchwardens: Mr Fred Rowland Mr Colin Powell Representatlves on the Deanery Synod: Mrs Gill Deighton Mrs Bronwen Fislier Elected Members (each is elected for a three-year term, until the year shown).. Mr John Greenwood (2027) Mr Tim Chappell (2027) Mr Malcolm Slater (2025) Mr Nick Seddoii (2026) Ms Anne Cuthbertson (2026) Mr Siinon Carter {2026) Mr Nick Flood (2026) Mrs Elizabeth Hawthorn (2026) Ms Lynda Robinson (2026) Mrs Llare Seddon (2026) Mr Doug Pollock (2026) Hon Secretary: Hon Treasurer.. Mr Tim Chappell Mr John Greenwood Page11
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 STRUCTURE, GOVERNANCE AJND MANAGEMENT Governing Document The PCC is governed by the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules. Membership Members of the PCC are either ex-officio or ¢lect¢d by the Annual Parochial Meeting (APM) in accordance with the Church Representation Rules. Objeetives and Activities St Matthew's PCC has the responsibility of co-operating with the Incumbent in promoting in the ecclesiastical parish the whole Mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC has maintenance responsibilities for the Church building of St. Matthew's with its adjoining Meeling Room and other grounds. and for Stainb¢¢k Community Hall and grounds on Stainbeck Lane. There were 131 parishioners on the Electoral Roll. The average attendance for our Sunday service was about 82 adults and 14 children. Attendance for our monthly Family Service was higher with more younger people attending. Organisational Management The PCC meets bi-monthly to oversee the business of the parish and has delegated day-to-day governance to the Standing Committee which meets monthly and a number of Ministry Teams are being created that will meet quarterly throughout the year. All activity undertaken by the Standing Committee and rhe Ministy Teams is reported at each PCC meeting. These SuComMitteeS are as follows.. Stsnding Committee: Operates under Tern)s of Reference agreed July 2022. The Standing Committee (SC) is a committe¢ legally set up to conduct the business of the PCC between meetings of the PCC. Its workings at a practical level are not set out in the Church Representation Rules and vary from Church to Church. The PCC shall have a SC of not less than five persons. Vicar, Churchwardens. PCC Treasurer (voting only if a member of the PCC) and PCC Secretary (voting only if a member of the PCC). The SC is there to support the work and responsibilities of the PCC and ro be fully accountable for all its decisions directly to the PCC. The SC has the power to transact the business of the PCC between meetings. However, wherever reasonable and possibl¢ to do so, ratification of its decisions will be made by the PCC at its next meeting. Building & Estates: The Building & Estates Ministy Team is responsible for all aspects of the church grounds and its associated buildings primarily incorporating" the church, the Meeting Room, the Community Room and Stainbeck Hall. Tems of Reference for this ministy team are still being finalised but it is anticipated that this team will be responsible for all maintenance (including cleaning and gardening) and all room lettings across the estate. Worship Development: Operates under Ternis of Reference agreed November 2022. Tt oversees the development of our gathered worshipping life at St Matthew's. The team is responsible for establishing our weekly patterns of worship and ensuring everything is in place to enable their smooth running. Pastoral: Operates under Ternis of Reference agreed January 2023 and exists to enable the St Matthew's community to live out their discipleship through the care of others. Th¢ team will have responsibility for. the pastoral Care of those facing significant life events (in particular those a55ociated with the COE'S Occasional OfFicesj, those needing home visits, prayer ministy, transportation and our Community Café. Discipleship: Responsible for the running of specific courses to do with. introductions to Christian Life, growing in faith. baptism and COnfatIOn and also responsible for the life of our House Groups. Tem15 of reference agreed and adopted by the PCC January 2024.. Children & Young People: Responsible for the delivery of all &spects of our ministry to children and young people including but not limited to. our engagement with St Matthew's School, our provision on Sundays (Family Service, Scramblers, Junior Church), Teddy Praise and SMASH. Temis of reference are still to be finalised. Page12
