Fotr lh• year¢nduU 31 lll¢e¢mhv 2024
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The Pan)chial Church Council of the Parish of Saint John the Evangelist, Cleckbe*ton Statement of finanelal aelivities For the year ended 31 December 2024 2024 Restritttd Funds 2023 Totsl Unrestricted Funds Total INCOMING RESOURCES Volun Income fro Planned giving Tax recovered C&8h collection Donations and spectal collections fromc able and anc Fundraising Community R(K)m rent PCC fees 12.990 3,713 1.837 555 12,990 3,713 1.837 555 15,966 4,759 1.692 7.569 3,457 2,433 423 945 4,402 2,433 423 3,212 4,049 ,400 me from Investments Dividends ond inlerest 1.077 1.077 656 TOTAL INCOMING RESOURCES 25.408 2,022 27,430 39J03 OUTGOING RESOURCES Mis charila Oulward giving relatin lot Common fund Church running expenses Church utiliti¢s Organists fees Clcane¢8 wages Vicaragdoffice admin costs Clergy expenses isin Fundraising costs ivin 105 105 6,351 work of hurch 6,600 5,915 2,337 .430 400 61 6.600 8.441 2.337 1,430 400 61 20,666 8.493 2,455 1,830 800 103 15 2.526 595 595 477 ank ch 148 14 162 TOTAL oufGOING RESOURCES 17J91 20,J31 41,190 NET INCOMINGI(OUTGOING) RESOURCES {beforn transfers and Asset •djustments) Transfer5 DepreGiation of ass¢ts 7017 (518) 7299 (1087) {472) (472) (536) NET MOVEMENf IN FUNDS 7J45 (518) 6827 (2,423) 55,161 52,738 FUND BALANCES AT I JANUARY 2024 FUND BALANCES AT 31 DECEMBER 21124 11,920 40,819 52,739 19,265 40JOI 59,566 None of the Parochial Church Council's activities were acquired or disconlinucd during th¢ alx)ve financial period. There were no recognised gains or losses otheT than the net movemcnt of funds for the financial periods shown above. The t¢S on pages 4 to 7 forn] part of these financial statements. Pa8e2of7
The Parochial Church Council of the Parish of Saint John the EvangelisL Cleckbeaton Balance Sbeet As at 31 December 2024 2024 2023 Notes FIXED ASSETS Tangible assets 1,107 1,579 CURRENT ASSETS Debtors 347 1,400 Cash at bank and in hand 58,849 59,196 52,108 53,508 60.303 55,087 CURRENT LIABILITIES Creditors and accruals (737) (2,348) NET ASSETS 59,566 52,739 REPRESENTED BY CHURCH FUNDS Unrestricted funds UnTestri¢ted Designated 9,807 9,458 3,850 8,070 19,265 11,920 Restricted funds 40,301 40,819 TOTAL FUNDS 59,566 52,739 Approved by the PCC on 17 March 2025 and signed on their behalf by Rev'd Helen Chamb¢rlain Chair G M RichaTdson Treasurer Page3of7
The Parochial Church Council of the Parish of Saint John the Evangelis( Cleekheaton Notes to the Financial Statements Year ended 31 December 2024 Accountin Policies Accountin Convention The PCC ts a public benefit entity within the meaning of FRS102. The fllwicial statements have been prepared under the Charities Ad 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCS, and with the Regulations true and fair view" provisions. They have been prepared under FRSI 02 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities {SORP(FRS102)). Fixed As Consecrated and beneficed property is excluded from the a¢counts by section l 0(2Xa) and (c) of th¢ Charities A¢t 2011. No value is placed on moveable church fumishings held by the churchwardens on special trust for the PCC and whi¢h require a faculty for its disposal since the PCC consider this to be inalienable property. All expenditure during the year on consecrated or beneficed buildings and moveable church furnishings, whether matntenance or improvemenL is written off as expenditure in the SOFA. Minor assets are written off in the year of acquisition. Other fixed assets are depreciated in accordance with their expected useful lives. Equipment & Furnishings - 15¥0 pa on a straight line basis Funds General funds represent the funds of the PCC that are not subject to any restrictions r¢garding their use and are available for application on the general purposes of the PCC. Designated funds are sums set aside out of general funds for spe¢ific designated purposes. Th¢y can be transferred back into unrestricted funds at any time. Restricted funds Can only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance in that fund. Restricted funds represent: i) income from trusts or endowents that may be expended only on those restri¢ted obje¢ts provided in th¢ tenns of the tntst or bequest. 