## **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:
- [Worship and prayer; learning about the gospel; and developing their knowledge of and trust in Jesus.]
- [Provision of pastoral care for people living in the parish.]
- [ Missionary and outreach work.]
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 :
- accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- the financial statements do not accord with those records; or
- the financial statements 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 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