2023-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of St Thomas, Brampton, Chesterfield.

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2023 Annual Report and Accounts

for the Parochial Church Council of

St Thomas Church, Brampton

Registered Charity Number: 1138026

Introduction

In this document, the Parochial Church Council (PCC) presents its annual report with the financial statements for the year ended 31 December 2023. The PCC is an unincorporated charity registered with the Charity Commission (charity number 1138026).

Aim and Purposes

St Thomas Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, Reverend Gary Weston, 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 the Church building and the St Thomas’ Church Centre in conjunction with STB (Chesterfield) Ltd (STB) as laid out in the management agreement between the PCC and STB.

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 church community. The PCC, alongside the incumbent, maintains an overview of worship in the parish. Our services and worship reflect who we are as the gathered people of God, as we look to put faith into practice.

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, specifically, 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 and trust in Jesus.
Provision of pastoral care for people living in the parish.
Missionary and outreach work.

To enable this work, it is important that we maintain the fabric of St Thomas’ Church and the Church Centre.

Achievements and Performance

Worship and prayer

We continue to offer a range of services on Sundays and over the course of the year that our community find both beneficial and spiritually fulfilling. Our current regular pattern is of three services most Sundays which are a traditional liturgically based service at 9:15am; a more contemporary and less formal service at 10:45am which includes specific groups for families; and a smaller informal gathering at 6pm which has had a strong prayer focus during the year.

In addition to these we hold a number of one-off services at Easter, for Remembrance Sunday and at Christmas, which are attended in greater numbers by those in our community.

Over the last year we have seen an increase in numbers of those who are part of St Thomas’ with 45 new people joining over the year. However, the annual October count indicated that the regularity with which people join us on a Sunday has dropped slightly. We saw a significant increase of those that attended services at Christmas in 2023 in part due to the addition of the Coffee, Cake and Carols service which had a more contemporary feel, as well as the fact that we hosted the Derbyshire Police Carol Service this year.

As well as our regular services, we enable our community to celebrate and thank God at the milestones of the journey through life. Through baptisms and dedications, we thank God for the gift of life; in marriage services, public vows are exchanged with God’s blessing; and through funeral services, friends and family 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.

We have celebrated 3 baptisms, 4 dedications, 1 wedding and held 15 funerals in the year.

Electoral Roll

The Parish Electoral Roll stands at 162. This will be updated and reviewed before our Annual Parochial Church Meeting (APCM) in April 2024.

Church groups and activities

Throughout the year we have run several regular activities. A number of these are focused on families and those under 18 and include Tots’ Time and Kids’ Club which meet weekly during term time. During the year we have also seen a Family Café established on a weekly basis. Our Sunday evening youth provision ended at the end of 2023 and new ways for our young people to connect are being explored.

We also hold one off activities through the year, which this year have included a Fun Day as well as a number of community events held in the Church Centre.

We also hold regular groups which connect with adults in the Church and across our community. Our Knit & Natter group meets weekly in the Church Centre and our Men’s Football group plays weekly at the local sports centre. Thom’s Blokes is a group for men that meets monthly for talks, outings and social gatherings and Thom’s Golden Folks

meets twice a month for talks and social gatherings or a meal. Thom’s Golden Folks also held a successful ‘holiday at home’ in August.

A number of Church House Groups have also continued to meet through the year for bible study, prayer and support.

Mission and evangelism

Mission and evangelism are significant parts of our calling as a Church. We encourage every member of the Church to live in a way which demonstrates God’s love for those they meet on a daily basis. Alongside this we hold a number of events throughout the year which focus on sharing the good news of Jesus. These include our Christmas and Easter services as well as one-off events such as the Pancake Party held in February, the Light Trail held on 31 October and a Holiday Club held at Easter.

We continue to support local, national and international organisations which demonstrate the love of God to people either in word or action. The PCC continues to follow the biblical ethos of tithing with 10% of St Thomas’ unrestricted donations being transferred into the World Mission Fund each year. The distribution of this fund is administered by the Mission Support Committee.

