Registered Charity number 1137583 The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Reports and Financial Statements Year to 31 December 2024
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Contents Legal and administrative information 34 Trustees Annual Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet io Notes to the Financial Statements 11-20 Appendix 21-24 M.G. Walker & Co Limited Page 2
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Le al and administrative information Reference and Administrative Details Charity Name: THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PAR15H OF DRONFIELD WITH HOLMESFIELD Charity Number: 1137583 Principal Office: The Parish Office, 21 Church Street, Dronfield, Derbyshire S18 IQB Bankers: The Co-operative Bank, The Co-operative Bank- Business Business Customer Services, PO Box 4931. Swindon SN4 4PL The following trustees served during the year until the approval of this report: 1h Rob Aldread {re5igned 20 May 2S) Keith Brook Phyllls Charles Eliott George (resigned 20 May 25) Amanda Justine Georgiou th Dru Lewls (resigned 20 May 251 th Rev Paul Mellars (resigned 20 May 25} Dek Mlllington Sibil Naylor (resigned 20 May 25) Rev lan Arthur Prlce th Kathryn Stringer (resigned 20 May 251 Rev Lee Townend (appointed 17 June 20241 Cedrlc Godfrey Twelves (appointed 2 June 2025) Chrlstopher Ward (appointed 15 May 2024) Rev lan Webb Jenny Whlttaker lan Wrlght Robert Edward Mason {appointed 10 September 2025} M.G. Walker & Co Limited Page 3
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Officers to the PCC Commlttee: Rev Lee Townend Chair Jenny Whittaker Secretary Keith Brook Treasurer Other officials who have served from l January 2024 to the date the report was approved are: Readers wishing to servlce: Tony Bethell; Christine Orme: Jenny Whittaker Representatlves on the Deanery synod: Martin Harris (St Swithin's) Derek Millington {St John's) Jenny Whittaker (St AndreWs} No rep (St Marfs) No rep (St Philip's) Wardens: Chris Ward (St Philip's) Sue Edwards (St Philip's) Liz Williams (St Swithin's) lan Wright (St Marfs) (St John's> Cedric Twelves (St Andrew's) Accountant and Independent Examiners: M.G. Walker & Co Limited 119a High Street, Clay Cross Chesterfield S45 9DZ M.G. Walker & Co Limited Page 4
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Trustees Annual re ort Background The Parish of Dronfield with Holmesfield covers the settlements of Dronfield, Holmesfield, Unstone, and Coal Aston. It is part of the Diocese of Derby within the Church of England. The PCC is a registered charity With the Charity Commission, 25 August 2010. having previously havinE an excepted registration The PCC works c105ely with the District Church Councils of each of the five churches in the team ministry. Each church plays a vital part in planning and engaging in mission and outreach to the communities they serve. All five churches run weekday programmes and special events that make contact with the local community and seek to present and teach Christian discipleship. The PCC is responsible, in cooperation with the Team Rector and other team leaders. for promoting the whole mission of the Church pastoral, evangelistic, social, and ecumenical. Strurture. Governance and Management The PCC operates under the Parochial Church Council Powers Measure 1956 and is governed by Church Representation Rule5. The PCC members are the charitVs trustees. Members a either ex officio or elected by the Annual Parochial Church Meeting in accordance wtth the Church Representation Rules. Achievernents and Performance Elertoral Roll Membership (2024) St John the Baptist, Dronfield: [164] St Swithins, Holmesfield: [67] St Philips, Holmesdale:156] St Marys, Unstone: [10] St Andrew5, Dronfield Woodhouse: [64] Usual Sunday Adult Attendance (2024) St John the Bapt15t: [50] St Swithins:150] St Philips: [50] St Marys.. [8] St Andrews:160] During the year: The team ministry continue to work towards their stated vision of Sharing God's Love with each of the churches engaged with the communities they serve. Many of the services are seeing signs of arresting historic decline and some are seeing shoots of growth, which is encouraging. Two of the churches have finalised reordering plans to make their buildings accessible and fit for the M.G. Walker & Co Limited Page 5
