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← The Parochial Church Council Of The Ecclesiastical Parish Of St Lawrence, Eyam

2024-12-31-accounts

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31ST DECEMBER 2024

Registered Charity No. 1136134

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2024

CONTENTS Page
Parish of Eyam Report 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Accounts 9 to 15

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2024

Membership

The P.C.C. is made up as follows:

Rector: The Rev'd Mike Gilbert (to 31st March 2024) Curate: The Rev'd Mel Hartley (to May 2024) Licensed Reader: Dr Joanna Shapland Churchwarden: Mrs Lynn Jackson Deputy Churchwarden Prof Paul Wiles There is currently no Churchwarden at Foolow Deanery Synod Lay Representatives:

Mrs Philippa Peacock, Mr Bart Wagner, Mrs Lin Chilcott, (so are also ex officio members of the PCC) Mrs Pam Torry (a member of the Diocesan Synod, so is also an ex officio member of the PCC).

Elected members of the P.C.C (including members appointed to fill casual vacancies):

'Mr Geoff Greer; Mr John Plant; Mr Philip Booth (resigned PCC January 2025); Mrs Alison Rooke; Mrs Philippa Peacock; Mrs Cathryn Read; Mrs Jan Parkinson; Dr John Eardley; Mr Matt Hartley; Mrs Pam Torry.

Co-opted member of the P.C.C. (Safeguarding) Mrs Helen Gilbert (since May 2024)

Miss Gillian Armitt (Parish Manager) acts as the Minutes Secretary.

Members who have retired since 1st January 2024 We would like to thank the following former members for all they have contributed whilst members of the PCC: Mr Bart Wagner; Mrs Lin Chilcott; Mr Philip Booth.

Members who are due to retire at the 2025 Annual Parochial Church Meeting

We would like to thank the following members for all they have contributed whilst members of the PCC: Mr Geoff Greer; Mr John Plant.

At our APCM there will be 3 vacancies for 3 years and 1 vacancy for 1 year.

Aim and purposes

Eyam Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Rev'd Mike Gilbert, in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of St. Lawrence's Church and The Church Centre, Eyam and St Hugh’s Church, Foolow.

Objectives and activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our community in the Parish of Eyam. The PCC maintains an overview of worship throughout the parish and makes suggestions on how our services can involve the many groups that live within it. Our services and worship put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Charity Commission's guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. In particular, we try to enable ordinary people to live out their faith as part of our parish community through:

To facilitate this work it is important that we maintain the fabric of the two Church buildings and the Church Centre.

1

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2024

Achievements and performance

Worship and prayer

The PCC is keen to offer a range of services during the week and over the course of the year that our community find both beneficial and spiritually fulfilling and has continued to do this during the vacancy. For example, the evening service on Sundays at Eyam provides a quiet, intimate and reflective environment for worship while opportunities are provided for people to engage in more outgoing worship such as that provided by the Sunday morning services. Much thought has been given to adapting our services to make them more relevant and meaningful to our congregations and to encourage others to attend and, as a consequence, new styles of service have been introduced and developed. In particular, we have continued to hold ‘Early Church’ services (known as ‘Messy Church' and ‘Café Church’) in the Church Centre twice per month. We have continued to worship God throughout the year in St Lawrence's Church, though have worshipped in the Church Centre during January and February, to provide a warm atmosphere. We have also continued to live-stream the 11a.m. Sunday service, which has a steady attendance from those who live at a distance or are unable to attend in person. We continued with the 8.30a.m. Morning Prayer service on weekdays (not livestreamed), but stopped this when our Rector left. Many of our live-streamed services have been made available as recordings via our website. At St Hugh's Church, Foolow, we have instituted a pattern of services, in consultation with the congregation, where services are held once a month. This continues to be successful with increased attendance. The church building continues to be open most days for all those who wish to enter it, and refreshments are available for those visiting, including walkers etc.

During 2024, we held outdoor services on Good Friday, Easter Sunday and Plague Sunday at Eyam, as well as well blessings at both Eyam and Foolow. There was a Just Carols service at St Hugh's Foolow, as well as a Christingle Service. We have invited Eyam School, the Eyam Pop Up Choir and the village to a small number of services, including a carol service. The Family Carols and Christingle Event, the Traditional Carol Service, Midnight Communion Service, Christmas Day Family Service and Christmas Communion services were held at St Lawrence's Church.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptism we thank God for the gift of life, in marriage public vows are exchanged with God's blessing and through funeral services families and friends express their grief and give thanks for the life which is now complete in this world and to commend the person into God's keeping.

