The Parochial Church Council of the Ecclesiastical Parish of St John’s, Ben Rhydding
ANNUAL REPORT and FINANCIAL STATEMENTS for the year ended 31 December 2023
VICAR Reverend Peter Willox
CHURCH OFFICE St John’s Church Office Bolling Road Ben Rhydding LS29 8PN Tel: 01943 601430 Email: churchoffice@benrhydding.org.uk
BANK Virgin Money 1 Westgate Shipley BD18 3SD
INDEPENDENT EXAMINER Karen Gardner FCA 10 High Wood Ilkley, LS29 8SB
Charity No: 1133844
ANNUAL REPORT FOR 2023
The members of the Parochial Church Council (the PCC) present their report and financial statements for the year ended 31 December 2023. The PCC is a registered charity and a public benefit entity within the meaning of FRS102. The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts, the Charities Act 2011 and 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) (SORP FRS102) effective 1 January 2019. The PCC is eligible for, and has chosen to, apply the disclosure exemption permitted by FRS 102, Section 7.1B, and has not therefore presented a statement of cash flows in these financial statements.
Objects and activities
The PCC has the responsibility, with the Vicar, Rev Peter Willox, in promoting, in the ecclesiastical parish, the whole mission of the church: pastoral, evangelistic, social, and ecumenical. The PCC is also responsible for the maintenance of the church building and hall of St John's Ben Rhydding and for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.
The PCC is committed to enabling as many people as possible to worship at St John’s and become part of the church family. The PCC aspires to see the faith of the congregation being put into practice in the communities where members live and work, and so has a commitment to ensure that the teaching and worship are both challenging and relevant to today's society. The PCC is also committed to finding ways of helping others in the community find direction and challenge for their lives, as well as fellowship and comfort through their relationship with God and His Church.
The Vicar and the PCC have been working with the whole church of St John's to continue to develop our vision for the future. This can be summarised as:
“To be a welcoming and inclusive church, reaching out to our community with the love of God”.
Our mission is to create a caring and compassionate safe space for all who come in to our church community and, working together with others where we can: Fulfil our calling to proclaim the Good News of the Kingdom; teach, baptise and nurture new believers; respond to human need through loving service; seek to transform unjust structures of society; challenge violence of every kind, and pursue peace and reconciliation; strive to safeguard the integrity of creation and sustain and renew the life of the Earth.
The PCC met 6 times during 2023, and the ‘Wardens and Standing Committee’, a subcommittee of the PCC, met 6 times. In planning and carrying out activities at St John’s for the year the PCC have considered the Charity Commission's guidance on public benefit.
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St John’s Parish Church, Ben Rhydding
Review of performance and achievements
Church electoral roll and attendance
There are 143 people (2022:145) on the church electoral roll, of which 55 are men and 88 women, 86 being resident and 57 being non-resident in the parish
Worship
In 2023, we continued to maintain our pattern of Sunday worship at church, as well as livestreaming on Zoom, providing a variety of services to suit the needs of the congregation and its visitors:
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Every Sunday at 8.30am there was a said service of communion.
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The main service on Sunday was at 10am, Common Worship communion being celebrated on the first and third Sundays in the month. We continued to use a liturgy for the 3rd Sunday communion which allowed more space for reflection and the sharing our faith stories.
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On the second Sunday in the month we continued our 'Explore Together' Service which often has opportunity to discuss questions around the theme of the day.
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Our fourth Sunday celebration service was a relatively informal service of praise.
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• A quieter and reflective service with communion happened at 10am on the fifth Sunday of the month with a “Celtic” style liturgy.
A service sheet was sent out every week via email, so that those not able to come into church could still participate in worship either online or quietly at home. This was accompanied by a copy of the talk, the prayers for the day and news sheet with feature articles. Paper versions of this pack were delivered to those who are not online.
Zoom prayer meetings continued, on the 2nd and 4th Sundays, at 6pm.
Our team of musicians have continued to show great commitment in providing inspiring worship to our 10am services. Special thanks go to the Stidworthy family, Dave and Elaine Atkinson, Caroline Watson, and Jan and Andy Copsey, for taking responsibility for their respective Sundays .
