St Barnabas
CHURCH CENTRE
THE PAR4XHIAL CHURCH COUNCILOF THE ECCLESIAThCAL PARISH OF
ST. BARNABAS ERDINGTON
ANNUAL REPDRT AND ACCOUTrITS
FOR THE YEAR ENDED 31 DECEMBER 2024
Charfty Reg151rntlon Number: 1134064
HARWOODS
CHARTERED ACCOUNTAKrs

ERDINGTON PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31" DECEMBER 2024
CHARITY REFERENCE AND ADMINISTRATIVE DETAILS
Charity Registration Number
1134064
Incumbent (Chairl
Rev. Emma Sykes
Curate
Rev Susan Pearson {left 11 August 2024)
Church Wardens
Simon Dodson
Jane Wood (resigned April 2024)
Rebecca Helmn (appointed from April 2024)
Treasurer
Simon Dodson
Secretary
Hannah Enefer (co-opted from May 2024)
Elected Members
Derek Haywood Ileft 14 April 2024)
Jane Wood
Louise Ordidge
Rev Margaret Robinson lelected on 14 April 2024)
Sholadoye 8ababunmi
Hermine Brown
Emily Sewell
Erol Simpson (appointed April 2024)
Registered Address
High Street
Erdington
Birmingham
B23 6SY
Independent Examiner
Adam Bexon Mchem FCA
Harwoods, Chartered Accountants
l Trinity Place
Sutton Coldfield
872 ITX
Bankers
Lloyds Barbk
207 High Street
Erdington
8irmingham
823 6SZ

E PAROCM
H COUNaL OF THE EcaESI
sr. BARNABAS ERDIN6foN
PARIS
ED 31 DECEMBER 2D24
Annual Report
Report of thè IndÈpendent Examlner
Statement of Flnanclal Actlvmles
Balance Sheet
9-24
Motes to the accounts

.I&IPhR_OCHIAL CHURCH COUNaL OF THE ECCLESIASTICAL PARISH OF
T. BARNABA& ERDINGTI
EC
ANNUAL
PORT
The Parochlal Church Councll ol the Eccleslastlcal Parish of St Barnabas, Eidington Is part of Church of
Englan¢ BlrmlnBham. The correspondence address is St B&rDahs Church Cèntre, High Street,
Èrdlri8ton, BiThin8ham B23 65Y.
PCC members are elther ex officio or elerted by the Annual Parochial Church Meetin8 (APCM) In
accordance wfth the Church Representatlori Rules.
STrUCTURE, GOVERNANCE AND MANAGEMENT
Governlng Constltutlon orD¢Jcument
The PCC Is governed by two pleces of Church of EnEland le8lslatlon, called Measure5. These are the
Parochlal Church Council (Powers) Measure 1956 ar￿ the Church Representatlon Rule5 Icontglned In
Schedule 3 to the Synodlcal Governrnent Measure 1969 as amended).
Retrultmènt of Trustees
The method of appointment of PCC members Ls set out In the Church Represenlatlon Rules. Th
membet5hip of the PCC cor)slsts of the incumbent lour Vl¢arl, churchwardens, and members elected bv
those Thernb2rs of the con8regation who are on ihe electoral roll of the church. In addltlon. Drdalned
clerBY who are Ilcensed to the p3rlsh lour Curate) are EX officio rmernbers of the PCC, as are elected
representatbles to Deanery Synod (currentty Slmon Dodson).
All those who attend our
5ewvice51methbers of the congregatlon are encoura8ed to re8lster on the Electoral RDII and Stand for
electlon to the PCG Nomlnatlons are Galled and persons voted for. or If there Is no competltlon for
place5 people are approved at an Annual Partsh Church Meetin8 (APCM).
Use of volunteers
The PCC employs a Trumber of staff In the fina rnce, ￿ntre management admlnlstratlon and food seThke
parts of hs daily WOTI but èlso makes 5ignlflcanl use of volunteers to carry OLrt tt5 work,
Volunteers are Involved In all aspects of Ihe work and are supeTh15ed by leaders accountable to the PCC.
Or￿nIsatIonal Siructure
The PCC mernbers atE responslble for making decislon5 on all matters of 8enEral conorn and
Importance to the par15h Includlng deciding on how the funds of the PCC are to be spent. The full PCC
met 7times durlngthe year. Thè PCC hasthe follDwlng commlttees:
Flnance & Fabric Committee- The Finan￿ & Fabrlt committee Th￿ts as requlred to ald finandal and
bulldlng fabrlc dedslon makln8 and lo provlde fln8ncial ¢larlty forthe PCC
Communlty Hub Commlttee - The Community Hub committee meets as required to provlde 5UPPDrt
and direttton to deliver the strdte8y of the Hub in provldln8 g safe plafA for all people to grow
personally4 With others In falLKfor the people and place of Erdln8ton.

