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← The Parochial Church Council Of The Ecclesiastical Parish Of All Saints' And Salutation, Blackwell, Darlington

2023-12-31-accounts

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT

AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

Registered Charity Number 1134833

All Saints' Church Ravensdale Road Darlington DL3 8DT

Incumbent:

The Reverend Jennifer Croft The Vicarage 104 Blackwell Lane Darlington DL3 8QQ

Bankers:

Barclays Bank PLC 27/31 High Row Darlington DL3 7QS

Independent Examiner:

A W Luckett Bcom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road Darlington DL3 7RT

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

Page
PCC Report 1 - 8
Independent Examiner's Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Financial Statements 12 - 23

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Parochial Church Council presents its report and the financial statements of the charity for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Charities Act 2011.

Objectives and activities

All Saints’ and Salutation PCC has the responsibility for co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. As well as that of All Saints’ Church and its grounds, the PCC has maintenance responsibilities for Salutation Hall and grounds, Salutation Road.

Public benefit

The charity’s aims and achievements are set out within this report. The PCC has complied with the duty under Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission and the PCC have paid due regard to this guidance in deciding what activities the charity shall undertake.

Church services

Our community and church aims at all times to provide full and accessible church services for both those who live in the parish and visitors. The incumbent, The Reverend Jennifer Croft, together with the PCC, the Ministry Team and volunteers from within the congregation provide services and resources for this Parish. Despite the recovery challenges post-pandemic experienced across all churches, we believe that we continue to engage with the Mission Action Plan (MAP) priorities of the Church which include:

At our Sunday worship we have maintained the use of Zoom, first introduced during the pandemic to livestream services, so that we can offer ‘hybrid church’ (physical or virtual attendance), referred to by the Church of England as ‘Stay at Home’ church.

For those who don’t own computers or have a way to connect to online services we continue to distribute ‘service summaries’ each Monday. These include the readings from the previous Sunday’s services, together with the sermon and are delivered in person by a team of volunteers. These are very warmly received.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Our uniformed organisations and their families continue to be invited to Parade services throughout the year, including Mothering Sunday and Remembrance Day. Sadly, one of our three Brownie Packs has relocated to a neighbouring church hall as we could no longer accommodate their increasing number of Brownies.

Social activities continue to offer essential opportunities for fellowship amongst the congregation and within the wider Parish and community. These include the Parish lunch enjoyed by more than 40 participants every month. These, together with the coffee mornings, are an important means of limiting social isolation. We also enjoyed quizzes, a Burns Supper and the return of the annual Harvest ceilidh for the first-time post pandemic. In addition we hosted a local touring theatre group which, together with our Summer Garden Party and Christmas Fayre, also offered opportunities to engage with the Parish and wider communities.

A weekly group continues to meet via Zoom to study the Bible together. The Vision Day in September 2023 highlighted a need to develop further discipleship opportunities. A working group together with the Ministry team have been tasked with developing opportunities to be introduced in early 2024.

A healing ministry introduced in 2022 continues to be offered as part of the 10.30am holy communion service on the first Sunday of the month.

There is a prayer group that meets monthly and provides an ongoing prayer forum for private requests in the parish and for those for whom we regularly pray. There is also a mid-week prayer group to support the ministry of the church.

Café Church, which was introduced following the three-year Partnership for Missional Church (PMC) programme, has continued on a bi-monthly basis on a Sunday afternoon and has a small but loyal congregation.

We have continued to develop a greater presence in our community through our website and our Facebook page and we now also have a church WhatsApp group which enables communication, connection and friendship.

Unfortunately, the Community Connections/Outreach group was unable to reconvene following the APCM as the new PCC established its committees and its roles have been picked up by individuals and other groups within the church community. It is hoped that this group can be re-established in the future.

The Millennium Centre (managed through a separate limited company) and Salutation Hall continue to be an important way in which this Christian community serves the needs of the wider community in which it is set. Both the centre and the hall are well used and provide invaluable service to the community. A team of buildings and grounds volunteers care for these buildings, as well as the church and its grounds, and progress of works is reported to the PCC.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Green Action Group continues to promote our care of God’s Creation leading the work towards achieving Eco-Congregation status for the Church. We currently hold the Silver award. Members of the group have shared their experiences with Deanery Synod members and other congregations.

