KIRKHEATON PARISH CHURCH & ST BARThOLOMEWS CHURCH GRANGE MOOR Charity Registration Number: 1134019 ANNUAL REPORT FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL For the year ended 31 December 2023 Incumbent: Rev l Jones Bank: Yorkshire Bank 40 New Stregt Huddersfiekl Ind endent Examiner= C M Stratford FCA Simpson Wood Ltmited Bank Chambers Market Street Huddersfiekl
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHUR COMBINED ACcOUs INDEX For the ear ended 31 December 2023 onKeni¥ Page PCC Report Stat8ment of Truste8s' Responsibiltties Independent Examineffs Report statement of Fjnancial Adivities Balance Sheet Notes to Ihe Financial Statement 8-14
The Annual Parochial Church Meeting of Kirkheaton with Dalton & Grang8 Moor Thursday 23rd May 2024 PCC Secretary's Report for the year May 2023- May 2024 At the APC Meeting to be held on the 23rd May 2024. the PCC Secretary wtll provide the report for the Church Year May 2023 to May 2024. The PCC of Ffjrkheaton Parish Church for. St John's and St Bartholomew's Grange Moor held the following PCC meetings during the Church Year. The Year May 2023- May 2024 triE¥ onurvn yGur Y¥iin a rnvmDcranip or zi- 1 Redor. 1 Deao)nlCurate' 7 Wardens, 2 Readers,. 1 Deanery Synod Member, 1 Secretary; 2 Treasurers. 1 Chair and 1 Wi( Chair. Non PCC personnel attending is the Church Administrator. Following th8 APC Meeting on the 26th April 2023 the folbmng meetings of the Parochial Church Councll wore held. Below are the dales with a plS of topics disotssed in the Meetings which commenced at 7.30 p.m. and were held in the Parish Centre building. 15th May 2023 - First meeting of the new ChurGh Year with Appointment of Officers. Prayers and Communion Service" AttendancelApologies" Minutes & Matters Arising" Admkssion of Churchw8rdens, Electton of Officers. Vice Chair. Secretary, Treasurerfs). Parish Disabilty offir. Parish Safeguarding Officèrs, Electoral Roll Officer. Finance Committee, Standing Committee. Fabric Committee, Parish D8S Verifier. Reports submitted as Ministry Heads. RetK)rts under SpecÉfic Agenda items 9 - 18. Tithing Reciptents. Addition tr) Account Signatcyies. Online Banktng request and Proposed Sabbatical for Rector. Schedule for meetings for the Church Year. Meeling ck)sed at 9.30 p.m. The agenda format for all subsequent meetings is as outlined on page 3 of this r8POrt. Rector commenced three months Sabbatical: July. August and September 2023. 10" July 2023- Lead by Revd E Walters- Format to item 16- Ethlc21 Banking, LYCIG, Utility Contracts. Sabbatical rgqu8St outcome. Trthing, Ethi1 toilet issue and email addresses. Meeting closed at 9.50 p.m. 6th August 2023 - Standing Committee Meeting following Stjnday Servi. Attended by thirteen m8mbers of PCC. Approval of new Computer for Parish Office. Approval of expansion of Church Suite wlthin th8 parish. Me8ting closed at 1240 p.m. 11th September 2023- Format to item 16- Parish Centre fiC]ng. LYCIG. Land (¥llaly)ration agroement r81ating to land Bankfield Lane. Ifjrkheat, Pre Requisite Training. Helpers for lfrash ifjds. Meeting dosed at 10.05 p.m. Rector returned from Sabbatical 6th November 2023 - Fornt as above to item 16 - Outcome of Finartce Committe8 m88ting, LYCIG, Payments to Church Tithe recipient& St BarMoms Organ refurbishment. Meeting dosed at 10 p.m. January 2024- Th8re are now 19 PCC members. q5th January 2024 - Fonnat as above to itgm 16 - Resignations from PCCIWarden positions. Archlve location", Thank you letters from Tithe Recipients. Consideration of Hand to Mouth as potential new tithe beneficiary. Bose Speaker system spwelfor sale. Use of Reserves. meetIJ closed at 10.05 p.m.
