REGISTERED CHARITY NUMBER: 1135449 Parochial Church Council of St Alban Wicker51e Annual Re ort and Financial Statements Year Ended 31 December 2024
Parochial Church Council of St Alban Wickersle Content of the Financial Statements Year Ended 31 December 2024 Page Trustees Report Independenl Examiners Report Statement of Financial Activities Balan Sheet Notes to the Accounts 7-13
The Parochial Church Council of SL Alban, Wickersley Annual Report 2024 The Parochial Church Council {the Trustees), are pleased to present the annual report. together with the accounts for the year ended 31 December 2024 examined under the requirements of Regulation 3(3) of the Church Accounting Regulations 2006 and s.43 of the Charities Act 1993. Administrative Infonnation St Alban's Church is situated in Widrersley. in the Deanery of Rotherham in the DI0Se of Sheffield. St Alban's PCC, Wickersley became a registered charity with the Charity Commission on 12 April 2010 with the official title "The Parochial Churth Counul of the Ecdesiastical Parish of St Alban, Wickersley" and registered number 1135449. Membership Members of the PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordan with the Church Representation Rules. PCC members who have served from 1 January 2024 until the date this report was approved are., Mr L Tomlinson Mr M Jacques Mr M Carver Mr J Dodds Mr C Lovell Mr S Tanner Mrs K Waile Mrs K Carver Miss J. Gascoigne Mrs S Rose Mrs J Watson Mrs J Broxham Mrs J Rose Mrs C Wamer Gentlemen Ladies PCC Secretary - Mrs K Evans Churchwardens Rector MrA Rose Vacancy Mr D Crabb Reade Pastoral W0e Deanery Synod Reps MrA Rose Staff Team The Church employed a maximum of 4 staff during the year. These part-time posts indude the Musical Director Mr C Lovell, Parish Secretary Mrs K Evans, Verger Mrs S Rose, and Bam Cleaner Miss L Nightingale Independent Examiner Robert D Parkin FCA Parkins Chartered Accountants Moor Park House Clifford Lister Business Cenlre Bawtry Road Wickersley Rotherham S66 2BL Bankers The Royal Bank of Scotland plc. Liverpool Csc Stephenson Way Waverlree Liverpool L13 1HE Page 1
The Parochial Church Council of SL Alban, Wickersley Annual Report 2024 Investments CCLA Investment Management Ltd The CBF Church of England Funds 80 Cheapside London EC2V 6DZ Insurance The Ecdesiastical Insurance Company plc. Beauforl House Brunswick Road Gloucester Structure. Governance and Management Members ofthe PCC are either ex officio or elected by the Annual Parochial Church Meeting (APCM) in accordance with the Church Represenlation Rules. All church attendees are encouraged to regisler on the electoral roll and stand for election to the PCC. The affairs of the Parish are managed by the Parochial Church Council, which meets on alternate months, six times a year, and, in emergencies, on other 0s1Ons. to deal with business beeen normal meetings ofthe Parochial Church Council. The minutes ofthese, and other PCC committees, were received by the PCC and discussed where neSsary. The church has been in a state of Interregnum throughout 2024. To help with the day to day running of the thurch a Standing Commrttee of seven members ofthe PCC personnel was fomied which met once each month. Disrupts"on to our nomial pattem of worship was kept to a minimum. Mission Statement Sl. Alban's Church Wickersley is part of the Church of England within the Diocese of Sheffield and the Deanery of Rotherham. 11 is a community of faith that seeks to base life on the love of God, revealed in Jesus Christ, to be open to the Spirit of God and to serve the Kingdom of God. Objectives and Activities When planning our activilies for the year. the PCC have considered the Charity Commission's guidance on public benefit and in particular, the specific guidance on charities for the advancement of religion. In particular, we aim to enable ordinary people to live oul their failh as part of our parish community by.. Creating a strong centre for worship. Fostering a caring and open fellowship. - Maintaining long-lerm Servi to the local community and the wider wodd. We are Committed to: - Valuing every member of St. Alban's Church as part of the body of Christ and enabling each person to play their part in our shared mission. Helping people of all ages to discover and respond to the saving love of God, revealed in his