THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN CHURCH, LINDLEY, HUDDERSFIELD Trustees Report and Financial Statements For The Year Ended 31 Docembor 2024 Reostered Charlty No: 1134388
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN CHURCH, LINDLEY, HUDDERSFIELD Index Pages Trustees Annual Report Independent Examiners R8POrt statement of Financial Activtlies Ststement of Financial Positi'on Notes to the Accounts 9-15 Page 2
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY. HUDDERSFIELD ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Administratlve Information Sl Stephen's church is situated in Lidgel Street, Lindley, Huddersfiekl.11 is part of the DM)cese of Leeds in the Church of England. Correspondence shoukl be sent to the Vicarage, 2 The Ckxk Tower. Ltyl StreeL Lindley, HUddetsfd HD3 3JB. The Parochial Church Cwncil {PCC) is registered With tr Chatthes Commissi)n, Registration No. 1134388. PCC members have served l January 2024 to 31 Dember 2024 and to the date of this reFA)rt. Priest4n<arge Revd Abbie Palmer Lay Pastoral Minister Card Ramsden Regned 281412024 Churthwardens Exryofficio member of the PCC Rebecca Black from APCM 2814r2024 AY1 year tem Deputy Churchwardens Dr lan Booth from APCM 2015r2023 2 year temi SLttanne Cunningham from APCM 201512023 for 3 year te ResvJned 719r2024 Representatives to Deanery Symd MarN Donaklson {reapp)inted from APCM 201512023 for 3 year temi) Exofficio rnemb8rs of tr PCC Mrs Vanessa Stevrdrt {from APCM 201512023 for 3 year lemi} Elected members Mr Gnn Stewart (VK&Chair) {reappointed from NPCM 151S72022 for 3 year tem)) Mrs Kate Chambedan Iapinted fr(#n APCM meetiThJ 281412024 for 3 year term) Mrs Heike VehliTrJ (reappointed fn)m APCM 2814r2024 for 3 year temi) Mrs Karen Frank (from APCM 2015r2023 fcf 3 year temi) Mr Graham Large (from APCM 2PJ4r2024 for 3 year terni) Mr David Sargent (tr APCM 281412024 for 3 year tem)) Cwted ffmber5 Re¢d Rthrd IDic*l sIr1 (from PCC meeb'NJ 715r2024 1 year kn) Page 3
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN. LINDLEY. HUDDERSFIELD ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 {coTrt.) Structure, governan and management The Parochial Church cNcIl is a corpjrate bcty eslabliskEd by the Churth of ENJLaThl. Memtws of the PCC a either exdfiao or elected by the Annual Parcchial Church Meeting IAPCM} in acoydance ¥th the Churth Rewesentstion Rules as ameThJed on 20th April 2014. Al Church attendees a enLYAiraged to register on the ElectrKal RCAI and sland fcr election to the PCC. The tharity is controlted by the Churth of Engknd measu$, the Parcthial Churth Cwnals {PLx¥ers} Measure 1956 as amended and the Chur¢h Represenlation Rus. The Parochial Church Cc4Jncrl, together %th the Vicar and Churchwardens, may InSt funds at their discretion in accordance wth the Trustee Act 2000- subject to any restrctions attathir¥J to Woes or gMts. VaTiOUS tequests lo the PCC restrct the Parish to spending onty irthme and the Leeds Dictese hold these fuTrds in trusL The PCC operates through a number of committees and suWr(MJps which meel between fvll meelings of the Churth Council. Standlngcommlttee This 15 the only commrttee required by taw. tt has Frt)wer to transact the business ofthe PCC bet*een meetings sutyect to any directtons given by the Council rnitorS income and exendre. Banknrs Virgin Money Cltheat( The cperatIVe Bank Skelrrwsdde CCLI Lorxlon Indendent Examlnws Alan D(xld FCC& West Yorkshire CommuntyAc£<>untsrKy SeNice CIO Page 4