At the end of 2024 ahead of the revision in 2025 there were 94 on the electoral roll with 43 from out of the Parish.

Deanery Synod

In addition to the Rector, the parish is entitled to elect 3 lay members to sit on the deanery synod. This provides the PCC with an important link between the parish and the wider structures of the Church.

The Churches and Church Centre

Our churches are opened to our community and to visitors for private prayer and to provide visitors with information about our Christian beliefs and our historical associations. Whenever possible, St Lawrence's Church is manned by volunteers who are happy to provide information to visitors. When possible, talks are also provided by prior arrangement (including to school parties). Free coffee making facilities have been provided for visitors to St Hugh's Foolow.

A 'Quinquennial Review' for St Lawrence's Church was received in spring 2023 and we have continued to keep the building in good condition, as well as the Church Centre. The trees in the Churchyard have been inspected and required work done. Maintenance in the Church Centre has included commissioning new external doors, as the original ones have started to stick, as well as replacing light fittings with LED bulbs, clearing the gutters and repairing and uprating the lighting in the driveway. We are working on 'green' projects, the first of which is likely to be uprating the insulation in the roof of the Church Centre. A conservation report on the wall paintings still needs to be undertaken, but given the uncertainty surrounding energy prices and likely costs in 2023, this has had to be postponed until 2025. The similar quinquennial review for St Hugh's was completed in 2021, and showed no urgent major problems at that point, but we envisage a need to repair the windows and undercroft shortly.

2

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2024

The Church Centre at Eyam is used by many church groups including ‘Early Church’, Impact, GIG, Kickstart, the Parent & Baby group, Crawlers & Tots and Toddler Support Groups and by several external organisations (many of which have a Christian background). In October 2022, the PCC decided, given the heating costs spike, to start an Open Doors initiative, which would provide coffee, lunch and tea each Friday, relieving social isolation as well as being a warm space. In 2024 there have also been periodic Holiday at Home days. The events are staffed by a band of volunteers. Further grants have been sought and received from local bodies, as well as local authorities under their Warm Places remit.

Pastoral care

In normal years, when members of our parish are unable to attend Church due to sickness or age, Rev'd Mike Gilbert visited those who have requested it to celebrate communion with them either at their homes or in hospital and this practice has been continued where possible. Safeguarding is taken very seriously by the PCC, which has a dedicated safeguarding representative on it, and relevant training is undertaken by all PCC members and leaders.

Mission and Evangelism

Helping those in need is a demonstration of our faith. In addition, the PCC supports missionaries overseas, via the Church Missionary Society, Fulani Ministries and YWAM, and several other Christian organisations including The Sheffield Cathedral Archer Project, as well as Ashiana Sheffield and local village and area charitable organisations.

Christian youth work is very active at St Lawrence's, led by Rev'd Gilbert, Adam Innes and many volunteers. Adam Innes has also continued his major pastoral role for families and others in the village.

The Peak Pilgrimage from Ilam to Eyam was launched during 2015 and has continued to provide many people with an opportunity to enjoy a superb contemplative walk through some of the Peak District’s finest scenery, as well as the opportunity for them to visit the numerous churches along the way and spend time in Eyam Church at the conclusion of the journey. It continues to be popular. During 2021, a pilgrimage route from Edale to Eyam was launched, again with associated book, and we are delighted that the feedback received on both these books has continued to be very positive.

Our parish magazine is usually issued 10 times per year and is widely read both by regular members of the congregation and by the wider village communities in both Eyam and Foolow. The magazine keeps our parishioners informed of the important matters affecting our Church, and includes articles that help develop knowledge of and trust in Jesus and provide information about village activities and events.

Church members continue to be involved in many of the activities and organisations within the village and local communities that make Eyam such a wonderful place in which to live, including the well dressing, the museum, the pantomime and various clubs and societies.