The preaching and leading team consist of Rev Peter Willox, Rev Jan Copsey, Sylvia Walker (Licensed Lay Minister (LLM)) and Dawn Jenkins (LLM), who meet regularly online to look at themes for services. We were also supported by the ministries of the Venerable Mike Edson (retired) and Philip Johnston (LLM emeritus).
The Ark service , a fresh expression of worship, where people of all ages with or without learning difficulties, are encouraged to join us in worship and fellowship in a very informal setting through crafts, dance, music, and drama, continued to meet once a month in church, with online presence as well. Attendance is generally around 35-40 adults . Many of our members have connections to other churches but a significant number are now owning The Ark as their church. To stay in contact with everyone, regular mailings are sent out by email and relevant information updated on the website.
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St John’s Parish Church, Ben Rhydding
Worship (continued)
Messy Church services are held on Sunday afternoons once a month. These are aimed at enabling families of all ages to come and share some fun time and worship in a safe Christian environment. By the end of 2023, we were pleased to report an average of 12 families now back attending our monthly Messy Church services.
School services. No Easter services were held in church this year for our schools. Just before Christmas, we were able to host Christmas services for Ashlands Primary School, Moorfield School, and Ben Rhydding Primary .
In 2023 our clergy conducted 5 baptisms (2022:5), 2 weddings (2022:0) and 10 funerals (2022:13).
Fellowship and pastoral care
There continues to be several committed members of St John’s, who visit people who are sick, housebound, or elderly on behalf of the Church, and far more who keep an eye on neighbours and those who are vulnerable, simply as a matter of Christian love. Sylvia Walker (LLM) co-ordinates this important work together with Caroline Elston.
We have 6 house groups, which currently involve 45 people, that meet in people’s homes for study and support. This year, we also ran a welcome/nurture course called “Being With” for those new to faith who wish to learn more about what that might mean for them, an Advent course ‘Searching for Home’ and the Essence course, which explores contemporary faith.
Children and young people
The work with, and amongst, children and young people continues to be an important part of our ministry at St John's. Numbers of families returning post-covid to our 10am service have been low, families instead preferring to come to our Messy Church. This has had an impact on our Sunday School (known as Lighthouse). However, Sally de La Poer and Ros Brown continued to run Lighthouse on the 1[st] , 3[rd] and 4[th] Sundays.
Amy Stidworthy, Nick Heywood and our Vicar, Peter, have continued to run the CYFA (14-18) group on Sunday evenings.
The two mid-week morning toddler groups on Wednesday and Friday, have also continued.
All those who work with children and young people at St John’s are checked in accordance with our Vulnerable Adults and Child Protection Policy and are subject to its procedures which are in line with Diocesan guidelines. The policy was reviewed in 2023. Our Safeguarding Officer, Dawn Jenkins, who has received training and guidance from the diocesan safeguarding team, helps us ensure we are keeping up to date with our responsibilities, and that the PCC undertake all the regulatory safeguarding training provided by the Diocesan Safeguarding team.
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St John’s Parish Church, Ben Rhydding
Local community
Welcome Café/Warm Space
In 2023, our weekly ‘Welcome Café and Warm Space’ staffed by volunteers from St John’s, continued to run throughout the year. The ‘warm space’ concept is a national initiative to offer a warm and welcoming environment to anybody in the local community during the energy crisis. St John’s received Warm Spaces grants of £1,770 in 2023 (2022: £1,440) from Bradford Metropolitan District Council (BMDC) to help fund this initiative. This was mostly attended by church members but also drew some others from our local community.
Open The Book in Schools .
Our team, which takes dramatic versions of Bible stories into our local schools’ assemblies resumed on a twice monthly basis. However, due to the difficulty getting more people to commit to the team, we have gone to a monthly pattern. The children of the local primary schools were once again able to enjoy participating in “What’s the Story” of Christmas?
Other Community events
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The Fairtrade stall run by Hilary Davies and others, continues to be a regular feature at church services but also at some of our other events.
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Our Children's Nearly New Sale was only able to take place in the Spring of 2023 with the current leaders, Jane Wearing and Caroline Elston stepping back after a 16-year tenure. Thank you to both ladies for all their hard work.
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We ran a refugee day where refugees and asylum seekers based in Bradford came out to Ilkley for a social occasion, food and games.