With an ageing congregation and a parish profile that indicates a high proportion of older people, this is an area of ministry that continues to grow. The pastoral care group, consisting of the Vicar and a retired ordained minister, a qualified lay pastoral minister and a group of parish visitors, supports this vital ministry through regular pastoral visits in the home, care homes and hospitals together with bereavement visits.

Service summaries, developed during the pandemic for those who don’t own computers or have a way to connect to online services, continue to be produced and distributed each Monday to those who are unable to access church services. These include the readings from the previous Sunday’s services, together with the sermon and are delivered in person by a team of volunteers.

We continue to offer the ‘Bereavement Journey’, a 5-week course as part of a rolling programme in support of people who have experienced bereavement both recently and in the past. Earlier groups have evolved into a monthly support group.

Fortnightly Holy Communion continues to be offered in Abbeyfield (an assisted living residence). We also provide monthly Holy Communion in the Garden Care Home.

This is an area that, as a Church, we continue to strive to improve and was an area highlighted for further work by the Parish Vision Day. A range of communication methods are in use, including the website, Facebook and MailChimp. In addition leaflet drops about the Summer and Christmas Fayres, together with the Parish Christmas card, are delivered to all households in the Parish. Additional individuals have been trained to support further development and updating of the Church website. Church notice boards have also been replaced and updated to increase the visibility of activities and services within church buildings.

The Parish Magazine has been revitalised over the past year by a team of three editors who actively seek articles from a wider range of contributors. This publication (11 editions per year) is a vital source of information and interesting content for the readership and feedback has been very positive.

The Parish Vision:

“To Grow God’s Kingdom through All Saints’ and Salutation, Blackwell”.

We believe God is calling us to do this by:

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

The Parish Vision was first developed in 2009, revisited in 2011 and refreshed when the Parish Profile was written in 2014. In May 2016, there was a Parish meeting to look at the Parish Vision and the current situation in the church and how this informs our plan for mission in the future.

A Parish Vision Day was held in September 2023 to review the Parish Vision and revisit our priorities. Our Parish profile demonstrates that we have a larger than average elderly population and there is a growing number of socially isolated people, not just the elderly, but also adults living on their own. The meeting considered this ageing profile and how we might support this going forward acknowledging that we needed to explore the profile and needs of our Parish further than time permitted on the day. There was agreement that the vison statement and the three priorities are still broadly applicable, but the meeting highlighted that further work is needed to develop specific and achievable priorities within each priority area.

A working group led by the Vicar has been convened to take this work forward. An initial suggestion that came from the Vision Day was to promote the activities of the church and hall user groups as part of the annual Parish Christmas card, which is delivered to every household in the Parish. A stall at the Christmas Fayre also sought to promote the activities of the church and the hall user groups. The Ministry Team has considered ways to promote discipleship which will be taken forward in 2024.

Pre-School

The All Saints’ Blackwell Pre-school continues to thrive under the leadership of Amanda Summers and her team. The most recent Ofsted inspection (2022) reported that the Pre-school is outstanding in all areas and highlights:

“Children thrive at this lovely pre-school. They demonstrate high levels of independence and confidence and show that they thoroughly enjoy their time at the pre-school. Staff know children extremely well and plan exciting activities that ignite their curiosity. For instance, children show fascination as they watch caterpillars, using their magnifying glasses. Children's behaviour is impeccable. Adults set clear expectations for children's behaviour. They model respectful relationships excellently. Adults are very responsive to children's emotional needs and children make strong bonds with adults. Children thoroughly enjoy playing together. Close friendships are evident throughout the pre-school. Children take turns, discuss their ideas and work collaboratively. For example, children work together to hold a pirate flag up in the wind and say, 'Let's hold it up. Three, two, one!' “

“Children benefit from adults who have a deep understanding of each child's needs. Children who need additional support receive this is quickly and effectively. For example, plans are put in place so that all staff know how to help children to make progress and referrals are made to other services for support, such as speech and language therapy.”

Parents and carers continue to speak very highly of the Pre-school and all the staff.

