SIMPSON WOOD SIGNED COPY KIRKHEATON PARISH CHURCH & ST BARTHOLOMEW'S CHURCH GRANGE MOOR Charity Registration Number: 1134019 ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL For the year ended 31 Dec8mber 2024 Incumbent.. Rev l Jones Bank: Yorkshire Bank 40 New Streel Huddersfield Inde endent Examiner: C M Stratford FCA Simpson Wood Limited Bank Chambers Market Street Huddersfield
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS INDEX For the ear ended 31 December 2024 Contents Page PCC Report Stalement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balan Sheet Notes lo the Financial Statement 8-14
The Annual Parochial Church M8etlng of Kirkheaton with Dalton & Grange Moor PCC Secretary s Report for the year April 2024 to March 2025 thof At the APC Meeting scheduled for the 30 April 2025 the PCC Secretary will provide the report for the Church Year from 1st April 2024 to March 31$1 2025. The PCC of Kirkheaton Parish Church for.. St John's and St Bartholomew"s Grange Moor held the following PCC meetings during the Church Year. The Year 1•1 April 2024- March 31•t 2025 PCC began the Church year with a membershlp of 22 1 Reclor. 1 Deaconlcurate: 6 Wardens, 2 Readers; 2 Deanery Synod Members, 1 Secretary; 1 Treasurer., 1 Chair and 1 Vice Chair Non-PCC personnel attending meelings is the Church Administrator. Following Ihe APC Meeting held on the 23 of May 2024 the following meetings of the Parochial Church Council were held. Below ar8 the dates of the meetings, with a precis of topics dlscussed. The meetings all commenced at 7.30 p.rn. and were held in the Parish Centre until Autumn and then moved into St John's Church building. 16th July 2024 - First meeting of the new Church Year with Appointment of Officers.: Prayers and Communion Service; AttendancelApologies' Minutes & Matters Arising" Admission of Churchwardens, Election of Officers, Vice Chair. Secretary. Treasurer, Parish Disability Officer, Parish Safeguarding Officers, Electoral Roll Officer, Finance Committee, Standing Committee. Parish Environment OffIr and Parish D8S Verifier. Reports submitted as Ministry Heads. Reports under Specific Agenda items 9 - 19. Kintsugi Hope Group., Children's & Youth Worker. Room hire costs research. PCC Away date dates. Schedule for meetings for the Church Yeai. Meeting closed at 10 p.m, The agenda format for all subsequent meetings is as outlined on page three of thSs report. 2. Septémber 2024 - Format from 1 to item 16 - Children's & Youth worker; Hire Costs streamlining; Defib Battery replacement; Social Media Community guidelines,. Mothers Union Bronze Award request; Date of PCC Away Day. Meeting closed at 10 p.m. 4th November 2024 - Membership now 21 following departures of Deaconlcurate. Format to item 16. Approval of Relicensing of P. Brier as LLM; Additions to Chalice Seniers List; Assist Rector with Style Recognition Score sheet. Oalton Bus Ministry. Approval of Parish Health & Safety Officer S. Booth; Approval of Parish Health & Safety Policy. Request for Who's Who Board; Update on interview outcome for Children's'& Youth Pastor position. Meeting closed at: 9.55 p.m. 20th January 2025- Membership now 20 following the death of a member. Format as above to item 16 - Noise in south aisle during sèrvices; York Museum request regarding exhibit of hislorical artefact. Parish policies and procedures permission for editing and writing of. Meeting closed at 9.33p.m. 27th January 2025- Flnance Committee Meeting 6 Sub Committee members atlended, Meeting held at the Rectory. Minutes taken by Rector.
