| PAGE | |||
|---|---|---|---|
| Trustees' | annual report | ||
| Independent examiner's |
report to the trustees | ||
| Statement | offinancial | activities | |
| Statement | offinancial | position | |
| Notes to | the financial statements | ||
| Detailed | statement offinancial activities | 20 |
| Registered | charity | name | The Pamchial Church |
The Pamchial Church |
Council ofthe Ecclesiastical Parish ofthe | |
|---|---|---|---|---|---|---|
| Minster Church | ofSt | John the Baptist, Halifax | ||||
| Charity registration | number | 1133986 | ||||
| Principal | office | Causeway | ||||
| Halifax | ||||||
| West Yorkshire | ||||||
| England | ||||||
| HX1 1QL | ||||||
| Vicar | Rev Canon Hilary Barber | |||||
| Parochial | Church Council | Rev David Carpenter | (Lecturer) | |||
| Rev Sam Crook | (Curate) | |||||
| Patricia Boyd (Reader) | ||||||
| Sheila Stoppard | (Churchwarden) | |||||
| Michael Walker | (Churchwarden) | |||||
| Kathy Kershaw | (Secretary) | |||||
| Andy Jackson | ||||||
| Nii Crabbe | ||||||
| Hohn Waddington | ||||||
| Alison Moss | ||||||
| Jegatha Moses | ||||||
| Joyce Galloway | ||||||
| Roger Viney | ||||||
| Saffron Wylde | ||||||
| Ros Denton | ||||||
| Belinda Kerfoot-Roberts | ||||||
| Gary Knapton | ||||||
| Stephen Barker | ||||||
| Joshella Gnanasekaran | ||||||
| Ned Smith | ||||||
| Reg Wilhelm | ||||||
| Honorary | treasurer | FM FBerry | ||||
| Independent | examiner | Mrs EA Short FCA | ||||
| Equitable House | ||||||
| 55 Pelion Lane | ||||||
| Halifax | ||||||
| West Yorkshire | ||||||
| HX1 5SP |
| 2023 | 2023 | 2022 | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | ||||
| funds | funds | funds | Total funds | Total funds | ||
| Note | ||||||
| Income and endowments | ||||||
| Donations and legacies |
4 | 119,571 | 32,594 | 152&165 | 151,639 | |
| Charitable activities |
5 | 56,534 | 15,560 | 72,094 | 73,661 | |
| Other trading activities | 6 | 47,470 | 47070 | 34,188 | ||
| Investment income |
7 | 10,526 | 10,526 | 7,814 | ||
| Total income | 234,101 | 48,154 | 282,255 | 267,302 | ||
| Expenditure | ||||||
| Expenditure on raising funds: |
||||||
| Costs ofraising | ||||||
| donations and |
||||||
| legacies | 8 | 93 | 93 | 81 | ||
| Costs ofother | ||||||
| trading activities |
9 | 17,515 | 17,515 | 11,811 | ||
| Expenditure on |
||||||
| charitable activities |
10,11 | 206,557 | 29,366 | 235,923 | 247,186 | |
| Total expenditure | 224,165 | 29,366 | 253,531 | 259,078 | ||
| Net gains (loss) on | ||||||
| investments | 12 | 7 | 19,309 | 19@16 | (34,546) | |
| Net (expenditure)/income | 9,943 | 18,788 | 19,309 | 48,040 | (26,322) | |
| Transfers between funds | ||||||
| Net movement in funds |
9,943 | 18,788 | 19,309 | 48,040 | (26,322) | |
| ReconciTiation offunds | ||||||
| Total funds brought forward | 79,811 | 47,113 | 245,621 | 372,545 | 398,867 | |
| Total funds carried forward | 89,754 | 65,901 | 264,930 | 420,585 | 372,545 |
| 2023 | 2022 | |||||||