During 2023 there was a review of the Mission Partnerships we support, and our main partnerships are now Tearfund, Open Doors, New Wine, Home For Good, Hope House and the Gates Arts Group.

The main beneficiaries, with donations of £1,000 or more, during 2023 were:

Christian Solidarity Worldwide (CSW)
Christian Mission Society (CMS)
Tearfund
Christian Vision for Men (CVM)
Gates Art Group
Hope House

Our parish magazine, Ploughshare, is published six times a year and is available on the Church website. Subscribers can also pay a small fee to receive a hard copy.

St Thomas’ Church Centre

Our Centre continues to be a vital part of our mission and ministry with many of our Church ministries using the building to hold activities on a weekly basis. The Centre is also used widely by a variety of community groups and organisations.

The Coffee Shop continues to remain a popular meeting place for those within the community, with many regulars who appreciate the warm welcome they receive. It is also well used by many of our Church members using the Coffee Bar as a place to connect with family and friends.

The Centre is managed by STB (Chesterfield) Ltd, a subsidiary company of the PCC, and is overseen by a Board of Directors who are Mark Hoare, Phil Bird, Alex Quinton, Ingrid Raby and Gary Weston, with Beth Robson-Smith and Becky Botham also attending meetings. We thank them for all the hard work and dedication they put into the Centre and its running. We are also grateful to all the staff, volunteers and paid, who work hard to make the centre run smoothly.

Over the past 12 months the Centre staff and volunteers have worked hard to hold a number of well received events such as the Festive Market and Community Day, and have provided a fantastic space for our Church groups. Throughout the year we have been trialling Saturday opening to allow the Centre to reach additional parts of the community. The Saturday openings have covered costs and have provided a fantastic service.

Alongside the main Church, the Centre has upgraded its televisions and has improved decoration in the coffee bar to increase our capabilities which have been used most recently in the Alpha course.

Pastoral care and community support

Some members of our parish are unable to attend Church due to sickness or age. We have a pastoral team who either make contact with or visit those who we are aware need pastoral care. Throughout 2023 we have regularly visited both Chatsworth Lodge and Brookholme Care Home.

We also continued to support St Thomas' Baby Basics Fund, which is part of the Baby Basics UK initiative, a project that supports vulnerable new mothers by providing a free Moses basket starter pack and other essential items to mothers / families who are struggling to meet the financial and practical burdens of looking after a new baby. This fund works on a referral basis from local health and social care professionals.

Our thanks go to Charlotte Baldwin and Jane Simmonds for all the work they have put into Baby Basics over the year.

Volunteers

We would like to thank all the volunteers who work so hard in our Church and Centre - from those that take on practical tasks from maintenance, washing up or cleaning, as well as those who serve on the many teams that enable our worship on a Sunday, our under 18s ministry or the many groups that meet on a regular basis. Church works best when each of us contribute to its life and ministry, and we are hugely grateful to everyone who gives up their valuable time to be involved.

Deanery Synod

Two Deanery Synod representatives sit on the PCC. This provides the PCC with an important link between the parish and the wider structures of the Church and the Diocese. The Reverend Daniel Cooke continues to serve as our Area Dean and has conducted a visit to St Thomas’ during 2023 on behalf of the Archdeacon.

Financial Review

The financial statements show that total expenditure exceeded income by £8,225 in 2023 (2022 £25,475 surplus). Where possible, expenditure was made from designated and restricted funds to maintain our unrestricted reserves.

£177,113 was spent from unrestricted funds during 2023 (2022 £172,881) to provide the ministry of the parish. The two most significant categories of expenditure are our contribution to the Derby Diocesan Common Fund, which largely provides the stipends and housing for the clergy, and staff costs. As for households in our community, our energy costs continue to be a concern.

