THE PAROCHIAL CHURCH COUNCIL (PCC) OF ST PAUL'S CHURCH, MONK BRETTON FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
SAINT PAUL'S CHURCH, MONK BRETTON FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 CONTENTS Page Legal and Administrative Information Independent Examiner's Report ReiptS & Payments Account statement of Assets & Liabilities Notes to the AcGounts 8-12
SAINT PAUL'S CHURCH, MONK BRETTON LEGAL AND ADMINISTRATIVE INFORMATION YEAR ENDED 31 DECEMBER 2023 St Paul's Church Is situated on Burton Road, Monk Bretton, Barnsley. It is part of the Diocese of Leeds, within the Church of England. The Parochial Church Council IPCCI is a charity registered with the Charity Commission on the 22r October 2010. Registered Address: The Vicarage Burton Road Monk Bretton Barnsley S712HQ PCG Members: For the period 1 January 2023 until the date of approval of this report, the following persons served as PCC members.. Cannon Darren Percival Father Joseph Harrison Chairman from 25 January 2023 from 23 July 2023 Adrian England Lay Vice Chairman and Deanery Synod Representative Daphne A Woffinden Hon Secretary Lynda Brown Mary Bullock Churchwarden Churchwarden full year & Treasurer to 28 November 2023 Andrea Barton Lorraine Francis Susan Deborah Grtffin Valerie Liddall Gavin Logan Eileen Mcclure Shirley Rawson Gwynn Rees Emma Rees-Johns Janet Richards Christopher Shinn Wendy Thompson 10 16 April 2023 Elecloral Roll Officer 10 16 April 2023 Deanery Synod Representative Treasurer from 28 November 2023 Safeguarding Officer co-opted to PCC 23 May 2023 from 16 April 2023 from 16 April 2023 Bankers: Virgin Money 1A Peel Square Barnsley S70 2PL Independent Examiner.. Stephanie Tolson Community Accountant BCVS Services Limited 23 Queens Road Barnsley S71 1AN
SAINT PAUL'S CHURCH. MONK BRETTON LEGAL AND ADMINISTRATIVE INFORMATION contlnued YEAR ENDED 31 DECEMBER 2023 Structure, governance and management The Parochial Church Council (PCCI is a body corporate and operates under the Parochial Church Councils (Powers) measure 1956 and the Church Representation Rules. The PCC is a charity registered wilh the Charity Commission on the 22nd December 2010. (Charity registration number 1138521). The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are enGouraged to register on the Electoral Roll and stand for election to the pcc. The PCC are responsible for making decisions on all mallers of general concem and importance to the parish, including deciding on how funds of the PCC are to be spent. Objectlves and activities The PCC has the responsibility of co-operating with the incumbent in promoting the mission of the church - pastoral, evangelistic. social and ecumenical. It also has maintenance responsibilities for the Church of Sl Paul's. Some of the PCC'S Activities are., Regular public worship open to all. The provision of sacred space for personal prayer and conlemplation,. Teaching of Christianity through sermons, courses and small groups,. Promotion of Christianity through the staging of events and meetings., Pastoral work, including visiting the sick and the bereaved., Supporting other charities in the UK and overseas. Church Attendance: There are 64 persons on the Church Electoral Roll. Of Ihese 48 ar8 resident in the Parish and 16 are non resident. 11 Persons have been removed from the roll, and 12 have been added.
