HALIFAX
MINSTER
Seeking God . Sharing Faith . Serving Halifax
The Parochial Church Council
of the Ecclesiastical Parish
of the Minster Church of St John the Baptis¢ Hallfax
Registered Chaiity Number 1133986
Financial Statements for the year ended 31st December 2024
STREETS
SPENSER WILSON
CHARTERED ACCOiINTANTS

THE HALIFAX MINSTER
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
PAGE
Trustees, annual report
Independent examiner's report to tb¢ truslees
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do nol forni part of the finanelal statements
Detailed statement of financial activities
22

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT
YEAR ENDED 31 DECEMBER 2024
The tLThStees present their Teport and the unaudited fmancial statements of the cbarity foT the year ended
31 December 2024.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered charity name
The Halifax Minst¢r
Charity registration number
1133986
Prindpal office
Causeway
Halifax
HXI IQL
Vicar
Rev Canon Hilary Barber
The trustees
Rev David Carpenter {Lecturer}
Rev Sam Crook (Curat¢)
Patricia Boyd (R¢adcr)
Shcila Stoppard (Churchwarden)
Michael Walker (Churchwarden)
Kathy Kershaw (Secretary)
Altson Moss
legatha Moses
Joshua Mitchcll
Joyce Galloway
Andrew Jackson
John Waddington
Ros Denton
Belinda Kerfoot-Roberts
Ni Crabbe
Gary Knapton
Stephen Barker
Joshella Gnanasekaran
Ned Smith
Reg Wilhelm
Honorary treasurer
FMFBerry
Independent examiner
Mrs E A Short FCA
Equitable House
55 Pellon Lane
Halifax
West Yorkshire
HXI 5SP
Bankers
Th¢ Co-operative Bank PIC
PO Box 101
l Balloon Street
Manchester
M60 4EP

THE HALIFAX MtNSTER
TRUSTEES, ANNUAL REPORT (continmed)
YEAR ENDED 31 DECEMBER 2024
STRu￿uRE, GOVERIYANCE AND MANAGEMENT
The Parochial Church Council (PCC) of Halifax Minster is a corporate body established by the Church
of England and is a registered charity. The PCC opeTates under the Parochial Church Council Powers
Measure 1956. The method of appointment of PCC members is 8¢t out in the Church Representatloll
Rules2011.
Elected Members are elected by those members of the congregation who are on the Electoral Roll. All
those who attend our s¢rvices regularly are encouraged to register on the Electoral Roll and stand for
election to the PCC as vacancies arise. The number on the electOTal roll as at 31st December 2024
stands at 145. Together with the Vicar, the PCC members are responsible for making decisions on all
matters of gcncral concern and in]portance to the parish, including on how the ￿ndS of the PCC are to
b¢ be spent. New members receive initial inforn]ation on the workings of the PCC. The PCC has a
number of Vision Groups, the WOTk of which can be read about in the 2024 Year Book, available
separately. The Year Book also gives details of acbi¢v¢ment8 and perforniances in the context of the
whole charitable purpose and mission of the Minster
OBJECTIVES AND ACTIVITIES
When planning their activities for the year, the PCC has considered the Cbarity Con]mission's guidance
on public benefit and, in particular, the supplementary guidance on ¢lwities for the advancement of
religion. Halifax Minster's PCC has the responsibility of working with the VicaT in promoting in th¢
ecclesiastical parish the whole mission of the church, pastoral, social and ecumenical. To facilitate this
work, it is important that thc PCC maintsins the fabric of Halifax Minster and its fmancial stability,
¢nsuring that there are enough liquid assets to maintain and replace plant as neccssary in our flne but
ageing, historically significant, building. Volunteers from both the chur¢h community and outside make
a significant contribution to Halifax Minster, carrying out such duties as assisting in services, welcoming
visitors to the Minster, organising and st¢warding events, looking after tbe fabric and the administration
of the Minster. At the end of 2024 there were approximately 105 volunteers registered to help in some
way at the Minster.
ACHIEVEMENTS AND PERFORMANCE
The PCC ar¢ keen to offer the Minster to be inclusive to all members of the community be this regular
members of the congr¢gation, citizens of Calderdale or m¢mbers of the wider public from both the UK
and overseas. To this ¢nd the Minster is open 7 days a week and on all days, except Saturday, has 3
acts of worship available for all to attend. Volunteers are on duty to welcome vAsitors 7 days a week.
The Minst¢T Is open, accessible and availabl¢ for many other activities benefitting the wider community.
including concerts, meetings, festivals etc. Together thes¢ continue to raise the profile of both the
Minster and Calderdale as illustrated by the live BBC Chrislmas Day broadcast from the Minster. The
PCC also made the Minster available to be used by a number of organisations who continue to use it as
a meeting place, and continue to offer special arrangements for charitable organisations.
During 2024 the PCC continued to invest in the fabric of the building to ensure that it is maintain¢d, in
good rq)air 80 that it remains a safe place of peace and worship for all. Further details on our
achievements and p¢rfornian¢e ￿ detailed in the Minster Year Book.