STB (Chesterfield) Ltd has continued to run the Centre and associated Coffee Bar. During the year it has followed the principle, as far as possible, of making a third of the space in the Centre available to St Thomas’ Church, and two thirds available for Community and Commercial lettings. The year end accounts for STB are due by the end of April 2024 and indications are that there will be a small profit which they will retain in order to build up sufficient funds to cover the cost of replacement equipment.

STB (Hope House) Ltd was dissolved on 25 April 2023. The running of Hope House is now undertaken through a separate company, Hope House (Chesterfield) Ltd, which is also a registered charity (charity number 1183254). This company is not connected to the PCC.

Reserves Policy

It is PCC policy to try to maintain a balance of free reserves to cover at least three months’ planned expenditure. It is held to smooth out fluctuations in cash flows and to help cover emergencies. The PCC defines free reserves as unrestricted net current

assets excluding any amounts owed by subsidiary companies since this money is not considered to be readily available.

Based on the approved 2024 expenditure budget, the amount required to meet the reserves policy is £47,549. The balance of the free reserves at 31 December 2023 stands at £25,743 (2022 £64,898). This is significantly below the PCC’s target level and the PCC are currently considering ways to address the shortfall.

In addition, at 31 December 2023, a total cash balance of £69,580 was held in designated and restricted funds to meet the costs of development, repairs and maintenance of St Thomas’ (£30,000 designated and £18,765 restricted) and the Centre (£20,815). Capital expenditure of nearly £23,000 was incurred from the St Thomas’ restricted fund during 2023 for the replacement of the audio-visual system.

Details of the balances and movements on these and the other restricted funds can be found in note 11 to the financial statements.

Structure Governance and Management

The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council (Powers) Measure 1956. The PCC is a registered charity and all members of the PCC are charity trustees.

The method of appointment of PCC members is set out in the Church Representation Rules. PCC members can either be ex-officio through their role or elected. All members of our congregations who are on the electoral rolls of the churches are able to vote 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. New members receive a booklet into the workings of the PCC. There are a number of committees in Church, each dealing with a particular aspect of parish life, and all are responsible to the PCC.

The PCC met 6 times during the year for scheduled meetings with an average attendance of 73%.

Along with their regular review of finances, policies and the order of the buildings and grounds, the PCC focused specifically on its own purpose and how it serves the wider Church; the purpose and vision for the Church; worship and services post-pandemic; mission and outreach; and the impact of the potential pastoral reorganisation to include the Parish of Brampton, St Mark.

Administrative Information

Full name of the PCC

The Parochial Church Council of the Ecclesiastical Parish of St Thomas, Brampton, Chesterfield

Principal and correspondence address

St Thomas’ Church Church Office Chatsworth Road Brampton Chesterfield S40 3AW

Charity registration number

1138026

General contact

Mrs Becky Botham Parish Operations Manager

Independent examiner

Howard Freeman BSc (Hons) FCA CTA

Shorts 2 Ashgate Road Chesterfield S40 4AA

Membership of the PCC (see note 1 below)

Clerks in Holy Orders (beneficed or licensed to the Parish) (see note 2 below)

Reverend Gary Weston Ex-officio Reverend Josie Chamings Ex-officio (from 2 July 2023)

Churchwardens (members of the PCC by virtue of rules M15(1)(e) and M15(1)(g)) (Parish Wardens elected annually, see note 2 below) Millie Guthrie Parish Warden Tony Witham Parish Warden

Readers licensed to the Parish (ex-officio until the APCM on 17 May 2023) Martin Cox Ex-officio Tim Wheeler Ex-officio

Elected Deanery Synod Members

Millie Guthrie 2020-2023 (to 17 May 2023) Stuart Robinson 2020-2023 (to 17 May 2023) Ben Widdowson 2020-2023 (to 17 May 2023) Jenny Smedley 2020-2024 (as Diocesan Synod representative) Karen Riley 2023-2026