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On the occasion of the Coronation of King Charles, we opened the church up for prayer and reflection, and live-streamed the ceremony for anyone in the community.
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We ran our annual memorial service for those in our community who wanted to mark the passing of a loved one.
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An afternoon tea and autumn fair were held in November.
Links with other Christian organisations
St John's continues to have an active role in the deanery of South Craven and Wharfedale. The Vicar is on the standing committee of the Deanery Synod and has become a representative on Diocesan Synod. He has also recently taken on the role of Retired Clergy Officer for the Bradford Episcopal Area. We continue to support and greatly benefit from the Otley Christian Resources Hub (OCRH) which started out as a deanery project. Our Vicar is Chair and a trustee of the OCRH which is a charitable incorporated organisation. The Church also maintains links with others in the Ilkley area through Churches Together in Ilkley (CTI) – our Vicar is currently Moderator. These ecumenical links continue to be strong as the church plays its part in CTI, notably helping to support the locally organised Food Bank.
Two of our congregation are trustees of CTI 2000, along with our Vicar who acts as Chair for the committee. CTI 2000 is a registered charity originally set up by Churches Together in Ilkley (CTI) whose aim is to provide accommodation, and opportunities for socialising, for those in our community with learning difficulties.
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St John’s Parish Church, Ben Rhydding
Links with other Christian organisations (continued)
It continues to be a privilege to be able to host the CTI 2000 gardening project, for adults with learning difficulties, on our church allotment, and a few more people are now helping from the church. This connection also helps to strengthen ties between that project and the Ark.
St John’s Church has many links into the world church and through money, gifts and prayers, supports many good works and people, in places often quite different to ours. The congregation have also benefited from these links, being challenged to look at how they can be active Christians in our community.
Several of our church members, including Rev Peter Willox, are on the board of trustees of Give a Child a Hope, which supports disadvantaged children at a school at the Revival Centre in Matugga, Uganda.
We also support Miss Azaria Spencer who works amongst street children in Guatemala with the Church Mission Society, and Pam and Simon Wanderlii, working out in Australia and Papua New Guinea with Mission Aviation Fellowship.
The Mission Support Group is chaired by John Sheen. The group continues to maintain contact with our mission partners and has also reviewed the list of mission partners and organisations we support. The group regularly provide information to update the congregation of the prayer and practical needs of our mission partners. The group also makes recommendations on mission giving to the PCC and managing the distribution of funds. In 2023, £8,137 was given to mission (2022: £9,921).
The church building and hall
We have been able to keep the church open during daylight hours every day of the week over the year, for visitors and people who want to pray or be quiet.
In September 2023, we changed the church seating from pews to chairs. These are visually very appealing, comfortable and provide for a much more flexible worship space, and seem to have been well received by those who enter our building.
Hall hire took an upturn this year, income being almost 7% above pre-Covid levels . Special thanks go to Sandy Tod for practically overseeing the hall hiring for over the last 25 years. Sandy has now stepped down from this role and Miss Lisa King will be taking on the mantle.
Environmental responsibilities
Care of the environment is a core part of St John’s mission and climate emergency declaration, and continued to be included in worship and communications in 2023. The Season of Creation was marked, in September, by four services with an environmental focus.
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St John’s Parish Church, Ben Rhydding
Environmental responsibilities (continued)
St John’s is working to achieve the goal, set out by the Church of England for all its churches, to achieve carbon net zero by 2030. St John’s has a renewable energy tariff for its electricity and a carbon offset tariff for its gas, and monitors its energy usage on a regular basis. St John’s carbon footprint for 2023 was 2.4 metric tonnes (2022: 2.7 metric tonnes). This carbon footprint is offset through Climate Stewards, an organisation which works with trusted community carbon projects in the global south.
In 2023, St. John’s set up community recycling bins for pens, dental products and marigold gloves which will be taken to Terracycle collection points.
Governance and structure
Rev Peter Willox was licensed as Vicar on 16[th] September 2012. He is assisted by the Rev Jan Copsey, who is licensed as a non-stipendiary Associate Priest.
Committees
To enable the church to fulfil its Vision, we have several committees and teams. These meet when required between full meetings of the PCC, and bring items to it for discussion and decision.