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTIC PARISH OF ST. STEPHEN. R•¥W olllw y• • Px4 of¥w PCC S1al thè roolftnl r•thl gr•# trAwdJ *lth Llndhy Chw¢h Of Eryknnd Inlant ScPthl SuThlty18th hty2Q25 11105/2025 oi Page 5
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD Independent Examinevs report to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of St. Stephen, Lindley. Huddersfield I report to the charity trustees on my exarnination of the accounts of the chanty for the year ended 31 December 2024, which are set out on pages 7 to 15. R•sponsibilities and basis of report As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (Ihe Act'l. I report in respect of my examination of the charity's accounts as camed out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515)(b) of the Act. Independent Examinerfs statement I have completed my examination. I confim that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1. COunting recdS were not kept in respect ol Ihe chty as wuir&J by sectiLm 130 of the Charities ACL. 2. the accounts do not acccKd ¥th those records, ¢N 3. Ihe accounts do not comply wth the apphcable requirements Ing the f¢Jm and content of COUnts set out in the Chanbes IAccounts and Reports) Regvlatscffts 2008 other than rouIre$t that the accounts give a'true and lair view, which is not a matter CCSided a5 part of an indwdenl examinati(M. I have no concems and have come across no other matters in connecb'on with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Name.. Alan Dodd FCCA Date.. 27-Ma*25 West Yorkshire Community Accounting Service CIO Stringer House 34 Lupton Street Leeds LS10 2QW Page 6
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD Statemont of Flnanclal Actlvltles (SOF For the year ondlng 31 Dec•mbof 2024 funds fund¥ fvnds fund• 210) 21bl 21c) 2{dl £0 £76.153 £0 £169.519 £118,751 £1.319 £0 £1.319 Investm8nts £2.653 tJ,395 £4.185 £784 £34.313 £0 £35,097 Tot1 In¢om• £98.122 £0 £111,861 £0 £209.983 £122,936 E¥pendhurn on.. Ralslng fuThJs 3(al 3(bl £2,127 £81,948 £0 £128.646 £210,$94 t.448 3(¢} £0 Totsl •xp•ndltur• £0 £128.616 £0 £214,076 £99,520 11 £706 £0 £113 £319 £1,138 £1,57S N•t Incom• I l•xp•ndllurn) T• b•for• trnn•f•r £11398 £0 41fj.672 £319 42.955 .991 Transffw¥ Gross tr8nr8 betrA•en fid9. In £196 £81.310 £81. £11,564 -£81.506 -£11,564 48.882 £0 -£74.624 £0 £0 N•t movement In fund¥ £4712 £319 41955 £24.991 Ron¢11/Oft offund• Tot•1 fund• brought for••nl 13 £0 £38801 £15.510 £111.318 £86,327 Total lunds ThI•d lo41d 12 £fj4,119 £28A15 £15029 £108.363 £111 J18 Page 7
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD stst•m•nt of Flmndal Poshlon A• It. 31 D•¢Mib•r 2024 Total Y•tsl X23 r•nObk• 10 £fO £X,11Q £14.429 £48,797 £47,6 £14.J29 .34 .691 £5.04& 047 £18. 248 £37,25S C•¥h •t 8& •tryl t1442 £817 £10.127 fz41 J,Th UU.729 £Mi £15 £12 £111 Unrpslrt¢tad 12 .117 £•4.11? trhoT £28.418 12 talA1e 12 £15.•19 £15.829 £16.$10 TOTAL PAI AINDS 117 .162 £111 J11 SWed". Aev. Abble Palmer Prlest4n4haT8e Churchwarden Dityd 17105/2Jgs Qoas.