Son, Jesus Christ, and lo do Ihis within the fellowship of Christ's Church. Supporting a priest for this parish and Mission Partnership and encouraging lay leadership which should find its focus within the Parochial Church Council to help this Churth fulfil its rnission. The primary focus of our work is wthin the ecclesiastical parish of Wickersley. bui we are also comrnitted to working as closely as possible with other churches in evangelism and social COnM. The Parochial Church Council is required. as stated in the Parochial Church Councils {Powers) Measure 1956 to co-operate with the rector in promoting in the parish the whole mission of the Church. pastoral, evangelistic, social and ecumenical. Achievements and Perforniance St Albans offers the community a variety of servIs. three on Sunday. tsyo of which offer communion, and also a communion service on Thursdays. For those wishing to increase their knowledge of our faith then we offer a 'Lent Course,. 'Chrislianity Explored, and 'Discipleship Explored.. For those who prefer it there are 'Bible Study Groups. which meet regulady throughout the year. We also run a confirmation course leading to confimiation for those participants wishing to take that step. During this year we have maintained our connection to the parish by live streaming ServIS on YouTube. Church Attendance There are 193 parishioners on the Church Eledoral Roll. In the course of the year the average attendance on Sundays has been 76. Average attendance on Thursdays is now 10. The live streaming of some of our ServIS begun during the pandemic has continued and these are being viewed by a number of people who are unable to attend in person. During the year there were 10 Baptisms, 8 Weddings and 20 Funerals in church. In addition, there were 3 Funerals at the Crematorium, and 20 Committal or Burial of Ashes only. Page 2
The Parochial Church Council of St Alban, Wickersley Annual Report 2024 Financial Results The deficit on all activities of the Church for the year amounted to {£741)- (2023= (£12.858)). The results of the year can be summarised as follows= Gross income £95,957 (2023.. £102,853} decreased by 6.71 % Unrestricted income £79,667 (2023: £95,315), decreased by 16.42¥0 and unrestricted expenditure £91,836 {2023'. £101,670) decreased by 10.71 %. Restricted income £16.290 (2023: £7.538) increased by 116.11 % and expendtture £5.740 (2023.. £17,342) decreased by 66.90010. Gifl Aided Income £36,723 (2023: £40,853) decreased by 10.10 %. Overall expenditure £97,576 {2023.' £119,012) decreased by 18.01 %. Fabric Report The repair work on the electrical installation was carried out in April, involving some repair items and changes lo the lighting in the Nave and chan1. The church boiler was out of use for the whole of 2024 after failing in late 2023. We have now been able to reactivate it, but still have to be prepared for its replament in the near future. Work towards replacement of the boiler has involved meeting the Church of England's requirement to aim towards Net Zero carbon emissions, requiring consideration of other forms of heating. and this work is still ongoing. The PCC has also agreed a decarbonisation action plan involving moves to lower energy lights and other forms of saving. The Quinquennial Inspection was carried out in 2024. This identified a number of issues. notabty an area of weakness of the plastetwork in the lling above the entrance door. Work to repair this is now being progressed. Reserves Policy The PCC aims to maintain sufficient available unrestricted fijnds to o)ver emergency situations that may arise from lime to time. However. the PCC reserves the right to re-designate funds to meet demand from the general fund if Ihe need arises. The balance on the restricted fabric fund is held to contribute towards future repairs. STATEMENT OF THE PAROCHIAL CHURCH COUNCIL'S (TRUSTEES.) RESPONSIBILITIES The Council members are responsible for preparing the Report of the Coun1 and the Annual Financial Statements in accordance wilh applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting practi}. The law applicable to charities in England & Wales requires the Council members to prepare financial statements for each finanaal year which give a Irue and fair view of the state of affairs of the Council and of the incoming reSoUrS and