The Parochial Church Counctl of the Ecclesiastical Parish of Dronf ield with Holmesfield future. All the churches are fully entrenched in their communittes they serve and have had numerous high quality Outreach events. Plans for the future: We continue to promulgate Sharing God's Love and will be venturing on a new evangelistic course tn the spring forthe whole team. Awayday at home is planned for the early part of the new year- to look at how we grow with fewer resources. An ordinand in trairÈing has jOFned us for two year5 and will embark on a project with the schoo15 and churches. We are lookFng, potentially. to engage with the diocese, a paid youth and familie5 worker. Statement of Trustees, Responsibilitles The members of the PCC las trustees) are responslble for preparing the Trustees, Report and financial statements Én attordance with applicable law and United Kingdom Accounting Standards. They are responsible for ensuring that proper accounting records are kept, that financial statements are prepared to give a true and fair view of the charlvs financia5 activities and position, and that they comply with the Charities Att 2011 and associated regulations. Flnanclal Statement The financial positton of the Dronfield with Holmesfield PCC remained stable throughout the year 2024. despite a number of practical challenges related to managing and consolidating accounts across the five churches In particular, St Johns Church experienced delays in financial reporting due to dÈfficulties acssIng and clarifying the necessary records. These challenges were partialEy due to changes in the treasurer. and the timing of the financial handover. The new treasurer took on responsibiltty for the accounts during the latter part of the year and. with support from M.G. Walker & Co Limited. has worked steadily to bring the figures up to date. This Meant that the antiual retum has been cornpleted late. As of 31 December 2024, the combined bank balance across all church accounts was E564.177. This reflects prudent financial Tnanagement during a year that also saw increased costs and the continued need for careful budgeting. Despite administrative challenges. the cooperation between local treaSur5, PCC offters, and external accountants has ensured financial accountability. Signed on behatf of the trustees of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfieldon 30 December 2025. Rev lan Webb (Trustee) M.G. Walker & Co Limited Page 6
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Inde endent Examiners Re ort to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield I report to the trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield, for the year ended 31 December 2024. Responsibilities and basis of report As the charity trustees of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holrnesfield, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act,). I report in respect of my examination of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield's accounts carried out under section 145 of the 2011 Act, and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)Ib) of the Act. Independent examinerfs statement Since The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield, gross income exceeded £250,(X)O, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of AIA, which is one of the listed bodies. I have completed my examination of the following: PCC Central Fund St Phillips Church St Marys Church St Johns Church The consolidation of the 5 churches and PCC Central Fund The independent examination of the books and records of the following churches have been performed by other profe55ionals and their reports are included in the Appendix. St Swithins Church St Andrews Church With respect to the independent examination of accounting records for St Johns church, Dronfield, we have been unable to vouch for expenditure to source documents other than bank statement due to the handover of treasurer responsibilitie5 during the year. M.G. Walker & Co Limited Page 7
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Inde endent Examiners Re ort to the Trustees of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield cont. I confirm that no material matters have come to my attention in connection with the examination of The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield, giving me cause to believe that in any material respect: l. accounting records were not kept in respect of as required by section 130 of the Act; or 2. the accounts do not accord with those records. or 3. the accounts do not comply with the accounting 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 matter5 in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. If JJL M.G. WALKER & CO. LIMITED The Coach House 119 High Street. Chesterfield S45 9DZ 22. December 2025 M.G. Walker & Co Limited Page 8