Financial review

The Treasurer is supported by a Finance Team, including Alan Buckingham, Geoff Greer, the Rector (to Easter 2024) and Gillian Armitt. The total income during the year was £236,900 (2023: £222,205), whilst expenditure was £223,801 (2023: £263,715), resulting in an overall surplus of £13,099 (compared to the 2023 deficit of £41,510). At the year end the PCC had an aggregate accumulated surplus of £279,222 (2023: £266,123). Income has therefore risen since 2023, whilst expenditure has decreased. Because of the anticipated rises in energy costs and the cost of living more generally, it was decided to continue to charge all relevant buildings expenditure to the buildings and churchyard funds, as in 2023. This shows through in a relative increase in the amount in the unrestricted fund, compared to the buildings funds. Moneys in the unrestricted fund therefore are therefore higher, with the previous decline continuing to stabilise, despite the considerably increased energy costs for all three buildings. None the less there is a need to be prudent and to raise funds for staff costs and new initiatives. Further information concerning the financial results is provided below.

3

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2024

Unrestricted Fund

Fund
Total income
Total expenditure
Net (expenditure)/income
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2024
£
189,374
181,931
7,443
1,236
58,195
66,874		 2023
£
192,504
181,791
10,713
83
47,399
58,195

Planned giving under the Gift Aid scheme and donations and legacies increased in 2024, compared to 2023. Other forms of giving and other trading activities remained at a similar level, though there was some increase in income from the bookstall. Most of the 2024 period was during an interregnum. Income from investments, which increased substantially in 2023, levelled off, as interest rates stabilised.

In 2022 the PCC decided, given the low level of unrestricted funds at the start of the year and the then anticipated deficit budget, that it could not afford to contribute the whole amount to the Common Fund of the Diocese, set at £61,727, but would pay £10,000 less. The Common Fund is used to help meet the costs of stipends and housing for clergy across the Diocese, and is calculated according to a formula based on head count of congregations and the deprivation index for the area. Eyam Parish has had a larger share than most other parishes. Given the uncertainty around energy costs in the period since late 2022, the PCC in 2024 again decided to pay £10,000 less than its allotted share to the Common Fund. This meant that it paid £52,911 (compared to £51,727 in 2023 - which was 84% of what was requested, compared to the Deanery average of 68% of what was requested).

The PCC would like to express its thanks to 'The Friends of St Hugh's, Foolow' (which is a separate charity) for its contributions towards the running and maintenance costs of St Hugh's Church, Foolow.

Designated Funds

Funds
Total income
Total expenditure
Net (expenditure)/income
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2024
£
8,143
21,609
(13,466)
3,675
43,770
33,979		 2023
£
9,368
19,018
(9,650)
(167)
53,587
43,770

These funds relate to amounts set aside by the PCC to meet the costs of the Youth Work Project, future maintenance of and improvements to the church buildings and the Peak Pilgrimage. Because the PCC was not employing a youth worker, costs relating to the Youth Work project have not changed this year. As stated above, maintenance and buildings expenditure has been primarily taken from relevant designated and restricted funds, rather than unrestricted funds.

Restricted Funds

unds
Total income
Total expenditure
Net income / (expenditure)
Transfer (to)/from other funds
Funds brought forward
Funds carried forward		 2024
£
39,383
20,261
19,122
(4,911)
164,158
178,369		 2023
£
20,333
62,906
(42,573)
84
206,647
164,158

4

PAROCHIAL CHURCH COUNCIL OF EYAM

THE PARISH OF EYAM - REPORT 2024

Restricted funds include sums donated both in 2024 and in the past to be able to pay redundancy payments and staff salaries should such a situation arise; and sums donated towards the cost of youth work and towards maintaining and improving the fabric of the building (for example, the sound system). In 2024, the largest amounts of income included income from visitors towards maintaining the building (some of which also involved Gift Aid), as well as special collections for other charitable organisations.

The largest elements of expenditure were: the contribution towards the DIocese Common Fund (£52,911), staff costs (note the church is no longer paying separately towards the Associate Pastor's accommodation), and running, repairing and maintaining the church and church centre (partly because of continuingly high energy costs, though these have decreased since 2023).

Reserves Policy

It is PCC policy to try to maintain a balance on free reserves which is sufficient to provide an adequate hedge against fluctuations in cash flow and to meet emergencies. The balance of the free reserves at the year-end increased to £66,874 compared to £58,195 in 2023, which is adequate for this purpose.

Most of the balance of £178,369 on the restricted funds is retained towards meeting the cost of staff salaries should there be inadequate money available in the unrestricted fund, and the cost of the upkeep of the church buildings (including the Church Centre) and the churchyard.

It is the policy of the PCC to invest available funds with the CCLA Church of England Deposit Fund and other safe deposits.

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. In particular, we want to mention our current churchwardens, Lynn Jackson and Paul Wiles.