Notes to the accounts for the yoar endod 31 December 2024 1. Accountlng pollcles Basls of a¢countlng These accounts have bèen prepared under th8 histoncal cost )nVen1x)n with items recognised at cost or transaction value unless otherwise slated in the relevant note(s) to these accounts. The financial ststements have been prepared in accordance with the Statement of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102> (effective 1 January 2019) and with the Charities Act 2011, and in accordance with the Church Accounting Regulations 2006 goveming the individual accounts of PCCS. The charity Constitutes a public benefft entty as defined by FRS 102. There has been no change to the accounting poliaes since last year. No changes have been made to the accounts for previous years. Golng conrn The trustees are satisfied that there are no material uncertainties atKJut the charitys abilty to continue. Incomlng resources All inming resources are induded in the Statement of Financial Activities (SOFA) when the charity becomes entitled lo the r850urces, it is more likely than not that the trustees will receive the resources and monetsry value can measured with sufficient rèliabilty. Grants and donatlons Grants and donations are only induded in the SOFA when the charity has unconditional entruement to the resources. Where grants are related to perfom)ance and specific deliverables, they are accounted for as the Charity eams the right to nSideratiOn by its perfomance. Investments Fixed asset investments are stated at market value at the balance shèet date. Th8 SOFA indudes the n8t galns and bsses arising on revaluations and disposals throughout the yBar. Expendlturo and Ilabllltles Expenditure is recognised on an accmal basis as a liaknlty Is incurred. Liabilities are recognised vthere it is more likely than not that there is a legal or constructive OblatiOn committing the charity to pay out the r8sources and the amount of the obligation can be measured with reasonable certainty. Page 9
Notes to the aecounts for the year ended 31 December 2024 1. Accounting policles contlnu•d Taxatlon As a charity the organisation benefits from rates relief and is generally exempt from income tax and capitsl gains tax but not from VAT. Irrecoverable VAT is induded in the cost of those rtems to which it relates. Tanglblo flxed assets Consecrated or benefice property In so far as consecrated and benefice property of any kind is excluded from the statutory definition of '¢hariV by Section 10(2)(a} and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements. Other tangible fixed 8s$ets $ting mora than £1000 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown al the valu8 to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expècted useful economic lives as follows: Project and office equipment: over 5 years Noticeboard.. over 10 years Sound Equipment.. over 5 years Fund account5ng Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the ternis of an appeal. Endowment funds represent those assets which must be held permanenty by the charity, principalty investments. Income arising on the endowment funds Can be used in accordance with the objects of the Charity and