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Statement of Financial Activities For the ear ended 31 December 2024 uJ)restrkned Endownbtht Total Totsl F¥Thd5 Ftshd$ 2024 Futhds 2024 Not• Income from: Donation5 ar lepcles Itwestments 177A52 1377 89.193 8,533 555 148316 2J92 316.16B 2¥265 89,193 29,024 20,216 201549 8MI 76591 5532 207.712 16.260 434 ChuK¢hPxiivrtles lrtcome fromKerrnYn8fvnds Other 20A91 19,661 Total kneome 2789 1fj.260 I.6fjO 5rK)A75 Expthdttureon: Fundra151ng ChJKhxtiyitw other SOD 258,971 9.748 639 3967 182.402 306263 39 9.718 TOtsI Exp¢Trdure 269.019 181,402 455,38B li01 N•tknc•meIlExpethdU1ts11Ore tsan5fÈ 9,49) 11293 8258 434 30.475 189,674 stran51w¥betweev 2,032 475 1443 4.oml M¢tmo¥wentsth)knds IL523 14818 ,701 11,5661 30,475 189,674 Re¢oncnkuoTr of fund5 Totsl fld$ brouBhtforward TOtalluDdscarrlEd ID 98.941 339,2 77,776 14.3n 11.306 sao.795 S61,270 34L121 530,795 M.G. Walker & Co Limited Page 9
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Balance Sheet At 31 December 2024 2024 Flxed assets Talble a55ets 3A24 Cumt assÉts Debtors Cash at bank and In trwnd 6.258 564,177 570,435 6,235 529.487 535.722 Credhots: Amounts fair due In one year {ii.iyi {8,351} Net¢urntassets 559281 527371 14er#ts 56L270 530,795 Charlty funds Unrestrttted Designated Restricted Endowment Totsl lund5 San tr44bb ¥)ekthlf o Approved 110,463 351.024 88.477 11306 561,270 98941 339206 77.776 14072 530.795 he Paroctrual Ctwrch COLRKII on... ebb M.G. Walker & Ccp Limited Page 10
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 l. Accounting policles Statement of compllan The financlal statements have been prepared in accordance with the se¢ond edition of the Charities Statement of Recommended Practice issued in Ortober 2019, the Financial Reporting Standard applicable in the Unlted Kingdom and Republic of Ireland {FRS 1021 and the Charities Act 2011. Basis of preparation The Parochial Church Council of the Ecclesiastical Parlsh of Dronfield with Holmesfieldmeets the definition of a publlc benefit entlty under FRS 102. The accounts {financial statements) have been prepared under the historical cost convention with items reco8nised at cost or transaction value unless otherwlse stated in the relevant notels} to these accounts. The financial statements are presented in sterling which is the functional currency of the ¢harlty and rounded to the nearest £. The slgnificant accounting policies have been consistently applied to all years presented unless otherwlse stated. Golng concern The trustees consider that there are no material uncertainties about the charity's abillty to continue as a going concern. Fund accountlng Unrestricted funds: These are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include revaluatlon reserve representing the restatement of investment assets at their market values. These are available for use subject to the restrictions imposed by the donor or through terms of an appeal. Deslgnated funds: Revaluation fvnds: Restricted funds- Income Recognition of income: Income is included in the Statement of Financial Activitles (SOFA) when the charity becomes entitled to; and virtually certain to receive, the income and the amount of the Income can be measured with sufficient reliabillty. Where income has related expendlture the income and related expenditure is expenditure: reported gross In the SOFA. Donations and legacies: Voluntary income received by way of grants, donations and gift5 is included in the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims in donations Intome from tax reclaims is included in the SOFA at the Same time as the gift/ and gifts: donation to which it relate5. Incorne with related M.G. Walker & Co Limited Page 11
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. Volunteer help: Investment income: Thevalue of any volunteer help received is not included in the accounts. This is included in the accounts when receivable. This includes any gain or loss on the sale of investments. Gainsl (losses) on Expenditure Recognition of expenditure- Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered. and is reported as part of the expenditure to which it relates. These comprise the costs associated with attracting voluntary income, fundraising trading costs and investment management costs. These comprise of costs incurred by the Charity in the dellvery of Its activitie5 and services in the furtherance of its objects, includin8 the making of grants and governance costs. All grant expenditure is accounted for on an artual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory Requirements of the Charity. including any audit/ independent examiniatlons fees. costs linked to the strategic management of the charity, together wlth a share of other administration costs. Expenditure on raising funds- Expenditure on charitable actlvities: Grants payable: Governance costs: other expenditure: Taxatlon These are support costs not allocated to a partlcular activity. The charity Is exempt from tax on its charltable artlvities. Trade and other debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments arevalued at the amount prepaid net of anytrade discounts. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short- term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the statement of cash flows. cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction prlce. Other creditors and provision5 are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party, and the amount due to settle the obligation can be measured or estlmated reliably. Creditors and provisions are normally recognlsed at thelr settlement amount after allowing for any trade discounts due. M.G. Walker & Co Limited Page 12
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. Penslon costs The charity operated a defined contribution plan for it5 employees. A defined contribution plan is a pension plan under which the charity pays a fixed contribution into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The asset5 of the plan are held separately from the charity in independently administered funds. 2. Statement of Flnancial Actlvlties- prior year comparatives Unrestrlcted Desnated Rèstrkw Endowm•nt Funds Funds Funds Funds 2023 2023 2023 2023 Totsl Funds 2023 Income from: Donations and lega¢ies Invèstments Church Actlvfties Income from generating funds Other 178502 1,798 76.547 3.767 8.824 10.920 5306 12.127 726 444 1.765 201549 8.691 76.991 5532 207,712 19888 Totsl Income 269A38 215.114 15,062 500A75 Expendre on: Fundralsln8 Church ktivitles Other 639 241,418 3,899 639 306.263 3,899 44,741 20,104 Total expenditum 245,956 44,741 20,104 310,801 Plet Incomellapendtturel befor• trnnsfeys 23,481 170,373 15,0421 861 189,674 Gro55 transfers l)etween fvnds 16.9211 537 6,384 Met movernénts In funds 16,561 170,910 1,342 189,674 Reconcmlatlon of funds Total funds brought fOard Totsl fundscarrkd foTh¥ard 82380 98,940 168,296 339 206 76,434 77,776 14,011 14.872 341.121 530,795 M.G. Walker & Co Limited Page 13
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements Forthe ear ended 31 December 2024 cont. 3. Income Unr¢strftted Dos*n•t¢d Funds Funds 2024 Re5trtEtqd Endowment Funds Funds 2024 2024 Totsl Fund$ 2024 Total Funits 2023 31al PCC Centrnl fvnd St Marys St John5 1.544 1.584 11.515 193.653 3%Y71 32,928 50,716 326.168 11.515 53%65 33.227 28A88 50.716 177.852 3,975 67.752 45.489 29.972 54,361 20L549 139.788 2.544 4.440 Swithins 5t Andrews 148,316 In¥estmntlntome PCC Certral hjnd St Marys Stjohns St Phillips St Swtthlrns StAndrew5 251 351 956 18.35B 339 173 395 956 609 239 199 374 2,377 16.260 L3C 183 374 21.263 155 8.691 14260 2.191 434 lfi¢ome Imm churrh 4¢ti4Titles PCC Central fund St Marys StJokn)s St Phlllips St Swithi St drewS L677 L677 4,686 17,288 9,182 10,779 Js,s 89,193 932 3,773 18,604 6,746 20,492 26,444 76991 17,ZB8 9,182 20,779 35,581 89.193 31dl In¢orné trom 8en8rntln¥ lunds PCC Certtralfund 51 Mary5 Sl Johns St Phillips St Swithin5 51 kndrews IN7 1.047 1294 7,157 329 533 17.925 2.566 20.491 539 2.999 5.532 2,895 31el Otherkncome PCC Central fund Sl Marys st John5 547 19.661 2(56 St Swr(hn5 st Andrews 555 19,661 216 207,712 Tot411ntome 278,509 16.26Q 190,660 434 485,863 5W,475 M.G. Walker & Co Limited Page 14
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. 4. Expendlture Unre#rfrted l)esnated Funds Funds 2024 Restthd Endowment Fuhd$ Fund$ 20Z4 Total Funds 2023 Fund5 2024 Exp•ndIregh1urtdralSkn8 St Swf(hins St Marys St Phillips diews Stjohns PCC Central lund 3LJ 639 EWO1*yr¢ on ¢harttable a11105 St Swilhim$ St Marys St Phillips St Ajvjrews Stjotr PCC Central fund 52.223 ION23 45.383 68243 57,160 Z5 25&971 L501 24,914 74638 10.423 45,453 193 0,894 S357 6223 39A69 65567 116N7 24,760 306263 3.950 151,268 2.2 182,4 2A66 3.%7 Other•yndltur• St Swlthlns 5t MJry$ St PhIlp5 St Indrews St John5 PCC Central fund 1202 27 1,202 27 236 599 4A36 599 4,336 1,783 9.748 9,748 3A99 Transfer5 bet4v¢¢hfunds TraThsfrrs Rlchaidson charity donatlon to clwr¢hes St Indrewsschool IZA781 IIy41 475 11,5971 475 Totsl Ey9qndkn 4.442 179.959 4,OM 455,388 310.801 Othervpendiiurefvr2024 IndudesArroyntonrytsnd oovemon¢¢¢ostsoA£5988 (2023..ÉZ0631 ondDepredotlon 01£ 12023.. El,fmJ 5. Staff Costs 2024 2023 5alarles. Pension and Nl 34,530 34,530 36,842 No employee received emoluments in excess of £60,CN)O. Notes to the Financial Statements M.G. Walker & Co Limited Page 15