The Annual Parochiat Church Meeting of Kirkheaton with Dalton & Grange Moor Thursday 23nl May 2024 PCC Secretary's Report for the year May 2023 - May 2024- Continued... February 2024- there are now 18 PCC Members 12th February 2024 - Extra ordinary meeting to approve budget for 2024. Salaries, Partsh Fees, Tlthe Recipients and Tithe amounts for 2024. Resignation from PCCIWarden position. Minubng of Approval for fftting of a removable rail to entran on Church Lane. Meeting closed at 9.45 p.m. 11th March 2024 - Fomiat ag abovo to item 17 _ Election of arKI diank you to PCC and Wardens. Aulhorisation regarding L.L.M. Trdining candidate. Cc4traiX of emploent, App. For List B. - Bench, Maating dosed at 10.10pm. 8th April 2024 - Approval of Audited Accounts ahead of APCM. This m&@ting was not able to approval audited accounL PCC approwal for Cornmunty Centre Phase 1 project provNJed. 13th May 2024-Wig be the meefjng to Approve the Audiied Ac(x)unts ahead of rescheduled APC Meeting. 23rd May 2024- APC MeetiNJ. 11- Total number of Meetings of the PCC. including one Standing Committee meeting which will have been held by the end of the Church year. Plus 1 Annual Parochial Church Meeting to be held on 23 May 2024. Ward&n Meetings are ngither attended nor minuted by PCC Secretary. Standirlg Committee Meetings- held at the discretion of the Rector: One was held in August 2023 Finance". Is ayS on the PCC Meeting Agenda. with a speufic PCC m8&ting held prior to tho Annual ParcK*lal Church Meeting to approve the accounts for Audtt. Attendance at PCC meetings: Meeting quorum is maintsirFed at all times, to ensure valid tO¢eedIngS, with capacity attendance by members 8xcepting Ii Iness, holiday or work MMitments. Agenda Notification and Minute recording of meetings- An Agenda should be sent out gleLtronically two W8eks before the meeting date with AOB requests and time frame for submission by the Chair. A Draft Agenda is electronicalty passed by Secretary to the Chairperson. who Ihen completes and submits the Agenda to the m6mbership of the meeting to allow for prayer. preparation. and record of infomed absences to ensure quorum requirements will be maintained. The first draft of the Minutes record the disrAS1ons. decisions. out(x)me sought and action points. These are electronically submitted to the Chair and Wice Chair within five days of the meeting for their amendments. The second draft of the minutes (2n then be electronically passed back to the Secretary, for onward electronic transfer to the membershiplor are diredly Irdnsmitted by the Chair ftjr the PCC to approve the minutes at the following meeting.
The Annual Parochial Church Meeting of Kirkheaton with Dalton & Grange Moor Thursday 23" May %)24 PCC Secretary"s Report for the year May 2023- May 2024- Contlnued... Voting is by all those in attendan at a meeting. using proposer and seconder with objections and abstentions recorded. F¥ayers both precede arKI condude each meeting. Guest Speakers are an establtshed feature of the meetlngs whe suitable and appropriate. Aganda hag a thre&slI0n fom12t: Itgms 1- 5 include welcome, prayer notified vtsitors attendees. apologies for absence minutes of previous meeting and matters arising. Items 6- 16- are fomatted for the Ministy Heads reports- Two Financ8. Buildings & Grounds. Standing Commttt8e. Wardens Meetings. Heath & Safety, Safeguarding. GDPR, Social Commiitee and Parish Ethical & Environmentsl Group. Items 16- Romains fluid according to number of items submitted to the fvenda. Items in the third sectlon- Are for nottfied AOB. date of nexl Treeting and dosing prayers. Signed Joan Dickinson PCC Secretary 15 May 2024
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED AccouNrs STATEMENT OF TRUSTEES. RESPONSIBILITIES- CHARITABLE TRUST Law applicable to charities in England and Wales requires the trustees to prepare financlal statements for each financial year which give a true and fair view of the charity's financial activibes during the year and of its financial posrtion at the end of the year. In prepariThJ financial statements giving a true artd fair view, the trustees should follow best practice and= select suitable acrA)unting policies and Ilw appty them consistty, make judgements and estlmates that are reasonable and prudent state whetheraw4icable ac(x)unling standarts and statements