THE HALIFAX MtNSTER
TRUSTEES, ANNUAL REPORT Itortrth¥edJ
YEAR ENDED 31 DECEMBER 2024
FINANCIAL REVIEW
Reserves Policy
It is PCC policy to maintain a balance on free reserves that equates to at least six months, unrestricted
¢xp¢nditurc and to have enough saved to pay for r¢placement of plan( such as the heating boilers should
they fail. It is estimated that a balance of at least £IOO,000 should be held for these purpos¢s.
In pursuit of this Reserves Policy of £1￿,000, the PCC has a current balance of £62,414 (as last yeaT)
in its reserve fund. W¢ arc also holding an increased amount in the general fimd, and it is proposed, to
transfer an amount (£15-20,000) into the res￿¢s. This will, the PCC hopes, retain enough in the
g¢neTal fi￿d for any day to day repairs needed.
The P¢rnian¢nt Endowment Funds, valued at £271,758 (2023 £264,929), are legacies that individuals
made to the parish with the restriction that only income generated from the funds can be spent. the
capital value must remain untouched, so cannot be used for ¢xpenditure and therefore cannot be regarded
as reserves.
Financial Review
In 2024, £45,858 (2023 £46,136) was raised through the planned giving stcwardship scheme. The
PCC eannot predict how many legacies it will receive or how many paying visitors will come through
the door, so stew￿d￿1p giving is the bedrock of the Minstefs fmancial sccurity, providing a predictable
income base to help the PCC with its planning. For this reason, th¢ PCC is very grateful to those of you
in our worshipping community who are members of th¢ sch¢me and for the increase in your giving. W¢
also ¢ncourage those who are not mernbers to please join. Giving through loose collection plat¢s and
donations again experienced a healthy incKase. No legacies were received in 2024.
We benefited from a number of generous gifts from both Organisations and individuals. Many gave
generously towards the Conservation Manag¢m¢nt Plan (CMP) appeal and work is PTogressing well.
Some gifts were given towards sp¢cific needs including from the Friends of the Minster towards organ
repairs and a new piano for thc music department. In addition, a number of oth¢r, non specifjc,
donations were received during the year. The PCC thank all those who gave so generously.
During 2024 the Minster held many more events than in previous y¢ars including weddings, fijnerals,
concerts and other activities. The incorne generated from th¢s¢ activities resulted in a significant income
Incr￿5¢ on 2023.
Total rrfeipts on unrestricted funds in 2024 w¢re £243,573 (2023 £253,288) which is a marginal
decrease of 3.74 /0 on the previous year. Incom¢ from events showed a significant year on year increase,
with the Summer Festival, organ recitals, concerts (particularly in December) and Minster hire all
generating good income.
The Christmas Tree Festival was again a great success thanks to the generosity of sponsors, coupled
with the efforts of many volunteers and, in particular, the hard work of Sasha Wright and Gary Knapton.
Net revenue from the event was OV￿ £ I 1,000.
Shop sales were marginally below the h¢ights of 2023 an& &8 previously> the later part of the year was
the busiest peri041 in particular during the Christmas Tree Festival and Decen]ber. Thanks again go to
Gary for his hard work in running all aspects of the shop.