|---|---|---|---|---|---|---|---|---|
| Note | ||||||||
| FIXEDASSETS | ||||||||
| Tangible fixed assets | 17 | 14,822 | 8,821 | |||||
| Investments | 18 | 265,389 | 246,073 | |||||
| 280,211 | 254,894 | |||||||
| CURRENT ASSETS | ||||||||
| Stocks | 13,278 | 12,402 | ||||||
| Debtors | 19 | |||||||
| Cash at bank and in hand | 129,271 | 106,119 | ||||||
| 142,549 | 118,521 | |||||||
| CREDITORS: amounts | falling due | |||||||
| within one year | 20 | 2,175 | 870 | |||||
| NET CURRENT ASSETS | 140,364 | 117,651 | ||||||
| TOTAL ASSETSLESS | CURRENT | |||||||
| LIABILITIES | 420,580 | 372,545 | ||||||
| FUNDS OFTHE CHARITY | ||||||||
| Endowment funds |
264,930 | 245,621 | ||||||
| Restricted funds |
65,901 | 47,113 | ||||||
| Unrestricted funds |
89,754 | 79,811 | ||||||
| Total charity funds | 21 | 420,585 | 372,545 |
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2023 | ||
| DONATIONS | ||||
| Planned giving | bank | 35,504 | 35,504 | |
| Planned giving | envelopes | 10,632 | 10,632 | |
| Loose plate collections | 27,305 | 75 | 27@80 | |
| Giving through | church boxes | 19,035 | 19,035 | |
| One offgilt aid | gifts | 6,748 | 6&748 | |
| Donations, appeals etc |
620 | 14,115 | 14&735 | |
| Gift aid tax refund | 18,793 | 18,793 | ||
| LEGACIES | ||||
| Legacies | ||||
| GRANTS | ||||
| Grants receivable | 934 | 18,404 | 19@38 | |
| 119,571 | 32,594 | 152,165 | ||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| DONATIONS | ||||
| Planned giving |
bank | 32,381 | 32,381 | |
| Planned giving |
envelopes | 10,762 | 10,762 | |
| Loose plate collections | 16,291 | 499 | 16,790 | |
| Giving through | church boxes | 20,041 | 263 | 20,304 |
| One offgift aid | gifts | 22,994 | 10,000 | 32,994 |
| Donations, appeals etc |
6,915 | 1,050 | 7,965 | |
| Gift aid tax refund | 15,990 | 15,990 | ||
| LEGACIES | ||||
| Legacies | ||||
| GRANTS | ||||
| Grants receivable | 11,553 | 2,900 | 14,453 | |
| 136,927 | 14,712 | 151,639 |
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2023 | |||
| Music department | income | 15,507 | 15&507 | ||
| Education | department | 981 | 981 | ||
| Bellringers | income | 1,740 | 1,740 | ||
| Fees for weddings | and funerals | 8,038 | 8,038 | ||
| Events | 45,775 | 53 | 45,828 | ||
| 56,534 | 15,560 | 72,094 | |||
| Unrestricted | Restricted | Total Funds | |||
| Funds | Funds | 2022 | |||
| Music department | income | 7,292 | 7,292 | ||
| Education | department | 700 | 700 | ||
| Bellringers | income | 456 | 456 | ||
| Fees for weddings | and funerals | 3,520 | 3,520 | ||
| Events | 31,293 | 31,293 | |||
| Insurance | Claim | 30,400 | 30,400 | ||
| 66,369 | 7,292 | 73,661 |
| OTHER | TRADING ACTIVITI | ES | |||
|---|---|---|---|---|---|
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | ||
| Shop income | 24,163 | 24,163 | 17,132 | 17,132 | |
| Minster | hire | 11,161 | 11,161 | 11,527 | 11,527 |
| Printing | and banner space | 9,276 | 9,276 | 4,518 | 4,518 |
| Sundry | Income | 2,870 | 2,870 | 1,011 | 1,011 |