of recommend&J prdctice have been followed. subject to any departures disclos&J and explained in the financial statements; and: prepared the financial statements on the going concom basis unless tt is inappropriate to presume that the charity will continue in oper3tM The trustees are responsible k*ping prow acnting records which disclose, with reasonable accuracy the financial rA)sitson of the chaTity and which enable them to both aSrtain the financial position of the charity and whtch enable them to ensure that tha financial statements comply with applicable law. regulations and trust deed. Theyare also responsible for safe-guarding the assets of the charity and hence for tskit¥J reasonable steps for the preventton and detection of fraud and other irregularities.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KIRKHEATON PARISH CHURCH AND ST BARTHOLOMEW'S CHURCH GRANGE MOOR I report on the accounts of the church for the year ended 31 Dember 2023 which are set out on pages 5 to 13. RESPECTIVE RESPONSIBILITIES OF THE TRUSTEES AND THE EXAMINER The church's trustees are responsible for the preparation of the accounts. The church's trustees consider that an audit is not required for thls year under section 144(2) of the Charities Act 2011 (tho 2011 Ct) and that induptsnJont o>(Arninati•n i• Tha¢3d. It is my responsibility to: Examine the act)untS under section 145 of the 2011 Act: To follow the prOdureS laid down in the General Directions given by the Charity Commissioners (under seclion 145{5)(b) of the 2011 Act)- and To stste whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My 6xamination was carried out in accordance with the General Directions given by the Charfty Commission. An examination includes a review of the accounting records kept by the charity and a omparison of the accounts presented with Ihose records. It also includes consideration of any unusual iiems or disclosures in the accounts and seeking explanations from you as trusteas onceming any such matters. The procedures undertak8n do not provide all the evidence that would be required in an audit and Consequently no Opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set OLrt in the statement b810w. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination. no matter has (x)me to my attention: whlch gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 130 of the 2011 Act", and to prepare accounts which accord with the accounting records and Comply with the accounting requirements of the 2011 Act have not been met or 2. to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. C M Stratford FCA Simpson Wood Limited Chartered Accounlants Bank Chambers Market Street Huddersfield HD12EW 15 May 2024
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS STATEME T OF FINANC AL CTIV IES For the ear ended 31 December 2023 Totsl Funds Unrestrlcted Designat8d Restricted 2023 2022 Note INCOMING RESOURCES Voluntary Income Income from Investments Income from church actlvltle8 Other Incomlng r88ourc8S 171,043 12,938 12,814 100 10,000 181,043 12,938 12,814 100 193,498 7,387 18,757 2,446 2b 2d TOTAL INCOMING RESOURCES 196,895 10,000 206,895 220,088 RESOURCES USED Church actlvllles Gov8mance costs 3a 3b 158,420 44,759 7,101 2,775 168,296 44,759 158,039 44,941 TOTAL RESOURCES USED 203,179 7,101 2,775 213,055 202,980 NET INCOMINGI(OUTGOING) RESOURCES BEFORE TRANSFERS {6,2841 2,899 (2,775) (6,160) 17,108 Gro88 transfers betsNeen funds (5,500) 5,500 NET MOVEMENT IN FUNDS {11,784) 8,399 (8,160) 17,108 BALANCES BROUGHT FORWARDAT 1 January 2023 (2022) 275,002 126,143 2,775 403,920 386,812 BALANCES CARRIED FORWARDAT 31 December 2023 (2022) 263.218 134,542 397,760 403,920
KIRKHEATO RISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS BALANCE SHEEf at 31 December 2023 2023 2022 Note FIXED ASss Tangible fixed assets Investment assets 2,701 2,677 CURRENT ASSErs Cash at bank and in hand Debtors 384.895 13.180 394,585 12.801 398,075 407,386 CURRENT LIABILrriES Creditors- amounts falling due in 3,016 6,143 NET CURRENT ASSErs 395.059 401,243 NEf ASSErs 397.760 403.920 PARISH FUNDS Unrestricted funds Designated funds Restricted funds 263.218 134,542 275,002 126.143 2.775 397.760 403.920 Approved by the Parochial Church Coun(al on 15 May 2024 and signed on its behalf by: l Jones The notes on pages 8 to 14 form part of these accounts.