Structure, governance and management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure and is a Registered Charity.

The method of appointment of PCC members is set out in the Church Representation Rules. At Eyam the membership of the PCC consists of the incumbent (our rector), churchwardens, deputy churchwardens, the licensed reader (currently also the Treasurer), Deanery Synod representatives, members elected by those members of the congregation who are on the electoral roll of the church, and other members who have been coopted by the PCC or appointed by the PCC to fill a casual vacancy. All members of the congregation are encouraged to register on the Electoral Roll and stand for election to the PCC.

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the PCC are to be spent.

The full PCC met twelve times during 2024, in addition to the ACPM on 28 April 2024.

Approved by the PCC on 6th April 2025 and signed on its behalf by The Churchwardens, Lynn Jackson and Paul Wiles, and Treasurer, Joanna Shapland.

………………………..….….. ..………………...…………… .……………...……………… ~~W~~ eak Qul Wiles FOU

………………………..….….. ..………………...…………… .……………...………………

5

PAROCHIAL CHURCH COUNCIL OF EYAM

ANNUAL REPORT AND FINANCIAL STATEMENTS

INDEPENDENT EXAMINER'S REPORT

TO THE PCC OF EYAM

I report to the trustees on my examination of the financial statements of the PCC for the year ended 31st December 2024 which comprise the Statement of Financial Activities, the Balance Sheet and related notes, set out on pages 7 to 15.

This report is made solely to the charity’s trustees, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity’s financial statements carried out under section 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 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

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 :

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

…………………………………….. WMeroleu{ Appleby Randall Limited Chartered Accountants A.l.M.S. Accountants for Business Studio 21, SUM Studios 1 Hartley Street Sheffield S2 3AQ

6th April 2025

6

PAROCHIAL CHURCH COUNCIL OF EYAM

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31ST DECEMBER 2024

Note Unrestricted
Funds
£
INCOME
Donations and legacies
2(a)
158,392
Other trading activities
2(b)
14,896
Income from investments
2(c)
2,600
Church activities
2(d)
12,075
Other income
2(e)
1,411
TOTAL INCOME
189,374
EXPENDITURE
Church activities
3
175,480
Raising funds
4
6,451
TOTAL EXPENDITURE
181,931
NET INCOME / (EXPENDITURE) FOR THE YEAR
7,443
Transfers between funds
9
1,236
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY 2024
58,195
66,874
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER 2024
66,874		 Designated
Funds
£
1,511
3,833
676
1,823
300
8,143
18,916
2,693
21,609
(13,466)
3,675
43,770
33,979
33,979		 Restricted
Funds
£
24,207
-
7,179
5,294
2,703
39,383
20,261
-
20,261
19,122
(4,911)
164,158
178,369
178,369		 Total
2024
£
184,110
18,729
10,455
19,192
4,414
236,900
214,657
9,144
223,801
13,099
-
266,123
279,222
279,222		 Total
2023
£
note 12
168,569
18,434
10,071
19,882
5,249
222,205
253,489
10,226
263,715
(41,510)
-
307,633
266,123
266,123

The notes on pages 9 to 15 form part of these financial statements.

7

PAROCHIAL CHURCH COUNCIL OF EYAM

BALANCE SHEET AS AT 31ST DECEMBER 2024

Note 2024 2023
£ £ £
FIXED ASSETS
Fixtures & fittings 8 - -
CURRENT ASSETS
Stock of books etc. 4,784 2,603
Debtors and prepayments 5 14,783 16,543
Short term deposits 243,217 232,102
Cash at bank and in hand 25,766 24,068
288,550 275,316
Creditors : amounts falling due within one year 6 9,328 9,193
NET CURRENT ASSETS 279,222 266,123
TOTAL NET ASSETS 7 279,222 266,123
FUNDS
Unrestricted fund 66,874 58,195
Unrestricted funds(Designated funds) 33,979 43,770
Restricted funds 178,369 164,158
9 279,222 266,123

Approved by the Parochial Church Council of Eyam on 6th April 2025 and signed on its behalf by:

“Pek …............................... …............................ …............................... Qul Wile» Fe Ub

The Churchwardens, Lynn Jackson and Paul Wiles, and Treasurer, Joanna Shapland

The notes on pages 9 to 15 form part of these financial statements.