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT (¢ttthued)
YEAR ENDED 31 DECEMBER 2024
Minster hi￿ incom¢ was up on the 2023 figure an& in addition to the hiring fees, w¢ wer¢ abl¢ to b¢nefit
from refreshment sales during many of th¢ cvents and concerts held by visiting organisations. Thanks
to all of the many volunteers who worked tirelessly to cnsurc the smooth running and success of these
events.
Due to the BBC Christmas Day scrvicc pr¢poTatiODS, there was no Christingle event on Cbristrnas Evc.
Total expenditurc from unrestricted funds in 2024 was £242.356 (2023 - £237,747). The increasc reflccts
th¢ increase in day to day activity. Unlike 2023, and as PCC forewarned last year, there was significanl
spending on the organ repairs (£32,581) but this cost was m¢t by the generosity of the Friends of the
Minster and also a grant received from the Pilling Fund mcaning that there was no requirement to use
tkle Minster reserve fLmd. The cost of Ihe Yamaha piano (£6,900) was also covered by the Friends of
the Minster.
All costs wcre kept under tight control and were generally in line with budg¢t Cxpcctations. Th¢ gas and
electric contracts negotiated a few years ago have now expired and been renegotiated but, unfortunately,
not at the same low cost.
Administration costs, as expected from increased activity, were again higher than last year and the
extended hours of the administrative assistant incTeased the costs above the original budget forecast. In
September. the Dircctor of Choral Music was appointed. Thanks to the generosity of a support¢r of th¢
Minster, the initial costs of this appointment have been cov¢r¢d.
The Operation Manager and Assistant's salaries and associated costs are fidly reflected in the
expenditure figures and, as in 2022 and 2023, we have fully covcr¢d these through trading and have not
yet needed to call upon any of the Temaining Greenwood Fund.
As mentioned above, unlike 2021 & 2022, when we undertook significant repaiT and restoration work
on the structure of the Minster building, there have been no major repairs undertaken.
As in previous years, we bencfittcd from a number of donations and grants including:
£ 3,000 from the Community Foundation for CaldeTdale (CFFC) towards the Swnmer Fcstival.
£ 1,250 from the Waterhouse Homes towards education costs and lecturer's fees
£ 5,000 from the Bishop's Development fund towards the Summer Festival
£ 400 from CMBC towards the Broderers
£ 1,500 from Sir George Martin Fund to th¢ Broderers
£ 1,000 from SWY NHS Partnership to the Brod¢r¢rs
£ 1,950 from 900 Trust to CMP appeal.
The PCC acknowledges these donations grants with grateful thanks.
Looking after an ancient building is costly, but this sbouldn't mean that we are not generous in our
support for those in need. In 2023, the PCC increased the amount gift¢d to charity for 2024 and it is
budgeted that this will be the same for 2025. In addition, the PCC allows spe¢ial charitable hiring
rdtes for any charity or school using th¢ Minst¢r facilities. The cost / loss of revenue of this is not
included in these accounts.

THE HALIFAX MINSTER
TRUSTEES, ANNUAL REPORT Ce*ynthued)
YEAR ENDED 31 DECEMBER 2024
Overall, the PCC is pleased to advise that, on unrestiicted funds, the PCC has M￿aged to mak¢ a suTplus
of income over expenditure of £1,197, and, when restricted and designated activities are included, this
amounts to £16,570. This is thanks to the generosity of many, and the PCC eSp￿laLIY wisbes to thank
all those individuals who have giv¢n their tim¢, talents and Money throughout the year in support of the
Minster.
In addition, the endowment fund again showed a slight sU￿lUS on end of year valuation finishing the
year £ 6,828 higher than the previous year.
The trustees, annual report was approved on .......... .. ................
trustees by..
and S]￿led on behalf of the board of
i J.31 twLw
Rev Canon Hilary Barber
Vicar
Michael Walker
Churchwardcn

THE HALIFAX MINSTER
INDEPENDENT EL4MINER'S REPORT TO THE TRUSTEES OF THE HALIFAX
MINSTER
YEAR ENDED 31 DECEMBER 2024
I report to the trustees on my examination of th¢ financial statements of The Halifax Minster ('the
charity,) for the yeaT ￿ded 31 D¢cember 2024.
RESPONSIBILITIES AND BASIS OF REPORT
As the trustees of the charity you are responsible for the preparation of the financial stat¢m¢nts in
accordance with the requirements of the Charities Act 2011 {'the Act,).
I report in respect of my examination of the charity's fmancial statements carried out under section 145
of the 2011 Act and in carying 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
Since the charity's gross income excecd¢d £250,000 your examiner must be a member of a body listed
in s¢¢tion 145 of the 2011 Act. I confinn that I am qualified to undertake the examination because I am
a mcmb¢r of thc Institute of Chartered Accountants in England and Wales (ICAEW), which is one of
the listed bodk¢s.
I have completed my examination. I confirni that no matcrial matters have Come to my attention in
connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the
the fmancial statements do nol accord with thos¢ records. or
the financial statements do not comply with the applicable requirements concerning the forn]
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 faiT' 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 dra￿1 in this report in ordeT to enabl¢ a proper understanding of the accounts to be
reached.
Mrs E A Short FCA
Independ¢nt Examin¢T
Equitable House
55 Pellon Lane
Halifax
West Yorkshir¢
HXI 5SP