KIRKHEA TON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2023 Note ACCOUNTING POLICIES The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordan with the Church A(Lounting Regulations 2006 goveming the individual accounts of the PCCS, and vth the Regulattons, °true and fair vieyl, provisions, together with applicable accounting stsndards and the CharitEs SORP. The financial statements have been prepared under the historical cost cx)nvention except for th8 valuation of investrnent assets, which are shown at mathet value. The financial statements include all transactions. assets and liabiltties for which the PCC is reswnsible in law. They do not indude the accounts of church 8rKlL4P Ih£rt thGlr arriiirJtlon Iv another body. nor Tn03e are Inr0rm 9amorings or cnurcn memDers. FUNDS Restricted funds represent donations or grants received for a spe(ific object or invited by tha PCC for a specrfic object. The funds must only be expended on the speufic object for which they were given. Any balance remaining unspent at the end of each year must (wied fonyard on that fund. The PCC dogs not usually invest separately for each fund. Unrestricted fvnds are general fijnds whiGh Can be used for PCC ordinary purposes. Designated funds are unrestrtcted funds earmarked by the PCC for spe0r purposes. INCOMING RESOURCES Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resouft to which they relate is receiv8d. Grants and legacies are accounted for when the PCC is legalty enliued to the amounts due. Interest re]Ve is acuued. All other income is recogni5ed when it is receivable. l incoming resources are accounted for gross. RESOURCES USED Grants Grants and donations are acLounted for then paid over. or when awarded. if that award creates a binding obligation on the PCC. Activities directly relating to the work of the Church The diotssan parish share is accountgd for when due. Amounts received spe0fi]ty for mission are deatt with as restricted funds. All olher 8xpenditure is generally recognised when it is inCued and is accounted for gros&
KIRKHEATON PARISH CHURCH & GFiANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STA For the ear ended 31 December 2023 Note AccOU1NG POLICIES contlnued FIXED ASSETS Consecrated property and movable church fumishings Consecrated and beneficed propety of any knnd is excluded from the accounts by s.10 of the Charities Act2011. Movable church fvmish wnich requlre a faculty s held by the vIr and Churchwardens on special trust for the PCC. and r ijisposal, are accounted as inalienable propety listed in Ihe church's Inventory, which can be inspected at any reasonable time. For inalienable property acquired prior to 2002 there is insufficient cost infomation available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2002 have been capitalised and dePlated in the accounts over th8ir currenty anticipated useful economic life (initially over 4 years) on a straight-line basis. All expenditure incurred in theyear on consecrated orbeneficed buildings. all individual items of movable church fumishings under £5CKJ and all expenditure on the repair of movable church fumishings acquired bafora 1 January 2001 is written off. Other fixtures. fittings and office equipment Equipment used wtthin the church Fyemises is depreciated on a straight-line basis over 4 years. Individual items of equipment with a small purchase price are written dfwhen the asset is acquired. Investments Investments are valued at markat value at 31 DeMber. CURRE ASss Amounts owing to the PCC at 31 Dember in respect of fees. rents or other in(x)me are shown as debtors less provision for amounts that may prove un(x)Ilectable. Short-temi deposits indude cash held on deposit either wilh the CBF Church of England Funds or at the bank.