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MA TTHEW, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 Conneetions: Responsible for all things to do with internal and external communication and publicity. IncILIng. Website, Social Media, Notice Boards. Weekly Bulletins, Electronic mailing lists and banner and poster advertising. The Connections Team is also responsible for all aspects of the provision of ourkey social events. planning, promotion. catering, production (set-up and clear down) and hospitality/welcom¢. Ternis of Reference agreed and adopted by PCC March 2024. Mission: Responsible for all actlvity linked to our key mission partners. Currently" Leeds N&W Foodbank, Int¢rAct. WYDAN, Thrive, PAFRAS. Churches Together in Chapel All¢rton and our Methodist Covenant Agreement. Ternis of Reference are still to be finalised. Eeo Chureh: Responsible for promoting the Climate Crisis agenda at St Matthew's and thiving all initiatives around both action and teaching. utilising the A Rocha E¢oChurch initiative as a framework. Tern]s of Referenc¢ are still to be finalised. PUBLIC BENEFIT The PCC achieved registered charity status in January 2010. The PCC. in common with the Diocese of Leeds and the Church of England generally, is aware of the issues surrounding public benefit and the advancement of religion and has had regard to the guidance on public benefit provided by the Chartty Commission. In addition to the £65,046 paid to the Diocese for the parochial and wider work of the Church of England the following donations to ChItable causes were made either directly by the PCC or collected through Church and paid over direct: 2024 un1cle4 Fwds R#$thct Funds 2023 Uttre5trictol riNnd5 Resiiioed Fa$ Thrive ttcds ICThapel Alkrton Youih Project) InicrAci IFornxrty Three Chutches Project) Leeds North W¢yi Food Bank (Carol SrrDthl Alzhein*l$ Society Asihtro & Lunbp UK IM&i8ie Thony50nl Yorkshik Histori¢ Churchcs 1'rn5t ThIren'$ SOClY IColk¢iion bo>zsl (1]d[¢D s So¢i¢iy lchrisiin1¢ SorvKel Martin Hou¥e Hospice IKllihleen SlaieTI YAMSFN IDavJd & Cathy Wcs11 Tot41 4,(KlO 3,01)0 187 Toi 167 135 135 196 50 166 Jo 152 375 120 674 120 674 ACHIEVEMENTS AND PERFORMANCE The PCC'S charitable objectiV¢5 and activities were as described above and as detailed in the review of the year below. REVIEW OF THE YEAR P8rochial Church Council There were 17 members of the PCC in 2024 (6 ex officio members and I l elected members). Based on the size of St Matthew's Electoral Roll our PCC should have a minimum of 6 and a maximum of12 elected members. Therefore, the PCC in 2024 had I potential vacancy for elected members. Our intention is to adopt the policy of one third of the elected members of the PCC standing down each year. They can stand for re-election at the APCM if they wish. There will be 4 vacancies to be filled at the 2025 APCM. The PCC met 6 times in 2024 in the Community Room. Standing Committee The committee met on eTther the fwst or second Tuesday of the month. meeting I I times in total. The committee continues to oversee the day-to-day running of the church, reporting significant aspects to the PCC. In 2024 the church was broken into and the main doors were severely damaged. The SC has worked with the church architect to establish a repatr solution which has been approved by the insurers and now needs to be implanted via a List B application. The committee conlinues to closely monitor the church finances where there is still a shortfall in the annual receipts should we wish to meet our Parish Share commitments (currently being met through a Ie legacy received in 2023). A campaign to increase giving Continued in 2024 where we saw a fillther increase in planned giving of £9.400 but due to a number of changes (including significani giver moving areas) w¢ also Saw a reduction of £2,900 which leaves a net increase of £6,500 and a current shortfall of around £23.500. Page13
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MA TTHEW, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 Building and Estates Whilst the Building and Estates team has not been fonnally established with clear terms of reference, maintenance of our chLErch and the letting of our associated buildings continues to be operated as before. Worship Throughout 2024 we have continued to operate with the one weekly service at 10am on a Sunday. We have seen an increase in the number of families attending church, although attendance is still relatively sporadic for many. We have therefore seen an increase in the overall size of our worshipping community but this has not translated to a large increage in our weekly numbers. But there is