SAINT PAUL'S CHURCH, MONK BRETTON INDEPENDENT EXAMINER'S REPORT YEAR ENDED 31 DECEMBER 2023 I report on th? accounts for the year ended 31 December 2023, which are set out on pages 6 to 12. Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's Iruslees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. 11 is my responsibility lo.. examine the acGounls under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under sertion 145(5)Ib) of the Charities Act, and lo slate whether particular mallers have come to my attention. Basis of independent examsner's report My examination was carried out in accordance with general DireGtions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken da not provide all the evidence that would be required in an audit, and Gonsequently no opinion is given as lo whether the accounts present a 'lrue and fair, view and the report is limited to those mallers set out in the statemenl below. Independent examIneS statement In connection with my examination. no material matters have Come to my attention whiGh gives me cause to believe that in, any material respect= accounting r8cords were not kept in accordance wilh seGlion 130 of the Charities Act, or the accounts do not accord with the accounting records I have no ¢oncerns and I have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed.. Date.. 9 April 2024 Stephanie Tolson Community Accountant BCVS seices Limited 23 Queens Road, Barnsley, S711AN
SAINT PAUL'S CHURCH. MONK BRETTON RECEIPTS & PAYMENTS ACCOUNT YEAR ENDED 31 DECEnnBER 2023 2023 Total Funds 2022 Unrestricted Fund¥ Reslrictod Fulld¥ Nots Recèipts Voluntary receipts.. Regular Giving Grartts & Legacies DonatK)ns & Appeals Receipts from activities for generating funds Receipts from Church acliwlies Receipts from inveslmet)Is Other receipts 2a 2b 2G 31,905 549 5,715 31,905 1,993 9,373 27,498 1,408 5,678 1.444 3,658 2d 2e 2f 2g 7,488 16,311 7,488 16.776 863 2,98Q 5,980 12.269 379 2,697 465 863 2,980 Total Receipts 64,948 6,430 71,378 55,909 Payments Fundraising costs Cost of church activities Governance costs Major Vvorks Other Payments 3a 3b 3c 3d 3e 165 61,067 534 165 63,571 534 3,296 3,400 2,504 53,449 522 18,610 3$ 3,296 3.400 Total Payments 65,166 S,800 70,966 72,617 Exce88 of receipt8 over payments Transfers between funds 12181 630 4q2 {16,708) Nel movement in funds 12181 630 412 116,7081 Total funds brought foward 5,747 31,922 37,869 54.377 Total funds carried forward 5,529 32,552 38,081 37,669
SAINT PAUL'S CHURCH, MONK BRETTON ST ATEMENT OF ASSETS & LIABIL lEs AS @ 31 DECEMBER 2023 2023 2022 Nol8 Monotary Assels Virgin Monèy cuilenl accounl CCLA deposit account Cash 9,845 27,753 483 10,262 27,395 12 Total 3B,081 37,669 Llabllllles A¢counlancy lee 600 534 Tolal 600 534 The PCC declare Ilial Ihey have approv8d the accourjls above. Slgned on behalf of the PCC.. Signed: Date: g April 2024 Canon Darren Perclval, Chalr
SAINT PAUL'S CHURCH, MONK BRETTON NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023 1. Accounting Policles Basis of the preparation of the accounts The financial statements have been prepared in aCcOrdar7 With the Church Accounting Regulations 2006 using the Receipts & Payments basis, and in accordan with applicable accounting standards and the requirements of the Charity Commission. Receipts & Payments Accounts Receipts & Payments Accounts are statements that summarise the movement of cash into and out of the charity during the financial year. In this context 'cash' includes cash equivalents, for example bank aGcounts where cash can be readily withdrawn to pay for debts as they become due. Funds Structure Unrestricted funds Represents funds which are expendable at Ihe discretion of the members in furtherance of the objects of the ¢harily. Restricted funds Those funds that have been provided to the charity for particular purposes and which may only be spent for the purposes for which they were given. Any balance remaining unspent al the end of the year is carried forward as a balance on the fund, unless permission is given by the funder to remove the restriction on the balance outstanding. Incoming Resources All incoming resources are recognised when they are received and are accounted for gross.