application of resources of the Counul for that period. In preparing these financial statements, the members are required to.. select suitable accounting poliues and then apply them consistently., observe the methods and principles in the charity SORP.. make judgements and estimates Ihal are reasonable and prudent.. state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in Ihe financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Council will continue in operation. The members are responsible for keeping proper accounting records that disclose with reasonable accuracy at any lime the financial position of the Council and enable them to ensu Ihal the financial statements comply with the Charities Act 1993, the Charities (Accounts and reports) regulations 2008, and the provisions of the Church Accounting Regulations 2006. They are also responsible for safeguarding the assets of Ihe Church and hen for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Parochial Church Counal on . and signed on their behalf by L N Tomlinson Page 3
Independent Examinerfs Report to the Parochial Church Council of St Alban. Wickersley I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are sel out on pages 5 to 13. Responsibilities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordan with the requirements of the Charities Act 2011 I'the Act,) I report in respect of my examination of the charity's accounts carried out undersection 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5){b) of the Ad. Independent examiner's statement. I have completed my examination. I confim that no material matters have come lo my attention in connection wilh the examination giving me cause to believe that in any material respect.. accounting records were not kepl in respect of the charity as required by section 130 of Ihe Act.. or the accounts do not accord with those records the accounts do not comply wilh Ihe applicable requirements conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulation 2008 other than any requirement that the accounts give a "true and fair vievf which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matlers in connection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Robert D Parkin FCA Parkins Chartered Accountants Moor Park House Clifford Lister Business Centre Bawtry Road Wickersley Rotherham Date.. Page 4
The Parochial Church Council of SL Alban, Wickersley Statement of Financial Activities For the year ended 31 December 2024 See Note Unrestricted Funds Restricted Endovmient Funds Funds Total Total Funds 2024 Funds 2023 Income and Endowments Voluntary Income Activities for generating funds Income from investments Church activities Other activities Total Income 2(a) 2(b) 2(c) 2{d) 2(e) 43,282 2,304 2,805 30,047 6,446 49,728 2,304 8,074 34,622 57,269 2,380 5,818 37,386 5.269 4,575 Expenditure Church activtties Raising funds Total Expenditure 3(a) 3(b) 90,987 5.740 96.727 117,701 NET INCOMEI(EXPENDITURE) BEFORE INVESTMENT GAINS (12.169) 10.550 (1.619) 116.159) Net gainl(loss) on investments 878 878 3,301 NET INCOMEI(EXPENDITURE) Transfers between funds 14 (25) 25 NET MOVEMENT IN FUNDS (1 TOTAL FUNDS BROUGHT FORWARD 1 January 2024 145.473 103.072 38.384 286,929 Net movement in funds (12,194) 10.575 878 (741) TOTAL FUNDS CARRIED FORWARD 31 December 2024 Page 5
The Parochial Church Council of SL Alban, Wickersley Balance Sheet as at 31 December 2024 Note 2024 2023 Fixed Assets Tangible fixed assets Investments 39,262 38.384 Current Assets Debtors Current Account Deposit Account CBF Accounl Cash in Hand 5,639 15,213 137,7( 93.700 364 252.622 16,149 129.382 99,750 297 249.926 10 11 Creditors: Amounts falling due within One year 12 Net Current Assets 246,926 248,545 NET ASSETS PARISH FUNDS 13&14 Unrestricted Restricted Endowment 133,279 113,647 39,262 145.473 103,072 38,384 Approved by the PCC on . and signed on their behalf by L N Tomlinson Treasurer Page 6