THE HALIFAX MINSTER
STATEMENT OF FINANCIAL AcrIvrrIES
YEAR ENDED 31 DECEMBER 2024
2024
Restricted Endowment
funds
funds Total funds Total funds
2023
Unrestsicted
fiJnd5
Note
Income and endowments
Donations and legacies
Charitable activities
Other trading activities
Invesiment income
116,494
67.702
46,250
13,127
243,573
48,739
49,869
165,223
117,571
46,250
13,127
152,165
72,094
47,470
10,526
282,255
Total income
", 98.608
342,181
Expenditure
ExpendÉtur¢ on raising funds:
Costs of raising
donations and
legacies
Costs of other
trading activities
Expenditure on
charitable activities
74
74
93
15,039
15,039
17,515
10,11
227,243
83,235
310,478
235,923
Total expenditure
242,356
83,235
325,591
253,531
Net gains on
investments
12
(20)
6,828
6,808
(19,316)
Net income and net
movement In funds
1,197
15.373
6,828
23,398
48,040
Reconclllatlon of funds
Totsl fijnds brought forward
Totsl fund$ carried forward
89,754
65,901
81,274
264,930
271,758
420,585
443,983
372.545
90,951
420,585
Th¢ statement of financial activities includes all gaiDS and losses recognised in the y¢ar.
All income and expenditure derive from continuing ￿tIvIties.
The notes on pages 9 to 20 form part of these financial statements.

THE HALIFAX MINSTER
STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024
2024
2023
Note
FIXED ASSETS
Tangible fixed assets
Investments
17
18
19,683
272,197
291,880
14,822
265,389
280,211
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
12.902
2,476
144,791
13,278
19
129,271
160,169
142,549
CREDJTORS: amounts falling due
within one year
NET CIIRRENT ASSETS
20
8,066
2,175
152,103
140,374
TOTAL ASSETS LESS CURRENT
LIABILITIES
443,983
443,983
420,585
NET ASSETS
420,585
FUNDS OF THE CHARITY
Endowment funds
Restricted fuDds
Unr¢strict¢d funds
271,758
81,274
90,951
264,930
65,901
89,754
420,585
Total cbarity funds
21
443,983
These financial statements were approvcd by thc board of trust¢¢s and authoris¢d for issue on
2•£fand are signed on behalf of the board by:
Rev Canon Hilary Barber
Vicar
Michael Walker
Churchwarden
The notes on pages 9 to 20 form part of these financial statements.

THE HALIFAX MtNSTER
NOTES TO THE FINANCIAL STATEMENTS f¢o•frB*ed)
YEAR ENDED 31 DECEMBER 2024
GEI¥ERAL INFORMATION
The charity is a public benefit entity and a regiskred clwity in England and Wales and is
unincorporated. The address of th¢ principal office is Causeway, Halifax, HXI IQL.
STATEMENf OF COMPLIATrICE
These financial statements have been prepared in compliance with FRS 102, 'The Financial
R¢porting Standard applicable in the UK and the Republic of Ircland,, the Statement of
R¢comm¢ndcd Practice applicable to charities preparing theiT accounts in accordance with the
Financial Reporting StandaTd applicable in thc UK and Republic of Ireland IFRS 102) (Chayities
SORP (FRS 102)) and the Charities Act 2011.
ACCOUNTING POLICIES
Basis of preparation
Th¢ financial statements have b¢¢n pr¢par¢d on the historical cost basis, as modified by the
revaluation of c¢rtain financial assets and liabilities and investment properties measured at fair
valu¢ tI￿Ough income or expenditure.
The financial statements are prepared in sterling, which is th¢ fimctional currency of the entity.
Going concern
There are no material uncertainties about th¢ ¢harity's ability to continue.
Judgements and key sources of estlnjatlon uncertafinty
The preparation of the financial statements requircs manag¢m¢nt to make judgements, estimates
and assumptions that affect the amounts report¢d. Thesc estimates and judgements are continually
reviewed and are based on experi¢n¢¢ and Oth￿ factors, including expectations of future events
that are believed to b¢ r¢asonable under the circumstances.
Fund accountlng
Unrestricted funds:
Mon¢y given to thc Minsler on the general ullderstanding that it will be used at the discretion of
th¢ PCC for furthering the mission and ministy of th¢ church. Th¢ PCC rnay decide to put some
of the unrestricted money on one side to pay foT specific projects (for example to build the Reserve
Policy fulld). This money is designated for these projects for administrative PUTPOSCS only.
Designat¢d funds ar¢ still unrestricted and can be moved by the PCC to oth¢r gcncra] funds.
Restrlcted fiJn(ts:
Money given to the Minster for a particular putpose, so cannot b¢ used by the PCC foT anything
else.
Pernianent Endowmcnt funds:
Money (such as cash) or assets (such as shares) left to the PCC. These are also restrictcd funds
given to the PCC with the specific instruction that only the income can b¢ spent or used. These
funds are nomally named aftcr the donor.