Related Parties

All Saints Millennium Trust (Darlington) Limited is considered to be a related charity.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Financial Review

Total receipts on unrestricted funds were £106,065 (2022: £122,932) with total expenditure on unrestricted funds amounting to £115,539 (2022: £129,164) giving a deficit of £9,474 (2022: £6,232).

Unrestricted Planned Giving reduced further to £54,159 (2022: £57,584), which continues to be very disappointing.

A total of £105,791 (2022: £120,923) was spent to provide the Christian Ministry helped by the main part of this, our payment of parish share to the diocese, being reduced to £60,000 from £70,000 in 2022. We remain happy to pay this large amount in parish share as it largely provides the stipends and housing for the clergy within the diocese.

The Restricted Funds deficit amounted to £4,219 (2022: surplus £1,015). This included the result of our Pre-School, which unfortunately, made a deficit in the year of £4,554 (2022: surplus £1,015).

We are particularly proud that in 2022 Ofsted awarded it ‘outstanding’ in all areas.

The overall net deficit of £13,693 is a very disappointing result for the year (2022: deficit £5,217).

Unrestricted reserves decreased by £9,474 to £72,804 while restricted reserves decreased by £4,219 to £54,216 giving overall reserves of £127,020. (2022: £140,713).

Full details are provided in the financial statements.

Reserves Policy

It is the policy of the PCC to maintain a balance on unrestricted funds, if possible, which equates to approximately six months’ unrestricted payments, excluding the parish share, to cover emergency situations that may arise from time to time. It is our policy to invest our long-term funds balances with the CBF Church of England Deposit Fund and Unit Trusts.

\

Structure , governance and management

The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC.

Committees of the PCC

The PCC operates through several committees which meet between full meetings of the PCC and whose proposals must always be agreed by the PCC before being put into action (except in the case of the Standing Committee). It is usual for each of these committees to be chaired by a churchwarden, a pro-warden, or the incumbent.

Standing Committee

This consists of the incumbent, churchwardens, PCC Secretary, PCC Treasurer and Planned Giving Treasurer. It is the only committee that is required by law. It has the power to transact the business of the PCC between its meetings, subject to any directions given by the Council.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Finance Committee

Aims to support both treasurers to develop effective stewardship of all the church’s various financial resources including Planned Giving and to develop monitor and report on the annual budget. It also ensures that our insurance cover is adequate and it takes responsibility for any recommendations that are necessary with our insurers. This committee is responsible for pursuing ways of financing future enhancement of the church building. It also monitors the finances of the Pre-School Group. It ensures that the PCC complies with charity commission obligations, and ensures the church has relevant and workable policies for staff guidance. This committee advises the PCC on all required policies.

Buildings and Grounds Committee

Is responsible for the care and upkeep of the church and its grounds and Salutation Hall and its grounds. It is also responsible for ensuring that any recommendations of a quinquennial report are implemented. It also undertakes, on behalf of the All Saints’ Millennium Centre Trustees, the care of the day-to-day maintenance of the Centre.

Community Connections Committee

Helps the church to communicate the Christian message to the people of the parish and to minister to their needs. This outreach is expressed in lay pastoral care, a ministry of welcome, written and electronic communication, evangelistic initiatives, charitable giving and educated concern. It is responsible for developing the church’s concern for the needs of the wider society and world and making connections with the wider community.

Social Committee

Organises and co-ordinates social occasions throughout the year that give church members an opportunity for fellowship. Some of these events will raise money for PCC funds. One event in each year may raise money for a special local charitable cause that is different from others supported by the parish and one event may be offered free of charge to the local community.

Pre - School Executive Committee

Chaired by the Incumbent, this committee manages and oversees the running of the Ofsted registered Pre-School Group.

Salutation Hall Management Committee

This committee manages the running of Salutation Hall.

Ministry Group

Chaired by the Incumbent and independent of the PCC structures, though working in partnership with them, this group acts as a support group for the clergy (including the retired clergy who exercise a ministry in the Parish) and the Readers and Pastoral Assistant. It evaluates and monitors learning opportunities within the parish.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Green Action Group

This group helps the church to appreciate individual and shared responsibility for global warming and to relate this to the Christian faith. The group aims to encourage the church and wider community to move to a simpler, more sustainable lifestyle that will protect all God’s creation and ensure justice for all God’s people.