2) donatTrons or grants received for a specific object or intended by the PCC for a specific purpose. Incomin resources Collections. covenants and donations are accounted for when received. Income tax recov¢rable on cov¢nants and gift aid donations is included when received. Grants and legacies are accounted for when the PCC is legally entitled to the amounts due. All other income is generally r¢cognised when it is received. oin resources The common fund request¢d by the Diocese is included as expenditure for the year to which it relates. All other expenditure is generally recognised wh¢n it is incued. 2 Transaetions with PCC Members No payments were made to PCC members in respect of their function as PCC members or in relation to any Church office held in this or the prior year. Pa8e4of7
The ParochRaR Church Council of the Parish of Saint John the Evangelist, Cleekheaton Notes to the Financial Statements Year ended 31 December 2024 3 Sums due to the Diocese St John's is in arrears with respect to the Common Fund due to the Diocese. This is an unenforceable debt and will be paid only when or if circumstances allow. The current arrears are.. 2024 2023 Current year arrears 15,719 15,719 Church Runnln Ex nses Insurance Roof inspection work Youth Ministry expenses Routine church maintenance Copyright licences Hygiene equipment leasing Communion wine Candles Plants & flowers Hygiene materials Quinquennial Inspection fee Leaving presents Offertory envelopes, leaflets, books etc. Palm Crosses 4.457 1,686 840 774 194 187 160 100 29 14 4,237 812 1,137 278 187 12 31 1,063 464 122 39 8,441 8,493 Page5of7
The Parochial Church Council of the Parish of Saint John the Evangelist, Cleckheaton Notes to the Financial Statements Year ended 31 December 2024 Ta ible fixed assets ui ment & Furnishin Community Room Church Total Cost At l Jan 2024 Additions for year Disposals for year At 31 Dec 2024 12.438 9.772 22,210 12,438 9,772 22,210 reciation At l Jan 2024 Charge for year Less depreciation on disposals At 31 Dec 2024 11,600 173 9,031 299 20,631 472 11,773 9,330 21,103 Net Book Value at l Jan 2024 838 741 1,579 Net Book Value at 31 Dec 2024 665 442 1,107 Debtors 2024 2023 Fund raising Planned giving Rents ¢¢]Vable Cash to bank Donations 89 58 39 10 599 801 347 1,4(Kl Creditors 2024 2023 All payable from unrestricted funds Due within one year Church utilities Held for other charities Organ maintenance Organists, fees HMRC - gift aid error 340 228 114 55 600 380 1,368 737 2?48 Page6of7
The Paroehial Church Council of Ihe Parish of Saint John the EvangelisL CleeltheatOD Notes to the Financial Statements Year ended 31 December 2024 Movement in funds Balance at l Jan 2024 Incoming resources Outgoing reSoUrS Transfers Batance at 31 Dec 2024 Unrestrithcd General fund Assets 2.271 1,579 3,850 23.833 (17,404) (472) (17.876) 8,700 ,107 9,807 23,833 Rental a¢wunt Organ fund 7.265 805 8.070 ,575 (187) 8,653 805 9.458 1,575 (187) estricted Tower & roof repair fund Working with kids Garden of rest appeal abric fund Carers Café Lommunity room Choir fund 10,212 4,670 1,575 21,659 2.250 945 (1.686) 9,471 4.670 1.575 22,736 1.396 Juo 1.077 (854) 450 40.819 450 40.301 2,022 (2.540) Totsl Fu 52,739 27,430 (20,603) 59,566 eserves It is the standing wlicy of the PCC that a balance equivalent to six months ordinary expenditure should be maintaind on unrestricted funds as a ¢ontingency reserve. io in mmltments The PCC has oximmitments to pay instalments under operating lea5e5 expiring: 2024 2023 Within one year In 1-2y¢ars In3-5years 187 47 187 187 47 234 421 li itsl commitments No capital commitments had been made as at 31 Deccmber 2024. Pa8e7of7