HEP
NCILO
LES
sr. BARNABAS
-￿DINGTON
FOR YEAR ENDE
31 DECEM
ANNUAL
StandlnE Commlttee - This is the only (x*nmittee requlred by Liw. It hes power io Iran5acl Ihe buslness
of the PCC between Its meetln851 subject to any dlrectlons gfven by the Counal. The Standln8
Cornmthe métgtlines auringthe year,
Rlsk Management
The PCC revlews the key rlsks faclrg the Church, the controls In place to mitigate them and a ny attlon
requI￿d on 8n o￿oIng ba51s. The PCC contlnues to revlew and develop the strateOc dlrectlon (rf the
church and con57de￿ hNlts exposure to rlskchanys as a resulL
OBJEcnvES AND KTIMTIES
BacKqrgund
The PCC ha5 the responslblllty of cooperatlns wiitr the Reverend Emma Syk05 in prornotln8 In the
eccleslastlcal parfsh the whole m1551on of the Church of God. Pa5toraL Evangellstk, Soclal and
Ecumenlcal. The PCC is also responslble wlth the Church Centre rnana8er pnd Community Hub managér
for rnalntalnlng the Communlty Hub, Anchor Rooms and Light house meeting space.
Church vlslon m1s51on and values
Islon
Ourvlslon is to be a beacon of hope on the hi8h Street. That hope corne5 throush trustlng In God's
falthfulness. sharlng God's Ir)ve and belng inspired by Jesus, WOTds'. I have come In order that you mlght
have Ilfe- life in all tvs fulnoss. (John 10.10).
Mls$lon
We put that vislon Into practlce by belng a worshipping comrnunity that creates a safe and Wel￿MIng
Spa￿ to all. The hlgh street Is busy, vibrant, and dlverse and we See Ilfe In all Its fullness everydav
throuEh the range of joys and deep thallenges that people face In their Ilves. Our mlsslon Is focused on-
Wor5hip- that is invitational, Induslve, 811-a8e and creative. We want all people to be Invlted
Into the richness of 8 Erowlng relatlonshlp with God who brln8s Ilfe in all Its fullness.
Cornmunlty- we Serve the needs of our mmmunity through our comrnunlty hub aC￿llIeS that
focus on the .5 Ways ttj Wellbeln<. We have CDnference rooms available for hlre that help to
resource our mlssion and mlntstry.
Value5
We [￿e out ourvislon ind mi55i0n in thefollowlngway:
Chrlst Centred - we are learnlng and growlngtogether In our under51)ndln8 of what It mean5
to be Christ centred in all that we do. Prdyer underplns everythln8 we do. Our worship is
Eucharlstlc, remlndlng us God Is wfth us through Jesus and brin£s Ilfe throu8h Ihe work of the
Holy SpirlL

OCHIAL CHU
THE ECCLESI
BAR TrIABAS ERDINGTON
FOR THE
ER 2024
AL-REPORT.
Conilnued
Incluslve. St Bamabas thurch Is reglstered wrth the Incluslve Church ne￿Ik Everyone Is
welc¢me here and we do not dlscrhiilnate. We seek to remove Bny 50clal, economlc or physical
barrlers that may prevent anyone from accessin8 our worshlp and actfvltles.
CDllaborètlve- we seek to work wlth others In Partnersh1￿ We value the glfts of all and believe
we can be stronger together. WÈ work with lo(xl churches, charitle5, or8ani5Hli¢Jns, local
80vernin8 bodles and buslnesses io brfng about posltlve change.
Partl¢lpatory- God v8lues all and so we belleve everyone has a God given gfft they can
contrI￿te- whether h bE ski115, passion, knowledge. tlme or resources, We artlvely seek ou
dlscover, and celÈbrate those 8ifts.
Dlvwslty-we value dlfference and believe we are rlcherfor It. We seekto reflect our
multIcul￿ra1 comrnunlty In our worshlp and communlty actlvltles and In the perspectlves
represented ITr our dectsbn makln8 ind govemlng body.
Local-we love Erdln8ton. We belleve In it and want thè very b@st for IL We wlll bvy and invest
locallywhere we can.
E¢o-conKlou$-Mo are con￿rned about the Impart of human gCNV￿ on the environment and
our need to a)rn5erve Tr&tural resources, We alrn to minlmi5e consumptlon and waste. re-use
prtrowned ltsms rather than buylng new and recycle wherever we can. We want our church
bulldinB and churchyard to embody God's care for creation.
Promotes Wellbeln8-we encoura8e engagement wlth the 5 Ways to Wellbein8. We Prnttlce
thern OU￿elVeS and 7ncoTpofdtethem In our work cuhure.
Pub￿( B•nefit Statement
The PCC takes its resfyjnsibilltles as a ¢harlty very serfously. The churth ha$ always cnntrlbuted a 8reat
deal to the communltyi even In the yeats afterthe devastatin8fire, and wlll strfveto contlnue to doso.
The PCC seeks to be a5 Incluslve as po551ble In Its work and strl¥es to reach to people of all aEes and
baclorounds. Our alm Is to Involve ￿ many paople as possible in both njnnlng and parti¢lFMting In
events end activities, rfflany of whith have the able support of vohJnteer& The worship, Cours￿ and
activit1&$ are open to anyone within and outslde the local comrnunlty. The Church bulldlng and cwrtre
space5 are important local resources and ore used by yariDU5 8roup5 and 5ndl¥kluals r￿t dlrgctly
onnected to Ihe Church for th2lr own artlvltles and events, The Church and Chapel are used
throughoirt the week as qulet space for some of the m05t lonely and vulnerable In our community 45
well as offerfng place5 for prayer for many other$.
While many who Joln us In our 8atherlngs are very generous In thelr donatlDns to the PCC, there is
requlrement for anyone attendsng seNkes to donate money to the church. Any charces levied for
5petlflt attlvltles and events are kept as low ès possibl8 to still be viable flnandallyi and the PCC wlll look
to help where people are strugglln8 to aff¢rd the ¢DSI.