Standing committee: This is the only committee required by law. It has the power to transact the business of the PCC between meetings, subject to any direction given by the Council. At St John’s, this is named the Wardens and Standing Committee. It meets every two months and consists of the vicar, the wardens and assistant wardens, treasurer and secretary. It meets to progress items of general maintenance and other issues delegated to it by the PCC, and ensures that the duties of the wardens are being covered.
Finance committee: This oversees the general financial activities of St John's (including mission giving) by monitoring income and expenditure, budgeting and maintaining appropriate financial controls.
Mission support group: This group attends to matters relating to St John's support of mission and relief agencies. The Mission Support Group works with our mission partners to assess needs.
Environment Committee: This committee, with the assistance of the Carbon Net Zero Group, is concerned with St John’s ‘Care of Creation’ mission; to “strive to safeguard the integrity of creation, and sustain and renew the life of the earth”. The committee is chaired by the Parish Environment Officer, Lynn Haygarth.
Clergy and Readers team : The Vicar met regularly with the Associate Priest, Rev Jan Copsey, and our two Licensed Lay Ministers, Sylvia Walker and Dawn Jenkins, to discuss worship and general and particular pastoral issues.
Many members of the church give much of their time on a voluntary basis to help the church function and grow and the PCC would like to formally record its thanks to them. Where external professional advice is necessary the Diocesan Advisory Committee and church architect have proved most helpful.
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St John’s Parish Church, Ben Rhydding
Governance and structure (continued)
PCC membership
The method of appointment of PCC members is set out in the church representation rules. At St John's, membership of the PCC consists of the Vicar, churchwardens, Associate Priest, Licensed Lay Ministers, Deanery Synod representatives and members elected by those members of the congregation who are on the electoral roll of the church. The PCC also has power to co-opt members who have a specific role in the church. All members of the congregation are encouraged to join the electoral roll and play an active part in our church life.
Elected members serve for a period of three years. During the year the following served as members of the PCC:
Vicar
Rev’d Peter Willox Chair Wardens Debbie Walker Appointed 24 April 2023 Caroline Watson Acting Treasurer Appointed 24 April 2023
Assistant wardens
Caroline Elston Appointed 24 April 2023 Mark Gurney Appointed 24 April 2023 Caroline Watson Resigned 24 April 2023
Representatives on Deanery Synod
Lynn Haygarth Sylvia Walker
Elected members
Karen Oxtoby Secretary Charles Jenkins Treasurer Resigned 24 April 2023 Miranda Armitage Peter Debney Elspeth Holmes Bill Marwick Resigned 24 April 2023 Janet Munro Andy Rayment James Wright
Non-elected Members
Rev Jan Copsey Associate Priest Sylvia Walker LLM Dawn Jenkins LLM & Safeguarding Officer
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St John’s Parish Church, Ben Rhydding
Financial summary
An overall deficit of £(5,218) was recognised in 2023 (2022: surplus £15,039). On our general (unrestricted) fund there was a deficit of £(5,734) (2022: surplus £14,411) and on restricted funds a surplus of £516 (2022: surplus £628).
The Church paid £88k in parish share in 2023 compared to the share request of £118k, in line with the 2023 budget approved by the PCC. The PCC has budgeted a target of £84k for parish share in 2024 the ability to meet the share impacted by high utility costs as well as continuing inflationary pressures on other expenditure. The share provides support to other parishes and mission initiatives as well as clergy stipends, homes and pensions. The PCC recognises the importance of meeting its full share request and will continue to work towards this goal, despite the ongoing difficult circumstances.
Although the church was unable to pay its requested 2023 parish share in full, no liability for this is being carried forward in these accounts based on the advice of the Diocese.
In 2023, there was an increase in regular giving of 1.4% and the value of hall hire was almost 7% above 2019 (pre-Covid). Excluding parish share, general costs have increased by 6.4% reflecting the impact of continuing high inflation on major cost categories, notably repairs and maintenance and administration, in addition to utilities. The PCC reviews income and expenditure on a regular basis and continues to closely manage its costs, as well as look at ways to increase income.