definitely a sense of more en¢rgy and excitement at our services. Our Family Services continue to be well attended despite the unifonned organisations deciding they could no longer participate on a monthly basis and wtll now only attend at Harvest, Remembrance and Mothering Sunday or Palm Sunday. Pastoral The St Matthew's Community Café continues to grow in regular attendees and is registered as a Leeds Welcome Space. New friendships continu¢ to be fonned and people who are not part of our regular worshipping community continue to ¢xperience a sense of 'belonging'. A new monthly programme of Communion Services at our local care homes has been established with two care homes visited alternate months. St Matthew's was less busy with baptisms and weddings in 2024. There were 6 baptisms and I wedding. We also had a total of15 funerals which was slightly higher than 2023. Discipleship Our two original House Groups now meet weekly without the leadership of Simon and Helen with both groups adopting a shared and rotating leadership where everyone contributes. Two new groups were started by Simon and Helen in Sepiember 2024 and so we now have 40 people meeting weekly in one of these four groups. At the beginning of 2024 we ran an additional Hope Explored course. We also ran Christianity Explored and The Bible Course within the more established of our House Groups. In 2025 we will explore the possibility to offering these courses on a wider basis. The Discipleship Team agreed three key priorities. Firstly, to continue the focus on House Groups, secondly to look to introduce Morning Prayer in church twice a week, and finally to establish a new monthly infomial worship service. Morning Prayer and the monthly worship service are still to be introduced. Children & Young People Scramblers continues to be part of our monthly pattern of worship, meeting on the third Sunday of the month. Numbers have steadily increased and we have seen an increase An the number of key stage I children comlng along &$ well as some in key stage 2. Unfortunately, attendance by families is not ¢onst¥tsnt and whilbi wc connect throughout the year with upwards of 50 children, monthly attendance averages around 15-20. Teddy Praise continues to operdte on a Wednesday morning with families attending also coming along to our Community Café. Work with St Matthew's School has continued, although this is currently only through the commitment of our vicar and we do need to explore how others may be able to support him. The School come into church once every half-terni and Revd Simon leads collective worship at school two-three times every half-term. In 2024 the school again came into church every Monday in Lent for a special service and the year kicked off with a Christingle Service on the first day of the January temi. Two services took place for KSI and KS2. We continue to develop ihe two-year programme of Collective Worship introducing a memory verse and song relating to each of the tenn's themes. In September 2024 Helen Greenwood from Thrive slarted to support Revd Simon with this work. Social Events The Christmas Tree Festival was again the flagship social event of the year, run over two days this year it was again a huge success. In September we had our second Late Summer Fayre which ran inside the church and was very well received and attended and there was also another successful 'Pie and Peas, evening to celebrate our St Matthew's Day Festival. Page14
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PAIUSH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 MissFon The Joint FONM with Chapel Allerton Methodists was, again, active this year with our churches coming together for fifth Sunday services artd th¢ Holy Week Services. There was also a shared Lent Book Group which took place in 2024 exploring the theme of prayer using Peter Greig's book How to Hear God. St Matthew's continued to support its key chartties providing regular food donations to Pafras and Leeds North & East Foodbank who received all the proceeds of a very successful Harvest Family Service. We have taken a targeted approach to our food collection for the foodbank, requesting a different specific item for each month. This has seen contributions go up. Vollmteers have also been helping out at the WYDAN night shelter in Gipton. A hugely successful Christingle servlce again raised money for the Children's Society and the combined Toy Service saw a very large number of donations of brand-new loy5 being delivered to the Ukrainian Centre. St Matthew's PCC also continues to suppo¢ fmancially, the work of both InterAct and Thrive. FINANCIAL REVIEW The Statement of Financial Activities shows total incoming resources for the year of £105,462 (2023.. £259.509) and total outgoing r¢sources of £151,058 (2023: £147,912), leaving net incoming resources, before fund transfers, gains and exceptional items of £14,404 (2023: £111.597). Total unrestricted Incoming resourees for the year amounted to £162,937 {2023: £258,189) Voluntary income, for unrestricted puryoses. at £108,981 was £103,979 lower than in 2023 which included the Dorothy Perrin legacy (£100,300). Planned Giving at £70,745 (2023- £61,125) is £9,620 higher than last year and tax recovered on gift aided donations, at £16,631 (2023.. £16,091), has shown an increase of £540 on last year's figure. Regular monthly gift aided giving by bank standing order increased by £7.983 to £62,715 (2023: £54,732) and giving via the envelope scheme rose by £1.582 from £5.468 in 2023 to £7,050. Loose plate collections, including funerals (£1,177). have shown a healthy increase from £8,084 in 2023 to £10,941 which includes card machine donations. However, receipts from donations and appeals, in real ternis, have remained static at £7,362 (2023: £7,360 after allowing for the one-off individual donation of £20k last year). Income from the one-off gift aid envelopes has fallen by £244 to £194 (2023.. £438). No legacies were received during the year (2023.. £100,300) and no grants were received in 2024 {2023'. £0) However, £2,042 of VA T was recovered under the Department for Digital, Culture, Media & Sport. Listed Places of Worship grant scheme (2023.. £0) from eligible expenditure incurred on general repairs and maintenance to the Grade Il* listed church building. An insurance claim of £1,260 in respect of a church central heating boiler breakdown was also successful. Income from activities for generating funds, for general purposes, was £41,058, an increase of £6,919 on the 2023 figure (£34,139) and is due to higher income received from fundraising activilies - £12,879 {2023.. £10,523) and included increases in fundraising income from Community Café £4,032 (2023.. £3,509), Sunday morning tea and coffee - £763 (2023- £301), Late Summer Fair £2.06] (2023.. £1.-$99) and Chrisimas -free Festival £6.023 (2023- £5,114). Also playing their part were Stainbeck Hall lettings £14,691 (2023: £13,384), Meeting Room lettings £12,838 (2023.. £10.037) and Community Room lettings £650 (2023: £195). Income from interest on funds held on short tern) deposit at The Church of England, Central Board of Finance amounted to £4,766 (2023: £1,049) and bank interest received was £2,010 (2023: £1,876). Income from church acttvities was £6,122 (2023.. £8,165). This figure included PCC income from weddings and funerals - £2,273 {2023: £3,571), hire of the church - £1,835 {2023: £1,310) and St Matthew's Tide, 9 Lessons & Carols and Advent Carol Service - £373 (2023: £234). Totsl unrestrieted expenditure for the year was £150,145 (2023: £147,564)- a reduction of £2,581. Expenditure on missionary and charitable giving was £7,050 {2023: £7,050). The Parish Share due for the year was £65.046 (2023: £63,415) and was paid in full as in the previous year. Major chUh repairs during the year amounted to £6,022 (2023.. £0). Church running expenses amounted to £29,889 (2023: £35,015) - a fall of £5,126 mainly attributed to the reduced cost of gas by £5,890 whilst costs relating to water, electricity, cleaning and insurance have risen, collectively. by £764 . Maintenance costs were £5,497 (2023: £4,284), an increase of £1,213. Fees relating to weddings and funerals (i.e. the cost of organists, vergers and bell ringers etc) amounted to £1,602 (2023.. £3,029). Meeting room expenditure was £6,187 (2023: £6,844). Profit for the year was £6,651 (2023.. £3,193) - an increase of £3,458 resulting from an incre&se in income from lettings (£2,801) combined with reductions in Page15