The Annual ParoGhial Church Meeting of Kirkheaton with Dalton & Grange Moor PCC Secretary s Report for the year Aprll 2024 to March 2025- Continued 101h February 2025 - Extraordinary meeting to approve budget. fees and tithe amounts for 2025. Format to item 5. Then summaries of Pfoposals for 2025 BudgeUAccounts. 1 Item following - Request for a building to be use as a Polling Station in 2026. Prayer and 1 minute silence to acknowledge the death of a serving PCC member. Meeting closed at 9.20p.m. 2nd March 2025- Rector announced at all servlces held at St John's and St Bartholomew's churches, that he would be leaving the Parish for a church within the York Diocese. His last services within the Parish of Kirkheaton, Dalton & Grange Moor are scheduled for Sunday 25th May 2025. 10th March 202> PCC Meeting. Format to item 16 including at item 6 Ihe approval of the accounts ahead of the APC meeting scheduled for 301h April 2025. There followed items: The Upcoming Vacancy. Hourly pay rate for cleaning staff. 211 Bus Mlnistry update. Appeal by Grange Moor Comm. Ass. Re Alcohol at an event in St Bartholomew's Church Hall. Potential barrier to the parish centre field. Diverting tithe amount from Elim to another charity. Thanks to outgoing PCC members. Meeting closed at 9.50 p.m. 30th April 2025- APC meeting scheduled to take place. 6 - Totsl number of Meetings of the PCC, which will have been held by the end of the Church year. th Plus 1 Annual Parochlal Church Meetlng scheduled to be held on 30 April 2025. Warden Meetings are neither attended nor minuted by PCC Secretary. Standlng Commlttee Meetlngs- held at the dlscretlon of the Rector. Finance: Is always on the PCC Meeting Agenda, th a specific PCC meeting held prior to the Annual Parochial Church Meeling to approve the accounts for Audit. Attendance at PCC meetings: Meeting quorum is always maintained, to ensure valid proceedings, with capacity attendance by members excepting illness, holiday or work commitments. Agenda Notification and Minute recordlng of meetlngs: An Agenda should be sent out electronically by the Chairperson two weeks before the meeting date with AOB requests and time frame for submission back to the Chairperson. A Draft Agenda is electronically passed by Secretary to the Chairperson in a timely manner. Chairperson completes and submits the agenda to the membership of the meeting to allow for prayer, preparation and record of infonned absences to ensure quorum requirements will be maintained. The pre-draft of the Minutes records the discussions, decisions, outcome sought and action points. These are electronically submitted to the Chairperson within five days of the meeting for review. The draft minutes are electronically either passed back to the Secretsry, for onward electronic transfer to the membership or are directly transmitted by the Chairperson, as pre-reading in readiness for PCC approval, and for them to be signed off by chairperson at the following PCC meeting. Voting is by all those in attendance at a meeting. using proposer and seconder with objections and abst8ntions recorded. Prayers both precede and conclude each meeting and any known pastoral issues taken in confidence to Rector at the end of a meeting. Guest Speakers are an established feature of the meetings where suitable and appropriate.
The Annual Parochial Church Meeling of Klrkheaton with Dalton & Grange Moor PCC Secretary s Report for the year Aprll 2024 to March 2025- Contlnued Agenda has a three4ection format: Items 1- 5 include welcome, prayer notified visitors attendees, apologies for absence minutes of previous meeting and matters arising. Items 6- 16- are formatted for the Ministry Heads reports - Two Finance, Buildings & Grounds, Standing Committee, Two Wardens Meetings, Health & Safety, Safeguarding, GDPR, Social Committee. Deanery Synod, and Parish Ethical & Environmental Group Items 16 Remain fluid according to number of items submitted to the agenda. Iterns In Ihe third section- Are for notified AOB, dates of following meetings and closing prayers. Joan Dickinson PCC Secretary 30 April 2025
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS STATEMENT OF TRUSTEES, RESPONSIBILITIES- CHARITABLE TRUST Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financlal year which give a true and fair view of the charity's financial activities during the year and of ils financial posilion at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and: select suitable accounting policies and then apply them consistently., make judgements and estimates that are reasonable and prudent. state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements., and., prepared the financial statements on the going concern basis unless il is inappropriate to presume that the charity will continue in operalion. The trustees are responsible for keeping proper accounting records which disclose, with reasonable accuracy Ihe financlal position of the charity and which enable them to both ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with applirAble law, regulations and trust deed. They are also responsible for safe-guarding the assets of the charity and hence for taking reasonable steps for the prevention 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 Ihe year ended 31 December 2024 which are set out on pages S 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 this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to". Examine the accounts under section 145 of the 2011 Act,. To follow the procedures lald down in the General Directions given by the Charity Commissioners (under section 145(5)(b) of th8 2011 Act); and To state whether particular matters have come to my attention. BASIS OF INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordance wilh the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken 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 sel out in the statement below. INDEPENDENT EXAMINER'S STATEMENT In connection with my examination. no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the requlremenls 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 whlch, 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 Accountants Bank Chambers Market Street Huddersfield HD12EW 30 April 2025
