The Parish Church of St Mary the Blessed Virgin Burley in Wharfedale ANNUAL REPORT and FINANCIAL STATEMENTS of the PAROCHIAL CHURCH COUNCIL for the year ended 31st December 2023 Mr Phil Bishop Mrs. Val McKenzie Mr. John Spencer Mr John Spencer Ms. Lis. Merrick Mr John McGhee Vicar Church Wardens Treasurer PCC Secretary Independent Examiner
PAROCHIAL CHURCH COUNCIL OF ST MARY THE BLESSED VIRGIN BURLEY IN WHARFEDALE Index to Iho 2023 AG¢ounts Indèpèndent Examlners Report Troasur•rs Report Page 1 Balanc• Sh•et Page 2 Nots$ to th? Finan¢lal Slatem•nts for the Year Endlng 31 December 2023 Page 4 Flnancial Ststement 2023- Incoming Rosources Page 5 Flnancial Statomant 2023- Resour¢6s Allocatsd Page 6 Flnanclal Statèmont 2023- SL Costs and Fixed Ass•ts Page 7 Flnancial Ststement 2023- Gifts to Mlsslon and CharSti08 Pago 8 Budgets for 2024 Pago 9 Parlsh Centre Flnanclal Report 2023 Page 10 Mothers Union Flnancial Report 2023 Page 11 Ladles Group Flnanclal Report 2023
PAROCHIAL CHURCH COUNCIL OF ST MARY THE BLESSED VIRGIN BURLEY IN WHARFEDALE INDEPENDENT EXAMINERS REPORT This report on tho accounts of the PCC for the year ond 31st Deeembér 2023 This report on Ihe aoUnt5 of the P.C.C. for the year ended 31st December 2023. which are Set out on pages 1 - 8 is in reS¢t ol an examination carrled QLrt under Regulation 3{31 of the Church Aceounting Regul811¢)ns 1997 and 8.43 of Ihe Charltles Act 1993. R•$p•ctlv• r•$ponslbllltles of trust••$ and •xaminer As the m•mbeTS of the P.C.C. you are r8sponsitAe for the preparation of the a¢¢ounts' you consid&r that the audii r•quirement of Regulation 3{3} of the Church Accounting R8gulations 8fKI section 43121 of the Charities Act 1993 Ilhe Act) not appty. 11 is my responsibility to issue this rgport on those accounts in accordance with the terms of Regulation 25 oflhe Church Accountlng RegulaticSI997 ond Rggulalit)n 7 of the Charitl$s (Accounts & Reports) Regulation5 1995. My examination was carried out in occordance wilh the Genèral Oirection given by the Charity Commission under se¢lion 43171(bl ol the Act and lo be found In the guidance from the CBF. That examinallon includes a review of the accoUnn9 record3 kept by the PCC and a comparl$on of the accounts wfth Ihosfr r?rds. It also indudes considering any unusual items or disclosures In the accounts and seeking &xplanalK)ns from y1 as trustees concerning any 8u¢h matters. The procèdures undertaken do not provide all th¢ 8vidence that would be requlrèd in an audit, and Mnsequenly I tlo not express 8n audit opinion on Ihg view given by tho accounts. Indop•nd•nl examln•rfs statement In connection with my gxaminatton, no matter ho$ come lo my att0n1.. whlch gives me Te850nable cause to belièv& that in any material respect to requlrements lo kggp accounling records in 8c¢ordance with section 41 01 the Act,. and lo prepare accounts which accord wlth the accounting records and comply wSth the requir¥ments of the A¢t, as aL80 Contain in the Church ACCOUnng Regulations 1997 have not bean rnet. to which. my opinion, attenlKin $hould be drawn in orderto enablè a proper understsnding of Ihe accounts to be reached. Date.. IndeFendent Exami