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON TRUSTEE'S REPORT FOR YEAR ENDED 31 DECEMBER 2024 costs related to cleaDing (by £201). gas (by £781) and electricity (by £87) although maintenance costs increased by £412. Stainbeck hall exp¢nditure was £12,190 (2023.. £14,049). Th¢ profit for the year was £2JOI (2023.. £665 loss) - an improvement of £3.166 on the previous year's loss. Vicarage maintenance amounted to £0 {2023.. £50). Other unrestricted expenditure amounted to £16,662 (2023: £13,828) an increase of £2,834 and comprises clergy expenses - £1,126 (2023: £925). support and administration costs - £4.643 (2023: £3,060), upkeep of services - £851 (2023.. £655), Director of Music, Organist and Verger salaries - £8,964 (2023: £8,585) and training and education - £1,078 (2023: £603). The net incoming resources for the year on unrestricted funds before gains, transfers and exceptional items was £12,792 (2023: £110,625). There were no transfers between funds and unrestricted funds carried forward amounted to £417,185. Income received in respeet of restricted funds amounted to £2,525 (2023.. £1,320), an increase of £1,205 explained by.. Income via monthly standing orders at £600 remained the same as 2023 as did the related gift aid tax recovery at £150. Donations r¢ceived were £1.124 (2023: £267). funeral collections- £274 (2023: £0) and £377 bank interest was received (2023.. £303). Restricted fund expenditure. which fluctuafrs by its very natur¢, amounted to £913 (2023: £348) £799 of which was for additional lighting for the choir. Net incoming resources for the year on restricted funds before gains and transfers was £1,612 (2023.. £972). There were no transfers between funds in 2024 and restrickd funds Caled forward were in deficit by £0,945. Total funds as at 31 December 2024 were £410,240 (2023: £395,836). Of this. £6,945 relates to a deficit in restricted funds and a £93,516 surplus of unrestrtcted designated funds, leaving unrestricted generdl funds of £323.669. Note 9 shows that thi5 fund consists of property at an accounts value of £185,000, leaving a net general fund surplus of £138,669 (2023: £187,056). Reserves policy: For the present time, the Parochial Church Council is working to a policy whereby the charity will maintain free reserves (i.e. general non-designated unrestricted funds less fixed assets held in general flind8) at A level which equates to approximately three months, unrestrlcted expenditure. i.e. £37,536. This will enable it to cover immediate operating costs and to respond to emergency situation5 which arise from time to time. The PCC will review this policy annually to detemiine progress made against it and to consider other factors which may impact on future needs. Free reserves as at 31 December 2024 were £138,669, meaning that the level of reserves required under this policy has been achieved. However, it is likely that this amount will reduce, during the course of the forthcoming financial year, if Parish Share were to be paid in full. It r¢mains the PCC'S immediate aim to generate surpluses to accumulate reserves and, when Cash flow pern]its, to hold this amount available in interest-bearing cash deposits. Approved by the PCC on TWMw2025 and signed on their behalf by The Revd Simon Jones (Chair) Page16
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PAIUSH OF ST. MATTHEW, CHAPEL ALLERTON I report on my examination of the accounts of th¢ PCC for the year ended 31 December 2024. Responsibilities and basis of report As members of the PCC you are responsible for the Preparation of the accounts in accordance with the Charities Act 2011 ("theAct"). I report in resp¢ct of my examination of the Trust's accounts carried out under s¢ction 145 of the 201 l Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. Independent examiner's statement I have completed my examination. I confirni that no material matters have come to my attention in connection with the examination which gives m¢ cause to believe that in, any material respecL.' the accounting records were not kept in accordance with section 130 of the Act. or the accounts did not accord with the accounting records; or the accounts did not comply with the applicable requirements concerning the forni and content of accounts set out in the Charilies (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examTnation to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Geoff Daniel ACA 27 Plantation Gardens Leeds LS17 8SX 14 May 2025 Page17
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THE PAROCHtAL CItURCH COUNCIL OF THK ECCLESIASTICAL PAIUSH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCL4L STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 ACCOUNTING POLICIES The financial statements have been prepared on the basis of histOTlC Cost (except that Rnvestments are shown at market value and freehold land and buildings which ar¢ shown at valuation) in ac¢ordance with Accounting and Reporting by Charities - Statement of Recommended Practice (SORP 2005) and with applicable accounting standards and with the Charities Act 2011. Funds Rastricledfunds represent (a) income from trusts or endowments whlch may be expended only on those restricted objects