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (conttnHed)
YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES (¢onllNMedJ
Incoming resourees
Incoming resources
Planned giving, collections, donations and tax refunds arc rccognised when received.
Grants and legacies are accounted for when the PCC is legally entitled to the amounts due.
All other income is recognised when it is receivable.
All incoming resources are accounted for gross.
Re80urees expended
Grants and donations arc accounted for when paid over. The dioc¢san common fund is accountcd
for when paid. All other cxpcnditure is generally recognised when it is incu￿￿ and is accounted
for gross.
Tangible r4Ssets
Tangible assets are initially recorded at cosl. and subsequently stated at cost less any accumulated
depreciation and impairnient losses. Any tangible assets carried at revalued amounts are recorded
at the fair value at the date of revaluation less any subsequent accumulated depreciation and
subsequent accumulated impairnient losses.
An increase in the canying amount of an asset as a Tesult of a revaluation, is recognised in other
recognised gains and loss¢s, unless it reverses a charge for impairnjent that has previously been
recognis¢d as expendi￿re within thc statement of f￿anCIal activities. A d¢creas¢ in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offscts any previous revaluation gain, in which case the loss is shown within
other recogniscd gains and losses on the statement of fll)ancial activities.
Depreciation
Deprcciation is calculatcd so as to write off the cost or valuation of an asset, less its residual value,
over the us¢ful economic life of that asset as follows:
Equipmcnt
IOO/o straight line
Investments
Unlisted equity inveslments are initially recorded at cost, and subs¢quently measured at fair value.
If faiT value cannot be reliably measured. assets are measured at cost less impairnient.
List¢d investments are measurcd at fair value with changes in fair valu¢ being recognised in income
or expenditure.
10

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
Impairnient of rued assets
A review for indicators of impainn¢nt is cani¢d out at each reporting date, with the rccoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverdble amount, the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at cach reporting date.
For the purposes of impairn]ent testing, when it is not possible to estimate the recoverable amount
of an individual asset, an estimate is made of the recoverable amount.. of the casb-gencrating unit
to whi¢h the asset belongs. The cash-generating unit is the smallest identifiable group of assets that
includes th¢ asset and generates cash inflows that largcly independent of the cash inflows from
other assets or groups of &ssets.
For impainnent testing of goodwill, the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of th¢ cash-geneTating units that ar¢ expected to benefit from the
synergies of the combination, iTr¢sp¢ctiv¢ of whether other assets or liabilities of the clwity ar¢
assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling pricc less costs to complete and sell.
Cost includes all costs of purchase, costs of ¢onv¢rsion and other costs incu￿ed in bringing the
sti)ck to its present location and condition.
Financivdl instruments
Th¢ company only has financial assets and financial liabilities of a kind thai qualify as basic
financial instnunents. Basic financial instruments are initially recognised at transaction value and
subsequently measured at their settlement value with the exception of bank loans which are
subsequently measured at amortised wst using the effective interest method.
11

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS fconlinK¢d)
YEAR ENDED 31 DECEMBER 2024
DONATIONS AND LEGACIES
Unrestricted
Funds
Restricted Total Funds
Funds
2024
DONATIONS
Platmed giving bank
Planncd giving envelope￿*
Losc plat¢ collections
Giving through church boxes
One off gift aid gifts
Donations, appeals ctc
Gift aid tax refund
37,810
8,048
28,282
16,433
2,581
4.413
17,121
37810
8,048
28,654
16.433
2,581
43,780
17,121
372
39,367
GRANTS
GTants r¢c¢ivable
1,806
9,000
10,806
165,233
116,494
48,739
Unrestricted
Funds
Restricted Total Funds
Funds
2023
DONATIONS
Planned giving bank
Planned giving envelopes
Losc plat¢ collections
Giving through church boxes
One off gift aid gifts
Donations, appeals etc
Gift aid tax refund
35,504
10.632
27,305
19,035
6,748
620
18,793
35,504
10,632
27,380
19,035
6,748
14,735
18.793
75
14,115
GRANTS
Gr￿tS receivable
934
18,404
19,338
119,571
32,594
152,165
12

