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2024-12-31-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 2024

Registered Charity Number 1134833

All Saints' Church Ravensdale Road Darlington DL3 8DT

Incumbent:

In Vacancy

Bankers:

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

Independent Examiner:

C P Beaumont BA (Hons) 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 2024

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 2024

The Parochial Church Council presents its report and the financial statements of the charity for the year ended 31 December 2024. 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 aim at all times to provide full and accessible church services for both those who live in the parish and visitors. The Ministry Team, the PCC, and volunteers from within the congregation provide services and resources for this Parish. Despite continued recovery challenges post-pandemic experienced across all churches and the current vacancy within the Parish (our incumbent, The Reverend Jennifer Croft resigned in June 2024 following a lengthy period of ill-health absence), 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 receive positive feedback.

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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 2024

Our uniformed organisations and their families continue to be invited to Parade services throughout the year, including Mothering Sunday and Remembrance Day.

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, coffee and fellowship after 10.30 Sunday and 10am Wednesday services. These together with coffee mornings (now offered monthly), are an important means of limiting social isolation within the congregation and Parish. We also enjoyed a Burns Supper, Passover, a Harvest Ceilidh and again welcomed a local touring theatre group. Together with our Summer Garden Party and Christmas Fayre, these events also offered opportunities to engage with the Parish and wider communities.

• Discipleship and spiritual growth

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 continue to develop opportunities, including focussed topics for sermons. The Wednesday afternoon reading group was also re-established in the past year.

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. A mid-week prayer group also supports 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.

• Community Connection/Outreach

At the beginning of the new PCC year a Communications Group was established as a sub-committee of the PCC under the leadership of one of the churchwardens. This has enabled us to continue to develop a greater presence in our community through our website and our Facebook page. Many of the church groups have WhatsApp groups which further enable communication, connection and friendship.

The Community Outreach Group was re-established at the beginning of the new PCC year, again as a subcommittee to the PCC. The group have re-visited the development of the ‘Warm Spaces’ initiative and the Knitting and Stitching group are the first church group to embrace this outreach to the community. The Community Outreach Group are currently developing a new ‘Parish Welcome Pack’.

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 2024

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 continue to share their experiences within the Deanery and with other congregations.

• Pastoral care

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 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 physically or online. These summaries include the readings from the Sunday services, together with the sermon and include large font versions for those who need them. They 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.

We also provide monthly Holy Communion in the Garden Care Home and home communion for individuals in their own homes.

• Communication

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 (2023). The development of a Communication Group as a sub-committee of the PCC has enabled co-ordination of our communication activity within and beyond the Parish. 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 and Church notice boards have been replaced and updated to increase the visibility of activities and services within church buildings.

The production of the Parish Magazine continues to be led 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 2024

The Parish Vision was first developed in 2009, revisited in 2011 and refreshed when a 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 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 was convened to take this work forward and this group reports to the PCC. The work to improve communication within the congregation and across the Parish was passed to the communication group when it was established by the PCC. The group continues to work with the Ministry Team to develop discipleship opportunities.

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.”

During 2024 the Pre-School benefitted from a £25,000 grant from Darlington Borough Council to install toilets for the exclusive use of the children.

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 2024

Financial Review

Total receipts on unrestricted funds were £101,646 (2023: £106,065) with total expenditure on unrestricted funds amounting to £113,736 (2023: £115,539) giving a deficit of £12,090 (2023: £9,474).

Unrestricted Planned Giving reduced further to £45,649 (2023: £54,159), which continues to be very disappointing trend.

A total of £100,489 (2023: £105,791) was spent to provide the Christian Ministry helped by the main part of this, our payment of parish share to the diocese, being reduced again to £50,000 from £60,000 in 2023. 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 surplus amounted to £14,523 (2023: deficit £4,219). This included the result of our Pre-School, which made a surplus in the year of £8,109 (2023: deficit £4,554). We are particularly proud that in 2022 Ofsted awarded it ‘outstanding’ in all areas.