| 47,470 | 47&470 | 34,188 | 34,188 |
| 7. | INVESTMENT INCOME | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Total | Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | |||
| Deposit account interest | 3,872 | 3,872 | 1,673 | 1,673 | ||
| Income fmm endowments | 6,654 | 6,654 | 6,141 | 6,141 | ||
| 10,526 | 10,526 | 7,814 | 7,814 | |||
| 8. | COSTSOFRAISING DONATIONS | AND LEGACIES | ||||
| Unrestricted | Total | Funds | Unrestricted | Total Funds | ||
| Funds | 2023 | Funds | 2022 | |||
| g | ||||||
| Costs ofstewardship scheme |
93 | 93 | 81 | 81 | ||
| 9. | COSTSOFOTHER TRADING ACTIVITIES | |||||
| Umestricted | Total | Funds | Unrestricted | Tots) Funds | ||
| Funds | 2023 | Funds | 2022 | |||
| Shop costs | 17,515 | 17,515 | 11,811 | 11,811 | ||
| 10. | EXPENDITURE ON CHARITABLE | ACTIVITIES | BYFUND TYPE | |||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2023 | ||||
| Religious activity (Page 21) | 65,002 | 65,002 | ||||
| Music department | 16,406 | 16,406 | ||||
| Education department |
669 | 669 | ||||
| Events | 27,879 | 27,879 | ||||
| Support costs (Page 21) | 113,007 | 12,960 | 125,967 | |||
| 206,557 | 29,366 | 235,923 | ||||
| Unrestricted | Restricted | Total Funds | ||||
| Funds | Funds | 2022 | ||||
| Religious activity (Page 21) | 56,454 | 124 | 56,578 | |||
| Music department | 16,901 | 16,901 | ||||
| Education department |
742 | 742 | ||||
| Events | 26,041 | 26,041 | ||||
| Support costs (Page 21) | 125,517 | 21,407 | 146,924 | |||
| 208,754 | 38,432 | 247,186 |
| 11. | EXPENDITU | RE ON C | HARIT | ABL | E A | CTIVITIES | CTIVITIES | CTIVITIES | BY | ACTI | VIT | Y TYPE | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Activities | |||||||||||||||
| undertaken | Total funds | Total fund | |||||||||||||
| directly | Support costs | 2023 | 2022 | ||||||||||||
| Religious activity | 65,002 | 125,967 | 190,969 | 203,502 | |||||||||||
| Music department | 16,406 | 16,406 | 16,901 | ||||||||||||
| Education department | 669 | 669 | 742 | ||||||||||||
| Events | 27,879 | 27,879 | 26,041 | ||||||||||||
| 109,956 | 125,967 | 235,923 | 247,186 | ||||||||||||
| 12. | NET GAINS | ON INVESTMENTS | |||||||||||||
| Unrestricted | Endowment | Total Funds | |||||||||||||
| Funds | Funds | 2023 | |||||||||||||
| f. | |||||||||||||||
| Gains/(losses) | on cash held for | investment | purposes | 7 | 19,309 | 19/16 | |||||||||
| Unrestricted | Endowment | Total | Funds | ||||||||||||
| Funds | Funds | 2022 | |||||||||||||
| Gains/(losses) | on cash held for | invesnnent | purposes | (117) | (34,429) | (34,546) | |||||||||
| 13. | NET (EXPENDITURE)/INCOME | ||||||||||||||
| Net (expenditure)/income | is stated after charging/(crediting): | ||||||||||||||
| 2023 | 2022 | ||||||||||||||
| Depreciation | oftangible | fixed assets | 1,780 | 980 | |||||||||||
| 14. | INDEPENDENT EXAMINATION | FEES | |||||||||||||
| 2023 | 2022 | ||||||||||||||
| Fees payable | to the independent | examiner | for: | ||||||||||||