Ordinary Elected Members

(a maximum of fourteen members by virtue of rule M15(8)(c))

Lindsay Leteve 2020-2023 (to 17 May 2023) Diane Boothby 2021-2024 Robin Dawson 2021-2024 Phil Bird 2022-2024 Mark Hoare 2022-2025 Carla Jackson 2022-2025 Ingrid Raby 2022-2025 Martin Cox 2023-2024 (elected 17 May 2023) Elizabeth Travis 2023-2025 (elected 17 May 2023) Paul Benson 2023-2026 (elected 17 May 2023) Sue Ward 2023-2026 (elected 17 May 2023) Ben Widdowson 2023-2026 (elected 17 May 2023) Claire Wood 2023-2026

Co-opted in her capacity as Parish Operations Manager & Safeguarding Officer

Becky Botham (non-voting)

PCC Secretary

Sue Wheeler (non-voting)

Notes:

All membership rules are in accordance with the Church Representation Rules 2020. 2. Churchwardens measure 2001 – provision 3, “Disqualification after six periods of office”. A meeting of parishioners (2009) resolved that this section shall not apply in this parish. This resolution may be revoked by a subsequent meeting of the parishioners.

Organisation Structure

Committees

Standing Committee

Chair: Reverend Gary Weston

Members: Millie Guthrie, Tony Witham, Ben Widdowson, Karen Riley, Claire Wood and Sue Wheeler (PCC Secretary – to take minutes).

The committee is empowered to transact the business of the PCC between PCC meetings subject to any directions given by the PCC.

Finance and Personnel sub-committee

Chair: Reverend Gary Weston

Members: Ben Widdowson, Paul Willis, Tony Witham, Sue Ward, Mark Hoare and Sue Wheeler (PCC Secretary – to take minutes).

To manage the parish accounts and to advise the PCC on all matters relating to the financial activities of the churches. To advise the PCC on all matters relating to

employment issues, including, but not limited to, recruitment, development, terms & conditions and discipline.

Mission Support Committee

Chair: Reverend Gary Weston

Members: Charlotte Baldwin (from April 2023), Robin Dawson, Betty Frost (until October 2023), Anne Hewitt, Ann Small, John Small and Angela Wright.

To encourage, support, promote and manage St Thomas’ support of the Church’s world mission partners and to seek ways to help St Thomas’ engage in world and home mission.

Directors of subsidiary companies

STB (Chesterfield) Ltd (Company Number 08146516)

Phil Bird

Mark Hoare Alex Quinton Ingrid Raby Reverend Gary Weston

STB (Hope House) Ltd (Company Number 09194559) Directors to 25 April 2023 when the company was dissolved: Reverend Canon Matt Barnes Mark Hoare Karen Riley Andrew Travis

The Trustees’ Annual Report was approved by the Parochial Church Council at its meeting on 4 March 2024 and signed on its behalf by Reverend Gary Weston.

Independent Examiner’s Report

To the members of the PCC of St Thomas’ Brampton

I report on the accounts of the PCC for the year ended 31 December 2023, which are set out on pages 13 to 26, in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (the Regulations) and section 145 of the Charities Act 2011 (the Charities Act).

Respective responsibilities of Members and examiners

As members of the PCC, you are responsible for the preparation of the financial statements. You consider that an audit is not required for this year under section 144 of the Charities Act and that an independent examination is needed.