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield For the ear ended 31 December 2024 cont. 6. Fixed assets Equipment Total Cost or revaluation At l January 2024 Additions At 310ecember 2024 I631 16,831 16,831 16,831 Depreciation and Impalrment At l January 2024 Depreciation charge forthe year At 31 December 2024 13,407 1.435 14,842 13,407 1.435 14.842 Net book values At 31 December 2024 At 31 December 2023 1.989 3,424 1.989 3.424 7. Debtors 2024 2023 Income tax recoverable- St Andrews Other debtors- St Andw$ 6,000 235 6,235 Z58 6,258 8. Creditors: amounts falling due within one year 2024 2023 Credltor5: Amountsfalling due In one year Central Fund Pension Owing Central Fund PAYE Owin8 Accruals and deferred income -st Johns -st Swithins -st Andrews -central Fund 41 317 3.2410 4.712 1.512 1,332 11,154 65 5,042 2.210 1,034 8,351 M.G. Walker & Co Limited Page 16
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. 9. Statement of funds- current year Atl January 2024 At31 December 2024 Incomlng Resources Resources Expended Translers UnTestrkted Funds: General Funds PCC Central fund Stmarys Stjohns St Phillips St Swithins St ArKlrews De518nated Funds PCC Central fund St Marys St Johns st Phillips St Swithins St Andrews Total Unrestrkted Funds 3,347 34,804 19,510 10.795 7,476 23,C(18 1,717 18,212 72,309 42,648 56,623 87.¢)00 129,1221 IIOA501 161,7961 145,3831 153A251 168,8421 26,525 11,0821 15,7191 14A63 16,4281 16,8011 1467 41,484 3,597 4,246 34,365 329,025 I,ooo 3.085 6,096 438,146 16,260 12,4661 14751 LOOD 1,584 6,096 461,487 11,5011 294.769 1272,986 1,557 Restrlcted Fund&. PCC Central fund St Mary5 St Johns St Phillip5 St SwlthSns St Andrews Totsl Restricted Funds 12,21101 594 19.766 6.367 42,220 9,019 77.776 160.755 1151,2681 1701 124,9141 13,950 1182,402 475 29.728 8,841 40,557 .757 88,477 23,251 2,566 190,660 1,122 2,443 Endowment Funds: PCC Central fund St Marys Stjohns St Phllllps St SwithSns St Andrews Total Endowment Funds 5,570 251 14,0001 1.821 8,C(12 183 185 1,300 14,872 434 14,0001 11,306 Totslfunds 530,795 485,863 1455.388) 561,270 M.G. Walker & Co Limited Page 17
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. 10. Statement of fvnds- prior year Ati January 2023 At31 Dècember Incorning Resources flesour¢e$ Expended Transfers Unrestricted Funds: General Funds PCC Central fund 5t Marys 5t Johns St Phillips St Swithins St Andrews Designated Funds PCC Central fund StMary5 Stjohns St Philllps St Swithins St Andrews Tal Unrestricted Funds 5964 33.730 10.959 8.742 10.490 12A95 124.4141 16.2231 (72.2351 138,0651 146,5501 158A701 20A53 18461 15,5861 15,0081 16,034} 19300} 3.347 8.143 86.372 45.126 49.570 78.883 19,510 10.795 7A76 23.008 158.301 1,000 2,899 6,096 250,676 215,114 144.7411 351 329,025 186 3.085 6.096 438,146 484,552 1290,6971 16.384) Restrlcted Funds: PCC Central fund St Marys Stjohns St Phillips St Swithins St Andrews Total Restricted Funds 12.2271 2,184 20.016 542 47.250 8.623 76.434 12501 IIA041 (7.3431 18.8801 120,1041 19,766 6,367 42,220 9.019 77,776 7.229 2.313 5.076 15.062 42fy) 6.384 Endovmient Funds: PCC Central fund 5.397 173 5.570 St Marys St Johns St Phillip5 St Swithins St Andrews Totsl Endowment Funds 7.314 688 1,300 14.011 861 14,872 Total funds 341,121 500,475 1310,8011 530,795 M.G. Walker & Co Limited Page 18
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. 11. Analysis of net assets by fund UnTestsl¢i¢d Oes4natsd Jnds Funds RIsto Ehdowmeni Fythds Fund$ 2024 2024 Toknl F¥nds 2024 2024 Flxed assets Net Current assets 75 110 463 351,024 351024 88A77 88,477 559 561,271 11,306 Unrqs¢rfthd tlesl8n•ted Fund5 Funds 2024 ReMrlct¢d Funds
)24 Resb*t8d Funds 23 Tot•1 nds Flxed assas Net CUTrert 055ets 3.424 95,517 339,206 339,206 77.776 14072 14A72 S27,171 12. Reconclllation of net assets At l January Cash flows At 31 DKember Cash and cash equivalents 529A87 34,690 564,177 Net assets 529,487 34,690 564.177 At l January 2023 Cash flow& At 31 December 2023 Cash and cash equivalents 331,218 198,269 529A87 Nei assets 331,218 198,269 529A87 M.G. Walker & Co Limited Page 19