ILOFT
48N4W. EtSPlNGTON
ARIS
ai DECEMBER
Contln
The staff wlth Dver51ght of the Incumbent and PCC hasfor8Ed stronB Ilnks wtth a ran8e of Indlvlduals and
or8anis?~tions. In aédltlon to locol gfvlrig the PCC revIeU￿ re8ulargiviThgto UK a-Nl Interiiatlonal charitle5
annually, to promote the Chrfstlan fatth and to help the vulnerable and needy from all faith5 and
back8round5.
In Settl￿ r obJ@ctlves and plannlnB our actlvlti85 our Trustees have 8fven careful conslderation to the
Charlty Commlssion's Euldance on public benefft.
FIna￿l41 Revlew
Total Income for the ye?r wa5 £280,138 of whlch £233,995 were unrestrttted. Thls Included planned
voluntary donatlons £39￿24, open plate of £8,249, other donatlons of £5,027 arKI a further £11,493
was from Glft Ald Inwrne Tax Recoverable. Grants of £33,963 were recelved frorn vzrious local funders
t0 5UPPDrt mainly our Communlty Hub artiv￿.
Total Income &creased by £10SK a 3.6% decrease compared to 2023, relatlnB to unrestrlcted Income,
predomlnatety due to a decreased room hlre actfvlty. Total Interest and Investment Income of £94k
sliahtty lower than 2023 EMnE a ￿t￿rnIng on Investmenl of 4%. No shares were sokl durin8 2024.
£341,261 was spent from the unrestricted fvnds to pr(>vld@ the Christian rninistry from St. Barnaba5
urch, Includlng £68.3K b2ing the e(Jntrllwtlon to the dlorAsan parlsh share. Thls large￿ provldes the
stlperKls and houslng for the clew. The Community Hub actfvty increased In 2024 delfverln8 more
artlvltles, eg, Welcome Space, Coffee Morning5• Well Bein& Youth Café. Stay and Play. to support the
local communhy. £24￿37 was spent from the restwlrted funds, to provlde Community Hub artlvltks
f unded throu8h grants recelved. £13,OCO to support Costs for our chlldren and farnllles mis5ioner and
£142010 support clergy5tipends
The Churchyard development prolect wa5 InRiated In 2022 to IrKrease unde15tanding and enwement
wlth the Chrlstlan fafth by ¢rèatlng a beautlfijl and peaceful envlronment fer refiectlve Prayer and
contemplatlon In the churchyard, lrnprovln8 physi(xl. natijral and 50clal eDviron ment, erÈcoura8lng
environmental sustalnablllty 8nd to restore and preserve the hlstorical herits8e of the slte.
This year we have not been able to progre55 Ihe thurch yard prolecl a$ much as we have hoped.
HowvJer, we have developed a much bettersu5tainable plan for the upkeep and safoty of the church
rd. We have appointsd an operatk)ns manager planned durfng 2024, who has establlshed a
thu￿￿yard worklng gffjup to Impravè behavlour and safety In the chuTchyard.
The Balance sheet remalns strong w￿h a cha￿e In the T8rEible Flxed Assets of £2.2m of whlch £1.98m
relate5 to share investments. The Investment value deliiered o small 8aln of £22k from economic
conditlons,
The Machin Restricted funds made a transfer from n'3 short term dep05it account 01 £13,OLKI which wa5
used to support Children and Famllte5 Evangelkal costs In Ilne wfth the Bequest agreement.

THE PAR
NCIL OF T
T. BARW48AS ER
CLESIASTI
L PARISH
FOR THE YEAR
NDED 31 DE
ALREPOR
Resei¥e$ Polky
It ts pcc policy to try and malntain a balance on free reseNes Inél "current assets) whlch equates to 8t
least 3 months unrestrltted payments. Thls15 equlvalent to £90k It Is held to smooth out fluctuatlons
In cash flow and to meet emergencies. The b81ance of net currenl assets at the end of the year was
£149,906. Our funds balan￿ at the end of the year remalned stron8 Wtth Deslgnated- Rebulldlng fund
of £1,918,114, Restricted funds of £420,189, Endowment fund of £52?50 and UnrEStrlcted
ful￿ showIn￿ a loss of £16,987. Further ithlmatlor on funds Is broken down In notes 7 to 10.
It Is our pollry to Invest the 5hort-tsrm Investment fund balances wtth Ihe CCLA Churth of EnBland
Inveslment Fund
Trustees. responslbllltles sratement
The trustees are responslble for preparlng the Tru5tÈÈs' Annual Report aThd the financlal 5t&temÈnt5 In
accordance with applicable law and Unlled Ki￿d0M Accountlng Standard51Unlted Klngdom Generally
Accepted Ar£ountln8 Practlce).
The law applkable to charltles In England & Wales requlre5 the tru¥4e&% to prepare finincial statements
for each flnanclal year, whlch glve H true and falr vlew of the state of affalrs of the charlty and of the
incomln8 resources and application of resources of the charlty for that period. In preparkng these
*lTranclal statements, tho trustees are requlred to:
seled 5ultable accountlng polkles and then apply them CDns15tently.
obseNe the Mel￿d5 and prlnclples In the Charltles 50RP 2015 IFRS 1021;
rnake lud8ement$ and estlmate5 that are reasonable and pwdentr,
state whether applicable accounting standards have been fdlowed, subject to any
rnatedal departures di5rlosed and explalned In the f inanclil statements:
prepare the flnanclal statements c>n the goin8 concem basls unless It15 In4pwprlate
to presume thatthe eharhy will cortlnue In operatk)n.
The trnstees ere responslble for keeplng proper accountlng records that disclose wlth reasonable
accuracy at any tlme the financial p05iiion of the charty and eTrable them to ensure thlt the flnanclal
ststements rjirnplywlth the Charttles Act 201L the Charltles IAcrounts and Reports) ReEulatlons 2008
and the provlsions of the trust deed. They are also responslble for 5afeguardlnB the assets of the charity
and hence for taklnz reasonable steps for ihe preventlon and detection of f raud and oiher irregularftle5.
The trustees are te5ponsible for tle malntenance and Integrtty of the charlty and financlal Information
Induded on the ¢harlVs webslte. Le8i51alion In the United Kln8dom goveynlng the preparatlon and
di55eminatlon of flnantlal statements m8y dlffer from leglslatlon In otherjurlsdlcllon