| Independent | examination ofthe | financial | statements | 875 | 870 | ||||||||||
| 15. | STAFFCOSTS | ||||||||||||||
| The total staff costs and | employee | benefits | for | the reporting | period | are | analysed as |
follows: | |||||||
| 2023 | 2022 | ||||||||||||||
| Wages and salaries | 38,248 | 34,425 | |||||||||||||
| The average head count | ofemployees | during | the year | was | 2(2022: 1). | ||||||||||
| No employee | received employee | benefits | of | more than | 560,000 during | the year (2022:Nil). |
| Sheila Stoppard received I 1,775 (2022 - 6910)fo TANGIBLE FIXEDASSETS |
r her duties as verge | r at weddings a |
nd funerals. |
|---|---|---|---|
| Equipment | Total | ||
| g | |||
| Cost | |||
| At 1January 2023 | 10,025 | 10,025 | |
| Additions | 7,781 | 7,781 | |
| At 31"December 2023 | 17,806 | 17,806 | |
| Depreciation | |||
| At I January 2023 | 1,204 | 1,204 | |
| Charge for the year | 1,780 | 1,780 | |
| At 31December 2023 | 2,984 | 2,984 | |
| Carrying amount |
|||
| At 31December 2023 | 14,822 | 14,822 | |
| At 31December 2022 | 8,821 | 8,821 | |
| INVESTMENTS | |||
| BLK | |||
| Charities UK | CBFShare | ||
| Bond Fund | Funds | Total | |
| Cost or valuation | |||
| At I January 2022 | 453 | 245,621 | 246,074 |
| Additions | |||
| Fair value movements | 19,308 | 19@15 | |
| At 31December 2023 | 460 | 264,929 | 265889 |
| Impairment | |||
| At 1January 2022 and 31December 2022 | |||
| Carrying amount |
|||
| At 31December 2023 | 460 | 264,929 | 265,389 |
| At 31December 2022 | 453 | 245,621 | 246,074 |
| 19. | DEBTORS | |||
|---|---|---|---|---|
| 2023 | 2022 | |||
| Trade debtors | ||||
| 20. | CREDITORS: amounts | falling due within one year | ||
| 2023 | 2022 | |||
| Trade creditors | ||||
| Accruals and deferred income | 2,175 | 870 | ||
| 2&175 | 870 |
| Gains and | |||||||
|---|---|---|---|---|---|---|---|
| 1 Jan 2023 | Income | Expenditure | Transfers | losses 31 | Dec 2023 | ||
| 8 | |||||||
| General funds | 51,642 | 234,108 | (224,165) | (35,000) | 26,585 | ||
| Halifax Minster | |||||||
| Reserve | 27,414 | 35,000 | 62,414 | ||||
| Treasury/Exhibiti | |||||||
| on Fund | 105 | 105 | |||||
| Bellringers | Fund | 650 | 650 | ||||
| 79,811 | 234,108 | (224,165) | 89&754 | ||||
| Gains snd | |||||||
| 1 Jan 2022 | Income | Expenditure | Transfers | losses 31 | Dec 2022 | ||
| f. | |||||||
| General funds | 27,107 | 245,298 | (220,646) | (117) | 51,642 | ||
| Halifax Minster | |||||||
| Reserve | 27,414 | 27,414 | |||||
| Treasury/Exhibiti | |||||||
| on Fund | 105 | 105 | |||||
| Bellringers | Fund | 650 | 650 | ||||
| 55,276 | 245,298 | (220,646) | (117) | 79,811 |
| Restricted funds | |||||
|---|---|---|---|---|---|
| Gains and | |||||
| I Jan 2023 | Income | Expenditure | Transfers | losses 31Dec 2023 | |
| K | |||||
| Education Fund |
601 | 1,000 | 1,601 | ||
| Bishop' s | |||||
| Development | |||||
| Fund | 825 | 825 | |||
| Friends ofthe | |||||
| Music Fund | 19,244 | 9,507 | (14,194) | 14,557 | |
