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← The Parochial Church Council Of The Ecclesiastical Parish Of St Philip And St James, Clifton, York

2024-12-31-accounts

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The Parochial Church Council of the Ecclesiastical Parish of St Philip and St James, Clifton, York

(Charity Registration Number 1133857)

Trustees Annual Report & Financial Statements

for the year ended 31°' December 2024

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www.cliftonparish.org.uk

Contents Page
Annual Report ofthe Trustees 3
Independent Examiners Report 7
Statement of Financial Activities 8
Balance Sheet 9
NotestotheAccounts 10

2

q

Trustees’ Annual Report

From 1° January 2024 to 315 December 2024

Reference and Administration details

Charity name: The Parochial Church Council ofthe Ecclesiastical Parish
of St Philip and St James, Clifton, York
Other names the charity is known by: Clifton Parochial Church Council (Clifton PCC)
Registered Charity number: 1133857
Charity’s principal address: Vicarage Lodge Office
Clifton
York
YO306BH

Names of the charity trustees who manage the charity

|AndrewGready
Kirsty Dennett
John Hoyland
Stan Slade
Andy Hirst
PeterWallace|Office (ifany)
Dates acted if not forwhole year
Vicar,Chaman |
a
Curate
Church Warden
PO
Church Warden
nee
Treasurer
|| |---|---| |TrevorCharlton|a| |Derek Paterson|ee| |RosemarySwords|es| |Jane Philpott
Jude Purton|a
a| |AlanRamage
AshleyJudge
AndyGoodwin
Adrian Fuller||
Appsinted 22 April 2024
|
Appointed 22 April2024
|
Appointed 22 April2024
| Appointed 22 April2024| ||Appointed29June2024|

3

Structure, governance and management

Description of the charity's trusts

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Governing|Document:|Canon|Law|for|the|Church|of|England| |How the charity|is|constituted:|Parish|of|the|Church|of|England| |Trustee|selection|methods:|Clergy|automatically|trustees;|others|elected|at|the AGM.|

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Objectives and activities

Summary of the objects of the charity set out in its governing document

Promoting in the ecclesiastical parish the whole mission of the Church.

Summary of the main activities undertaken for the public benefit in relation to these objects

Services: 2 services are held every Sunday in the parish at our two churches (Clifton Parish Church and St. Mark’s Church, Rawcliffe). Some are more child friendly which include classes for children, others are more reflective and include Holy Communion. There is also a mid-week Holy Communion service. We regularly hold Baptism, Funeral and Marriage services.

Youth work: Several youth groups meet both on Sunday and mid-week led by a paid Youth Work Leader. These are open to and attended by children from both church and non-church families. Young Christians are paired up with more mature ones for guidance and encouragement.

Work with children: A part-time paid Children's Worker is funded by a generous donation from a member of the Congregation. This has facilitated the continuation of work with a number of children, from both within and outside the church community.

Groups for toddlers and their carers, are run at both churches which bring many families into contact with the churches.

Older people: We attend care homes in the parish, visiting regularly and offering Communion. ‘Young at Heart’, a group for the local community, meet each month in a local pub for lunch, quizzes, information, entertainment and friendship. The ‘Elderberries’ group arranges four coach trips a year for church members and members of the local community. Both of these are subsidised by grants from the City of York Council.

Other Events: Women's and men’s breakfasts are normally held periodically through the year. Coffee mornings at St. Mark’s Church for the local community is well attended and meets weekly for support and friendship.

Community: A group go out litter picking on several Saturday mornings in the Clifton area.

Overseas mission: We make gifts amounting to 10% of our giving income to overseas and local charities (split approximately 60:40 respectively).

The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.

Additional details of objectives and activities

Our mission statement is: “To know Jesus and make known His transforming power".

4

Achievements and performance

Summary of the main achievements of the charity during 2024

Across our two churches, around 80 — 100 people attend regularly.

Approximately 12 children (aged between 3 and 16 years) attend Sunday school classes in the two churches.

Young people have attended many events including youth café and Sunday evening groups. Groups for 4-7s and 7-11s were also continued during 2024.