It is my responsibility to you:

to examine the accounts under section 145 of the Charities Act
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 134 (5) (b) of the Charities Act), and
to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners under Section 43 (7) (b) of the Charities Act and to be found in the Church Guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the financial statement and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

which gives me reasonable cause to believe that in any material respect the requirements
to keep accounting records in accordance with Section 41 of the Charities Act; and
to prepare financial statements which accord with the accounting records; and
comply with the requirements of the Charities Act and the Regulations have not been met
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Howard Freeman BSc (Hons) FCA CTA

4 March 2024

ST THOMAS’ BRAMPTON

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds 2023 2022
Note £ £ £ £ £
INCOME
-
Voluntary income 2a 162,002 18,120 180,122 195,677
Activities for
2b 1,320 90 475 1,885 10,837
generating funds
Income from church
2c 17,959 - 144 18,103 19,371
activities
TOTAL INCOME 181,281 90 18,739 200,110 225,885
EXPENDITURE
Missionary & charitable
3a 1,092 16,673 - 17,765 15,370
giving
-
Church activities 3b 176,021 14,549 190,570 184,795
Raising funds 3c - - - - 245
TOTAL EXPENDITURE 177,113 16,673 14,549 208,335 200,410
Net Income / (Expenditure) 4,168 (16,583) 4,190 (8,225) 25,475
Write off of investment
7a (1) - - (1) -
in STB (Hope House) Ltd
Transfer of House for Duty to
- - - - (248,000)
St John’s Walton
Removal of St Peter’s net
- - - - (19,136)
assets at 1 October 2022
Transfer between
6 (43,325) 43,030 295 - -
funds
Net movement in funds (39,158) 26,447 4,485 (8,226) (241,661)
Total funds brought
11 64,901 21,944 70,459 157,304 398,965
forward
Total funds carried forward 25,743 48,391 74,944 149,078 157,304
----- End of picture text -----

ST THOMAS’ BRAMPTON

BALANCE SHEET AS AT 31 DECEMBER 2023

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Note 2023 2022
£ £
Fixed Assets :
Tangible fixed assets 7a 19,044 -
Investments in wholly-owned subsidiary companies 7b 1 2
Total fixed assets 19,045 2
Current Assets:
Debtors 8 4,848 4,153
Short term deposits 10,188 10,188
Cash at bank and in hand 124,377 152,632
Total current assets 139,413 166,973
Current Liabilities:
Amounts falling due within one year 9 (9,380) (9,671)
Net Current Assets 130,033 157,302
Total Assets less Current Liabilities 149,078 157,304
Amounts falling due after one year - -
Net Assets 149,078 157,304
Funds: 10
Unrestricted 11 25,743 64,901
Designated 11 48,391 21,944
Restricted 11 74,944 70,459
Total 149,078 157,304
----- End of picture text -----

Approved by the Parochial Church Council on 4 March 2024 and signed on its behalf by Reverend Gary Weston.

The notes on pages 15 to 26 form part of these financial statements.

ST THOMAS’ BRAMPTON

Notes to the financial statements for the year ended 31 December 2023

1: Accounting Policies

The PCC is a public benefit entity within the meaning of Financial Reporting Standard 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” provisions, together with applicable accounting standards and the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)).

The financial statements have been prepared under the historical cost convention and on a going concern basis as, in the view of the PCC members, the PCC will be able to meet its debts as they fall due over a period of at least 12 months from the date of the signing of these financial statements.

Basis of preparation

The aggregate gross income of the PCC and its wholly-owned subsidiary company, STB (Chesterfield) Ltd, is less than £1 million. The PCC has therefore taken advantage of the exception relating to the requirement to prepare group accounts provided in the Charities Act 2011 and SI 2008/629.

These financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of Church groups that owe their main affiliation to another body or those that are informal gatherings of Church members.

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 these financial statements.

In simpler terms, these financial statements only include property that is owned by the PCC. Clergy housing is owned by Derby Diocese and is capitalised in their financial statements.

The freehold of the Church buildings, the churchyards and St Thomas’ Church centre vests in the incumbent (who is the temporary custodian), rather than the PCC, so their values are not included in these accounts. However, it is the responsibility of the PCC to maintain these properties and any expenditure on maintenance is written off as incurred.

Moveable church furnishings

Moveable church furnishings held by the incumbent (the holder of the Church of England parochial charge or benefice) and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. In this case, the items are not capitalised, but they are listed in the Church’s inventory which can be inspected at any reasonable time.