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STA TEMENTS feoxllnued)
YEAR ENDED 31 DECEMBER 2024
CHARITABLE ACTIVITIES
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Music department Éncome
Education department
Bellringers incomc
Fecs for wcddings and full¢Ials
Events
150
369
1,055
7,663
58,465
49,869
50,019
369
1,055
7,663
58,465
67,702
49,869
117,571
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Music department income
Education department
Bellringers income
Fees for weddings and funerals
Evellts
15,507
15,507
981
1,740
8,038
45,828
981
1,740
8,038
45,775
53
56,534
15,560
72,094
OTHER TRADING ACTIVITIES
Unr¢stri¢ted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Shop income
Minster hire
Printing and banner space
Sundry income
18,228
20.528
7,494
18,228
20,528
7,494
24,163
11,161
9,276
2,870
24,163
11,161
9,276
2,870
47,470
46,250
46,250
47,470
INVEST.MENT INCOIVLE
Unrestricted Total Funds UnT¢stricted Totaj Funds
Funds
2024
Funds
2023
Deposit account interest
Income from endowments
5,515
7,612
5,515
7,612
13,127
3,872
6,654
3,872
6,654
13,127
10,526
10,526
13

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS Iconthugd)
YEAR ENDED 31 DECEMBER 2024
COSTS OF RAISING DONATIONS AND LEGACIES
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Costs of stewardship schem¢
74
74
93
93
COSTS OF OTHER TRADING ACTIVITIES
Unr¢strict¢d Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Shop costs
15,039
15,039
17,515
17,515
10. EXPEIYDITURE ON CHARITABLE ACTIVITIES BY FUND TYPE
Unrestricted
Funds
R¢stri¢ted Total Funds
Funds
2024
Religious activity (Page 23)
Music department
Education dcpartm¢nt
Events
Support costs (Page 23)
75,880
900
1,537
71,458
77,417
72,358
22,699
127,764
8,000
2,240
30,699
130,004
227,243
83,325
310,478
Unr¢strict¢d
Funds
Restrlcted Total Funds
Funds
2023
Religious activity (Piige 23)
Music dq)artment
Education departmcnt
Ev¢nts
Support costs (Page 23)
71,840
71,840
16,406
669
27,879
119,129
16,406
669
27,879
106,169
12,960
29,366
206,557
235,923
14

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (contsRued)
YEAR EI¥4DED 31 DECEMBER 2024
11. EXPENDITURE ON CHAIUTABLE ACTIVITIES BY ACTIVITY TYPE
Activities
undertaken
directly Support costs
Total funds
2024
Total fund
2023
Religious aclivily (Page 23)
Music department
Education d¢parttn¢nt
vents
Governanc¢ costs
77,417
72,358
127,758
205,175
72,358
190,969
16,406
669
27,879
30,699
30,699
2,246
2,246
180,474
130,004
310,478
235,923
12. NET GAINS ON INVESTMENTS
Unrestricted Endowment Tota] Funds
Funds
Funds
21124
Gains/Oosscs) on cash hcld for invcstmcnt pUrpo￿S
(20)
6,828
6,808
Unrestricted Endowment Total Funds
Funds
Funds
2023
Gains/{losses) on cash held for investment purposes
19,309
19,316
13. NET INCOME
Nct income is ststed after charging/(cr¢diting):
2024
2023
Depreciation of tangible fixed assets
Operatitig lease relltals
2,039
5,405
1,780
3.276
14. INDEPEIWENT EXAMINATION FEES
2024
2023
Fees payable to the independent ¢xaminer for.
Independent examination of the financial statements
960
875
15. STAFF COSTS
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
52,882
43,409
15