Many members of the Church attend regular small Group meetings. Others meet in small groups to pray.

Church members look out for people moving into their neighbourhood and give them a leaflet with local information and an invitation to our services.

Both at Easter and Christmas time, several thousand cards were hand delivered around the parish community conveying Easter and Christmas wishes and providing church contact details.

The website for the churches was fully redesigned during 2020 and a large amount of new content developed — the new site went live at the start of 2021 and has actively been kept up to date since.

In September 2021, we welcomed a Syrian family as part of theHome Office Community Sponsorship Scheme. Volunteers from the church continue to offer support to the family. We had a duty to house them for two years (they are continuing to rent the residential property which is owned by the charity at a below-market value rate). Since they arrived, they have been building relationships, gaining confidence in English and the adult children have gained some employment.

Financial Review

Reserves Policy

The Parish seeks to meet all its commitments to the Diocese and its ministry as they fall due. In addition, we have set up a reserve, in the "Rainy Day" fund, to cover unexpected future increases in expenditure or fall in income.

Funds materially in deficit

None.

Further financial review details

The majority of the Parish's income comes from regular giving by members of the congregation, in addition from rental income from 2 Doe Park property and from church room hire.

5

Trustee's responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year.

In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act.

They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity's trustees:

Signature

Full Name Andrew Gready

Position Vicar

Date

6

14/04/2025

|

The Parochial Church Council of the Ecclesiastical Parish of St Philip and St James, Clifton, York

(Charity Registration Number 1133857)

Statement of Financial Activities for the year ended:

31st December 2024

Unrestricted Restricted Endowment Total Total
Note funds funds funds 2024 2023
Income and endowments from: £ £ £ £ £
Donations and legacies 3.1 166,371 39,529 - 205,900 166,119
Charitable activities 3.2 2,633 - - 2,633 1,478
Other trading activities 3.3 25,393 10 - 25,403 26,906
Investments 3.4 2,392 - 44 2,436 2,094
Other income 3.5 600 - - 600
Totalincome 3 187,389 39,539 44 236,972 196,597
Expenditure on:
Charitable activities 4.1 180,588 26,642 - 207,230 207,816
Other 4.2 1,027 2,124 - 3,151 2,902
Totalexpenditure 4 181,615 28,766 - 210,381 210,718
Net income/(expenditure) 15,774 10,773 44 26,591 (14,121)
Gross transfers between funds - - - - -
Netmovement in funds 15,774 10,773 44 26,591 (14,121)
Total funds brought forward 142,692 23,002 1,922 167,616 181,737
Totalfundscarriedforward 158,466 33,775 1,966 194,207 167,616

8

The Parochial Church Council of the Ecclesiastical Parish of St Philip and St James, Clifton, York

(Charity Registration Number 1133857)

Balance Sheet as at: 31st December 2024

Note 2024 2023
Fixed Assets £ £
Tangible assets 7.1 118,968 117,966
Investments 7.2 1,966 1,922
Total Fixed Assets 120,934 119,888
Current Assets
Cash at bank and in hand 92,808 72,369
Debtors & Prepayments 8 2,311 4,688
Stock Held - -
Total Current Assets 95,119 77,057
Current Liabilities: Amounts falling due
within one year
Creditors and accruals 9 (21,846) (29,329)
Net Current Assets/(Liabilities) 73,273 47,728
Total Assets less Current Liabilities 194,207 167,616
Current Liabilities: Amounts falling due
after more than one year
Creditors and accruals - -
Net Assets/(Liabilities) 194,207 167,616
Funds ofthe Charity
Unrestricted Funds (General) 31,268 16,976
Unrestricted Funds (Designated) 127,198 125,716
Restricted Funds 33,775 23,002
Endowment Funds 1,966 1,922
TotalFundsCarriedForward 10 194,207 167,616

The financial statements were approved by the trustees on:

And signed on their behalf by:

Andrew Gready Vicar

9

The Parochial Church Council of the Ecclesiastical Parish of St Philip and St James, . Clifton, York

(Charity Registration Number 1133857)

Notes to the accounts for the year ended:

31st December 2024

1 Basis of preparation

1.1 Basis of accounting

The financial statements are prepared under the historica! cost convention and in accordance with applicable accounting standards and the Church Accounting Regulations (2006).