During the year the Pre-School applied for and was awarded a grant from Darlington Borough Council of £25,000 for the building and installation of bespoke toilets for the exclusive use of the children. Unfortunately, the grant didn’t cover the total cost of £31,230, the shortfall of £6,230 being taken out of reserves. Without this shortfall the Pre-School would have made a surplus of £14,339, a tremendous achievement.

During the year donations of £10,500 were also given and they were restricted by the donors for use on church projects or garden.

Consequently, the overall net surplus which amounted to £2,433 is a much better result than the deficit of £13,693 suffered in 2023. However, without the Pre-School result and the donations received we would have had a deficit similar to 2023.

Unrestricted reserves decreased by £12,090 to £60,714 while restricted reserves increased by £14,523 to £68,739 giving overall reserves of £129,453. (2023: £127,020).

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.

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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 2024

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, and PCC 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.

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 Group

This group 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 Outreach Group

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, positive communication, evangelistic initiatives, charitable giving and outreach to schools and care of the vulnerable. The group is responsible for developing the Church’s concern for the needs of the wider society and world, making connections with the wider community and looking beyond the needs of our own local community when appropriate. To achieve all of this, the group needs to liaise closely with the Social Committee, the Communications Group and the Pastoral Group.

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

Usually chaired by the Incumbent (currently chaired by the vice-chair), this committee manages and oversees the running of the Ofsted registered Pre-School Group.

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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 2024

Salutation Hall Working Group

This group manages the running of Salutation Hall. Membership is agreed each year by the PCC.

Communications Group

This group leads on development of internal and external communications on behalf of the Church and its remit includes the website, email communications, publicity for events and special services, the Parish Magazine, Zoom and social media.

Ministry Group

Usually chaired by the Incumbent (currently chaired by a retired member of the clergy) and independent of the PCC structures, though working in partnership with them, this group acts as a peer support group for the clergy (including the retired clergy who exercise a ministry in the Parish), the Readers and the Pastoral Assistant. In partnership with other worship and education groups, it reviews and plans worship, particularly special services, and educational opportunities for the Church.

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 19, which represents approximately 79% 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.

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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 2024

Membership (continued)

During the year the following served as members:

Clergy: The Reverend Jennifer Croft (Incumbent and Chair) until 23 June 2024 In Vacancy from 24 June 2024 Wardens: Mrs Sandra Whiston (Vice-chair) until 23 June 2024 (Chair) from 24 June 2024 Mr David Smith (Vice-chair) from 24 June 2024 Pro-Wardens: Mr Michael Fryer Mr Jonathan Barker Diocesan Synod Members: Mrs Pam Davison BSc FCA until 31 July 2024 Dr Colin Price until 31 July 2024 Deanery Synod Members: Mrs Eileen Auty Mr Michael Shepherd Mr Nick Auty Readers: Mrs Debby Gill Mrs Susan Leatherbarrow until APCM Prof Keith Whiston Mr Kevin Winkworth Mr Andrew Young Secretary: Mrs Eleanor Winkworth 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 until APCM Mr Andy Hopkins Mr Ian Groves Mrs Alison Barker Mr Jonathan Barker Mrs Alison Mannion Mr Ellis Leatherbarrow until APCM Mrs Pam Davison BSc FCA from APCM Dr Colin Price from APCM Mrs Alison Hopkins from APCM Mrs Anne Willson from APCM Mrs Susan Elliott-Lyall from APCM Mr Phillip Elliott-Lyall from APCM

…..................................................................... Sandra Whiston Churchwarden and PCC Chair 27 March 2025

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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 2024.

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.