provided in the temis of the trust or bequest. and (b) donations or grants received for a specific object or invikd by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Up7reStricledfvn are either general funds which can be used for PCC ordinary purposes or designated funds earniarked by the Trustees for particular purposes. Incoming resources Planned giving, collections and donations are recognised when received. T&x refunds are Tecognised when the incoming resource to which they relat¢ are received. Grants and legacies are accounted for when the PCC is legally entitled to the arnounts due. Dividends are accounted for when receivable, interest is accrued. All other income is recognised when it is receivable. All incomkng resources are accounted for gross. Resources expended Grants and donations are accounted for when paid over. or when awarded. if that award creates a binding or constructive obligation on the PCC. The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted fijnds. All other expenditure is geT]erally recognised when it is incurred and is account¢d for gross. Fixed assets Consecrated and benefice property is not included in the accounts in accordance with s.10{2}(a) of the Charities Act 2011, No value is placed on movable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on cons¢crated or beneficed buildings and movable church fumishings, whether maintenance or improvement, is written off as expenditure in the SOFA and separately disclosed. Other land and buildings held on behalf of the PCC for its own purposes are included at open market value for ¢xisting use. No depreriation is ¢harsed against sucli prop¢rtics b¢cause the depreciation charge is viewed as immaterial and no impaimient of the buildings is considered to have taken place. Any expenditure on maintenance or improvement is written off as incurred. Other equipment Used within church premises and at Stainbeck Community Hall is deprectated on a straight line basis over 4 years. Individual items of equipment with a purchase price of £500 or less are written off in the period in which the asset is acquired. Page | 10
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THE PARoCHL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMEwfs FOR THE YEAR ENDJNG 31 DECEMBER 2024 STAFF COSTS 2024 2023 Wages and Salaries 15,516 15.430 During the year, the PCC employed, on a part-time basis, a director of music, organist, v¢rger and cleaners for Stainbeck Community Hall, the meeting room and the Church. All payments fell below National Insurance Contribution levels. TRANSACTIONS WITH MEMBERS OF THE PCC AND CONNECTED PERSONS Mrs. B Fisher, PCC member. received wages of £3,840 from Stainbeck Community Hall and as church cleaner. Mrs. B Rowland, wife of a PCC member, received £2,842 in salary, wedding and funeral fees. Mr. N Seddon, PCC member, received wedding fee5 and a salary as church organist of £2,564. PCC members received payment as reimbursern¢nL only. for the cost of materials purchased in respect of website costs, meeting room and church and grounds maintenance, upkeep of services, printing postage and stationery, church and wedding flowers, church cleaning. discretionary payments, Meeting Room opening up fees and church events and funerals as follows.. Mr F Rowland - £1,307, Mr J Greenwood- £289, Mrs B Fisher- £50. The Revd Simon Jones- £2,122. TANGIBLE FIXED ASSETS Freehold Land & Iluildin Stainbe¢k Hall ui ui Total (koss P*)ok Value: At l January 2024and 31 December2024 185,0(K) 1,292 10,431 196,723 reciation.. At l January 2024 and 31 DeCen)er 2024 1292 10,431 11,723 Nct book value At 31 December 2024 185,000 185,000 Net book value At 31 December 2024 185,000 185,000 The freehold land and buildings comprise Stainbeck Community Hall. Following the restoration of the hall in February 2001, the propety was valued on an open market value for existing use basis by Wardle Grindrod, Chartered Surveyors, at £185,000 in March 2002. This valuation is included in these accounts. The property had previously been included in the accounts at a nil valuation. Page113
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PAIUSH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 DEBTORS 2024 2023 Inconr taKcoverable Prepaynrnts and accwed income 11,937 59 17,496 4.038 4.987 Anal sis b Fund Unrestricted Designated Restricted 15,798 lJ85 4,633 316 38 4.987 17,496 CURRENT LIABILITIES- AMOUNTS FALLENG DUE WITHIN ONE YEAR 2024 2023 Purchase Ledger Ac¢ruals for utilities, donations and other costs Parish share 2078 5,135 2,878 5,135 nal sis b Fund Unrestricted Restricted 2389 589 2,878 4,684 451 5.135 Page | 14