All expenditure incurred on these items at any time has been written off.

Tangible fixed assets for use by the charity

These items 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 other fixed assets, less their currently anticipated residual fair value, over their estimated useful lives as follows:

Fixtures and fittings 20 years
Computers / technology 3 years

Depreciation on fixed assets of £3,809 has been charged in these financial statements (2022 £nil).

Investments

The shares held by the PCC in its wholly-owned subsidiary companies are shown at their nominal value.

Short term deposits

These are cash deposits held at the Chesterfield and North Derbyshire Credit Union.

Funds

Unrestricted funds

These represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

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.

Income

Voluntary donations

Gift Aid donations, other planned giving, gifts on plate and sundry donations are recognised when received by or on behalf of the PCC.

Income tax recoverable on Gift Aid donations is recognised when the income is received. Legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Other Income

Income from the sales of books and magazines is accounted for gross, before any related costs have been deducted. Income from the letting of the Church premises is recognised when due. Parochial fees due to the PCC for weddings, funerals etc. are accounted for on an event-by-event basis. Income from fundraising events and other Church activities is recognised when received.

Expenditure

Grants for Mission

Grants and donations for mission are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

All other expenditure is accounted for when due.

Staff Pension Arrangements

All eligible PCC employees are enrolled in the NEST Pension Scheme, a defined contribution pension scheme set up by the government.

2a: Voluntary income

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Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
-
Planned giving 130,154 12,900 143,054 152,875
-
Sundry donations 32 16 48 1,071
Open plate
2,638 - 145 2,783 3,946
donations
-
Tax recoverable 29,178 229 29,407 33,818
- -
Grant 4,830 4,830 3,467
- - - -
Legacies 500
-
TOTAL 162,002 18,120 180,122 195,677
----- End of picture text -----

Restricted grant income of £4,830 was received during the year, being £3,000 for the work of Baby Basics, £1,030 for the incremental cost of providing Warm Spaces and £800 for a replacement piano (2022 an energy grant of £1,167 was received plus restricted grant income of £2,300, being £1,000 for the work of Baby Basics, £500 to help the parish celebrate the late Queen’s Platinum Jubilee and £800 towards maintaining the churchyard at St Peter’s).

2b: Activities for generating funds

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
-
Fund raising events 90 475 565 153
- -
Letting of rooms 1,320 1,320 1,376
Rent – temporary let
- - - - 9,308
of house for duty
TOTAL 1,320 90 475 1,885 10,837
----- End of picture text -----

2c: Income from Church activities

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
Fees for weddings /
3,422 - - 3,422 6,161
funerals
Book and magazine
143 - 144 287 343
sales
Income from other
church group 14,394 - - 14,394 12,867
activities
-
TOTAL 17,959 144 18,103 19,371
----- End of picture text -----

3a: Missionary and charitable giving

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
Overseas missionary societies:
- CSW - 1,525 - 1,525 2,515
- CMS - 1,645 - 1,645 2,640
- Other overseas
missionary 60 850 - 910 335
societies
Overseas relief / development agencies:
- Tearfund - 3,478 - 3,478 2,515
Other overseas
- 500 - 500 650
giving
Home missions and others:
- Church on the Bus 200 500 - 700 1,050
- CVM - 2,375 - 2,375 2,540
- Gates Arts Group - 1,100 - 1,100 1,000
- Hope House - 1,500 1,500 800
- Other home giving 832 3,200 - 4,032 1,325
-
TOTAL 1,092 16,673 17,765 15,370
----- End of picture text -----