In addition to regular giving from the congregation, St John’s also benefited in the year from generous donations and fundraising efforts which, in addition to legacies and donations received in 2022, have enabled the replacement of the hall windows, restoration of the church floor, replacement of the pews with chairs, and a new projection system and sound desk cabinet. The PCC is very grateful to all its church members for their time, effort and donations which enable St John’s to continue as a thriving church for the benefit of its local community and the wider world.
Pensions
St John’s participates in NEST, a workplace pension scheme which is run by the NEST Corporation, a non-departmental public body which is accountable to Parliament through the Secretary of State for Work and Pensions.
The pension scheme is a defined contribution scheme. The pensions costs charged to the Statement of Financial Activities in the year were £Nil (2022: £Nil).
Reserves policy
It is the PCC's policy to hold unrestricted funds which equates to two and a half to three months’ expenditure. These reserves are held to meet the day-to-day running costs of the church and to help finance significant projects as and when required.
The available reserves of £31.7k consist of the unrestricted reserves of £72.9k, less fixed assets of £5.5k, and reserves retained under the above reserves policy of £35.7k. Of the £31.4k, £3k has already been designated against specific projects. The allocation of the remaining unrestricted reserves is currently being considered by the PCC, who need to balance spending on specific church projects against the uncertainty that high utility costs and other inflationary pressures continue to pose to the church’s finances.
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St John’s Parish Church, Ben Rhydding
Reserves policy (continued)
The budget is prepared on an annual basis, approved by the PCC, and by members, at the annual parochial church meeting. In 2023, the PCC continued its policy of budgeting for major repairs and renewals expected in the year.
Risk management
The major risks to which the PCC is exposed have been reviewed, and systems or procedures designed to manage those risks have been established.
Rev’d P Willox Chair 29 April 2024
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St John’s Parish Church, Ben Rhydding
STATEMENT OF FINANCIAL ACTIVITIES for the year ending 31 December 2023
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| 2023 | 2023 | 2023 | 2022 | ||
| Notes | £ | £ | £ | £ | |
| Income and endowments: | |||||
| Voluntary income – direct giving | 120,309 | 18,159 | 138,468 | 145,130 | |
| Gross income from events and | |||||
| other activities | 31,172 | 4,301 | 35,473 | 30,141 | |
| Bank interest | 280 | - | 280 | 79 | |
| Total income and | 2 | 151,761 | 22,460 | 174,221 | 175,350 |
| endowments | |||||
| Expenditure: | |||||
| Grants and mission giving | 8 | 7,067 | 1,070 | 8,137 | 9,921 |
| Support costs | 392 | - | 392 | 403 | |
| Directly relating to the work of | |||||
| the Church | 117,011 | 35,568 | 152,579 | 135,032 | |
| Church management and | |||||
| administration | 18,331 | - | 18,331 | 14,955 | |
| Total expenditure | 3 | 142,801 | 36,638 | 179,439 | 160,311 |
| Net income/(expenditure) | 8,960 | (14,178) | (5,218) | 15,039 | |
| Transfers between funds | (14,694) | 14,694 | - | - | |
| Net movement in funds | (5,734) | 516 | (5,218) | 15,039 | |
| Reconciliation of funds: | |||||
| Balance brought forward | 78,618 | 1,371 | 79,989 | 64,950 | |
| Balance carried forward | 72,884 | 1,887 | 74,771 | 79,989 |
The accompanying notes on pages 13 to 20 are an integral part of this statement.
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St John’s Parish Church, Ben Rhydding
BALANCE SHEET as at 31 December 2023
| Notes | 2023 | 2022 | |
|---|---|---|---|
| £ | £ | ||
| Fixed assets | |||
| Tangible assets | 4 | 5,518 | - |
| Current assets: | |||
| Debtors and prepayments | 5 | 19,252 | 25,315 |
| Short term deposits | 6,316 | 6,120 | |
| Cash at bank and in hand | 50,693 | 53,900 | |
| 76,261 | 85,335 | ||
| Liabilities falling due within | |||
| one year | 6 | 7,008 | 5,346 |
| Net current assets | 69,253 | 79,989 | |
| Total net assets | 74,771 | 79,989 | |
| Represented by: | |||
| Unrestricted funds | 7 | 72,884 | 78,618 |
| Restricted funds | 7 | 1,887 | 1,371 |
| Total funds | 74,771 | 79,989 |
The Accounts were approved by the Parochial Church Council on 29 April 2024.