THE PA
HI
HURCH COUNCIL OF THE ECCL
ST. BAR
ON
.. ￿BAs ERDINGL
SHOF
YEAR Et4DED 31 DECEMBER
PENDEMr
INERS REPORT TOTHET
ECCLESIASTICAL PARISH OF
CH COUNCILOFT
T. 8ARNABAS ERDIN￿ON
i report to the charity trustees ori my examlnatlon of ¥he accounts of the. ch'arlfy for the year ended 31
De￿M￿r2o24, whlch ereset out on pages 7 to 24.
Responsibllitles aml bosls of report
As the cherlty'strustees you are responslble ftir the preparatton of the accounts In accordance wlth the
requlrernents of the Charities ALt 2011 { the Acl'l.
I repDrt Iri respect of my examlnatlon of the chartivs accourrt5 caThled out under sectlon 145 of the Act
and In ￿rryIng out my examination I have followed Bll the applkable Dlrectlons given bythe Charlty
Commlsslon uNler sectlon 14515llbl of the Act.
Independent examlnerfs st*ement
sIn￿ the chaFity'5 gross Income exceeded £250,OOD your examlner must be a member of a lJody115ted
In section 145 of the Act. I confirm that l am qualmed to undertake the exarnlnation be￿USe l am a
member of The Institute of Chartered Accountants In England and Wales, wbkh15 one of the Ilsted
bodles.
I have Completed my examlnatlon. I confirm Ihal no mater181 matters have come tc my attentbn In
connectlon with the examinatlon Efvlre me cause to belteve that Irh any rnaterial respect:
accountlng records were not kept in respect of the charlty as requlred by sectlon 130 of the Act; or
the accounts do not accord w￿h those records; or
the Kcount5 do npt rDmply wlth the appllcable requlrements concemlng the ftimi and content of
accounts set out In the Charities IAcrounts and Reports) Regulatlon5 21JO8 other than any
reqUI￿rnent that the accounts glve a 'true and faIrvie￿ which is not a matter consldered as part of
an Independent examlnatlon.
I have no concerns and have come across no other mattor5 in connection with the examin*ion to which
attention should be drdwn In thls report In order to enable a proper understanding of the accounts to be
reached.
Adarn BexDn Mchem FCA
For and on behalf of Harwood5
Chartered Accountants
Statutory Audltor
l Trlnty Place
Midland D￿e
sutton coldr￿Id
B72 llx
Date

sr. BARNA
FOR THE
ENDED 31 D
CEfvq
024
Not
estrlcted Endow
alFu
Tota
Fund
INCOMING RESOURCES
Donors
other vOl￿ntsry donors
OperatlnE attlvltks
Interesl re￿IVed
Other In￿Me
Investment Income
2a
2b
2c
2d
59,567
5,499
S9,226
6.621
18,359
59,567
38,989
69216
6,752
18359
87,244
49398
23,670
105.159
4,590
14,562
3,273
33.490
ii,ioi
1.421
TOTAL INCOMING RESOURCES
233,995
44.722
l421
280,138
290,652
Resource5 expended
Grnnts
ActivTlie5 direttly related to the
work of the Church
Church management &
admln15tr8tion
IA21
1,421
1,399
3b
326,873
24337
351,210
344A32
14,388
14,388
13135
TOTAL RESOURCES EXPENDED
341,261
24,337
1,421
367,019
359,666
Net I0￿goIng)11nC0mIng
resources for the year
ILosses)Igalns on Investment .
Realised
1107,266)
20,385
[86 8811
(69.014
22,809
Unrcallsed
12,572
9,173
1,172
22,917
{52A221
Transfers between fvnd5
17,990
I17.9￿*)
Balances brought torward gt
l January 2024
1.977,829
408,623
51,178
1437,630
2,536,257
Bal￿Ge$ ¢ariled fol￿rd
31 December 2024
1,901,125
420,189
52,350
2.373.666
2,437.630
The note5 on pa6es 9 to 24 form part of these aetounts

ISH OF
INGT
EMBER
NCES
EEr
02
FIXED AS5Ers
Tanglble flKed asséts
I￿¢Strnent assets
42
4b
246.274
1,977.486
246,896
1,954.569
2,223,760
2,201,465
CURREhlT ASSETS
Stocks
Short term dèposlts
Debtor5 and prepayments
Cash at bank and In hahd
113.672
23,(J20
39,391
191,979
29,398
38,635
176.083
260,012
CURRENf UABIUTIES
CredIto￿. amcunts falling due
wlthin one year
26,178
23,847
NEf CVRREwfASSErs
149,9D6
235,165
NET ASSETS
2,373,666
FUNDS
Unrestricted- Other
(16,9871
133,647
Deslgnaled- RebuIldI￿ fund
5mallerfund5
1,910,004
8.110
1,837,969
6,213
1,918,114
1,844,182
1,901,127
1,977.829
Restrfcted
Endowment
9&10
io
420,189
52,350
472,539
51,178
459,801
2,373,666
2,437,630
Approved by the Parochlal Church Councll on
and sl8ned on Its behalf
Church Walden
Treasurer
2151202.5
The note5 on paw 9 to 24 fon￿ part of these accounts