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS STATEMENT OF FINANCIAL ACTIVITIES For the ear ended 31 December 2024 Totsl Funds Unrestricted Designated Restricted 2024 2023 Note INCOMING RESOURCES Voluntary Income Income from Investments I ncome from church activities Other incoming resources 2a 2b 2c 2d 187,819 18,652 20,736 3,396 187,819 18,652 20.736 3.396 181,043 12,938 12,814 100 TOTAL INCOMING RESOURCES 230,603 230.603 206,895 RESOURCES USED Church activities Governance costs 172,355 47,200 172,355 47,200 168,296 44,759 3b TOTAL RESOURCES USED 219.555 219,555 213,055 NET INCOMINGI(OUTGOING) RESOURCES BEFORE TRANSFERS 11,048 11,048 (6,160) Gross transfers between funds {9,235) 9,235 NET MOVEMENT IN FUNDS 1,813 9,235 11,048 (6,160) BALANCES BROUGHT FORWARD AT 1 January 2024 (2023) 263,218 134,542 397.760 403,920 BALANCES CARRIED FORWARD AT 31 December 2024 (2023) 265,031 143,777 408,808 397,760
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS BALANCE SHEET at 31 December 2024 2024 2023 Note FIXED ASSETS Tangible fixed assets Investment assets 4a 4b 12,429 2,701 CURRENT ASSETS Cash at bank and in hand Debtors 388,410 11,143 384.895 13,180 399.553 398,075 CURRENT LIABILITIES Creditors - amounts falling due in one year 3,174 3,016 NET CURRENT ASSETS 396,379 395.059 NET ASSETS 408.808 397,760 PARISH FUNDS Unrestricted funds Designated funds Restricted funds 265,031 143,777 263,218 134,542 408,808 397.760 Approved by the Parochial Church Council on 30 April 2025 and signed on its behalf by: l Jones The notes on pages 8 to 14 form part of these accounts.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS For the ear ended 31 December 2024 Note ACCOUNTING POLICIES The PCC is a public benefit entily within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of the PCCS, and with the Regulations, °true and fair view, provisions, together with applicable accounting standards and the Charities SORP. The financial statements have been prepared under the historical cost convention expt for the valuation of investment assets, which are shown at market value. The financial slatements include all transactions. assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body. nor those that are informal gatherings of church members. FUNDS Restricted funds represent donations or grants received for a speclfic object or invited by the PCC for a specific object. The funds must only be expended on the specific objert for which they were given. Any balance remaining unspent at the end of each year must be carried forward on that fund. The PCC does not usually invest separately for each fund. Unrestricted funds are general funds which can be used for PCC ordinary purposes. Designated funds are unrestricted funds earmarked by the PCC for specific purposes. INCOMING RESOURCES Planned giving, collections and donations are recognised when reIved. Tax refunds are recogni5ed when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. Interest received is accrued. All other income is recognised when it is receivable. All incoming resources are accounted for gross. RESOURCES USED Grants Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on Ihe PCC. Actlvltles directly relating to the work of the Church The diocesan parish share is accounted for when due. Amounts received specifically for mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS contlnued For the ear ended 31 December 2024 Note ACCOUNTING POLICIES continued FIXED ASSETS Consecrated property and movable church furnlshings Consecrated and beneficed property of any kind is excluded from the accounts by s.10 of the Charities Ac12011, Movable church fumishings held by the Vicar and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted as inalienable property listed in the church's Inventory, which can be inspected at any reasonable time. For inalienable property acquired prior to 2002 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2002 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over 4 years) on a straight-line basis. All expenditure incurred in the year on consecrated or beneficed buildings, all individual items of movable church furnishings under £500 and all expenditure on the repair of movable church furnishings acquired before 1 January 2001 is written off. Other fixtures, fittings and office equipment Equipment used within the church premises is depreciated on a straight-lin8 basis over 4 years. Individual items of equipment with a small purchase price are written off when the asset is acquired. Investmenls Investments are valued at market value at 31 December. CURRENT ASSETS Amounts owing to the PCC at 31 December in respect of fees. rents or other income are shown as debtors less provision for amounts that may prove uncollectable. Short-temi deposits include cash held on deposit either with the CBF Church of England Funds or al the bank.