The Parochial Church Council of SL Alban, Wickersley Notes to Financial Ststements For the year ended 31 December 2024 1 Accountin Policies Basis of the Accounts The PCC is a public benefil enlity within the meaning of FRS 102. The financial statements have been prepared under the Charilies Act 2011 and in accordance with the Church Accounting Regulations 2006 goveming the individual accounts of PCCS, and with the Regulations true and fair view" provisions, together with FRS 102 1A as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS 102)). The financial statements have been prepared under the historical cost convention, expt for investment assets, which are shown at fair value. The financial statements indude all transactions, assets and liabilities for vthich the PCC is responsible in law. They do not indude the accounts of church groups that owe their affiliation to another body, nor those Ihal are informal gatherings of church members. The PCC has taken advantage of the exemption in the Financial Reporting Standards from the requirement to produce a cash flow statement on the grounds that it is a small charity- Funds Restricted funds represent income from trusts which may be expended only on those restricted objects provided in the terms of the trust or bequesl, and donalions or grants received for a speufic object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balan remaining unspent at the end of each year must be carried forward as a balance on Ihal fund. Unrestricted funds are general funds which can be used for PCC ordinary purposes. Endowment funds are funds, the capital of which must be maintained: income may only be spent on those restricted objects provided in the temis of Ihe trust. Incoming Resources Collections are recognised when received by or on behalf of the PCC. Planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gifl Aid donations is recognised when the income is recognised. Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and ultimate receipt by the PCC is probable. Funds raised from events and trading activities {e.g. Fetes, sale of books or magazines) are accounted for gross {i.e. before any retail costs that may have been deducted from the gross proceeds)- Rental income from letting Church premises is recognised when the rental is due. Interest is accounted for when re1Vable. Page 7
The Parochial Church Council of SL Alban, Wickersley Notes to Financial Ststements For the year ended 31 December 2024 1 Accountin Policies ConL Resources Expended and Liabilities Grants and donations are accounted for when paid over, or when awarded. rf that award creates a binding obligation on the PCC. Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable. The Common Fund donation to the DI0Se is acEounted forwhen payable. Fixed Assets and Benefice Property Consecrated and moveable church fvn7ishings In so far as consecrated and benefi propety of any kind is exduded from the statulory definition of "charity. by Section 10(2) (a) and (cl of the Charities Act 2011 such assets are not capitalised in the financial statements. No value is placed on moveable Church furnishings held by the Churchwardens on speaal trust for the PCC and which require a faculty for disposal, since the PCC considers this to be inalienable propety- Al expenditure inujrred during the year on consecrated or benefice buildings and moveable Church fumishings. whether maintenance or improvement is written off in the SOFA and separately disclosed. other fixtures, fittings and office equipment Equipment used within Church premises is depreciated on a straight-line basis over four years. Individual items costing less than £1,000 are written off when the asset is acquired unless replang an existing asset. Page 8
Parochial Church Council of St Alban Wickersley Notes to the Financial Statements For the year ended 31 December 2024 2 Income and Endowments Unrestricted Funds Restricted Funds Endowment Total Funds Funds 2024 Totsl Funds 2023 a} Voluntary income 43.282 49,728 56,269 Legaaes 1,000 Total 43.282 49.728 57.269 b}Activity from generating fvnds Social and Fund Raising Events 2.304 2,304 2,380 Total 2.304 2,304 2,380 cl Income from Investments Interest 2.805 5.269 8,074 5,818 Total 2.805 5.269 8,074 5,818 dl Church activities Barn Lettings Fees for Weddings and Funerals 6.686 23.361 6,686 27,936 7,097 30,289 4.575 Total 30.047 4.575 34,622 37,386 d} Other activities 1.229 1,229 Total Income and Endowments 79,667 16,290 9S,957 102,853 Page 9