Risk management

The PCC has a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

PCC Meetings

The full PCC met six times in the year with an average attendance of 17, which represents approximately 71% of the full membership, including the co-opted members, secretary and treasurers. Sub-committees and groups met between meetings and their reports and proposals were discussed by the full PCC.

Administrative Information

All Saints’ Church is situated in Ravensdale Road, Darlington. It is part of the Diocese of Durham within the Church of England. The Parochial Church Council of the Ecclesiastical Parish of All Saints’ and Salutation Blackwell, Darlington (PCC) is registered as a charity. The Registered Charity Number is 1134833.

Membership

Members of the PCC are either ex-officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Representation Rules, with the secretary, treasurer and members of the Reader team co-opted at the first meeting of the year. During the year the following served as members:

Clergy: The Reverend Jennifer Croft Incumbent and Chair Wardens: Mrs Sandra Whiston Vice-chair Mr David Smith Pro-Wardens: Mr Michael Fryer Mr Jonathan Barker from 31 May 2023 Diocesan Synod Members: Mrs Pam Davison BSc FCA Dr Colin Price

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2023

Deanery Synod Members: Mrs Eileen Auty Mrs Clare Curran until APCM Mr Michael Shepherd Mr Nick Auty from APCM Readers: Mrs Debby Gill Mrs Susan Leatherbarrow Prof Keith Whiston Mr Kevin Winkworth Mr Andrew Young Secretary: Mrs Sheila Walton until APCM Mrs Eleanor Winkworth from 31 May 2023 Treasurer: Mr Peter Davison BA FCA Planned Giving Treasurer Mrs Clare Curran Electoral Roll Officer: Mr David Smith Safeguarding Officers: Mrs Sandra Whiston Mr Michael Fryer Elected Members: Mrs Julie Denham Mr Andy Hopkins Mr Ian Groves Mrs Alison Barker Mr Jonathan Barker until 31 May 2023 Mrs Alison Mannion Mr Ellis Leatherbarrow Mr Nick Auty until APCM

Sandra Whiston Churchwarden and PCC Vice-chair 21 March 2024

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INDEPENDENT EXAMINER'S REPORT TO MEMBERS OF THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON (PCC)

I report to the members of the PCC on my examination of the accounts of the Parochial Church Council of the Ecclesiastical Parish of All Saints' and Salutation Blackwell, Darlington (PCC) for the year ended 31 December 2023.

RESPONSIBILITIES AND BASIS OF REPORT

As the members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the PCC's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I confirm 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. accounting records were not kept in respect of the PCC as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

A W Luckett Bcom BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road Darlington DL3 7RT 21 March 2024

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted Unrestricted Restricted Total Unrestricted Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2023 2023 2023 2022 2022 2022
INCOME AND ENDOWMENTS FROM: Note £ £ £ £ £ £
Donations and legacies 2a 74,374 115 74,489 88,706 - 88,706
Charitable activities 2b 6,395 48,257 54,652 12,397 55,466 67,863
Investments 2c 25 70 95 4 7 11
Other trading activities 2d 25,271 220 25,491 21,825 - 21,825
______ ______ ______ ______ ______ ______
TOTAL INCOME AND ENDOWMENTS 106,065 48,662 154,727 122,932 55,473 178,405
====== ====== ====== ====== ====== ======
EXPENDITURE ON:
Raising funds 3a 9,748 - 9,748 8,241 - 8,241
Charitable activities 3b 105,791 52,881 158,672 120,923 54,458 175,381
______ ______ ______ ______ ______ ______
TOTAL EXPENDITURE 115,539 52,881 168,420 129,164 54,458 183,622
====== ====== ====== ====== ====== ======
NET INCOME / (EXPENDITURE) (9,474) (4,219) (13,693) (6,232) 1,015 (5,217)
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD 82,278 58,435 140,713 88,510 57,420 145,930
______ ______ ______ ______ ______ ______
TOTAL FUNDS CARRIED FORWARD £ 72,804
 54,216 127,020 £ 82,278
 58,435 140,713
====== ====== ====== ====== ====== ======