C P Beaumont BA (Hons) BFP FCA DChA Clive Owen LLP Chartered Accountants 140 Coniscliffe Road Darlington DL3 7RT

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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 2024

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2024 2024 2024 2023 2023 2023
INCOME AND ENDOWMENTS FROM: Note £ £ £ £ £ £
Donations and legacies 2a 65,674 10,500 76,174 74,374 115 74,489
Charitable activities 2b 5,727 102,177 107,904 6,395 48,257 54,652
Investments 2c 39 112 151 25 70 95
Other trading activities 2d 30,206 - 30,206 25,271 220 25,491
______ ______ ______ ______ ______ ______
TOTAL INCOME AND ENDOWMENTS 101,646 112,789 214,435 106,065 48,662 154,727
====== ====== ====== ====== ====== ======
EXPENDITURE ON:
Raising funds 3a 13,247 - 13,247 9,748 - 9,748
Charitable activities 3b 100,489 98,266 198,755 105,791 52,881 158,672
______ ______ ______ ______ ______ ______
TOTAL EXPENDITURE 113,736 98,266 212,002 115,539 52,881 168,420
====== ====== ====== ====== ====== ======
NET INCOME / (EXPENDITURE) (12,090) 14,523 2,433 (9,474) (4,219) (13,693)
RECONCILIATION OF FUNDS:
TOTAL FUNDS BROUGHT FORWARD 72,804 54,216 127,020 82,278 58,435 140,713
______ ______ ______ ______ ______ ______
TOTAL FUNDS CARRIED FORWARD 60,714 68,739 129,453 72,804 54,216 127,020
====== ====== ====== ====== ====== ======

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 2024

2024 2023
Note £ £
FIXED ASSETS
Tangible assets 5 5,934 6,749
______ ______
CURRENT ASSETS
Bank accounts 129,565 125,568
Cash in hand 2,655 2,720
Debtors 6 14,055 13,057
Stocks 160 109
______ ______
146,435 141,454
Creditors
Amounts falling due within one year 7 (22,916) (21,183)
______ ______
NET CURRENT ASSETS 123,519 120,271
______ ______
TOTAL ASSETS LESS CURRENT LIABILITIES 129,453 127,020
______ ______
NET ASSETS 129,453 127,020
====== ======
PARISH FUNDS
Unrestricted 8 60,714 72,804
Restricted 8 68,739 54,216
______ ______
TOTAL FUNDS 129,453 127,020
====== ======

Approved by the Parochial Church Council on 27 March 2025 and signed on its behalf by:-

…..................................................................... …..................................................................... Sandra Whiston Peter Davison Churchwarden and Treasurer PCC 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 2024

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 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.

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

Grants are credited to income when the charity becomes entitled to the grant. Grants that have not met the performance criteria in the accounting period will be deferred.

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.

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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 2024

1. ACCOUNTING POLICIES

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 £815.

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 2024

2 INCOME AND ENDOWMENTS FROM:

2a Income from donations and legacies

Income from donations and legacies
Unrestricted Restricted Total Total
Funds Funds 2024 2023
Voluntary income £ £ £ £
Planned giving:-
Envelopes, covenants and Gift Aid 45,649 - 45,649 54,159
Tax reclaim 12,634 - 12,634 13,807
Collections (loose plate) 6,817 - 6,817 5,627
Contributions towards Youth and Children's Minister - -
Special Charity collections 269 - 269 216
Donations and Legacies 305 10,500 10,805 680
______ ______ ______ ______
65,674 10,500 76,174 74,489
====== ====== ====== ======
Income from charitable activities
Church activities
Occasional offices 5,727 - 5,727 6,395
All Saints Blackwell Pre-School (see note 15) - 102,177 102,177 48,257
______ ______ ______ ______
5,727 102,177 107,904 54,652
====== ====== ====== ======

2b Income from charitable activities

2c Income from investments

Interest receivable 39 112 151 95
====== ====== ====== ======
2d Other trading activities
Activities for generating funds
Fundraising (see note 12) 23,936 - 23,936 19,130
Salutation Hall income 3,598 - 3,598 4,189
Sundry income 2,672 - 2,672 2,172
______ ______ ______ ______
30,206 - 30,206 25,491
====== ====== ====== ======
Total Income and Endowments 101,646 112,789 214,435 154,727
====== ====== ====== ======

Total income and endowments was £214,435 (2023: £154,727) of which £101,646 (2023: £106,065) was unrestricted and £112,789 (2023: £48,662) was restricted.