3b: Expenditure on Church activities

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
- -
Common Fund 65,475 65,475 74,864
- -
Ministry expenses 4,215 4,215 2,108
Children / Youth
28,528 - 4,259 32,787 27,152
work
Cost of running other
Church group 13,748 - 793 14,541 10,486
activities
Parish training &
250 - 2,920 3,170 5,728
mission
Church running
22,931 - - 22,931 17,092
expenses
Church
2,184 - - 2,184 1,075
maintenance
-
Upkeep of services 3,978 5,244 9,222 4,045
Upkeep of
4,892 - - 4,892 4,951
churchyard
Church
29,327 - - 29,327 30,250
administration
Parish magazine /
403 - - 403 335
books
Upkeep of Church
90 - 1,333 1,423 6,283
centre
Upkeep of House for
- - - - 426
duty
-
TOTAL 176,021 14,549 190,570 184,795
----- End of picture text -----

Included in the costs of Church administration is the fee of £1,320 (2022 £1,260) payable to the PCC’s Independent Examiner for the examination of the financial statements.

3c: Expenditure on raising funds

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
- - - - -
Cost of appeals
- - - -
Fundraising costs 245
- - - -
TOTAL 245
----- End of picture text -----

4: Staff costs

The PCC employs a number of people to support the ministry and administration of the parish. Details of the costs of these employees is shown below. The PCC also pays for the services of a Church cleaner and a gardener.

The PCC does not pay the salaries of the clergy directly but pays towards these costs through the contribution to the Common Fund.

----- Start of picture text -----
2023 2022
£ £
Wages and salaries 52,111 46,058
Pension costs 1,775 1,548
TOTAL 53,886 47,606
Number Number
Average number of employees 3 3
----- End of picture text -----

During the year the PCC employed individuals in the following roles, with all employment contracts being part-time with the exception of the 0-18 Director:

Parish Operations Manager
Parish Administration Assistant
0-18 Director

No employee was paid in excess of £60,000 in either year.

Relief from £3,613 of employer’s national insurance contributions was provided under the HMRC Employment Allowance Scheme (2022 £2,898).

5: Related party transactions

Mrs Julie Sparks was a member of the PCC and was paid £7,368 for her role as Parish Assistant in 2022. She was no longer a member of the PCC in 2023.

Brams Landscapes, a business owned by the husband of Mrs Jenny Smedley who is a member of the PCC, was paid £2,900 for the maintenance of the churchyard at St Thomas’ (2022 £2,400).

Mick Boothby, the husband of Mrs Diane Boothby who is a member of the PCC, was paid £20 (2022 £nil) for work performed on the Church building.

No payments or expenses were paid to any other PCC member, persons closely connected or related parties.

6: Analysis of transfer between funds

In line with the biblical ethos of tithing, the PCC has maintained its tradition of transferring 10% of the amount received by St Thomas’ from unrestricted giving to the Mission Support designated fund for missionary and charitable giving during the following year. Having considered its reserves position at 31 December 2023, the PCC has not transferred the associated Gift Aid on the tithe for 2023.

The Maintenance Fund was created by the PCC in 2023 to hold money set aside to cover the costs of undertaking required repairs and maintenance to the Church premises, including items identified in the 2023 Quinquennial Report. £30,000 was transferred into this fund in June 2023.

During the year, the Mission Support Committee has donated £250 from its designated fund to the work of Baby Basics. This donation is held in the Baby Basics restricted fund until used.

When weddings are held in St Thomas’ and the couple being married wish to have the organ played at the service, they pay the organist’s fee plus an additional amount of £45 to the PCC which goes towards the upkeep of the organ. This amount is held in the Organ restricted fund. During 2023, one wedding was held where the organ was played.

----- Start of picture text -----
Unrestricted Designated Restricted Total
Funds Funds Funds £
£ £ £
Missionary and
(13,280) 13,280 - -
charitable giving
Maintenance of Church
(30,000) 30,000 - -
buildings
Donation to Baby
- (250) 250 -
Basics
Organ Fund
(45) - 45 -
contribution
-
TOTAL (43,325) 43,030 295
----- End of picture text -----

7a: Tangible fixed assets – church equipment

----- Start of picture text -----
Sound
technology
£
Cost
-
At 1 January 2023
Additions at cost 22,853
At 31 December 2023 22,853
Depreciation
-
At 1 January 2023
Charge for the year 3,809
At 31 December 2023 3,809
Net book value
At 31 December 2023 19,044
-
At 31 December 2022
----- End of picture text -----

A new sound / visual system was purchased for the Church in July 2023. The cost of this fixed asset will be depreciated over 3 years.