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield Notes to the Financial Statements For the ear ended 31 December 2024 cont. 13. Contributlons to St Andrews School fund, Central fund and Diocese Common fund by church Church contributlon to St Andrews School Fund 2024 Church contrlbution to Central Fund 2024 Diocese Common Fund 2024 St Marys St Johns St Phillips St Swithins St Andrew5 63 593 473 668 593 2,390 686 5,395 4,299 6,069 5,395 21,842 3,438 28,399 26,041 22,921 18,1KlO 98,799 14. Taxation As a charity, The Parochial Church Countil of the Ecclesiastlcal Parish of Dronfield with Holmesfield, is exempt from tax on income and gains falling within the available tax exemptions to the extent that these apply to its charitable objects. No tax charges have arisen in the charity. 15. Related party transactions The total amount of employee benefits received by key management personnel 15 £nil. All key management personnel are remunerated by the Derby Diocese Board of Finance. No trustees were paid expenses for their role as trustees in either year. M.G. Walker & Co Limited Page 20
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield endix endix I Independent examination report for St Andrews Community Church M.G. Walker & Co Limited Page 21
ST ANDREW'S COMMUNITY CHURCH FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024 INDEPENDENT EXAMINERS, REPORT This report on the accounts of Si Andrcw's Community Church for the year ended 31st December 2024 which are set oul on pages I to 7 Res tive res nsibilities of trustees and examiners As the members of St Andrew's Community Church, you are r¢5POtXbJc for th¢ prcparation of the accounts. you consider that an audit is not required under the Churcb Accounting Regulations and section 144(2) of the Charities Act 2011 (the Act) and that an independent examination is needed. It is our responsibility to: Examine the accounts under settion 145 of the 201 l Act). To follow the procedures laid down in th¢ G¢neral Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act). and To state whether particular matters have come to my attention. Basis of inde ndent examiners, r Our examination was Caled out in accordance WAth the General Directions given by the Charity Commission. That ¢xan)ination includes a review of the accounting Tecords kept by St Andrew's Community chUb and a comparison of the accounts with those records. It also ftncludes considering any unusual it¢ms or disclosures in the accounts and s¢¢king explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evideuce that would be Tquired in an audit, and consequently we do not express an audit opinion on thc view given by the accounts. Inde ndent examiners, statement In connection with our examination. no matter has come to our attention: l) which giv¢s us reasonable cause to believe that in any material rcsp¢ct the T¢quirem¢nts to keep accounting records in acrdanCe with section 130 of the 2011 Act. and to prepaTe accounts which accord with the accounting records and to comply with the requiren]ents of the 2011 Act. have not been met. or 2} to which, in our opinion, attention should be draThm to enable a proper understanding of the account to be reached. Ian R Collins & Co The Bridge Hous¢ Mill Lane Dronfield S18 2XL Dated: 30 April 2025 Page 8
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield M.G. Walker & Co Limited Page 22
The Parochial Church Council of the Ecclesiastical Parish of Dronfield with Holmesfield endix 2 Independent examination report for St Swithins Church, Holmesfield. M.G. Walker & Co Limited Page 23
Inde endent examiDer's re rt to the DCC ofst Swlthin HolmeSf1d I report on the financial ststements of the DCC for the year ended 31° December 2024, which aff set out on the attached sheets. Responsibilities and bAsls of the reporL As members of th¢ DCC you are reSnSiblE for the pparatIOn of the aoUnts in acrdance with the requirements of the Charities Act 2011 (the Act). I report in resct of my examination of the DCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examinatio I have followed all the applicable DIrtionS given by the Charity Commission under section 145(5Xb) of th¢ ACL Independent examiner'j Jtstement I have completed My examination. I confim) that no material matters have come to my attention in conne£tson with the examination which gives m¢ USe to believe that in. matsrial respect: the ac¢ountin8 records were not kept in acwrdan¢¢ with stIOn 130 of the Charities Act; or the accounts did not acA)rd with the accounting records: or the accounts did not mplY with the appliable requirements wncerning the fonn and content of accounts set out in th¢ Charities (Accounts and ReN)rts) Regulation5 2008 other than any Tequirement that the acLY)unts give a 'true and fair, view which is not a matter consid¢red as prt of an independent I hav¢ no LX)ncems and have come across no other matters in connection with the mitiOn to which attention shoukl be drawn in this TeN)rt in order to ¢nablc a proper undetsding of the acCOts to br reached. David L Oldale Chartered A¢countant 48 Netherleigh Road Chesterfield S40 3QJ 2L4k Fe6rt- 2025