PAROCHIAL CHURCH COUNCIL OF S. MARY B.V. BURLEY IN WHARFEDALE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 ACCOUNTING POLICIES The financial ststements have been prepared in accordance wllh the Church Ac¢ounting Reuulatlons 1997 togeth9r with appli¢ab18 accounts.ng slandards and the Charities SORP. The financial slalemènls have btr8n prepared under the historical cost convention except for the valualK)n of Investme assets, whSch are shown at market val. Funds GenorBI lunds represent the fund5 of Ihe PCC that arenlsubject to any restrictions regarding their use and are available for opplication on Ihg 98neral purposès of the PCC. Funds designated fora particuLgr purpose Lyts)e PCC are also ynrestricted. Tho accounts Miclude Iransack*n8, assets, and liabililles for whlGh the PCC is r8sponsible In law. They do not include the a¢counls of church groups that owè Iheir Ma affthatK)n to anoth8r body nor those that are informal gthrings of Church members. Incomlng R•sourceJ Voluntary inGom& and capital sou$$ Collections 8re r8cognk8ed when received by or on behawof the PCC. Planned giving receivable undèr covenant ts rgcognised only wh8n receivrfl. Income tsx recoverable on covenants or giftald donotions 18 recogrlsed whèn the income Is recognlsgd. Grants and1ac lo th9 PCC are account¥d for a5 srth as th8 PCC is rnrytrfied ofits leg81 entitlement andlhe amount due. Funds raised by the fets. ggrden party, and slmilar events ars a¢counled forgross. Salgs of bcKJks and magazines from tha church bookstall are accounted forgross. otherordlnaryincom8 Rentsl Inwne from Ihe lethng of church premlse$ is regnised vthen the rentsl is due. Income from ik)V8Stmerts DNidends and interest 8re occounled for when receivable. Tax recoverable on such Income is recognlsed in the same a¢wunling year. Gams andlossÉs on mveslmnls Realised gain5 OT losses are recognised when investments aro $old. Unrealised gains or108ses are 8ccounled lor on revaluation of investmgnts on 31 D8cember. R•sour¢u Us•d Granls Grants and donations 8re aCcted for when paid over, or when awarded, If Ihat awaril creat0$ binding obligation on the PCC. Activit didIY ffl8b.ng lo the wort( orthe Church. The Dio¢e$an Sha is accounted for when payable.Any unpald at 31st De¢gmber is provlded for in th8seawkas an operational {though not a leg81} liability and is shown as a creditor in the Balan¢& Sheet.
Flx•d Ass•ts consecled 18nd 8nd bUIldg$ and movablfr ChUh lumiture Consecrated and beneficed property Is exeluded fromlhe accounts by $.96(2}1a} ofthe Charitle$ Act 1993. No value Is placed on movable church furnishing$ held by the churchw8rden8 on s181 trust lor the PCC 8nd which require a faculty for dispos81 Since IhePCC considers this to be Snalienable PTopety- AJI expenditure incurred duriThJ tho year fm consecrated or boneficed buildiThJs and movable church fumlshings. whether maintenance or Imprgvemenl. is writton off as expendilure in the SOFA oThJ seporately dlsclosod. otherfix1us, fitiws andoifKe equipment Equlpm8nt Used within the church premises ss written off Sn the year of purchase. Inveslm8nts Investments are valu8d al morkgl value on 31 D¢¢0mb8r 2023 or on the latest infomiotJn avaiL4b. Cunvnt èssel$ ArrUnts owlng to the PCC on 31 0ecernr 2023 in respect of fees. rents or other incom& ¥e shown as debtors less provision for grUnts that may prove uncollectsble.. Short-lerm deposils include cash held on deF)sil eilh6r wilh the C8F ChurGh of Engla1 Fund$ or at the bank.
PAROCHIAL CHURCH COUNCIL OF ST MARY THE BLESSED VIRGIN BURLEY IN WHARFEDALE TREASURER'S REPORT 2023 This is my thSrd Treasurèrs Rew110 thé APCM. the report has again been pul together with the invaluable help of Duncan Watts. who again has assisted with some of the more technical aspects of the accounting profession. We must also thank our examiner John McGh8e who has stepped in tu provide the necessary independence to these accounts and to Sally for allowing him. The day-to-day operation of the church has generated 8 substantial foss of around £30.000. We did however pay our parish share in full. Thls is by far our greatest expènse, and I know