The notes on pages 12 to 23 form part of these accounts

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

BALANCE SHEET AS AT 31 DECEMBER 2023

2023 2022
Note £ £
FIXED ASSETS
Tangible assets 5 6,749 358
______ ______
CURRENT ASSETS
Bank accounts 125,568 140,344
Cash in hand 2,720 2,313
Debtors 6 13,057 11,435
Stocks 109 154
______ ______
141,454 154,246
Creditors
Amounts falling due within one year 7 (21,183) (13,891)
______ ______
NET CURRENT ASSETS 120,271 140,355
______ ______
TOTAL ASSETS LESS CURRENT LIABILITIES 127,020 140,713
______ ______
NET ASSETS £ 127,020
 £ 140,713
====== ======
PARISH FUNDS
Unrestricted 8 72,804 82,278
Restricted 8 54,216 58,435
______ ______
TOTAL FUNDS £ 127,020
 £ 140,713
====== ======

Approved by the Parochial Church Council on 21 March 2024 and signed on its behalf by:-

Sandra Whiston Peter Davison Churchwarden and Treasurer PCC Vice-chair

The notes on pages 12 to 23 form part of these accounts

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Basis of Accounting

The financial statements of the PCC, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland effective from 1 January 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The financial statements have been prepared on the going concern basis under the historical cost convention. The trustees have reasonable expectation that the charity will have adequate resources to continue in operational existence for the foreseeable future. The trustees believe that it is appropriate to continue to adopt the going concern basis of accounting in preparing the financial statements.

The principal accounting policies adopted in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Financial reporting standard 102 - reduced disclosure exemptions

The PCC has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Tangible Fixed Assets

Depreciation is calculated so as to write off the cost of the tangible fixed assets by equal annual instalments over their estimated useful life as follows:-

Organ and sound system

10% per annum

Consecrated and benefice property is not included in the accounts in accordance with s.10(2)(a) and (c) of the Charities Act 2011.

Moveable Church Furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property listed in the Church's inventory, which is available for inspection.

All expenditure on play equipment and other fittings for the Pre-School is written off at the time the expenditure is incurred.

Stocks

Stocks are valued at the lower of cost and net realisable value.

Administration Costs

All administration costs are borne by the unrestricted fund.

Grants receivable

Revenue based grants are credited to income when the charity becomes entitled to the grant.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2023

1. ACCOUNTING POLICIES

Funds

Unrestricted funds are funds that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC.

Restricted funds may only be expended on the specific object for which they were given.

Income

Planned giving, interest, collections and similar donations are recognised when received. Tax refunds are recognised when the income to which they relate is received. Grants, legacies and pledges are accounted for when the PCC has entitlement to the funds,it is probable that the income will be received and the amount can be measured reliably. All income is accounted for gross.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the PCC to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The parish share is accounted for when due. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of financial activities in expenditure.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.

Taxation

The charity is exempt from taxation on its charitable activities.

Significant judgements and estimates

In the application of the PCC's accounting policies the trustees are required to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

The judgements (apart from those involving estimations) that the trustees have made in the process of applying the PCC's accounting policies and have the most significant effect on the amounts recognised in the financial statements are as follows:

Depreciation - Depreciation is calculated so as to write off the cost of an asset, less it's residual value, over the useful economic life of that asset. An estimate of the useful economic life of assets is detailed in the depreciation accounting policy. The value of depreciation charge in the year was £159.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the actual outcome. There are no key assumptions or sources of estimation uncertainty that have a significant risk of causing a material adjustment to the current amounts of assets and liabilities within the next financial year.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

2 INCOME AND ENDOWMENTS FROM:

2a Income from donations and legacies

2a Income from donations and legacies
Unrestricted Restricted Total Total
Funds Funds 2023 2022
Voluntary income £ £ £ £
Planned giving:-
Envelopes, covenants and Gift Aid 54,159 - 54,159 57,584
Tax reclaim 13,807 - 13,807 16,340
Collections (loose plate) 5,627 - 5,627 12,204
Special Charity collections 216 - 216 1,321
Donations and Legacies 565 115 680 1,257
______ ______ ______ ______
£ 74,374
 115 74,489 88,706
====== ====== ====== ======
2b Income from charitable activities
Church activities
Occasional offices 6,395 - 6,395 12,397
All Saints Blackwell Pre-School (see note 15) - 48,257 48,257 55,466
______ ______ ______ ______
£ 6,395
 48,257 54,652 67,863
====== ====== ====== ======
2c Income from investments
Interest receivable £ 25
 70 95 11
====== ====== ====== ======
2d Other trading activities
Activities for generating funds
Fundraising (see note 12) 18,910 220 19,130 15,545
Salutation Hall income (including £1,000 Designated 2022) 4,189 - 4,189 3,926
Sundry income 2,172 - 2,172 2,354
______ ______ ______ ______
£ 25,271
 £ 220
 25,491 21,825
====== ====== ====== ======
Total Income and Endowments £ 106,065
 £ 48,662
 £ 154,727
 £ 178,405
====== ====== ====== ======