is included as unrestricted income unless restrictions have been imposed by the donor. Any capital gains or losses arising on the investments fonTr part of the fund. Inveslmenl management charges and legal advice relating to the fund are charged against the fund. Further explanation of the nature and purpose of each fund is included in the notes to the accounts. Lea5e3 Rents under operating leases are charged on a straight4ine basis over the lease temi or to an earlier date if the lease can be determined without financial penalty. . Page 10
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD Notes tothè Fin8rKid Slat I¢1J) year 31 2024 2. Incomlng R•Jourc•s TclA3)24 TIl 21al Voluntsry kn¢¢m• pln GtlrwJ £1.14] £31761 £0 £36,482 £0 £1,140 £33.621 £10.132 £10,132 £9.858 £0 £7.651 £0 WA 1,542 £0 £26178 £6.C(• £0 £3 £11 £l0.(rfJO £3YAI £11,X £10.D)) £5,C(O £0 £0 £13.651 £74241 £0 £87.892 £32,879 £12.4 £1, £317 £12,815 £1,Y)2 £16,945 D)rMfrcffl h•1 £13.81X) £0 É317 £14,117 £19,349 £1 £1,C44 rJ,949 £2,121 rJ223 Ir1r0rn bjwa £0 £5.066 £5,378 Gfft Ald R•¢o¥•r•d £15.649 £0 £455 £16.104 £17,W2 £0 £76.153 £169,519 £116.751 21bl Oth•rtr•dlry •¢tt t1.319 £1,319 £1.319 EO £1.319 21¢) Inv•8tsMnts £1.395 £4.018 £4.185 £2.653 £1.395 £4.048 £4.185 21dl Oth•r IrKom• Ih ryrcltr* £19. £14J&) £19, £15.134 £0 VAT Redabm £784 £0 £7 £31.313 £35.097 Totsl Incomlng rnsourc Th8rt may b? mirKff di8ueparKies in thè totsl¥ dug to the pence not bwrwj shcrh £91.122 £121936 Paoe11
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD Notes to the Finan(a&l s1alerrts Ic(xrtinu&Jl Fty y8areThling 31 D¢M3]24 3. R•sourc•s Exponded T(1I2024 Tcdd2023 3111 Cost of G•)er•tlng Funds Fundr2isirq TRdmg- ChurchAthrftièS T-01] Q522 Q127 £0 £0 £0 £0 Total •xpendltur• on G•nwathw Funds 3) Ewdlthrn on Church Adlvti Path Shw• £0 £0 £2,127 £41,C £41,Lb)) £41,[ £41.C(t) £0 £58.4 S•lm&W É3.649 £1,047 staff £0 £4,333 £2,140 £782 £0 £0 £782 £791 £0 £0 £3.978 Church Iltsslon & Evinylsm Etn & Tr•r £0 £0 £0 £977 £0 £977 Chur¢h upkw olw¥k Church •upkeèpdseNc8sIFwl•l £182 £0 £0 £182 £135 and nwsicl £1,412 £1.412 £1,n5 £1.594 £0 £1.594 £1.870 Cl¥Jr¢h admlnlstrallon and upk••p Church. Ibministrat'm costs Church. Maintaftance & upkeep Church-VehKJe cc6ts Church. Insurance ¢0sts Chwch. E¢lriL7ty Church- G8$ a079 Q079 £1.919 £12,M7 £l.C1 £0 £13.4&9 £17,7 £0 £5.748 £5.748 £5,46D £2018 £2.018 £1,851 712 £3,712 £3.147 clr¢h- Water Churth. TeWth8 & Broathrvj Church. £0 £207 £252 £1,1 £0 £30.570 £31,133 Major repalrs and other promy costs Church rnajcy re £127.$55 £127,815 £0 £127. £127.815 Totsl Exp•ndlbJr• On Ch Acbvlb 31cl G0mIa costs Ind8pendont Examinor3 Fees £81.919 £128.646 £210,595 ,148 £0 £0 T*)tal R•sour¢es Exp•nded £15A31 É12&616 £214,on £99.520