| Pension | |||||
| Pilling (Organ & | |||||
| Toilet) Fund | (2,038) | 12,185 | (2,212) | 7,935 | |
| Greenwood Fund |
25,586 | 25,586 | |||
| Waterhouse | |||||
| Memorial Fund |
2,302 | 2)302 | |||
| Benefact Trust | |||||
| Grant - driveway | 593 | 593 | |||
| Mothers Union | 193 | 193 | |||
| Jubilee Appeal— | |||||
| Altar and lectern | 13,865 | (1,556) | 12,309 | ||
| Leeds Diocese— | |||||
| heating fund |
1,448 | (1,448) | |||
| CFFC —Summer | |||||
| Festival | 4,000 | (4,000) | |||
| CMBC —Summer | |||||
| Festival | 3,000 | (3,000) | |||
| Waterhouse- | |||||
| towards lecturers |
|||||
| costs | 250 | (250) | |||
| Bishops | |||||
| Development | |||||
| fund | 666 | (666) | |||
| LDBF —church | |||||
| building fund |
1,540 | (1,540) | |||
| Calderdale | |||||
| Council | 500 | (500) | |||
| 47,113 | 48,154 | (29,366) | 65,901 |
| Gains snd | ||||||
|---|---|---|---|---|---|---|
| I Jan 2022 | Income | Expenditure | Transfers | losses 31Dec 2022 | ||
| Education | Fund | 601 | 601 | |||
| Bishop' s | ||||||
| Development | ||||||
| Fund | 825 | 825 | ||||
| Friends of | the | |||||
| Music Fund | 12,647 | 18,104 | (11,507) | 19,244 | ||
| Pension | ||||||
| Pilling (Organ 4 | ||||||
| Toilet) Fund | 3,480 | (5,518) | (2,038) | |||
| Greenwood | Fund | 45,586 | (20,000) | 25,586 | ||
| Waterhouse | ||||||
| Memorial | Fund | 402 | 1,900 | 2,302 | ||
| Community | ||||||
| Foundation | for | |||||
| Calderdale- | ||||||
| heating | 1,000 | (1,000) | ||||
| Community | ||||||
| Benefact Trust | ||||||
| Grant - Driveway | 1,000 | (407) | 593 | |||
| 63,541 | 22,004 | (38,432) | 47,113 |
| wmen | t funds |
|||||||
|---|---|---|---|---|---|---|---|---|
| Gains and | ||||||||
| I | Ian 2023 | Income | Expenditure | Transfers | losses 31Dec 2023 | |||
| Trust | fund | 245,621 | 19,308 | 264&929 | ||||
| Gains and | ||||||||
| I | Ian 2022 | Income | Expenditure | Transfers | losses 31Dec 2022 | |||
| Trust | fund | 280,050 | (34,429) | 245,621 |
| ANALY | SIS OFNET ASSETS | BETWEEN FUNDS | |||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Endowment | Total Funds | ||
| Funds | Funds | Funds | 2023 | ||
| Tangible | fixed assets | 1,594 | 13,228 | 14,822 | |
| Investments | 460 | 264,930 | 265890 | ||
| Current | assets | 90,335 | 52,213 | 142,548 | |
| Creditors | less than I year | (2,175) | (2,175) | ||
| Net assets | 89,754 | 65,901 | 264,930 | 420,585 | |
| Unrestricted | Restricted | Endowment | Total Funds | ||
| Funds | Funds | Funds | 2022 | ||
| Tangible | fixed assets | 8,821 | 8,821 | ||
| Investments | 452 | 245,621 | 246,073 | ||
| Current | assets | 71,408 | 47,113 | 118,521 | |
| Creditors | less than I year | (870) | (870) | ||
| Net assets | 79,811 | 47,113 | 245,621 | 372,545 |
| 2023 | 2022 | |
|---|---|---|
| Not later than I year | 3,348 | |
| Later than I year and not later than 5 years | ||
| 3,348 |
| 2023 | 2022 | |
|---|---|---|
| Income and endowments | ||