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2024 Total Funds Unrestricled Designated Restricted 2024 2023 INCOMING RESOURCES 2a. Voluntary Income Planned giving Gift Aid donations Tax recoverable Other Collections (Open Plate) Sundry donations Legacies Other income - Evenls Youth Recurring Grants One off Grants 113,165 29,069 4,887 12,023 25.007 113,165 119.200 29.069 32,228 4,887 6,706 12.023 10,072 25,007 11,319 2.871 2,871 1,268 797 797 250 187,819 187,819 181,043 2b. Income from Investments Interest Rent from lands or buildings 12,982 5.670 12,982 5,670 7,268 5,670 18.652 18,652 12,938 2c. Income from Church actlvltles Church hall leltings Magazines Fees 11,865 166 8,705 11,865 166 8,705 8,774 189 3,851 20,736 20,736 12.814 2d. Other Incoming Resources Sundries Youth and Sunday School 3,161 235 3,161 235 48 52 3,396 3,396 100 TOTAL INCOMING RESOURCES 230,603 230,603 206,895 10-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2024 Total Funds Unrestricted Designated Restricted 2024 2023 Note RESOURCES EXPENDED 3a. Church Activities Missionary and Charitable Giving Overseas Relief & Development agencies Home Secular charities Ministry: Common Fund Working expenses of incumbent Youth and children's expenses Church running expenses Church maintenance Upkeep of services Upkeep of churchyard Parish Centre running costs Sundries Wages Sundry building expenses Church major repairs Fees New Building Hall Hall running costs 10,952 660 4.725 440 75.419 2,082 1.118 29,974 6,458 1.708 3,870 2,110 11,265 1.088 2,626 3,783 4.077 10,000 10,952 660 4,725 440 75,419 2,082 1.118 29,974 6,458 1,708 3.870 2,110 11,265 1,088 2,626 3,783 4,077 10,000 6,040 681 12,652 440 73,468 2.208 987 31,335 8.301 1.605 3,643 2,395 3.921 790 2,435 7,101 10.000 - I i! 294 172,355 172,355 168,296 3b. Governance costs Parish office Staff costs Accountancy fees Sundries Loss on disposal of fixed assets 7,169 37,484 2,430 117 7,169 37,484 2.430 117 9,240 32,608 1,876 1,035 47,200 47,200 44,759 TOTAL RESOURCES EXPENDED 219,555 219.555 213,055
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2024 4. FIXED ASSETS FOR USE BY THE PCC 4a. Tangible flxed assets Fixtures and Fittings Equipment Total COST OR VALUATION At 1 January 2024 Additions Disposals 22.632 22,632 At 31 December 2024 22,632 22,632 DEPRECIATION At 1 January 2024 Charge for the year 22,632 22,632 At 31 December 2024 22.632 22,632 NET BOOK VALUE At 31 December 2024 At 31 December 2023 12-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS continued For the ear ended 31 December 2024 2024 2023 4b. Investment fixed assets Cash at.. Yorkshire Bank deposil account Central Board of Finance 10,429 2,000 701 2,000 12,429 2.701 DEBTORS Prepayments Tax recoverable on Gift Aid Other debtors 120 11,023 787 11,766 627 11,143 13,180 6. CREDITORS Accrued expenses PAYE and pensions Wages 2.399 742 33 3.016 3,174 3,016 7. STAFF COSTS Salaries and wages 38,572 32,608 38,572 32,608 13-
KIRKHEATON PARISH CHURCH & GRANGE MOOR CHURCH COMBINED ACCOUNTS NOTES TO THE FINANCIAL STATEMENTS Continued For the ear ended 31 December 2024 Unrestricled FLAnds Designated Funds Restricted TOTAL FUNDS 2024 2023 8. ANALYSIS OF NET ASSETS BY FUND Fixed assets for church use Inveslment fixed assets Current assets Current liabilities 10.429 257,776 (3,174) 2.000 141,777 12,429 399.553 (3,174} 2.701 398,075 (3,016> Fund Balance 265,031 143,777 408,808 397,760 FUND DETAILS The designated funds comprise of legacies received and income relating to Youth and Children's Leader and the Church Fabric Fund. 14-