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY. HUDDERSFIELD Notes toth? FinarK4d Slatements IcThtNwII yw 31 DecM)ber 2024 4. Current A81•ts Fur FLTr 2024 41al O•btor¥ a Pr•p•)ry £1, E6,&81 Pr•pa s8r¥ics Total b10Th & PT•paym 41bl Short l•rm d•pMIts £0 £579 £417 £2,415 £7,4eil £6,787 £824 £0 £6,935 £1,CiXI £1.( £1.LW Total short t•mi d•postts £7223 £1PX £9.D47 £16,rA3 4t¢l¢uh at B•nk hnd £21,11 £65.649 £,685 Petyf £21,7C6 £44.543 £66,249 £37255 Totsl CuTrntAtset¥ £Z4,915 .811 £1.001 U2.756 £#.125 5. Llablllllos Amounts falling du• wlttrdn on• y• DBF FS ¢ars Lls(yeti(¥)ary FuThJ £0 £22 £22Xt ubl"e$ ts.rp)2 E5,W2 Loan from Leeds DK¥xan Bwd ofFin Totsl £5.(4YJ £1.484 £11252 £13.n6 Athounts faulng du• •ft•r )n• ye•r Loan frthn Leeds Bowd Totsl 6. Trustees Remuneratlon & Expenses £0 Tgtal £0 £78Z 7. Rolated parties glvlng Trustees and crwd8d pers$ gr¥ Totsl £11,595 £23,581 £IONAI £11.595 £23,561 8. Operatlng leases Expected fviur8 minimum lease payTlS on the photocower overthe rémin¥vJ Ile of the lease anatysèd into the period in Ihe coMminI falb d. Wthin ore In tr third lo fith mduv £1, £1W&J Q040 £3.( £3.CfAI £4.0 9. Funds ld as Agènt (li5170bcmry Fu Therè may miTry disueyths in tr to SIVA Page 13
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN. LINDLEY. HUDDERSFIELD Notes tothe FinancEal Staiem8nts [tinUe(lI the yearwth$ 31 Dec4mbw2024 10. Tanglbh Flxed Assets N¢tiubo•rd It cost Q520 Less Deweu8tKfj Ngt value Q016 Sound Syst•m •1 ¢ost Less Depr•ual¢n N•tvah £i0,e63 £2133 £0 TX•l Tanglbk Flxed A¥wts £10,546 11. Flx•d Ass•t Inv•$tm•nt TflAI 2024 Total 2023 r¢ al 1 JwW14 L¢ss'. di$kwlsatr4wyiryYab +¥alldbxll.' M¢gwnllthsl Carryrfng valu• at 31 D•e•mb•r2024 £29,404 £3.745 £14.51D £47,659 £46.oe4 £0 £113 £318 £1,137 £1,575 £30.110 £0 £3.858 £1£ 828 £48.796 £47,659 12 Fund Anatysis Fund 83kn•a5 at I nu 2024 Im4strthtgwnsl Baknc$ 8sat21 (b&se51 Dec4rrtér2024 G•n•rnl Fund £57.407 £57.407 .122 £96.122 -£8.687 £7C6 £7C6 £64,117 £64,117 8eU R•patr Fund £7,934 -£55.149 £113 £5.45J Rf•)fFw 127.975 E81J10 £15.031 FWJ £0 £19. -£19,474 Kltlo•s Gfant £0 ,401 £0 £113 £0 £28.418 £111,&2 -£128,645 £6.687 CCLA DeF1 Eth CCLA EnduAd I £1.Cthl £5231 £158 LA EndryAvJ2 .912 £21 £3,933 t)¢1$ Hh Oryan & Chtyr £517 £13 £574 £15 Chufr FuTrJ £3,415 1k$¢n B¢qt £574 £0 £15 Totsl Erthd £15.510 EO £318 £15.828 TOTAL E111.318 £1.137 £108,363 8•11 R•palr Fynd. prN8M t(wards rnknnl ofts (hx( ilh c(ts. Buildlngs Fund. prowsion ttxards maiy capltsl r)Jsts. iJIng of ¢ rtd. Transkrwt is Fur Roof Fund. womsion t{ardS r¥4ac4rwloftr thurth r¢ Poreh Fund. tmrds the 8wnb.al repairs tothe dry8 caused bthe entrarth FA%th. Trnrthf rArt P)IF as tr c¥ntsaL invoud toth ts r1 work and the pxch Icgether Klrkl••$ Grnnt. Funds receNod from Kjthes CnCil to OFrab a sdme There rnay te mwxYthswrKies in tt totak to tr* not twng sh Page 14
THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ST. STEPHEN, LINDLEY, HUDDERSFIELD Stat¢ment of Flnanclal Actlvlts NLe 13: year 31 DecMr 2023 Income and endowm•nts from: Tot•12023 3(al 1.191 £118,751 In¥8strwts 21¢) 21rf) £3.770 £415 £4.185 £0 T¢tsl knttyn• £14936 Exp•ndlture on: 'ng fvnds lal £1) £0.971 £2,127 £87,477 3(¢1.6.7 Total Exp•ndllure £10275 Galnsllosses on Inv•stmènt asvts £1.3WJ £1.$75 N•1 In¢om•l•xp•ndllur• r•$our¢ b•for• tr•nsf•r £4475 £• 26 e24,991 Tr•nsf•r¥ £11 £0 £11. 11,[64 11. Oth•r r•¢ognlMd galns I Iosms Gwn$ r8valuaticffl, assets. charitys use £0 m0ment In fvnd• £11039 E9m 526 £24991 Totsl Fund$ brought forward £41Jll Q8J23 Trnnsfgrs betWn fund• (from prnvlaus y•ars) Totsl Funds carrf forward £57M7 • £1&51Q £111.311 Thwe may be mrKrdiSris in Ih tiaL# ¢*Je to the p8rKe 51 Page 15