THE HALIFAX MINSTER
IYOTES TO THE FINANCIAL STATEMENTS (ctrNtiNwd)
YEAR ENDED 31 DECEMBER 2024
The average head count of employees during the year was 3 (2023: 2).
No employee received employec bencfits of more than £60,000 during the year (2023: Nil).
16. TRUSTEE REMUIYERATIOIY AND EXPENSES
Sheila Stoppard received £1,390 (2023 - £1,775) for her duties as verger at weddings and fun¢rals.
17. TANGIBLE FIXED ASSETS
Equipment
Total
Cost
At l January 2024
Additions
17,806
6.900
17,806
6,900
At 31 December 2024
24,706
24,706
Depreciation
At l January 2024
Charge for the year
At 31 December 2024
2,984
2,039
5.023
2,984
2,039
5,023
Carrying amount
At 31 December 2024
19,683
14,822
19,683
14,822
At 31 December 2023
18. IIYVESTMENTS
BLK
Charities UK CBF Share
Bond Fund
fi￿d
Total
Cost or VAluatlon
At l January 2024
Additions
Fair value movements
459
264,930
265,389
(20)
439
6,828
6,808
At 31 December 2024
271,758
272,197
Impairment
At l January 2024 and 31 December 2024
Carrying amount
At 31 December 2024
439
271,758
272,197
At 31 December 2023
460
264,929
265,389
All investments shown above are held at valuation.
Investments represent pennanent endowmcnts and ar¢ inv¢st¢d in the Church of England's Central
16

THE HALIFAX IIUNSTER
NOTES TO THE FINANCIAL STATEMENTS l¢¢>mthN
YEAR ENDED 31 DECEMBER 2024
Board of Finance Inv¢siment Fun(L The interest and dividends from the investments aT¢
unrestricted funds and as such are paid directly into the Church's bank account and utilised by th¢
PCC for general purposes.
19. DEBTORS
2024
2023
Prepayments and accrued income
2,476
20. CREDITORS: amounts falllng due Mdthln one year
2024
2023
Trade creditors
Accruals and deferred income
(427)
8,493
1,300
875
8.066
2,175
21. ANALYSIS OF CHARITABLE FUNDS
Unrestricted funds
Gains and
losses 31 Dec 2024
L Jan 2024
Income Expenditure
Transfers
General funds
Halifax Minster
R¢s¢rv¢
TreasurylExhibition
Fund
Bellring¢LE Fund
26,585
243,303 (242,356)
(20)
27,512
62,414
62,414
105
650
105
920
270
89,754
243,573 (242,356)
(20)
90,951
Gains and
losses 31 D¢¢ 2023
l Jan 2023
Ineom¢ Expenditure
Transfers
General funds
Halifax Minster
Reserve
Tre&surylExhibilio
Fund
Bellringers Fund
51,642
234,101
(224,165) (35,000)
26,585
27,414
35,000
62,414
105
650
105
650
79,811
234,101
(224,165)
89,754
17

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
21. ANALYSIS OF CHAIUTABLE FUNDS (continwed)
Restricted funds
Gains and
losses 31 Dec 2024
l Jan 2024
Income Expenditure
Education Fund
Bishop's Development
Fund
Fri¢nds of the Music
Fund
Pilling (Organ & Toilet)
Fund
Greenwood Fund
Waterhouse Memorial
Fund
Benefact Trust Grant-
driveway
Altar and lectern
Mother union
CFFC - Summ¢r
Festival
Bishop's Dcvelopment
Fund - Sumer Festival
Calderdale Council
Wat¢rhouse- towards
lecturer's costs
Sir George Martin Fund
SWY NHS Partnership
Conservation
Management Plan
1,600
1,000
2,600
825
825
14,556
51,294
(40,837)
25,013
7,937
25,586
26,025
(30,900)
3,062
25,586
2,302
2,302
593
12,309
193
593
10,753
197
(1,556)
(405)
409
3,000
(3,000)
5,000
400
(5,000)
(287)
113
250
1,500
1,000
{250)
1,500
( 1,000)
8,730
8,730
65,901
98,608
(83,235)
81,274
18

THE HALIFAX MINSTER
NOTES TO THE FINANCIAL STATEMENTS (¢omfittHed)
YEAR ENDED 31 DECEMBER 2024
21. ANALYSIS OF CHARITABLE FUNDS (co•thtsÉdJ
Gains and
losses 31 Dec 2023
l Jan 2023
Income Expenditure
Education Fund
Bishop's Development
Fund
Friends of the Music
Fund
Pilling (Organ & Toilet)
Fund
Greenwood Fund
Waterhouse Memorial
Fund
Ben¢facl Thist Grant -
driveway
Motber's Union
Altar and lectern
Leeds Dioc¢s¢ heating
fund
CFFC - Summer
Festival
Bishop's Developmenl
Fund - Sumer Festival
LDBF - church building
fund
Calderdale Council
Waterhouse - towards
lecturer's costs
Sir George Martin Fund
SWY NHS Partnership
Conservation
Management Plan
600
1,000
1,600
825
825
19,243
9,507
(14,194)
14,556
(2,036)
25.586
12,185
{2,212)
7,937
25,586
2.302
2,302
593
593
193
12,609
193
13,865
(1,556)
1,448
(1,448)
4.000
(4,000)
666
(666)
1,540
3,500
(1,540)
{3,500)
250
(250)
47,113
48,154
(29,366)
65,901
19