14

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 2024

3 EXPENDITURE

3a Raising funds

Raising funds Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Fundraising (see note 12) 13,247 - 13,247 9,748
====== ====== ====== ======
Charitable activities
Church activites and expenses
Charitable and Mission giving (see note 13) 3,856 - 3,856 1,396
Parish share 50,000 - 50,000 60,000
Clergy expenses 328 - 328 315
Church running expenses 15,244 - 15,244 10,776
Cost of services 3,111 - 3,111 3,267
Church maintenance 2,215 - 2,215 807
Insurance 1,038 - 1,038 968
Salutation Hall 3,913 - 3,913 3,118
Salaries, wages and honoraria 14,758 - 14,758 15,119
Sundry costs 769 4,086 4,855 5,588
Administration costs 2,942 - 2,942 2,978
Depreciation 815 - 815 159
Independent Examination 1,500 - 1,500 1,300
All Saints Blackwell Pre-School - 94,180 94,180 52,881
______ ______ ______ ______
100,489 98,266 198,755 158,672
====== ====== ====== ======
Total Expenditure 113,736 98,266 212,002 168,420
====== ====== ====== ======

3b Charitable activities

Total expenditure was £212,002 (2023: £168,420) of which £113,736 (2023: £115,539) was unrestricted and £98,266 (2023: £52,881) was restricted.

4a STAFF COSTS

Wages and salaries 11,752 54,966 66,718 56,252
Pension costs - 758 758 563
______ ______ ______ ______
11,752 55,724 67,476 56,815
====== ====== ====== ======

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 (2023: 5 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 2024

4b MEMBERS' REMUNERATION AND EXPENSES

The members neither received nor waived remuneration during the year for their positions as members of the PCC (2023: £Nil). See note 10 for further information.

The members did not have any expenses reimbursed during the year (2023: £Nil).

5 FIXED ASSETS

FIXED ASSETS
Organ
Tangible (all unrestricted) and
Sound
System Total
£ £
COST
At 1 January 2024 and 31 December 2024 24,750 24,750
====== ======
DEPRECIATION
At 1 January 2024 18,001 18,001
Charge for the year 815 815
______ ______
At 31 December 2024 18,816 18,816
====== ======
NET BOOK VALUE
At 31 December 2024 5,934 5,934
====== ======
At 31 December 2023 6,749 6,749
====== ======

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 2024

6 DEBTORS

2024 2023
£ £
Tax recoverable 1,570 2,898
Other debtors 12,485 10,159
______ ______
14,055 13,057
====== ======
CREDITORS - amounts falling due within one year
2024 2023
£ £
Accruals 3,930 9,423
Deferred income 18,386 10,890
Other creditors 600 870
______ ______
22,916 21,183
====== ======

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 2024

8 MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
At
1 January
2024
Incoming
resources
Resources
expended
Transfers At
31 December
2024
£ £ £ £ £
Unrestricted funds
General Fund 44,124 101,646 (113,506) - 32,264
Designated Fund 28,680 - (230) - 28,450
______ ______ ______ ______ ______
72,804 101,646 (113,736) - 60,714
______ ______ ______ ______ ______
Restricted funds
Clavinova Fund 950 - (307) - 643
Choir Fund 1,466 - - - 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 46,067 102,289 (94,180) - 54,176
Green Action Group Fund 220 (64) - 156
General Building Fund 3,715 10,500 (3,715) - 10,500
______ ______ ______ ______ ______
54,216 112,789 (98,266) - 68,739
______ ______ ______ ______ ______
TOTAL FUNDS 127,020 214,435 (212,002) - 129,453
====== ====== ====== ====== ======

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 in 2023 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.

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 2024

8 MOVEMENT IN FUNDS - continued

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.

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

The General Buidling Fund was established by donations from parishioners for expenditure on specific projects in the church or church grounds.