SAINT PAUL'S CHURCH, IlJlONK BRETTON NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDING 31 DECEMBER 2023 2. Analysis of Receipts 2023 Total Funds 2022 Unreslricted R&strl¢tsd Funds Funds Nole 28 Regular Giving Planned Gibing {COnants) Collections Tax Reco¥Rred 16,298 9,380 6,227 16,298 9,380 6,227 17,636 3,544 6,318 Total 31,905 27,498 othèr Voluntary Receipts 2b Grants & Legacies 2c Donth'ons & Appeals 549 5,715 1,444 3,658 1,993 9,373 1,408 5,678 Total 7,086 2d Receipts from Activities for Generating Funds Fundraising ewnls & aclimties 7,488 7,488 5,980 Total 2e Receipts from Church Activities Stalulory PCC fees Use of Parish Centre Charitable & ancilLqry trading 4,821 9,868 1,622 4,821 1 Cl,333 1.622 3,730 8,539 465 Totsl 16,311 465 12,269 2f Receipts from investments Bank interest 863 863 379 Trlal 863 379 2g Other recèipts VAT refund PilqraThge InGon 2,697 2,980 2,980 Total 2,980 2,980 2,697 Total Receipts
SAINT PAUL'S CHURCH. MONK BRETTON NOTES TO THEFINANCIAL STATEMENTS continued YEAR ENDING 31 DECEMBER 2023 3. Analysis of Payments 2023 Total Funds 2022 Unre5tTlCted Restricted Funds Funds Note 3a Fundral$ing Costs General fundraising costs 165 165 Total 165 165 3b Cost of Church Activities Diocesan parish share th'ssion gimng and donations Working eJp8nses of ckrgy Organist fees Church running costs Administration & printing costs Insuiancè Repairs and OIlenanCe 40,000 1,269 1,080 2,835 6,884 1,161 4,901 2,937 40,000 1,269 1,080 2,835 8,884 1,161 4,901 3,441 38,713 49 260 2,640 4,730 514 4,274 2,269 504 Total 61,067 2,504 Governance Costs Accountancy fee $34 534 522 534 534 522 3d Major Works Major repairs & Building Work Work to the Church Clock 18,610 3,296 3,296 3,296 3,296 18,610 3e other Payments Plramage Trips Sundry 3.400 3,400 36 3,400 Total Payments 72,617 |Page 10
SAINT PAUL'S CHURCH. NIONK BRETTON NOTES TO THE FINANCIAL STATEMENTS contlnued YEAR ENDED 31 DECEMBER 2023 4. Trustees, remuneration, benefits and expenses Clergy expenses of £1,080 were paid to Cannon D Percival. Other than reimbursement for items purchased on behalf of the charity, there were no further payments or rernuneralion made to members of the PCC. 5. Related party transactions No payments were made to any persons closely connected lo the members of the PCC or to any related parties. 6. Funds held as agent The PCC acls as agent for the collection of wedding fees for the Diocesan Board of Finance (DBF). The fees are the legal property of the DBF and are accounted for separately. Fees for funerals are collected and distributed to the PCC, DBF and various parties by the funeral Director. Donations collected for assigned charities at funerals and sel¢eS are also treated as funds held as agent in the accounts. Where the PCC is acting as agent, Ihe transactions are not reoognised in the Receipts and Payments Account. Funds due to third parties at the year end are itemised below. 2023 2022 DBF Donations for charllies Total 7. Fixed Assets Consecrated and benefice property is not included in the accounts in accordance with s.10(2) of the Charities Act 2011.
SAINT PAUL'S CHURCH, MONK BRETTON NOTES TO THE FINANCIAL STATEMENTS continued YEAR ENDED 31 DECEMBER 2023 8. Movements In Funds Opening balanoe Fund Closing balance Receipts P8ymqnts Tran8feTS Unrestricted funds General fund 5,747 64,948 165,1661 5,529 5,747 64,948 165,1661 5,529 Restrlcted funds Restoration Fund statue Fund Will Bequest Toddler Group Clock Fund 27,395 2,000 2,000 527 863 15041 27,754 2.000 {2,0001 465 5.102 992 1,806 {3,2961 31,922 6,430 (5,8001 32,552 Total Funds 37,669 71,378 170.966} 38,081