THE HALIFAX MITrISTER
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
21. ANALYSIS OF CHARITABLE FUNDS (¢ovrfnue4J
Endowment funds
Gains and
losses 31 Dec 2024
l Jan 2024
Income Expenditure
Trust fimd
264,930
6,828
271,758
Gains and
losscs 31 D¢c 2023
l Jan 2023
Income Expenditure
Trust fi￿d
245,621
19,309
264,930
22. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
Funds
Restricted Endowment Total Funds
Funds
Funds
2024
Tangible fixed assets
Investmcnts
Current assets
Creditors l¢ss than l year
Net assets
1,370
18,313
439
62,522
19,683
272,197
160,169
(8.066)
271,758
97,647
(8,066)
90,951
81,274
271,758
443,983
Unrestricted
Funds
Restricted Endowment Total Funds
Funds
Funds
2023
Tangible fixed assets
Investments
Current assets
Creditors less than l year
Net assets
1.594
13,228
460
52,213
14,822
265,390
142,548
{2,175)
420.585
264,930
90,335
(2,175}
89,754
65,901
264,930
23. OPERATING LEASE COMMJTMENTS
The total ￿tllre minimum leasc paymcDts under non-cancellable operating leases are as follows:
2024
2023
Not lat¢T than l year
Later tlian l year and not later than 5 years
3,816
5,874
1,638
9,690
1,638
20

THE HALIFAX MINSTER
MANAGEMENT INFORMATION
YEAR EIN'DED 31 DECEMBER 2024
The following pages do not form part of the financial statements.
21

THE HALIFAX MINSTER
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2024
2024
2023
Income and endowments
Donations aDd legacies
Planned giving bank
Plann¢d giving envelopes
Lose plate Collections
Giving through church boxes
One off gift aid gifts
Donations, app¢als ¢t
Gift aid tax refund
Grants receivable
37,810
8,048
28,654
16,433
2.581
43,780
17,121
10,806
35,504
10,632
27,380
19,035
6,748
14,735
18,793
19,338
165,233
152,165
Charitable activities
Music department income
Education department
Bellringers income
Fees for weddings and funerals
Evcnts
50,019
369
1,055
7,663
58,465
15,507
981
1,740
8,038
45,828
117,571
72,094
Other trading aCtI￿tIeS
Shop income
Minster hire
Printing and bat)ner space
Sundry in¢om¢
18,228
20,528
7,494
24.163
11,161
9,276
2,870
46,250
47,470
Investment Income
Deposit account interest
Income from endowmcnts
5,515
7,612
3,872
6,654
13,127
10,526
Total income
342,181
282,255
22

THE HALIFAX MINSTER
NOTES TO THE DETAILED STATEME]YT OF FINANCIAL ACTIVITIES
YEAR ENDED 31 DECEMBER 2024
2024
2023
Expenditure
Costs of raising donations and legacies
Cost of stewardship schem¢
74
93
Costs of other trading activities
Shop costs
15,039
17,515
Parish share
Clergy ¢xpenses
Upkeep of services
Bell ringers
Funeral dispersions
(Page 23)
57,729
4,712
8,492
460
6,024
77,417
52,481
5,161
6,380
980
6,838
71,840
Expendfiture on ¢harltable a¢tlvitie$
Wagcs and salaries
Minster running costs - gas
Minster running costs - water
Minster running costs - electricity
Minster running costs - maintenance
MinisteT running costs - insurance
Minster cleaning
Legal and professional fees
Minst¢r n￿￿]ng costs - telephone and broadband
Other office ¢osts
Depreciation
Minster giving
Publicity and PR
Training and conferences
Minster major repairs
Rent and expenses of office
(Page 14)
48,17
5,974
283
6,156
9,619
8,644
9,527
2,246
1,655
13,083
2,039
5,678
8,819
38,248
8,104
268
4,466
6,638
8,517
5,693
5,402
1,321
17,974
1,780
4,917
8,985
402
1,848
4,566
3,485
4,S66
130,004
119,129
Music department
Music departrnent costs
Education department
Education departtnent costs
Events
Evcnt costs
72,358
16,406
669
30,699
27,879
Total expendlture
325,591
253,531
23