Total income and endowments was £154,727 (2022: £178,405) of which £106,065 (2022: £122,932) was unrestricted and £48,662 (2022: £55,473) was restricted.

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THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

3 EXPENDITURE

3a Raising funds

EXPENDITURE
Raising funds Unrestricted Restricted Total Total
Funds Funds 2023 2022
£ £ £ £
Fundraising (see note 12) £ 9,748
 - 9,748 8,241
====== ====== ====== ======
Charitable activities
Church activites and expenses
Charitable and Mission giving (see note 13) 1,396 - 1,396 6,042
Parish share 60,000 - 60,000 70,000
Clergy expenses 315 - 315 363
Church running expenses 10,776 - 10,776 13,424
Cost of services 3,267 - 3,267 3,181
Church maintenance 807 - 807 1,379
Insurance 968 - 968 878
Salutation Hall (£770 designated) 3,118 - 3,118 1,998
Salaries, wages and honoraria 15,119 - 15,119 19,002
Sundry costs 5,588 - 5,588 393
Administration costs 2,978 - 2,978 2,853
Depreciation 159 - 159 160
Independent Examination 1,300 - 1,300 1,250
All Saints Blackwell Pre-School (see note 15) - 52,881 52,881 54,458
______ ______ ______ ______
£ 105,791
 52,881 158,672 175,381
====== ====== ====== ======
Total Expenditure £ 115,539
 52,881 168,420 183,622
====== ====== ====== ======

3b Charitable activities

Total expenditure was £168,420 (2022: £183,622) of which £115,539 (2022: £129,164) was unrestricted and £52,881(2022: £54,458) was restricted.

4a STAFF COSTS

STAFF COSTS
Wages and salaries 10,435 45,817 56,252 57,493
Pension costs - 563 563 501
______ ______ ______ ______
£ 10,435
 46,380 56,815 57,994
====== ====== ====== ======

Throughout the year the PCC employed a Parish Secretary and a Director of Music. Both of the positions are part-time and no payments were large enough to attract Social Security costs.

All Saints Pre-School employs 5 staff (2022: 6 staff).

No employees received benefits of more than £60,000.

15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

4b MEMBERS' REMUNERATION AND EXPENSES

The members neither received nor waived any remuneration during the year (2022: £Nil).

The members did not have any expenses reimbursed during the year (2022: £Nil).

5 FIXED ASSETS

FIXED ASSETS
Organ
Tangible (all unrestricted) and
Sound
System Total
£ £
COST
At 1 January 2023 18,200 18,200
Additions during year 6,550 6,550
______ ______
At 31 December 2023 24,750 24,750
====== ======
DEPRECIATION
At 1 January 2023 17,842 17,842
Charge for the year 159 159
______ ______
At 31 December 2023 18,001 18,001
====== ======
NET BOOK VALUE
At 31 December 2023 £ 6,749
 £ 6,749
====== ======
At 31 December 2022 £ 358
 £ 358
====== ======

The addition is the cost of a new sound system installed in church using money from a Designated Fund

16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

6 DEBTORS

DEBTORS
2023 2022
£ £
Tax recoverable 2,898 2,300
Other debtors 10,159 9,135
______ ______
£ 13,057
 £ 11,435
====== ======
CREDITORS - amounts falling due within one year
2023 2022
£ £
Accruals 9,423 3,573
Deferred income 10,890 9,018
Other creditors 870 1,300
______ ______
£ 21,183
 £ 13,891
====== ======