7b: Investments in wholly-owned subsidiary companies

	2023 £	2022 £
STB(Chesterfield)Ltd – one ordinaryshare	1	1
STB(Hope House)Ltd – one ordinaryshare	-	1
TOTAL	1	2

STB (Chesterfield) Ltd is the company that runs the St Thomas’ coffee shop and manages room bookings on behalf of the PCC.

STB (Hope House) Ltd is the company that was set up to support the provision of safe and fair living accommodation for the homeless with an offer of additional services to clients trying to re-engage with normal society. The company was dissolved on 25 April 2023. The nominal value of the share has been written off.

8: Debtors

----- Start of picture text -----
2023 2022
£ £
Income tax recoverable 582 854
-
Other debtors 111
Prepayments 4,266 3,188
TOTAL 4,848 4,153
----- End of picture text -----

9: Liabilities falling due within one year

	2023 £	2022 £
Accruals	8,202	9,190
Creditors forgoods and services	1,178	481
TOTAL	9,380	9,671

10: Analysis of net assets by fund

----- Start of picture text -----
Unrestricted Designated Restricted Total Total
Funds Funds Funds Funds Funds
£ £ £ 2023 2022
£ £
-
Fixed assets 1 19,044 19,045 2
Current assets 35,010 48,391 56,012 139,413 166,973
-
Current liabilities (9,268) (112) (9,380) (9,671)
- - - - -
Long term liabilities
TOTAL 25,743 48,391 74,944 149,078 157,304
----- End of picture text -----

11: Fund details

Unrestricted funds

These comprise the general funds of the Church and include the nominal value of its investments in subsidiary companies.

Designated funds

These are funds set aside from the general funds by the PCC for a specific purpose. During 2023 there were two funds designated by the PCC.

The Mission Support Fund, previously known as the World Mission Fund, is used to hold and administer the 10% of St Thomas’ unrestricted income from donors set aside by the PCC for its own missionary and charitable donations.

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Balance Incoming Resources Balance 31
1 January resources [1 ] used December
£ £ £ £
St Thomas’ Mission Support Fund 21,944 13,370 16,923 2 18,391
- -
St Thomas’ Maintenance Fund 30,000 30,000
21,944 43,370 16,923 48,391
----- End of picture text -----

1. For amounts transferred from unrestricted funds, see note 6 for details.

2. Includes £250 transferred to Baby Basics Fund. See note 6 for details.

Restricted funds

These hold monies given, collected or donated for a specific purpose and the value of any fixed assets purchased with those monies.

----- Start of picture text -----
Balance Incoming Resources Balance 31
1 January resources used December
£ £ £ £
St Thomas’ Restricted Funds
Church Centre Fund 10,826 11,211 1,333 20,704
Development Fund 41,623 600 4,414 37,809
Children’s Work Fund 4,259 20 4,259 20
-
Organ Fund 1,025 45 [1] 1,070
-
Sound Fund 1,679 829 850
Community Fund 928 144 299 773
- -
Intern Fund 11,131 11,131
Baby Basics Fund 655 4,305 [2] 2,610 2,350
-
Missional Activity Fund 1,030 793 237
- -
More Than A Day Fund 12 12 [3 ]
Total 70,459 19,034 14,549 74,944
----- End of picture text -----

1. Amount transferred from unrestricted fund. See note 6 for details.

2. Amount includes £250 transferred from the Mission Support Fund. See note 6 for details.

3. Amount repaid to Derbyshire Voluntary Action in February 2023.