The Parish adopted the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (FRRSE) (effective 1 January 2015), and the Church Accounting Regulations (2006).

The Parish meets the definition of a public benefit entity under FRS102.

2 Accounting policies

:

Income and endowments

Recognition of income

These are included in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has evidence of entitlement to the resources, receipt is probable and receipt is probable.

Volunteer help

The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.

10

Expenditure and Liabilities

Expenditure

Raising funds

Cost of raising funds comprise those costs associated with attracting voluntary income.

Charitable activities

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year and cost at least £1000. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation. Depreciation is provided at rates to write off the cost of the asset over a four year period (25% straight line basis), with the asset being written off at the end of this period.

No value is placed on the Churches or the moveable church furnishings within them. These are consecrated property, and no value should be placed on them, in accordance with the Charities Act.

Property

The property (2 Doe Park) owned by the Church is retained in the balance sheet at its original purchase price. The trustees do not deem it appropriate to depreciate this item as the asset has a long remaining useful life and the currently estimated resale value is higher than the book value.

The vicarage is owned by the Diocese, and so do not feature in these accounts.

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.

11

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5 Expenses & fees

No trustees received a remuneration for services rendered during the year, nor were any trustees’ out of pocket expenses reimbursed.

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|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |§.1|Fees|for|examination|of the|accounts|2024|2023| |£|£| |independent|Examiner's|fees|for|reporting|on|the|accounts|450|450| |6|Staff|costs|and|emoluments|2024|2023| |£|£| |Gross|salaries|28,947|33,905| |Employers|National|insurance|-|1,173| |Pension|Contributions|1,296|1,375| |30,243|36,453| |Average|number|of|employees|(full|time|equivalent)|2|2| |The|vicar and|curate|are|employed|by|the|Diocese,|and|not|by|the|Parish| |No|employee|received|remuneration|in|excess|of £60,000|(2023:|Nil)| |7|Fixed|assets| |7.1|Tangible|fixed|assets|Equipment£|Property£|Total£| |Cost|or|valuation| |At|1st|January|2024|11,419|116,541|127,960| |Additions|in|year|1,700|-|1,700| |Written|off|in|year|-|-|-| |At|31st|December 2024|13,119|116,541|129,660| |Depreciation|£|£|£| |At|1st|January|2024|9,994|-|9,994| |Charge|for|the|year|698|-|698| |Prior|depreciation|on|write-off|-|-|-| |At|31st|December 2024|10,692|-|10,692| |Net|Book|Value|£|£|£| |At|3ist|December|2024|2,427|116,541|118,968| |At|31st|December|2023|1,425|116,541|117,966| |7.2|Investment|assets| |2024|2023| |CBF|Shares|at|market|value|£|£| |Value|at|start|of year|1,922|1,755| |Net|gain/(loss)|on|revaluation|in|Year|44|167| |Value|at|end|of year|1,966|1,922|

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14

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8 Debtors and prepayments

8 Debtors and prepayments
2024 2023
Debtors and prepayments £ £
Gift Aid Claims Outstanding 2,002 3,837
Other Debtors & Prepayments 309 851
2,311 4,688
9 Creditors and accruals 2024 2023
Analysis ofcreditors falling due within one year £ £
Wider mission giving 15,950 17,600
Other creditors & receipts in advance 5,896 11,729
21,846 29,329