Parochial Church Council of St Alban Wickersley Notes to the Financial Staternents For the year ended 31 Decernber 2024 3Ex enditure Unrestricted Funds Restricted Funds Endowment Total Funds Funds 2024 Total Funds 2023 a} Church Activities Ministry -common Fund Donation Ministry-Diocesan Parish Fees Ministry-olher Costs Organisl,Choir and Verger Church Running Expense Upkeep of Services Purchase of Bibles l Hymn Books Upkeep of Churchyard Barn Running Costs Postage and Stationery Professional Fees Independent Examination Fee 31,742 7.479 31,742 7,479 38,000 15,157 416 4,240 37,500 2,101 96 4,630 10,574 475 1,930 2,582 7,415 33,622 1,938 7,415 33,622 1,938 4.540 4,540 4,879 912 1,200 3,000 4,879 912 1.200 3,000 Total .987 5.740 96,727 117,701 b} Raising Funds Social and Fundraising Events 1,311 Total 1,311 91,836 5,740 97,576 119,012 Total Page 10
Parochial Church Council of St Alban Wickersley Notes to the Financial Statements For the year ended 31 December 2024 4 Staff Costs During the year the PCC employed four part lime memters of staff.. a Director of Music,a secretary,a verger and a cleaner Two of the employees are also members of the PCC. Cory Lovell is the Music Director and reiVed remuneration of £4,63012023 £4.2551 Stella Rose is the Verger and received remuneration of £1,75012023 £1,550) The Rector's salary,social security and pension costs are met by the Sheffield Di0san Board of Finance The average head count of staff employed was 412023 '.41 No employees reiVed benefits totalling more than £60,000 The key management personnel of the PCC comprise the trustees las listed on page 11 The amount of employee benefits received by management personnel for their seICeS was £6,380 {2023 £5,805) 5 Fixed Assets for use b the PCC All tangible fixed assets have been fully depreciated and therefore the assessed value of fixed assets is now nil. 6 Fixed Assets: Investments 2024 2023 Fair Value al 1 January Revaluation Gain Fair Value al 31 Dernber 38.384 878 39,262 35,083 3,301 38,384 7 Debtors 2024 2023 Gift aid re1vable Small donations scheme Barn rent Total 3,348 1,000 4,044 1,000 595 5,639 4.348 8 Current Account 2024 2023 RBS Current RBS Current Accounl-churchyard RBS Current Accounl-Barn Total 236 3,893 12,020 16.149 500 4,246 10,467 15,213 9De osit Account 2024 2023 RBS Deposit Accounl-Refurbishmenl RBS Business Reserve Total 12,972 116,410 129,382 12,787 124,919 137,706 Page 11
Parochial Church Council of St Alban Wickersley Notes to the Financial Statements For the year ended 31 December 2024 10 Central Board of Finance Accounts 2024 2023 Deposit Fund -Fabric Deposit Fund-churchyard Deposit Fund-Barn Deposit Fund -General Deposit Fund -Healh Trust Total 29,543 10,534 4,423 3,607 51,643 99,750 28,054 10,004 4,200 3,425 48,017 93,700 11 Cash in Hand 2024 2023 Churchwardens Fund 297 364 12 Creditors-Amounts Fallin Due Within 12 Months 2024 2023 Accruals of Utility and other costs Other Creditors Total 75 4,002 4,077 3,000 3.000 13 Anal sis of Net Assets b Fund Unrestricled Funds Restricted Funds Endowment Funds Totsl Funds 2023 Totsl Funds 2023 Investments Current Assets Current Liabilities Total 39,262 39,262 249,926 3,000 286,186 38,384 252,622 4,077 286,929 136.279 3.000 133.279 113.647 113,647 39,262 Page 12
Parochial Church Council of St Alban Wickersley Notes to the Financial Statements For the year ended 31 December 2024 14 Reconciliation of Funds Balance al 01-01-24 Incoming Resources Resources Expended Fund Transfers Balance at 31-12-24 Restricted Funds Special Collections and Donations Heath Trust Income Fabric Fund Bell Fund Organ Fund Restoration Fund SAM Mission Fund Pew Bibles Churchyard Fund Hymn Books JM Memorial Children and Youth Work Music Fund Boiler Fund Barn Fund Sound System Flower Festival Fund Total 1.263 48.998 43,030 3.686 1.721 939 1,263 52,624 45,274 3,761 1,721 92 46 465 161 167 114 646 2,704 4,846 79 50 152 113,647 3.626 2.244 50 25 169 1,200 465 126 167 114 4.575 4,540 1.979 725 4,846 79 50 97 103.072 55 16,290 5,740 25 Unrestricted Funds Churchyard Funds-Designaled Barn Fund-Designaled Organ Fund-Designaled Fabric Fund-Designaled Restoration Fund -Designated General Fund Total 19.647 14.997 6,029 6.206 11,068 87,526 145,473 19,647 14,997 6,029 6,206 11,068 75,332 133,279 79,667 79,667 91,836 91,836 25 25 Endowment Funds Heath Trust Fund 38.384 878 39,262 Total 286,929 96,835 97,576 286,188 15 Related Pa Transactions Other than through employment contracts,no member of the PCC reiVed remuneration or other benefits from the funds of the PCC during the year Page 13