------------------------------------------------- Vicar (Chair)
------------------------------------------------- Warden
The accompanying notes on pages 13 to 20 are an integral part of this statement.
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023
1. Accounting policies
The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006, the applicable accounting standard FRS102 and SORP FRS102.
The financial statements have been prepared using the accruals basis and the historic cost convention. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
a. Funds
Unrestricted funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application for the general purposes of the PCC. Restricted funds are allocated for a specific purpose by either the donor or the PCC. The accounts include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that are affiliated to another body nor those which are informal gatherings of church members.
b. Incoming resources
Voluntary income:
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Collections and donations are recognised when received.
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Income tax recoverable on Gift Aid income is recognised when claimable.
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• Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its entitlement and the likely amount due.
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Funds raised from special events and activities are accounted for gross of expenditure.
Other income:
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Rental income from letting church premises and allotments is accounted for when incurred.
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Parochial fees for weddings, funerals etc are accounted for when they arise.
c. Resources used
Expenses are recognised when incurred. Grants, mission giving, and Diocesan Share are accounted for when payable.
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
d. Balance sheet
Fixed assets:
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Consecrated land and buildings are excluded from the accounts by Section 10(2) of the Charities Act 2011 as they are removed from the definition of charity for the purposes of the Act. Costs associated with the maintenance or improvement of such assets are written off in the year incurred.
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Moveable church furnishings held by the churchwardens on special trust for the PCC and which require a faculty for disposal are considered to be inalienable property. There is insufficient cost information available to capitalise historic purchases of these assets. From 2014, purchases of such assets are capitalised where the cost is greater than £4,000 and depreciated over their useful lives.
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All other fixtures, fittings and office equipment are capitalised where the cost is greater than £4,000 and are depreciated over their useful lives.
Current assets:
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Amounts owing to the PCC at the year-end are shown as debtors.
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Short term deposits include cash held at the bank or in the money market.
e. Reserves policy
The PCC has considered the amount of reserves that should be held and has decided that two and a half to three months of operating costs is appropriate.
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
2. Income and endowments
| Unrestricted | Restricted | |||
|---|---|---|---|---|
| Funds | Funds | Total | Total | |
| 2023 | 2023 | 2023 | 2022 | |
| £ | £ | £ | £ | |
| Voluntary Income (direct giving) | ||||
| Regular giving | 89,222 | 3,191 | 92,413 | 87,952 |
| Other collections at services | 2,348 | 1,093 | 3,441 | 4,258 |
| Gifts | - | - | - | 15,000 |
| Grants | 2,615 | - | 2,615 | 5,561 |
| Legacies | 2,000 | - | 2,000 | 6,007 |
| Sundry donations | 985 | 9,863 | 10,848 | 2,932 |
| Income tax recoverable | 23,139 | 4,012 | 27,151 | 23,420 |
| 120,309 | 18,159 | 138,468 | 145,130 | |
| Gross income from events and | ||||
| activities: | ||||
| Church hall and allotment fees | 29,317 | - | 29,317 | 26,615 |
| Fees | 1,468 | - | 1,468 | 1,467 |
| Fundraising activities | - | 3,930 | 3,930 | 1,970 |