10 Movement of funds 10.1 Movement of major funds

2024
Balance Incoming Outgoing Balance
Fund Name b/fwd resources resources Transfers clfwd
Unrestricted Funds (General)
General Unrestricted funds 16,976 196,909 180,917 (1,700) 31,268
16,976 196,909 180,917 (1,700) 31,268
Unrestricted Funds (Designated)
Fixed assets 117,966 - 698 4,700 118,968
Rainy day 7,750 480 - - 8,230
125,716 480 698 1,700 127,198
Total Unrestricted Funds 142,692 197,389 181,615 - 158,466
Restricted Funds
CPC Renovation & Innovation 15,630 - 5,728 - 9,902
Carol Mason Memorial Youth Work 87 10 97 - -
Childrens Work 4,783 30,725 13,122 - 22,386
St Marks Legacy - 150 150 - -
Young at Heart 379 2,350 2,666 - 63
Refugee 2,123 - 2,123 - -
Ukraine Refugee - «6,304 4,880 - 1,424
23,002 39,539 28,766 - 33,775
Endowment Funds
Endowment fund 1,922 44 - - 1,966
1,922 44 - - 1,966
TotalFunds 167,616 236,972 210,381 - 194,207

15

’

2023

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Balance|Incoming|Outgoing|Balance| |Fund|name|b/fwd|resources|resources|Transfers|clfwd| |Unrestricted|funds|(General)| |General|unrestricted|funds|7,120|189,241|178,635|(750)|16,976| |7,120|189,241|178,635|(750)|16,976| |Unrestricted| |funds| |(Designated)| |Fixed|assets|116,541|-|375|1,800|117,966| |Rainy|Day|7,000|-|-|750|7,750| |123,541|-|375|2,550|125,716| |Total|Unrestricted|Funds|130,661|189,241|179,010|1,800|142,692| |Restricted|Funds| |CPC|Renovation|&|Innovation|23,473|2,000|8,043|(1,800)|15,630| |Carol|Mason|Memorial|Youth|Work|164|4,079|4,156|-|87| |Children's|Work|18,887|250|14,354|-|4,783| |St|Marks|Legacy|2,341|200|2,541|=|-| |Young|at|Heart|403|660|684|-|379| |Refugee|4,053|-|1,930|-|2,123| |49,321|7,189|31,708|(1,800)|23,002| |Endowment|Funds| |Endowment|Fund|1,755|167|-|-|1,922| |4,755|167|-|-|4,922| |Total|Funds|181,737|196,597|210,718|-|167,616|

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10.2 Details of Funds Held

Unrestricted Funds (General)

The General fund is unrestricted and available for the general purposes of the Parish.

Unrestricted Funds (Designated)

The Designated Funds are aiso unrestricted and available for the general purposes of the Parish. However, the PCC has designated these funds as follows:

Fixed Assets

An amount representing the book value of the Fixed Assets held in the Parish, which is not immediately available to cover current expenditure.

Rainy Day

A provision against unexpected future expenditure or drop in income.

16

q

Restricted Funds

The restricted funds are only available for the purposes specified for each fund, which are:

CPC Renovation & Innovation

Major projects to repair and improve the fabric of Clifton Parish Church.

Carol Mason Memorial Youth Work

Funding for youth work within the Parish.

Children's Work

Funding for children's work within the Parish.

St Marks Legacy

Legacies and donations received for work on the fabric at St Mark's Church.

Young at Heart

Funding to support a luncheon club for older people.

Refugee

Funding towards providing for a Syrian refugee family.

Endowment Funds

The Endowment fund represents the value of our holding of CBF shares. The income only on this investment is available for the general purpose of the Parish, while the capital must be retained, under the terms of the original donation.

11 Net assets between funds

Net assets between funds
Unrestricted Restricted Endowment Total
Funds Funds Funds 2024
Balances at 31st December 2024 £ £ £ £
Fixed assets 118,968 = 1,966 120,934
Current assets 61,344 33,775 - 95,119
Current liabilities (21,846) - (21,846)
158,466 33,775 T,966 194,207
Unrestricted Restricted Endowment Total
Funds Funds Funds 2023
Balances at 31st December 2023 £ £ £ £
Fixed assets 117,966 - 1,922 119,888
Current assets 25,470 51,587 - 77,057
Current liabilities (27,063) (2,266) - (29,329)
——e
116,373		 pic entl
49,324		 she
1,922		 epeeoeees
167,616

12 Transactions with connected parties

During the course of the year the following payments were made to parties connected with members of the PCC: Marion Gready (vicar's wife) was paid £75 as funeral / wedding organist.

17