THE PAROCHIALCH
H COUNCIL OF ThE ECCLE
5r. BARNABA5 ERDINGfoN
LPA
OF
Q1ELTQThEA￿QYNTs
AccoupmNG POUCIES
BASIS OF FINANCIAL STATEMENT5
The flnznclal stat•ments hhve been prepared It) accordance wlth A¢countln8 8nd Reportln8 by
Charltles: Statement of Recommended pract5￿ applicable to charities preparlng thelr accounts
In accordance wlth the Flnandal RÈportlnE Stsndard appllcable In the UK and Repybllc of Ireland
]ssued in October 2019 the Flnandal Reportln8 Standard applkable in Untted Kingdorn and
Republic of Ireland IFR5 102) Charltles Act 2011 and UK GeneraltyAccepted A￿OuntIng Practi￿.
Erdln8ton Parochlal Church Council CO￿tttUteS a publtcentity under FRS 102.
The flnancial statements have been prepared under Ihe hlstorlcal cost convenliun except for
investrnert assets. whlch are shown ai market value. The flnancial statement IncludES all
transactlons, assets and Ilablllties for which the PCC Is responslble In law. They do not Include
the accounts of church group5 that owe their main afflllatlon to another W, nor those that
are Inforrnal £atherln&5 of church rnernbe￿,
The financlal 51atements are prepared on a gDlnE ttIn￿rn basb under the hlstoricil c05t
conventlon, modlfled to include certaln Itern5 at fair value. The flnancial ststem@ntS are
presented In sterllngi whlch is tho functional currency of the chartty and rounded to ttre nearest
£1.
The signlflcant accountlnB pollcles applled In the preparatlon of these financlal Statements are
set out below, These pollcles have been tt•nslstently 8PPtled to all years presentsd unlv5S
Othe￿Se ststed
FUND AccouKnNG
Re5tr1cted Funds eompri5e (a) Income frorn end4)wments, whlch Is to be expended onty on the
restrlcted purposes intended by the donor, and Ib) revenue donations or gT)Dts for a 5peclflc
PCC actlvty Intended by the donor. Where these funds hwe unspent balances, Interest on thelr
investrnert Is c￿dIted lo the Indivldual funds.
Unrestricted Funds are Income funds, whlch are to be spent on the PCCS general purposes.
Designfrtéd Funds are general fund5 set aslde by the PCC for use In the future.
INCOMING RESOURCES
Planned Èfvlng, collectlon5 and slmllar donation5 are recognlsed when received. Tax refunds Ère
recognlsed when the InrJ)rnlng r￿Qur¢e to which they reSate 15 rece5ved. Grants and legacies
are accounted for when the PCC is entilled to the use of the resource5. thelr ultlmate recelpt Is

ERDINGTON
R ThEYE
ENDED 31 D
ACCOUNTING POLICIES CONTINUED
considered reasonably ￿rtaIn and the amounts due are readlly quantifiable. Dfvidend5 are
accounted for when declared recelvable, lrterest •s and when eccwed by the payer, All
Incomlng resources are accounted for gross.
ovemment grants were recefved In relatlon to COVID-19. These 8rants are recongnlsed at
thelr fair value of the asset rece￿ed or r8cehrable when there Ls reasongble assufdnce thai the
company will comply wlth ¢onditlons att?chlng to thern a Trd the grants wlll be recelved usln8the
perfoTmance/8CtNal model.
RESOURCES EXPENDED
Gra￿ts and donatlons are accounted for when pakl cver, or when awarded, If that award creates
a blndln8 or constructsve obllgation on the PCC The dlocesan parlsh share expocted to be pald
over Is accounted for when due. All other expendlture ts ￿nerallY recognSsed when It Is
Incurred and Is accounted for gr055,
EXPENDITURE REcoGN￿loN
All expenditure Is a¢¢ounted for on an accruals bas15 aNI has been classif￿d under headlngs thal
a88re8ate all costs related to the category. Expendllure Ss reco8n15ed where there Is a legal or
nstructlve obligation to make payments to thlrd parties, It Is probable that the settlement wlll
be required and the amount of ihe obligatlon can be rneasured rellably. It is categorised under
the followlng headlt)gs:
Expendlture on charitable a¢tivitles see note 3a and 3b; and
Other expenditure represents those Items not falllng Into the (2tegories above see note
TANGIBLE FIXED ASSErs
Tangible fixed a55et5 are stated at rnst lor deemed cost) less accumulatrd depreclatlon and
accumuEated impaim*nt losses. Cost Includes costs dlrertly Jttrlbutsble to making the asset
capable of operatlng as Intended,
Depreclatlon Is provlded on all tsnElble flxed assets, at rnte5 calcuE4ied to wrSte off the cost, le55
estimated residu?1 valuè, of each asset on a 5yStemètlc basls over ltt expected ￿Se￿j1 IFfe as
follows:
Plant artrd equlpment 33% on cost
Consecrated and benef1￿ prop8rty is not Included In the accounts In accordance wlth s.ICrf21(a}
and 1¢) of the Charltles Act 2011.
10

E PAROCHIALCHURCH
LESIASTICAL PARI
ARNABAS EAD
FO
YEAR END
I DE￿Il￿￿1￿24
NOTES
ACCOUNTING POLICIES CONTINUED
The cornpany ha5 a policy of not providing for depreciatlon on Freehold property, It15
consldered that depreciation is imm&tsriBI dueto both the very Eong useful oconomlc lives and
the hÈh resldual value of the assets.
The cornpany has a policy and PTaCtlce of ￿gUlar malrteneDce and repalr ltharge5 fDr which are
recognlsed IN the profft and loss account) such that the FreEhold property Is kept to Its
preyiously assessed standard of perforrnan￿. In additlon to thts. It Is consldered that the
Freeho￿￿ propety Is unllkely to sufferfrom economlc or technolo8lc41 ob50tescence.
The (x)mp8ny reviews the Freehold propertyfor Impairnjent at the end of each reportln8 period.
M¢)vablE church fumlshlnEs held by the Vicar and the Churchw3rdens on speclal tnjst tor the
PCC and whlch requlre a fr4GuIty for dbpo5al ore inalienable prepety, Ilsted In the Church's
Inventory, whlch can be Inspected lat any reasc>nable tlme).
IMPAIRMENT
A55ets hot measured at falr value are revlewed for ony indlcation that the a55et may be im￿1red
at each balance sheet date. IF suth Indlcatlon exists, the recovÈrable amount of the 8sseL or the
a5seVs cash 8eneratlng unlt. Is estlmated ar￿ compared to the carrylng amount. Where the
carrying amount exceeds It5 recoverable amount, an ImpBirmenl loss Is recogn15ed in profit or
loss unless the asset is carried at a revalued amount where the Impairment ID55 is a revaluation
decrease.
INVESNENTS
Investments are rea>8nised Inltlally at falr value whlch 15 normally the transaction prtce
excludlng transaction cost5. Subsequently. thEy are rneasured at falr value with change5
re¢ognlsed In 'net galn511105ses) on investments, In the SDFA hf the shares are publidy traded or
thelr falr value can otherwlse be measured reli¥bly. Other Ihvestments are measured al cost
lus Impalmient.
rrent asset investments are short term hlEhly Ilquid Investsnents 8nd are hekl at falr value.
These kn¢lvde cash on depNit and cash equivalents wlth a m8turfty of le5S than one year.
CASH AND CASH EQUIVALENTS
Cash and cash equlwalents comprlse cash on hand and other short-temi h¥hly fiquld
Investments that are re3dlly convertible to known cash and are subject to an inslgnlficant rfsk of
chanBe in value.
11