Comparatives for movement in funds

At
1 January
2023
Incoming
resources
Resources
expended
Transfers At
31 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
====== ====== ====== ====== ======

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 2024

8 MOVEMENT IN FUNDS - continued

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

At
1 January
2023
Incoming
resources
Resources
expended
Transfers At
31 December
2024
£ £ £ £ £
Unrestricted funds
General Fund 46,278 207,711 (228,275) 6,550 32,264
Designated Fund 36,000 - (1,000) (6,550) 28,450
______ ______ ______ ______ ______
82,278 207,711 (229,275) - 60,714
______ ______ ______ ______ ______
Restricted funds
Clavinova Fund 950 - (307) - 643
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 50,621 150,616 (147,061) - 54,176
Green Action Group Fund - 220 (64) - 156
General Building Fund 3,715 10,500 (3,715) - 10,500
______ ______ ______ ______ ______
58,435 161,451 (151,147) - 68,739
_ _ _ ______ ______
TOTAL FUNDS 140,713 369,162 (380,422) - 129,453
======= ======= ======= ====== =======

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 2024

9 ANALYSIS OF NET ASSETS

BY FUND

BY FUND
Unrestricted Restricted Total 2024
Funds Funds
£ £ £
Tangible fixed assets 5,934 - 5,934
Current assets 59,365 87,070 146,435
Creditors (4,585) (18,331) (22,916)
______ ______ ______
60,714 68,739 129,453
====== ====== ======

10 RELATED PARTY TRANSACTIONS

During the year, the charity made recharges for services of £7,620 (2023: £4,160) to a related charity, All Saints Millennium Trust (Darlington) Limited. As at 31 December 2024 a balance of £9,611 (2023: £6,127) is included in other debtors.

Andy Young, PCC Member, received a salary for the position of Director of Music.

11 LEASING AGREEMENTS

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

2024 2023
£ £
Within one year 1,397 1,397
Between one and five years 2,444 3,841
______ ______
3,841 5,238
===== =====

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 2024

12

2024 2023
Note
Donations Surplus/ Surplus/
FUNDRAISING Income Expenses Total Paid Out (Deficit) (Deficit)
£ £ £ £ £ £
Garden Party 2,741 (45) 2,696 - 2,696 2,070
Christmas Fair 4,757 (202) 4,555 - 4,555 3,788
Passover Meal 240 (165) 75 - 75 -
Music Festival 1,000 - 1,000 - 1,000 -
Parish Lunch Club 14a 2,737 (3,154) (417) 226 (643) 832
Magazine 14b 1,524 (1,585) (61) - (61) (519)
`
Ladies Fellowship (excluding bank interest) 14c 2,381 (2,219) 162 400 (238) (109)
Tea and Coffee 14d 732 (191) 541 - 541 603
Flower Fund 14e 310 (458) (148) - (148) 51
Social Committee 14f 3,602 (1,917) 1,685 - 1,685 1,291
Badminton 14g 220 (220) - - - -
100 Club 14h 1,527 (1,228) 299 - 299 370
Bell Ringing 14i - - - - - (9)
Circle Dancing 14j 1,032 (780) 252 250 2 (12)
Tiny Tots 14k 1,133 (1,083) 50 - 50 4
______ ______ ______ ______ ______ ______
23,936 (13,247) 10,689 876 9,813 8,360
====== ====== ====== ====== ====== ======
Summary 2024 2,023
£ £
Income 23,936 18,910
Costs (13,247) (9,748)
______ ______
10,689 9,162
====== ======

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 2024

2024 2023
£ £ £ £
13 CHARITABLE GIVING
PCC : St. Teresa's Hospice 772 -
The Stroke Association 521 -
Childrens Society 269 216
Dogs Trust Darlington 237 -
Alzheimers UK 209 51
RNLI 208 -
Lake District Search & Mountain Rescue Association 208 -
Friends of Darlington Memorial Hospital 174 -
Cancer Research UK 132 51
Darlington Mind 125 -
Darlington Town Mission 125 -
North Park Care Centre - 155
Family Help Darlington - 121
______ ______
2,980 594
Groups:
Parish Lunch Club : Christian Aid 226 232
Ladies Fellowship : USPG 200 100
: Safe Families 200 -
: King's Church Foodbank - 100
Circle Dancing : St. Teresa's Hospice 250 100
Bell Ringing : King's Church Foodbank - 270
______ ______
876 802
______ ______
3,856 1,396
====== ======

23