from conversations with the dlocese how grateful they are that we continue to pay thls. Allhough this looks substantial tt is artlficially held at a lower amount than the Diocese would like, due to a maximum percentag8 of any church income that can be paid through the Parish Share. This loss Is substantial and in the long temi unsustainable. As ycw hMII be aware there has been a serviGe and presentation on the issues of the church finances at a recent service. I hope this was infomative and allowed the congregatlon lo be b6tler infomied on the present financi21 difficulties. As set out in the last years report the coming ye8rwll see SignifnI cost increases asso¢ialed with the purchase of energy and ongoing support to the Parish Centre. Unless we generate a significant in¢rease in bookings at th& Parish Centre the ongoing losses will n&&d to be subsidised by the Church. The overall balance sheet has redUd by around £30,000 mainty due to the losses we have incurred supporting the church and the parlsh centre and their day to day operation. It is hoped that in the coming year we can reduce the amount spent on the maintenanGe of the buildings however wth both buildings and especial the thurch the work is often unexpected and is required lo allow the church to run and not to deteriorate. Can I thank all the people who help me with the finan$ of the church, to Val McKenzle for the envelopes, for Jason Atkinson for dealing with the collections, pelty cash and transferring this to the bank and also to Karen Selby for taklng on the ro18 of Parish Centre treasurer. Can I finally thank everyone who contributes to th6 ongolng finances of the church, èlther through individual donalions or the Central giving Scheme. John ncer Treasur8r
PAROCHIAL CHURCH COUNCIL OF ST MARY¥ THE BLESSED VIRGIN BURLEY IN WHARFEDALE BALANCE SHEET 2023 2023 2022 FIXED ASSE Tanglblo Fixed Assg$ts 131.000 £ 131,(0 CuffenlAssests 248,556 £ 281,354 379 556 £ 412.354 UABILITIES Amounts FailirKJ wrfhln 1 year 3,250 £ 5.320 376.306 £ 407,034 Movément 30,728 £ 142,740 General RtWe$ 3111212023 CuTTenl A¢¢ount IPCC) Deposit Ac¢ount l Funds Pre Payments 75.551 £ 169.262 £ 3.74Q £ 87.021 174.579 19.754 248.556 £ 281.354 Approved by the Parocia chh Council on IF. olp. £0 And Sied on its 8ehaM ty P..£
PfvMOCHi4L CbmIR¢HCOUIOF&71UR• THE BLE¥gEOVIRGIII OURLEY IN WI1NAFEDe )TE$TOTHE FIN411¢LSTATE1IET.1•rth• y•¥hdlhg 3tM212Q21 IN¢CrfIING REaOL4ICES 20r2 HBnned GIYing- Cethfdl Pl¥d Grwing.S11Aerfs &wng- EThvokP•S 62,109 £ 8.345 É 1,932 £ Sb,041 345 e 1,932 £ 2,352 lecUDnS.OpènPIo Cdlo¢1ths.OCIth1 2A93 £ 17 1 IM4 £ 2,081 17 E 7,171 £ 5,537 Beou•sl LrfE Tim Ghl? Floww FegbvAI 47, 2.159 25317 £ 23,217 25,474 ,74B £ 105.215 E 151,489 13rartts-ISe¥ Page71 FrierthofStMurys Fees. Beptsm, w9ddwSI FBrAI Donati 10(¢bww0r I09 S&1 A019 sh CèTrtre Cothbvli 677 £ 1,095 1.175 3.554 206 t 3.5 212 255 Rgnt 497 Othqrlrt¢wi• lOGDNIFIè VAT Rrydained 321fj E 188 £ 3.216 3.404 £ 827 TOTl¢011E 112AS8 £ I¥M17 £ 14164 NrA• 1 Nott2 Notp3 AnbL1p¢d IDt¢)mB tax R4t4Vdfèbb &frornthÈ ifubolre%**of P•Th%h VYkTr••wrw Wil be4¢cwnkdonRecdpi
PIR0¢HL¢vRcH cfyJNCILOF STIW¢Y BLESSEOROIN NOTh5 TOM FINAMKlALSTATEIIEIIT.l•riheweTrll 31M2R•23 RESOLfftCES ALLOCl4TED TOTALS 4nis-Mls lon andcharfta 1.938 E 5.535 ¢ Firrfng And CMr¢h 8Kleti 4,624 £ 1•.1$• thd• Inihg Accwntsl 4624 £ 7.473 £ 12.097 t2.ogy 3b Pkrikh Shors Y2.191 E 91191 £ .102 2,612 1.294 E 1.294 t ,0 £ H8atlng. LlOhofvJ, Water 1Ufdn¢8 .161 E 2.494 £ S.252 £ 14.4W £ 770 £ 522 £ 94 £ &252 £ 14490 £ 770 E 522 t 221 E 3,349 £ •72 E 195 £ IA99 £ 3.557 8.264 ftewr8a R•rvw?Is ArthtgclsfÈqS INowPBn 7[dIrfn9) orll r•part DitvciDrot FhJ$lclOrganlst 3.Y5 £ 972 £ 195 £ 1.499 £ 4.215 1.053 EryhjYe PenwIN1 l Fam1iy¥Vopkor 2.730 35.D29 £ 31•29 t 27.5?7 Chwth Lh$fAbJ PAto tho VarParth MIr11t110T Par*h c•nv•lAAnaper Ptth OhThcè SLgUDnary 8.916 t 1,OG6 £ 2.111 £ 1.030 £ 12227 £ 12327 £ 5.T46 PAEquiprn¢nt CompuwEquipmwt 3Q7 t 20 £ 49 8¢ok9 bs9 £ SY f Cha$ Patsh tsntre 2,139 .637 TOT RESOURCES USED 7A73 £ 1S1.45• boLrynce 30.728 TOTNL 0EmEp 30.726