CAL PARISH OF
ST. BARNABAS. ERDINGTON
OR T
YEAR ENDED 31 DECEMBER 20
OTES TO THE AC. .
UNrs
ACCOUPUING POUCIES CONTINUED
stocks are stated at the lower (rf aJ5t and estimated selllng price less costs to complete and sell.
Cosl Includes all G05ts of purchase, costs of ccnveTrion and other c05ts incurred In brin8in8 Stock
to Trts present loeatlon end condltkjn. Cnst Is calculated uslng the fir5t-in, flrst-out fonrula.
Provlslon15 made for damaged. obstslete and siow-movln8 Stock where appropriate.
DEBTORS AND CREOITORS RECEIVABLE I PAYABLE WITHIN ONE YEAR
Debtors and credltors with no stat8d interest rate and rece1Wab￿ or payable wlthln one year are
recorded at transartlon prlce. Any losses artslnB from ImpalrmeTht are recogn15ed In expenditure.
PROVISIOP4S
Prov)slons 2re recognised when the charlty hBS an obllEation at the balance sheel date as a
result of a p&8t e¥enL It 15 probable that an oulflwi of economk benefits wlll be requirtd In
settlement and the amount can be rellably estlmeted.
TAX
The charlty15 an exempt ¢harity withln the meanin8 of schedule 3 Df the Charltles Act 2011 and
1$ consldered to pass the tests set oirt In Paragraph I Schedule 6 Flnance Act 2010 and therefore
It meets the definltlon of a tharllable eompany for UK corporatlon tax purpose
GOING CONCERN
The flnanclal statements have been prepared on a Boin8 concem basls as the trustees belleve
th* no materlal unr£rtainties exist. The trustees have considered the level of fufids heW and
the experted level of Income and expendlture for 12 months from authorisin8 these flnanclal
statements. The budgeted Inccme and expendlture is sufflaent wlth the level of reserve5 for the
harityto be able to continue a5 a 8oin8concern.
EMPLOYEE BENEFITS
When èmployees hgve rendered $eNi¢e to the charlty, short term employee beneflts to whlth
the employee Is entitled are recognlsed at the undlscounted amount empetted to be paid In
eXcha￿e for that Se￿ICe,
The chaAty operates a defineci contrlbutlon plan for the benefft of its employees. Contrlbutlons
are expensed asthey become p8yable.
12

CHURCH COU
THE ECCLESIASTICAL
ST. BARNABAS ERDINGtON
E YEAR ENDED
CEMBER
uKrs
nuÈd
INfAIMING RESOUAtÉs
INCOMING RESOURCES FROM DONORS
restrlcted
Fun&
Endowment
2024
2023
Collectlon5
Plarned glvlng
6￿1 Ald & pledged 8Mng
Income tax recoverable
Open plate
39,824
11493
39,824
11,493
8,249
34,422
7,875
7,101
59,567
59.567
49,398
13

HI
CH
Inue
INCOMING RESOURCES coMllNUED
OTHER VOWNTARY INCOMING RESOURCE5
str
Funds
DonatloTrs
5peclal
Government Grants
5,026
473
5,026
33,963
7,022
16,648
33,49D
5,499
33,490
38,989
23.670
ItKOME FROM OPERAJING ACTIVITES TO FURTHER THE COUNaL'5 OBJECTIVES
trl
Unrestrlcted B2Ltsd EDdoyLmvts TJtL
Funds
2024
Total
Café taklngs
Church Centre lettlngs
Pccfees
Fund Ralsin8
64,266
3,226
1,734
64,266
3,226
L734
82,629
2,￿8
69,226
69,226
105,159
INTEREST RECEIVED
Unrestrlcted
Restricted Endowment
nds
Fun
Total
2024
2023
General funds
Machln fund
6,621
6,621
131
4A65
125
131
6.621
131
6,752
4,590
14

THEP
URCH COUNCIL OF
EEC
TICAL PARISH OF
FO
EYEARE
BER
NOTESTO
INCOMING RESOIIRCES CONnNUED
OTHER ORDINARY INCOMING RESOURCES
Unrestrltted
En
Funds
unds
202
2023
Rent
Cur8t• Housing Contrlbution
Insurance Clalm
Sundry Income
9,706
5385
9.706
5,385
6.100
7,500
962
18,359
18,359
14,562
INVE5fmE￿ INCOME
estrlcte
owm
Fun
Total
2023
General fund5
Machln fund
Specfflc fuThJs
74,722
74,722
10,519
ILX)3
80,951
10,359
1,963
lo￿
1,421
74,722
li,￿1
L421
87,244
93,273
RESOURCES EXPENDED
GRANTS
Restrlcted Enthwment
Funds
Tota
024
Tot81
2023
Subscrlptions & donations
1,421
1,421
L399
1,421
1421
1,399
15