THE PAROCHtAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 ANALYSIS OF NET ASSETS BY FUND Unrestricted tunds - Unrestricted De51 ated funds - General Restrict funds Totsl funds Fixd assets Debtors and p-paynntS Short ternidepostts Cash at bank and in Hand Cuent liabilities Total 185,IKK) 15,798 185,000 17,496 133,504 77,118 ,878) 410,240 1,585 133.496 (41,565) 113 125.152 (1289 323,669 (6.469) (589) 6,945 93,516 tkbtors and Short teTm pre-paynrnls depos its An4lyis ly indiiidual Cash al bank CuTrent and in 14and Fiyd assets Totsl Restricted funits Building for the future Chotr Agency aLcount- Assign¢d fees Junior Church Kneeler Ber¢aven*nt Library Musie develOpnnt Stainbeck Hall project 113 {13,651) {13.538) 160 589 1455 14 (589) 2A55 14 64 537 54 1,428 318 379 65 15 909 195 6,945 537 Teddic Prais¢ special colkLlions RG Robtnson - Candles Lighting Fund Audio visual LPOW Root'Reps 1,428 318 379 65 15 909 195 {6,469 589 Deslgnated Building for th¢ tUre L£gacies 1,585 133,496 (43.OCK)) 1,435 41,565 92,081 1,4J5 Y3 16 1,585 Lknrtstricted C£neral 133,496 185,(KK) 15.P)8 125,152 (2.289) 323M9 TOTAL 185 000 17,496 133 04 77,118 410,240 Page | 15
THE PAROCIUAL CIIURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW. CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 io. UNRESTRICTED FUNDS i)ut incom rcsourc Bance I Jan Ineomin Resourccs Transfers Balance 31 ttonaj ttenL% DeCemr 2024 Desi nated funds L£gaci¢s Buildtng for the future Total d¢5ignaled fijnds 1,435 30,902 32.337 4.765 4,765 1435 92,081 93516 4,765 4,765 56,414 56.414 nernl funds 371056 158,172 (150,145) &027 (56,414) 323ffj69 Total unrestricted hjnds 4O4J93 162.937 Unrestricted and Designated Funds ar¢ defined as follows: Unrestricfrd Fund5 are funds given to the church on the general understanding that they will be used at the discretion of the PCC for fithering the mission and ministy of the church. Designated Funds are fund5 set aside by the PCC for use in the future and are designated for a particular purpose or project. Designated funds are still unrestricted and can be transferred back into general unrestricted funds or re-designated for other purposes if the PCC so decides. (150,145 12,792 417.18% The purposes of the designated funds are.. Legacies large unrestricted legacies received since 2013 are generally held to provide a source of funds for one-off non-recurring items of expenditure but can be released for general purposes at the discretion of the PCC. Building for the Future- an allocation of part of the sale proceeds of the forn]er curate's house (21 CT Manor Grove, sold in 2010) eannarked by the PCC as a contribution to the developmentplans envisaged by the Building for the Future project. ii. RESTRICTED FUNDS Net out inconiin rOUrlYS Bdenee I Janu Ineornlli resources Resources cnded Transfer% ld B4l¥nce 31 tiond it¢ms December 2024 Restrlcted funth Building for th¢ tUre Choir Fund Junior Church Kneekrs Musi¢ Developnrnt Fund BereavetTrnl Library Stainbeck CL)tmwntty Hall project SMASH Sp¢cial colk¢tions |Teddic prdise Lighting Fund RG Robinson - Candles Audio Vlsual Fund LPOW Roof Repai Totsl (13.7731 100 2,274 14 537 1.123 1888) 235 (13J381 160 181 181 14 337 64 54 IA28 379 318 54 .428 379 226 15 65 117 (25) 65 909 9 195 195 2,525 913 1,612 6,945 Restricted Funds are monies restricted by the donor because they were given for a particular pUOse and cannot be used for any other pl)0Se. The restricted Building for the Future fund differs from the similarly titled designated fund in that the restricted fLU]d represents monies donated, raised or granted for this Specific purpose and cannot be used otherwise whereas the designated fid can be released for general or other purposes at the discretton of the PCC. For this reason, the fund has to be accounted for separately and camiot be amalgamated. Page | 16
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. MATTHEW, CHAPEL ALLERTON NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 DECEMBER 2024 12. CAPITAL COMMITMENTS As at 31 December 2024, th¢ PCC had no contracted capital commitsnents. Any unforeseen contingencies will be covered by fiu)ds currently held on short tenn deposit at The Church of England, Central Board of Finance. 13. EXCEPTIONAL ITEM At the 2022 Archdeacon's Visitation, the PCC was instructed to no longer include unpaid histOTi¢ Parish Share in the annual accounts. Consequently. the 2021 provision of £92,319 has been released back into general funds on the Statement of Financial Activities (SOFA). Page | 17