8

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS

1. ACCOUNTING POLICIES

The PCC is a public benefit entity within the meaning of FRS 102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions, they have been prepared under FRS102 (2016) as the applicable accounting standards and the 2016 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The accounts have been prepared on the going concern basis.

ASSETS

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by section 10(2) (a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts-in-kind, at a reasonable estimate of their open market value on receipt.

Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives, usually 4 years.

An impairment review is carried out at each year-end and any residual loss identified included in expenditure for the year.

Short term deposits

These are the cash held on deposit with either the CCLA or Mansfield Building Society.

FUNDS

Unrestricted Funds

These represent the remaining income funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC for fixed assets for its own use or for spending on a future project and which are therefore not included in its ‘free reserves’ as disclosed in the trustees’ report.

Restricted Funds

These are income funds that must be spent on restricted purposes and details of the funds held are shown in the notes to the accounts.

9

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

2. INCOME

Funds
£
a) Donations and legacies
Planned Giving:
Giving under Gift Aid scheme
101,211
Income tax recoverable on Gift Aid donations
27,479
Other planned giving & collections
16,313
Other donations and legacies
13,389
158,392
b) Other trading activities
Magazine sales
2,309
Magazine advertising
3,141
Pilgrimage book and candle sales
932
Bookstall (inc wallbox)
5,622
Other income from visitors
2,892
14,896
c) Income from investments
Dividends & interest
2,600
2,600
d) Church activities
Fees for weddings & funerals
7,443
Church centre lettings
3,167
Parish expenses contributions
1,405
Rectors fees due
60
Contributions by Church groups
-
12,075
e) Other income
Sundry ordinary income
1,111
Grants received
300
1,411
Unrestricted		 Designated
Funds
£
-
150
947
414
1,511
-
-
3,049
784
-
3,833
676
676
-
-
1,823
-
-
1,823
300
-
300		 Restricted
Funds
£
850
3,959
1,071
18,327
24,207
-
-
-
-
-
-
7,179
7,179
-
-
-
-
5,294
5,294
-
2,703
2,703		 Total
2024
£
102,061
31,588
18,331
32,130
184,110
2,309
3,141
3,981
6,406
2,892
18,729
10,455
10,455
7,443
3,167
3,228
60
5,294
19,192
1,411
3,003
4,414		 Total
2023
£
98,508
28,910
19,174
21,977
168,569
2,316
3,025
4,166
5,436
3,491
18,434
10,071
10,071
4,341
3,979
3,977
119
7,466
19,882
1,499
3,750
5,249

10

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

3. CHURCH ACTIVITIES

CHURCH ACTIVITIES
Missionary & charitable giving:
Church overseas
Missionary societies
Grants overseas other
Home missions & other Church societies
Other home organisations
Grants arising from special events
Ministry:
Common Fund
Clergy expenses
Associate Pastor accommodation
Wages Associate Pastor
Wages - Youth Worker
Youth Worker expenses
Rector's discretionary
Other clergy costs
Other ministry costs
Wine, wafers & candles
Missions
Organ & music
Church running expenses
Church maintenance
Church re-ordering
Equipment purchased written off
Depreciation of equipment
Church groups
Rectory costs
Upkeep of churchyard
Flowers & gifts
Church centre running costs
Administration
Administrators' and vergers' salaries
National Insurance & Tax
Pension
Sundry expenses
Printing, stationery & computer
Telephone and broadband
Independent Examiners Fees
Bank charges
Pilgrimage		 Unrestricted Designated
Funds
Funds
£
£
13,847
-
-
-
2,446
-
1,442
240
-
-
17,735
240
48,218
4,693
272
-
-
-
26,351
414
-
-
-
-
-
-
58
-
550
-
103
-
-
-
1,925
-
4,678
10,719
2,839
-
-
-
2,540
-
-
-
821
-
135
-
-
2,850
2,019
-
15,315
-
28,184
-
11,117
-
6,047
-
1,328
-
2,719
-
591
-
1,800
-
135
-
-
-
175,480
18,916		 Restricted
Funds
£
-
-
-
-
1,444
1,444
-
-
-
735
-
-
-
-
-
-
-
-
-
-
-
14,541
-
2,061
-
-
-
-
1,480
-
-
-
-
-
-
-
-
20,261		 Total
2024
£
13,847
-
2,446
1,682
1,444		 Total
2023
£
12,167
-
800
3,053
3,436
19,419
52,911
272
-
27,500
-
-
-
58
550
103
-
1,925
15,397
2,839
-
17,081
-
2,882
135
2,850
2,019
15,315
29,664
11,117
6,047
1,328
2,719
591
1,800
135
-		 19,456
51,727
2,338
6,120
22,810
6,622
256
50
-
431
190
-
1,460
26,828
-
35,196
641
944
5,109
505
2,106
1,316
19,800
27,620
9,104
5,897
858
3,212
479
1,800
116
498
214,657 253,489