ThE PARDCHIAL
URCH COUNCIL
F THE ECCLESIASTICAL PARI
ERDIN
FOR
TES TO THE Accouwr
Contlnuqd
RESOURCES EXPENDED coMfiNUED
ACTivrtES DIREcfLY RELAIING TO THE WORK OF THE CHURCH
Restrict￿ Endo
me
2024 £
68,302
8,216
31,521
3,036
5,272
23
68,302
7.800
27,270
1641
3,822
DIc￿eS8n parfsh share
Insurante
HèalSn8 & D8htln
Water rates
Alarm & Security
Repalrs, Malntenance & Runnlng
Costs:
Church fabrlc & ￿ntre
Cler8y house
Churchyard
Cleanln8
Telephone & Broadband
Cl8r8y exwn5eS
Orrdnist & muslclan5
Room Hlre
Café costs
Café wages & natlcfvnal
Insurance
Church Centre costs:
Church Centre salarfes
& nhtionBI Insurance
Churth NnnSng costs
Chur¢hyard Deevelopment Cost
Communfty Hub-wa8es &
national insurnnce
Community Hub- artivity costs
Bad Debts
68,302
8,216
31.521
3,036
5,272
28,537
5.532
5A70
4269
28,537
5,532
5,470
2,269
7,480
506
2,710
8.242
35,713
2,6S2
3,360
3,199
7,605
378
2,170
7,365
IlJ31
2,710
,242
45,816
122,378
10.051
122,378
10,051
92,892
8,695
176
16.860
491
24,360
17,328
16,837
13,185
60
344N32
24R37
35L210
CHURCH MANAGEMENf & ADMIN15tIlATION
Unre5trlrte¢
iicted Endowment
Fun
Total
20
Prlntlng ststlonery &
office expenses
Bank Charges
Credr¢ card charges
Web51te
Professional charses
Depreclatlon
2,116
382
2,116
2.372
502
568
3,960
5,929
645
4,791
6.455
4,791
14,388
14,388
13,835
16

EPAR
HI
RCH
NCIL OF THE ECC
OR THE YEAR END
NO
uwr5
FIXED ASSÈTS FOR USE BYTTrIE PCC
Plant
At l Jartuary 2024
Additlon5
Dtsposals
At 31 Dereniber 2024
273,744
5,833
240,082
33.662
5033
DEPRECIATION
At l January 2024
Charge forthe year
Relating to disposals
At 31 December 2024
26,848
6N55
26,848
5A55
NET SOOK VAWE
At31 December 2024
Comparai]ve Informatlon In vegped of the proceedlngg pertod Is as follows:
At l January 2Q23
Addltlons
Disposals
At 31 December 2023
271,540
2,204
240,082
31,458
2,204
At ljanuary 2023
Charye for the y8ar
Dlsposals
At 31 December 2023
20,919
5,929
2Q,919
5,929
NET BOOKVALUE
At 31 December 2023
17

NCIL O
THE
IA
FOR THE YE
NOIES TOThEACCOU
INVESTMEMf ASSEr
2024
2023
Markel value at l January 2023
Sales proceeds frorn éisposa15
Galns/(lossl In the year- reallsed
- unrea Ilsed
1,954,569
1204,182
{220,000)
22A09
Market value at 31 December 2023
5. DEBTORS
Trade debtors
Prepayments & accrued InLDme
Other debto
5,713
5,117
11190
14,769
7.263
7A66
23,020
29J98
& CREDITORS
2023
Trade credltors
Attrnals & deferred Income
Amounts due to Thlrd Partles
Other taxes and social securlty Corts
12,689
12,202
IIA62
10,907
IA25
153
26,178
23W7
18

EPAR
CHIAL
URCH
UNCIL
. bAXNAUA5 ÉRDI
ECCLESIASTICAL PAR15H OF
T￿
R ENDED
I DEC£MBER
7. UNREsfRICFED FUNDS
Balance as at lJanu8ry
I￿terest
Investrnent In(J)me
133,647
7,769
45
150,874
43,500
1,987
GalnJ(Los$} on Investrnent
realSsed
unreallsed
Transfer from/frol deslgnated fund
Transfer from/{to} restrlcted fund
Net IncomlngloutgolnB) resources for the year
14,460
3.262
211.979
12,181
1163,1)351
5.860
{1.8981
8,838
(180,6611
Balanceas at 31 December
[16.￿7>
133.647
DESIGNATED FUNDS
RebulldlNd
Rebulldlng
2024
2023
Balance at l Janu•ry
Interest
Investment Income
L837.969
57
2,072,366
33
1,903,290
2.144,036
22,809
(108A761
1220,0001
Galnl(10s51 on inve5tment- Reallsetl
Unweali5ed
6,714
Transferto General Fund
Expendlture
Balance at 31 December
910W04
¥837,969
Srnall DeEinated funds
Community Hub Fund
Youth Fund
Flower Fund
Youth Alpha Fund
Spe¢lal P¥oJetts
4,850
2,129
2￿00
35
59
(34
8.110
Total- Desi￿atsd

EPA
LCHURCH CO
OFTHE
%t.4ARNABAS ERDIN6foN
L PARISH OF
EflDED 31 DECEMBER
THE
CCOUNTS
RESTrICTED FUNDS- BEQUESTS
Mèrk8t
To
DI
02
Grave malntenance
58
- Pearf
98
- Swindell
659
li
li
-Tumer
- Vlnwit
128
85
Sunday School oulln8slp¥tles
- Hallston
083
714
18
Memurial tablet maintsnence
. Aoljason
129
85
Grave maintenance & 8enwal
use
- Robblns
ioi
1821
77
77
- Tlll
250
5,619
152
152
Famlly grave malntenanc
- Wilkin5
21N)
4,994
135
135
Grave MaIntenan￿ & choir
ouungs
- JÈacotk
750
12
Evangelltal trainlnE
- Fowler
163
163
Total Restrlcted Bequests
21,604
582
Restrfcted Fund$- Endowment
Endcwment ats8mentation
- s￿nd¢ll
1,000
52.350
IA21
11,421)
TrBnsler to 8eneral fund
20