7 CREDITORS - amounts falling due within one year

17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

8 MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
1 At
January
2023		 Incoming
resources		 Resources
expended		 Transfers 31 At
December
2023
£ £ £ £ £
Unrestricted funds
General Fund 46,278 106,065 (114,769) 6,550 44,124
Designated Fund 36,000 - (770) (6,550) 28,680
______ ______ ______ ______ ______
82,278 106,065 (115,539) - 72,804
______ ______ ______ ______ ______
Restricted funds
Clavinova Fund 950 - - - 950
Choir Fund 1,351 115 - - 1,466
Bennett Memorial Fund 1,623 - - - 1,623
Open the Book Diocesan Fund 70 - - - 70
The Jane Tulip Memorial Fund 105 - - - 105
Pre-School Fund 50,621 48,327 (52,881) - 46,067
Green Action Group Fund - 220 - - 220
General Building Fund 3,715 - - - 3,715
______ ______ ______ ______ ______
58,435 48,662 (52,881) - 54,216
______ ______ ______ ______ ______
TOTAL FUNDS £ 140,713
 £ 154,727 £ (168,420)
 £ -
 £ 127,020
====== ====== ====== ====== ======

The Designated Fund established by the PCC includes two legacies received in 2021 with a total of £35,000, which at the request of the two families will be used for future projects when agreed by the PCC. A new sound system was installed towards the end of the year at a cost of £6,550 and was capitalised. The fund also includes £1,000 received in 2022 and designated for use in Salutation Hall.

The Clavinova Fund holds the money raised several years ago for the provision of a clavinova at Shepherds Dene.

The Choir Fund was established to raise money to provide items for use by the Choir.

The Bennett Memorial Fund was established in memory of one of our previous organists, Nick Bennett.

In 2014 the Diocese of Durham provided £650 to the 'Open the Book' team to provide it with resources to carry out its work.

The Jane Tulip Memorial Fund was established by her parents in memory of Jane who died in 2018 and had been a member of the congregation for many years.

The Pre-School funds are restricted, as all monies received are either from the local authority as grants or are fees paid by the parents of the children at the Pre-School.

18

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

8 MOVEMENT IN FUNDS - continued

The Green Action Group Fund was established to raise money for use by the Green Action Group.

The General Buidling Fund had previously been included within creditors and was reclassified by members of the PCC as at 31 December 2021. It was established by a donation for expenditure that was never fully utilised and will be used,at the donor's discretion, for future specific projects.

Comparatives for movement in funds

1 At
January
2022		 Incoming
resources		 Incoming
resources		 Resources
expended		 Resources
expended		 Transfers Transfers 31 At
December
2022
£ £ £ £ £
Unrestricted funds
General Fund 53,510 121,932 (129,164) - 46,278
Designated Fund 35,000 1,000 - - 36,000
______ ______ ______ ______ ______
88,510 122,932 (129,164) - 82,278
______ ______ ______ ______ ______
Restricted funds
Clavinova Fund 950 - - - 950
Choir Fund 1,351 - - - 1,351
Bennett Memorial Fund 1,623 - - - 1,623
Open the Book Diocesan Fund 70 - - - 70
The Jane Tulip Memorial Fund 105 - - - 105
Pre-School Fund 49,606 55,473 (54,458) - 50,621
General Building Fund 3,715 - - - 3,715
______ ______ ______ ______ ______
57,420 55,473 (54,458) - 58,435
______ ______ ______ ______ ______
TOTAL FUNDS £ 145,930
 £ 178,405
 £ (183,622)
 £ -
 £ 140,713
====== ====== ====== ====== ======

19

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

8 MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined movement in funds is as follows:

1 At
January
2022		 Incoming
resources		 Incoming
resources		 Resources
expended		 Resources
expended		 Transfers Transfers 31 At
December
2023
£ £ £ £ £
Unrestricted funds
General Fund 53,510 227,997 (243,933) 6,550 44,124
Designated Fund 35,000 1,000 (770) (6,550) 28,680
______ ______ ______ ______ ______
88,510 228,997 (244,703) - 72,804
______ ______ ______ ______ ______
Restricted funds
Clavinova Fund 950 - - - 950
Choir Fund 1,351 115 - - 1,466
Bennett Memorial Fund 1,623 - - - 1,623
Open the Book Diocesan Fund 70 - - - 70
The Jane Tulip Memorial Fund 105 - - - 105
Pre-School Fund 49,606 103,800 (107,339) - 46,067
Green Action Group Fund - 220 - - 220
General Building Fund 3,715 - - - 3,715
______ ______ ______ ______ ______
57,420 104,135 (107,339) - 54,216
_ _ _ ______ ______
TOTAL FUNDS £ 145,930
 £ 333,132
 £ (352,042)
 £ -
 £ 127,020
======= ======= ======= ====== =======