PROCHL4LofLfftCH COlINCOF4T fiARf•ThEgLFSSUIVIRGIM BURLEYWIIIIARFEDJLE IIOTE$TOTHEFIIIA14KL3TATÈm£NT.1tythe •r•dIng#lltA25 STISFCOST8 2Q2J 2022 AdrniiWroT Ownlsi F4mltyWorks Ppri5h Ctntrè MaNy•r 151 £ 4215 £ 3A85 4215 2,141 £ 1181 14517 £ 9,951 FDW ASIIETS FOR USE BYTHE K¢ Fatld L•n¢ Buiblinr DMn*d C051111r2fy¥J 131.Q 131.QO 000 Valw #JJ122023
PAROCFW¢HiXtCH ¢tyJN¢IOF¥Thw¢f4T BLÉSSEDWRGIN BURLÈYIII Y4TrIAPFEDIiE NOTES TOTHEFIIIIJIKM STATEMENT-forthD>llr•ndlny J111¥1023 Om TO MISSIOIINJID ¢MAMnES $(NICES OF Q Rulvkibd Funds 2•23 2022 PCC Grem èwd4dl 4.557 E 4.ODD 4.601 219 257 Chr SoM¢O 1•.14 9.07Y ¢knts 4.000 357 soo 500 600 750 1.027 t 500 t 1.•27 £ S £ BLYlsylTwd• Fthdlpfrrtt K*fyDSchr BtOSth 34T £ 7SD É 347 £ 750 £ A350 £ CornmuntyTNs1 fvtty 3250 250 InnChyrchE> otley chiOn R9 Hub BLvlgyCOVID i•lel I.ODD 1.000 2.1rM) 750 2$4 I.QLh) 5rx) Dlabews &Cty Urn?n Bra4T0CIthEl MiB8b?n Grth9 2265 1285 £
ST AIARY'S PARISH ceNTRE BURLEY IN VhlARFEDALE ACCOUNTS TO THE AP¢M 2073 INCOME 2023 2022 Room Hlre Open Door Sales of Card Phot(wiying Donnation5 Depo$ilAKount Interust GAnts 8,144.52 t 19,747.55 675.37 £ 996.54 22,942.00 TOTAL 8,819A9 £ 43,686.09 EXPENDITURe Insurance Water Rates Electricity and Gas Cleaning Plus NET C(puter SeNic TV Lken Phone$ Photocopyin9 Costs Consvmablvs Imndow Cleaning Safety and Malntsnan• Cenire Manager C08ts Poty Cash Cuppa Cake 853.84 £ inc bel¢ in¢ bgkn¥ 273.36 £ 4,251.79 £ 426.88 £ 280.61 £ 2.028.41 £ 159.C¥) £ 470.81 £ 1.976.89 £ 434.02 £ 330.c(I £ 1,018.90 £ 621.80 £ 812.98 633.92 3.7S2.41 2.391.92 255.10 1,980.44 159.00 433.21 1,492.40 091.12 300.fKI 3,261.46 3.730.80 1.199.65 t S24.72 other 4.758.94 £ 917.28 Sub Total 19.08&90 £ 39.923.04 Con61wcltrJn Works inCfvrtO¢ts le88 4,078.80 £ 18,286.28 TOTAL 23,163.70 £ 56,209.32 Summary Deficit I Surplus (Day lo Llayl Defict I Supluj Inc CoTrlnJction End of Year 8ank Balane DeposrtAccount 95h n Hand olal Funds al the ETh1 ofNpril tO,26S.01 £ 14.343.81 5,444 90 £ 15,832.10 £ 9.00 £ 21286.00 £ 3.352.Sl 14,523.23 12,835.05 15,832.tKI 28,227.43 Treasumi Karen Seby P J Spencor
Burley in Wharfedale Branch Mothers Union Reipts and Payments- Year endlng 31st December 2023 Incorne Subscriptions Strawberry Teas Donation Other Total Xi23 £390.LKI £300.00 £10. 2022 £336.00 £190.00 £20.00 £71)0. £546.00 ExPendIre Sub5 to Diocese Big Give Christmas Challenge Total £390.C £300.C(I £690.00 £336.00 £200.00 £536.(N) Attountsummary Opening Cash plus Bank Balance Income during year Expenditure during year SurpluslDeficit generated in year End of Year Cash in Hand End ofyear Bank Balance £170.68 £700.00 £69D.00 £ID.00 £61.97 £128.51 E546.00 £536.00 Eio.00 £52.17 £128.51 Branch Treasurer Linda J Nelson Accounts authorised by
Ladies Group Receipts afbd Payments- Year ending 31st December 2023 Income Door Total 2023 £102 £102 2022 £42.00 £42.(M) Expenditure Refreshments Speakers Total £15 £170 £185 £38.(K) £70.00 £108. Account Summary Opening Cash plus Bank Balance Income during year Expenditure during year Surplus/Deficit generated in year End of Year Cash in Hand End of Year Bank Balance £829.94 £102.00 £185.00 £83.00 £73,00 £713,94 £895.94 £42.CrfJ £108.00 £66.00 £16.00 £813.94 Branch Treasurer Linda J Nelson Attounts authorised by