Staffing costs comprised of gross wages of £75,578 (2023 £73,709), Employers National Insurance contributions of £495 (after the employers allowance of £5,548) (2023:£nil) and employers pension contributions of £3,023 (2023:£2,949).

An average of 4 staff were employed during the year. There were no employees who earned £60,000 or more during the year.

11

PAROCHIAL CHURCH COUNCIL OF EYAM

FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

4. RAISING FUNDS

Unrestricted
Funds
£
Cost of generating voluntary income
-
Expenditure on parish magazine
3,520
Pilgrimage book costs and candles
205
Expenditure on bookstall
2,726
6,451
DEBTORS AND PREPAYMENTS
Unrestricted
Funds
£
Income tax recoverable
6,589
Prepayments and accrued income
7,728
14,317
CURRENT LIABILITIES
Unrestricted
Funds
£
Provision: gas & electricity accrued
592
Accountancy
1,800
Advertising receipts in advance
1,430
Other receipts in advance
-
Deposits
315
Provisions for other services & sundries
294
4,431
ANALYSIS OF NET ASSETS BY FUND
Unrestricted
Funds
£
Fixed assets
-
Current assets
71,305
Current liabilities
(4,431)
66,874		 Designated
Funds
£
-
-
2,693
-
2,693
Designated
Funds
£
-
-
-
Designated
Funds
£
1,725
-
-
248
-
381
2,354
Designated
Funds
£
-
36,333
(2,354)
33,979		 Restricted
Funds
£
-
-
-
-
-
Restricted
Funds
£
466
-
466
Restricted
Funds
£
-
-
-
243
-
2,300
2,543
Restricted
Funds
£
-
180,912
(2,543)
178,369		 Total
2024
£
-
3,520
2,898
2,726
9,144
Total
2024
£
7,055
7,728
14,783
Total
2024
£
2,317
1,800
1,430
491
315
2,975
9,328
Total
2024
£
-
288,550
(9,328)
279,222		 Total
2023
£
-
3,468
2,764
3,994
10,226
Total
2023
£
7,922
8,621
16,543
Total
2023
£
2,132
1,800
1,775
792
100
2,594
9,193
Total
2023
£
-
275,316
(9,193)
266,123

5. DEBTORS AND PREPAYMENTS

6. CURRENT LIABILITIES

7. ANALYSIS OF NET ASSETS BY FUND

12

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

8. FIXED ASSETS FOR USE BY THE PCC

Tangible fixed assets Freehold Church Total
Land and Equipment
Buildings
£ £ £
Actual/Deemed cost at 1st January 2024 - 59,038 59,038
Additions - - -
Disposals - - -
At 31st December 2024 - 59,038 59,038
Depreciation at 1st January 2024 - 59,038 59,038
Depreciation for the year - - -
Depreciation on Disposals - -
At 31st December 2024 - 59,038 59,038
Net book value at 1st January 2024 - - -
At 31st December 2024 - - -

The Church Centre is consecrated and, therefore, need not be brought into these accounts.

Church equipment bought prior to 1998 and written off in the accounts of those years has not been valued and brought into these accounts.

9. FUND DETAILS

funds
£
General fund
66,874
General fund (Foolow) (designated)
-
Bequest funds (designated)
8,351
Youth Worker fund (designated)
-
Pilgrimage (designated)
3,547
Buildings & Churchyard Fund (designated)
20,241
Donations for others (designated)
1,760
Rectors Discretionary (designated)
80
Bequest fund
-
Youth Worker fund
-
Fabric fund
-
Buildings & Churchyard fund
-
MOPS
-
Staff salaries
-
Local Costs
-
Donations for others
-
Mission to Spain
-
Open Doors
-
Pilgrimage
-
Re-Ordering
-
Messy Church
-
Accessibility
-
100,853
~~0~~
Unrestricted		 Restricted
funds
£
-
-
-
-
-
-
-
-
-
22,433
23,128
2,367
987
107,793
3,792
-
672
1,228
-
-
44
15,925
178,369
~~0~~		 Total
2024
£
66,874
-
8,351
-
3,547
20,241
1,760
80
-
22,433
23,128
2,367
987
107,793
3,792
-
672
1,228
-
-
44
15,925
279,222		 Total
2023
£
58,195
-
7,970
-
3,191
30,529
2,000
80
735
16,614
22,117
-
987
103,901
3,504
122
672
152
-
-
44
15,310
266,123