20

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

9 ANALYSIS OF NET ASSETS

BY FUND

BY FUND
Unrestricted
Funds		 Restricted
Funds		 Total 2023
£ £ £
Tangible fixed assets 6,749 - 6,749
Current assets 76,348 65,106 141,454
Creditors (10,293) (10,890) (21,183)
______ ______ ______
£ 72,804
 54,216 127,020
====== ====== ======

10 RELATED PARTY TRANSACTIONS

During the year, the charity made recharges for services of £4,160 (2022: £2,277) to a related charity, All Saints Millennium Trust (Darlington) Limited.

11 LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2023 2022
£ £
Within one year 1,397 1,397
Between one and five years 3,841 5,238
______ ______
£ 5,238
 £ 6,635
===== =====

21

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

2023 2022
Note
Donations Surplus/ Surplus/
FUNDRAISING Income Expenses Total Paid Out (Deficit) (Deficit)
£ £ £ £ £ £
Garden Party 2,363 (293) 2,070 - 2,070 -
Christmas Fair 4,003 (215) 3,788 - 3,788 3,672
Parish Lunch Club 14a 2,518 (1,454) 1,064 232 832 293
Magazine 14b 1,101 (1,620) (519) - (519) (494)
Ladies Fellowship (excluding bank interest) 14c 2,372 (2,281) 91 200 (109) 155
Tea and Coffee 14d 790 (187) 603 - 603 654
Flower Fund 14e 355 (304) 51 - 51 164
Social Committee 14f 2,259 (968) 1,291 - 1,291 1,356
Badminton 14g 188 (188) - - - -
100 Club 14h 1,585 (1,215) 370 - 370 466
Bell Ringing 14i 261 - 261 270 (9) 3
Circle Dancing 14j 808 (720) 88 100 (12) (165)
Parent and Toddler 14k 307 (303) 4 - 4 -
Men's Group 14l - - - - - -
______ ______ ______ ______ ______ ______
£ 18,910
 (9,748) 9,162 802 8,360 6,104
====== ====== ====== ====== ====== ======

12 FUNDRAISING

Summary

Income 18,910 15,545 Costs (9,748) (8,241) __ ____ £ 9,162 £ 7,304

22

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF

ALL SAINTS' AND SALUTATION, BLACKWELL, DARLINGTON

NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31 DECEMBER 2023

13
CHARITABLE GIVING
PCC : Childrens Society
North Park Care Centre
Family Help Darlington
Alzheimers UK
Cancer Research UK
St. Teresa's Hospice
Ukraine Appeal
Macmillan Nurses
Parkinsons UK
NHS Blood Transplant Charity
British Red Cross Ukraine Appeal
British Heart Foundation
Leukaemia UK
Cancer Support
Great NE Air Ambulance
Durham Wildlife Trust
Marie Curie
Royal British Legion
Darlington Town Mission
Groups:
Parish Lunch Club
: Christian Aid
Ladies Fellowship
: USPG
: King's Church Foodbank
Circle Dancing
: St. Teresa's Hospice
: Ukraine Appeal
Bell Ringing
: King's Church Foodbank		 £
£
216
155
121
51
51
-
-
-
-
-
-
-
-
-
-
-
-
-
594
232
100
100
100
-
270
802
______
1,396
£
======
2023		 £
£
370
-
-
-
508
910
614
445
374
364
336
154
145
123
119
116
102
82
80
4,842
-
100
-
200
200
700
1,200
______
6,042
£
======
2022		 £
£
370
-
-
-
508
910
614
445
374
364
336
154
145
123
119
116
102
82
80
4,842
-
100
-
200
200
700
1,200
______
6,042
£
======
2022
4,842
1,200
______
6,042
£
======

23