| Sundry receipts | 387 | 371 | 758 | 89 |
| 31,172 | 4,301 | 35,473 | 30,141 | |
| Bank interest | 280 | - | 280 | 79 |
| Total income and endowments | 151,761 | 22,460 | 174,221 | 175,350 |
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
3. Expenditure
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| Funds | Funds | Total | Total | ||
| Notes | 2023 | 2023 | 2023 | 2022 | |
| £ | £ | £ | £ | ||
| Grants and mission giving: | |||||
| Mission partners | 8 | 4,250 | - | 4,250 | 5,050 |
| Other mission agencies | 8 | 2,750 | - | 2,750 | 2,954 |
| Other charities and agencies | 8 | 67 | 1,070 | 1,137 | 1,917 |
| 7,067 | 1,070 | 8,137 | 9,921 | ||
| Support costs: | |||||
| Teaching and worship | 392 | - | 392 | 403 | |
| Directly relating to the work of the | |||||
| Church: | |||||
| Parish share to Diocese | 88,000 | - | 88,000 | 94,000 | |
| Service expenses | 1,741 | - | 1,741 | 1,698 | |
| Clergy expenses | 509 | - | 509 | 339 | |
| Pastoral care | 100 | - | 100 | 100 | |
| Hospitality | 194 | - | 194 | 210 | |
| Insurance | 2,387 | - | 2,387 | 2,738 | |
| Repairs and maintenance | 9 | 13,113 | 35,568 | 48,681 | 26,454 |
| Telephone and broadband | 1,301 | - | 1,301 | 1,173 | |
| Utilities | 9,376 | - | 9,376 | 5,487 | |
| Depreciation | 290 | - | 290 | 2,833 | |
| 117,011 | 35,568 | 152,579 | 135,032 | ||
| Church management and | |||||
| administration | |||||
| Staff costs | 10 | 15,272 | - | 15,272 | 11,990 |
| Printing and stationery | 2,638 | - | 2,638 | 1,684 | |
| IT | 222 | - | 222 | 1,132 | |
| Sundry expenses | 199 | - | 199 | 149 | |
| 18,331 | - | 18,331 | 14,955 | ||
| Total expenditure | 142,801 | 36,638 | 179,439 | 160,311 |
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
4. Tangible fixed assets
| . Tangible fixed assets | |
|---|---|
| Church fixtures, | |
| fittings and | |
| equipment | |
| £ | |
| Cost | |
| At 1 January 2023 | 17,000 |
| Additions | 5,808 |
| Disposals | - |
| At 31 December 2023 | 22,808 |
| Depreciation | |
| At 1 January 2023 | 17,000 |
| Disposals | - |
| Charge for the year | 290 |
| At 31 December 2023 | 17,290 |
| Net book value | |
| At 31 December 2023 | 5,518 |
| At 31 December 2022 | - |
5. Debtors and prepayments
| 5. Debtors and prepayments | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Income tax recoverable | 13,291 | 17,700 |
| Other debtors | 5,277 | 6,947 |
| Prepayments and accrued income | 684 | 668 |
| 19,252 | 25,315 | |
| 6. Liabilities falling due within one year | ||
| 2023 | 2022 | |
| £ | £ | |
| Sundry creditors | 2,954 | 1,504 |
| Sundry accruals | 4,054 | 3,842 |
| 7,008 | 5,346 |
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
7. Funds
Movement in funds are as follows:
| Movement in funds are as | follows: | ||||
|---|---|---|---|---|---|
| Incoming | Resources | Transfers | |||
| 1 Jan | Resources | Expended | Between | 31 Dec | |
| 2023 | (note 2) | (note 3) | funds | 2023 | |
| £ | £ | £ | £ | £ | |
| Chairs | - | 6,794 | (24,151) | 17,357 | - |
| Church Floor | - | 4,480 | (4,480) | - | - |
| Clothing Sale | - | 1,070 | (1,070) | - | - |
| Hall Windows | - | 3,750 | (2,378) | (1,372) | - |
| Roof Fund | - | 1,379 | - | - | 1,379 |
| Solar Panels | - | 40 | - | - | 40 |
| Sound and Vision | 628 | 4,947 | (4,559) | (1,291) | (275) |
| The Ark | 743 | - | - | - | 743 |
| Restricted funds | 1,371 | 22,460 | (36,638) | 14,694 | 1,887 |
| Gifts | 12,500 | - | - | - | 12,500 |
| Legacies | 18,757 | 2,000 | - | (18,757) | 2,000 |
| Messy Church | 2,765 | - | (227) | - | 2,538 |
| Youth Work | 510 | - | - | - | 510 |
| Designated funds | 34,532 | 2,000 | (227) | (18,757) | 17,548 |
| - | |||||
| General reserves | 44,086 | 149,761 | (142,574) | 4,063 | 55,336 |
| Total funds | 79,989 | 174,221 | (179,439) | - | 74,771 |
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS – 31 December 2023 (continued)
| 8. Mission giving | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Mission partners: | ||
| Give a Child a Hope | 1,250 | 1,250 |
| MAF | 1,000 | 1,000 |
| Open Doors | 1,000 | 1,000 |
| CMS | 1,000 | 1,000 |
| James Dannenberg (Partnership Trust) | - | 800 |
| 4,250 | 5,050 | |
| Other mission agencies: | ||
| Sudan Link | 1,000 | 1,000 |
| Otley Christian Resources Hub | 550 | 175 |
| Inn Churches | 500 | 675 |
| CAP | 300 | 500 |