THE PA
CHIA
URCH
OFTH
. BARNABAS
OF
OR THE
AR ENDED
ECEMBER 2024
NOTESTO T
DU
Comparative Inlormatlorn In respert of the p￿CeedIng pEriod is ès ft>llow5;
RESTRicfED FUNDS-
BEQUESTS coTrifiNUED
In¥￿ted
Market
Incorhè
Grave Malntenance
88
57
Pearl
95
Swindell
659
416
. Turner
217
- Vincent
128
Sunlay Sthool Dutlngslpartlos
Hallston
693
15
Merngrial tablet malntenance
Grpve malrrtenance & generdl
use
- Rollason
83
. Rtsbblns
ioi
2,758
75
- Tllley
- Wllktns
5,493
Iso
150
Family 6rave rnaintenan
Grave fftintsnance & ¢holr
outlngs
Evan8elical tralnlns
200
133
133
-Jea¢￿k
750
474
io
Fowler
loo
160
Totsl Restrfcted Bequeslg
3,980
21,106
565
565
Restrfcted Fun(is- EndDwment
Endowment augment4tion
- 5wlNdell
1,000
51,178
L399
IL3991
TranSfert08￿•rll lund
565
21

THE PAROCHIAL
CIL OF THE ECCiE
sr. BARNAB
PARI
TOTH
ACCIXINTS
Conl
ed
RESTIIICTED FUND- OThER
achin Fund
2023
2024
Balance at l January
Investment inGome
Interest
Galnllloss)on Investment- reallsed
.unrea115Bd
382.133
10,519
131
351062
10.358
125
8,674
31587
401A57
394,132
Expendlture
Transfer to General Fund
Baknceat 31 December
Smill Restrlrtod Funds
Community Hub
Parsonage De¢￿at5¢n Scheme
9.169
4A25
Tptal Aestrfrtred Fwnd
The Machin fund Is a restrlcted fund and used for Evan8ell¢al causes chlldren's work.
The Communlty Hub ts a restricted fund to support the communty in actlvltles that provlde a safe
place fDT all people io grow personalty, with others In f81th, for the people and place of Erdln2ton.
The Parnonage Decoratlon Scheme15 a restrlcted fund to support repairs and decoratlng eosts of the
vicarn8e
ii.
ANALYS15 OF ASSEfs BY FUND
Unrestrlcted
e5
Restrlcted
Fub)ds
2024
Flxed èssets forchurch use
Investment fixed assets
Current assets
Current11?bllliles
6.192
299.592
(296,5931
126,1781
240,082
L216,314
461,718
246,274
1,977,487
176,083
126,178)
409,231
10,958
52,350
Fund balance
(16,9871
1918,114
420.189
52.350
2,373,666

EPA
OCH
CHURCH CO
aLOF
ECCLESIAsri
ST. BARNABAS ERDINGTON
RISH OF
I DECEMBER 21)24
NOTES TO THE ACCOUNT
Comparatfrrfe lrformatlon In respect of the proceedin8 period 1$ as follcw5'
Unrestrl
Fund
Re5
unds
2023
Flxed assets for Church use
Investment flKed assets
Cu￿errt asset5
Current liabilities
6.814
293,731
1143,0511
123,8471
240,082
1,209,6Th]
394,500
246,896
1.954,568
260,C113
123,847)
4￿1>59
8,564
51.178
Fund balance
133,647
1,844,182
408,623
51,178
1437.630
INDEPENDEMf EXAMINERS REMUNERATION
The Indep8ndent examlners remuneiallon amounts to £150012023 £2A(101.
TRIMEEY AND KEY MANAGEMENT PERSONNEL REWNERATION AND EXPENSES
The re1mbU￿￿ment of trusts?rf expenses vfis ￿ folh)ws:
2024
Number
2023
NumbEr
2024
2023
Travel
39
39
InC￿ded fjbove are £NII12023- £NII) whlch have b*n pald d1￿Ct￿t0th1rd partbs.
Barbard Ubah was the only Trustee In recelpt of a remur*eratlon and during 2023 her salary vrd5 £2,195
and the employers penskjn tt*ntrlbutlon wa5 £14. The café closed in 2023 and Barbara Ubah was made
reduDdant on 10.06.2023, her redur￿anry pay was £1302. She wa5 ￿ployed part-tlme and her role
was that of Café Supervlsor.
23

IllLEA￿L.cHUfteH COVI4£IL OFTHE E￿lA$llcAL PAIIISH OF
ST. BARNA8AS ERDINGTON
YEAR ENDED 31 DECEMBE
NOTES TO THE
UNTS
COn￿nU@d
STAFF COSTS AND EMPL￿￿ BENEFITS
The avera8e monthty number of employeEs employed durln8theyear for chartlable actlvllles 15
912(Y23- 101,
The totsl staff costs and employee benefits were as follows:
2024
2023
Wa6e5 and Salarfes
Redundancy
Soclal Securlty
Defined Pension Cost
140,398
130,465
4,248
3,121
2,349
4,787
2,685
147,870
No employees recelved tot81 employee benefits lexcludlng employer penslon ￿Sts) of more
Ihan £60,OIJO.
15.
RELATED PARTYTRANSACTIONS
re are no related partytransactlons durlng the perlod {2023 £NII).
24