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2023 Total Funds unrestri Destgnated Rested 2023 2022 INCOMING RESOURCES 2a. Voluntary Income Planned giving Gift donations Tax recoverable Other Collections (Open Plate) Sundry donations Legacies Other incom8- Events Youth Recurring Grants Onè off GrarEts 119,200 32,228 6,706 10,072 1.319 119.200 116,644 32.228 32.981 6,706 10,244 10.072 10,326 11,319 12,723 1,000 3,780 10.QOO 1.268 1.268 250 250 5.800 171.043 10.000 181.043 193,498 2b. Income from Investments Interest Rent from lands or buiklings 7,268 5.670 7.268 5.670 1.717 5,670 12.938 12,938 7.387 2c. Income from Church activities Church hall lettings Magazines F88S 8,774 8,774 189 3.851 6.513 61 10,183 3.851 12.814 12,814 16,757 2d. Other Incoming Resources Sundries Youlh and Sunday School 1,621 845 52 100 100 2,446 TOTAL INCOMING RESOURCES I,895 10.000 206,895 220.088 10-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL TATEMENTS continued For the ear ended 31 December 2023 Total Funds Unrestricled Designated Restricted 2023 2022 Note 3. RESOURCES EXPENDED 3a. Church Activities Missionary and Charitable Giving Overseas Reii@r & O•VOWffl9ni agonc$ Home Secular charits8S Ministry: Common Fund Working expenses of incumbent Youth and children's expenses Church running expen Church maintenan Upkeep of services Upkeep of churchyard Parish Centre wnning costs Sundries Wage8 Sundry buildlng expenses Church major repairs Fees New Building Hall Hall running costs 6.040 10.282 761 6,010 479 71,267 1,996 3,411 21.902 15.662 12,652 440 73.468 2.208 12,652 440 73,468 2,208 987 31,335 8.301 31.335 5.526 1,605 2,775 - !_ 11 1,605 3,643 2,395 3.921 790 1.711 2,827 2,624 3.643 3,921 790 2,435 999 750 16,958 116 7.101 7,101 lo.0] 294 10.000 158.420 7,101 2,775 168.296 158,039 3b. Governance costs Parish office Staff costs Accountancy fees Sundries Loss on disposal of ed assets 9240 32,608 1.876 1.035 9.240 32,608 1.876 1.035 10.368 31,366 1,679 403 1.125 44.759 44,759 44,941 TOTAL RESOURCES EXPENDED 203.179 7.101 2.775 213,055 202,980
KIFiKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINAN L STATEMENTS contlnued For the ear ended 31 December 2023 FIXED ASSEfs FOR USE B Y THE PCC 4a. Tangible fixed assets Fixtures and Fittings Equlpment Total COST OR VALUATION At 1 January 2023 Additions 22,632 22,632 At 31 December 2023 22,632 22,632 DEPRECIATION At 1 January 2023 Charge for the year 22.632 22.632 At 31 December 2023 22.632 22.632 BOOKVALUE At 31 December 2023 At 31 December 2022 12-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL ATEMENTS For the ear ended 31 December 2023 ntinued 2023 2022 4b. Investment fixed assets Cash at: Yorkshlre Bank deposlt account 701 677 x.ooo 2.701 2,677 DEBTORS Prepayments Tax recoverable on GiltAid other debtors 787 11.766 627 847 10.869 1,085 13,180 12.801 CREDITORS Accrued expenses 3.016 6.143 3.016 6.143 7. STAFF COSTS Salarles and wvages 32.608 31.366 32.608 31.366 13-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED COUNTS NOTES TO THE FINANCIAL STATEMEN For ear ended ember 2023 S continued Unrestrlcted Fund8 Deslgn8ted Funds Restricted TOTAL FUNDS 2023 2022 8. ANALYSIS OF NET AssEfs BY FUND Flxed assets for church use Inv8stment fixed 8ssets Current assets Curr8nt Ilabillties 2,701 263,533 (3,016) 2,701 398,075 (3,016) 2,677 407,386 (6,143) 134,542 Fund Balance 263,218 131,542 397,760 403,920 FUND DETAILS Th8 deslgnat9d funds comprlse of lègacles r8C61ved and Income r8latlng to Youth and Children's Leader and the Church Fabrfc Fund. -14-