| CPAS Falcon Camps | 300 | - |
| Operation Mobilisation | 100 | - |
| L’Arche | - | 604 |
| 2,750 | 2,954 | |
| Total mission giving | 7,000 | 8,004 |
| Other charities and agencies: | ||
| Give a Child a Hope | 350 | 685 |
| Friends of Martin House | 350 | 735 |
| The Principle Trust | 370 | - |
| Climate Stewards | 67 | - |
| Chellow Hearts | - | 266 |
| Little Hiccups | - | 231 |
| Total other charities and agencies | 1,137 | 1,917 |
| Total grants and mission giving | 8,137 | 9,921 |
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St John’s Parish Church, Ben Rhydding
NOTES TO THE ACCOUNTS - 31 December 2023 (continued)
9. Repairs and maintenance
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Chairs | 24,151 | - |
| Sound desk | 4,558 | 3,372 |
| Hall windows | 2,378 | - |
| Boiler repairs | 4,585 | - |
| Church floor restoration | 4,480 | - |
| Roof work | 734 | - |
| Church tower ladders | - | 8,460 |
| Automated doors | - | 4,601 |
| Lighting and electrical installation and repairs | - | 2,854 |
| Heating improvements | - | 698 |
| Painting and re-decoration | - | 293 |
| Kitchen shutter repairs | - | 292 |
| Sound and vision repairs | 18 | 60 |
| Piano and organ tuning and repairs | 420 | 305 |
| Cleaning services | 4,419 | 2,911 |
| Sundries including full appliance servicing | 2,938 | 2,608 |
| Total repairs and maintenance | 48,681 | 26,454 |
10.Staff costs
The Church had four part-time employees during 2023 (2022:3) whose wages during the year were:
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Total staff costs | 15,272 | 11,989 |
The highest paid employee received total remuneration of £7,881 (2022: £5,993). PCC members were not paid and did not receive any other benefits from employment with the Church in the year other than clergy expenses of £509 (2022: £339). These expenses covered pastoral aid costs and sundry funeral fees for 2 clergy (2022: 1). No PCC member received payment for professional or other services from the Church in the year (2022: Nil). There were no related party transactions during the year which require disclosure (2022: Nil).
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St John’s Parish Church, Ben Rhydding
STATEMENT OF RESPONSIBILITIES OF THE PAROCHIAL CHURCH COUNCIL
The Charities Act 2011 requires the Parochial Church Council (PCC) to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the PCC and of its financial activities for that year. In preparing these financial statements, the PCC is required to:
-
Select suitable accounting policies and then apply them consistently,
-
Make judgments and estimates that are reasonable and prudent
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue in operation.
The PCC is responsible for keeping proper accounting records which disclose with reasonable accuracy, at any time, the financial position of the PCC and enable it to ensure that the financial statements comply with the Charities Act 2011 and the Church Accounting Regulations 2006. The PCC is also responsible for safeguarding the assets and hence for taking steps for the prevention and detection of fraud and other irregularities.
Approved by the Parochial Church Council and signed on its behalf by:
Rev’d Peter Willox PCC Chair 29 April 2024
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St John’s Parish Church, Ben Rhydding
INDEPENDENT EXAMINER’S REPORT to the Parochial Church Council of the Ecclesiastical Parish of St John’s Ben Rhydding
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 December 2023.
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 the Trust’s accounts carried out under section 145 of the 2011 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 confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
the accounting records were not kept in accordance with section 130 of the Charities Act; or
-
the accounts did not accord with the accounting records; or
-
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (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 examination to which attention should be drawn in this report, in order to enable a proper understanding of the accounts to be reached.
.................................... 29 April 2024
Karen Gardner FCA, 10 High Wood, Ilkley, LS29 8SB
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