13

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

9.[FUND DETAILS][ (continued)]

FUND DETAILS (continued)
General fund
General fund (Foolow) (designated)
Bequest funds (designated)
Youth Worker fund (designated)
Pilgrimage (designated)
Buildings & Churchyard Fund (designated)
Donations for others (designated)
Rectors Discretionary (designated)
Bequest funds
Youth Worker fund
Fabric fund
Buildings & Churchyard fund
MOPS
Staff salaries
Local Costs
Donations for others
Mission to Spain
Open Doors
Pilgrimage
Re-Ordering
Messy Church
Accessibility		 Balance
1st January
2024
£
58,195
-
7,970
-
3,191
30,529
2,000
80
735
16,614
22,117
-
987
103,901
3,504
122
672
152
-
-
44
15,310
266,123		 Movement in
Balance
Resources
Funds
Incoming
Outgoing
2024
£
£
£
£
189,374
181,931
1,236
66,874
2,968
6,642
3,674
-
795
414
-
8,351
-
-
-
-
3,049
2,693
-
3,547
1,332
11,620
-
20,241
-
240
-
1,760
-
-
-
80
-
735
-
-
5,819
-
-
22,433
1,011
-
-
23,128
16,908
14,541
-
2,367
-
-
-
987
5,372
1,480
-
107,793
166
-
122
3,792
1,444
1,444
(122)
-
-
-
-
672
8,047
2,061
(4,910)
1,228
-
-
-
-
(120)
-
120
-
-
-
-
44
735
-
(120)
15,925
236,900
223,801
-
279,222
Transfer of
31st December
279,222

10. CBF CHURCH OF ENGLAND DEPOSIT FUND AND BUILDING SOCIETY DEPOSIT

The interest received on the deposits is allocated to the various funds (excepting transitory funds) on a pro rata basis to the mean balance for the year on those funds.

11. TRANSACTIONS WITH MEMBERS OF THE PCC AND OTHER RELATED PARTIES

Rector's expenses: £407; (2023: £1373) Baslow contribution £nil .(2023:£412)

Curate's expenses: £nil (2023: £1,480)

Members of the PCC and related parties donated a total of £36,335 (£45,419 including gift aid) to the PCC during the year.

14

PAROCHIAL CHURCH COUNCIL OF EYAM FOR THE YEAR ENDED 31ST DECEMBER 2024

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

12. COMPARATIVE FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME
Donations and legacies
Other trading activities
Income from investments
Church activities
Other income
TOTAL INCOME
EXPENDITURE
Church activities
Raising funds
TOTAL EXPENDITURE
NET INCOME / (EXPENDITURE) FOR THE YEAR
Transfers between funds
TOTAL FUNDS BROUGHT FORWARD
AT 1ST JANUARY 2023
TOTAL FUNDS CARRIED FORWARD
AT 31ST DECEMBER 2023		 Unrestricted Designated
Funds
Funds
£
£
156,821
1,176
14,674
3,760
2,014
2,115
17,565
2,317
1,430
-
192,504
9,368
174,165
16,418
7,626
2,600
181,791
19,018
10,713
(9,650)
83
(167)
47,399
53,587
58,195
43,770		 Restricted
Funds
£
10,572
-
5,942
-
3,819
20,333
62,906
-
62,906
(42,573)
84
206,647
164,158		 Total
2023
£
168,569
18,434
10,071
19,882
5,249
222,205
253,489
10,226
263,715
(41,510)
-
307,633
266,123

15

Mark Randall FCA

Studio 21, SUM Studios, 1 Hartley Street, Sheffield S2 3AQ.

T: 0114 275 0461 | M: 07908 592007 | E: mark.randall@aims.co.uk | W: www.aims.co.uk

AIMS is a national association of independent accountancy practices operating under licence granted by AIMS Partnership Ltd. Appleby Randall Limited t/a AIMS Accountants for Business, registered in England and Wales, No: 05552891. Registered office as above. ~~o~~ d