| Donations and legacies |
||
| Planned giving bank |
35,504 | 32,381 |
| Planned giving envelopes |
10,632 | 10,762 |
| Loose plate collections | 27,380 | 16,790 |
| Giving through church boxes |
19,035 | 20,304 |
| One offgift aid gifts | 6,748 | 32,994 |
| Donations, appeals etc |
14,735 | 7,965 |
| Gift aid tax refund | 18,793 | 15,990 |
| Other funds generated | ||
| Legacies | ||
| Grants receivable | 19@38 | 14,453 |
| 152,165 | 151,639 | |
| Charitable activities |
||
| Music department income |
15,507 | 7,292 |
| Education department |
981 | 700 |
| Bellringers income |
1,740 | 456 |
| Fees for weddings and funerals |
8,038 | 3,520 |
| Events | 45,828 | 31,293 |
| Insurance Claims |
30,400 | |
| 72,094 | 73,761 | |
| Other trading activities | ||
| Shop income | 24,163 | 17,132 |
| Minster hire | 11,161 | 11,527 |
| Printing and banner space |
9,276 | 4,518 |
| Sundry Income | 2,870 | 1,011 |
| 47,470 | 34,188 | |
| Investment income |
||
| Deposit account interest | 3,872 | 1,673 |
| Income from endowments | 6,654 | 6,141 |
| 10&526 | 7,8]4 | |
| Total income | 282,255 | 267,302 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| Costs ofraising donations | and legacies | |||
| Cost ofstewardship scheme |
93 | 81 | ||
| Costs ofother trading | activities | |||
| Shop costs | 17,515 | 11,811 | ||
| Expenditure on charitable |
activities | |||
| Religious activity | ||||
| Parish share | 52,481 | 47,710 | ||
| Clergy expenses | 5&161 | 4,329 | ||
| Upkeep ofservices | 6,380 | 4,168 | ||
| Bellringers | 980 | 371 | ||
| (Page 13) | 65,002 | 56,578 | ||
| Support costs | ||||
| Wages and salaries | 38,248 | 34,569 | ||
| Minster running —gas | 8,104 | 5,090 | ||
| Minster running - water | rate | 26$ | 207 | |
| Minster running - electricity | 4,466 | 5,782 | ||
| Minster —maintenance | 6,63$ | 8,457 | ||
| Minster running - insurance | 8,517 | 8,011 | ||
| Minster cleaning | 5,693 | 5,672 | ||
| Legal and professional | fees | 5,402 | 7,320 | |
| Minster running -telephone |
and broadband | 1@21 | 540 | |
| Office costs | 10,117 | 11,108 | ||
| Depreciation | 1,780 | 980 | ||
| Minster giving | 4,917 | 2,657 | ||
| Publicity and PR |
$,985 | 5,653 | ||
| Training and conferences |
402 | 1,489 | ||
| Funeral Dispersions | 6,838 | 250 | ||
| Minster major repairs - | structure | 1,848 | 3,628 | |
| Minster major repairs - | installation | 32,934 | ||
| Rent and expenses ofoffices | 4,566 | 4,566 | ||
| Sundry | 7,857 | 8,011 | ||
| (Page 13) | 125,967 | 146,924 | ||
| Music department | ||||
| Music department costs |
16,406 | 16,901 | ||
| Education department | ||||
| Education department costs |
669 | 742 | ||
| Events | ||||
| Event costs | 27,879 | 26,041 | ||
| Expenditure on charitable |
activities | 253,531 | 259,078 |
| 2023 | 2022 | |||
|---|---|---|---|---|
| Net gains on | investments | |||
| Gains/(losses) | on cash held for investment | purposes | 19,316 | (34,546) |
| Net (expenditure)/income | 48,040 | (26,322) |