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← The Parochial Church Council Of The Ecclesiastical Parish Of Christ Church Upper Armley

2024-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish

of

Christ Church Upper Armley

Annual Report and Financial Statements for the year ended 31 December 2024

Contents Page
Trustees' report 2 to 4
Examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 to 12

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Trustees' report for year ended 31 December 2024

Reference and administrative details of the charity, its trustees and advisors

The trustees during the financial year and up to and including the date the report was approved were:

Name

Position

Dates

Reverend Philip Arnold Chair Moyra Thomas PCC Secretary Stephen Appleton Churchwarden Isabella Inman Churchwarden John Dunne Treasurer Mark Dearden Hannah Dilworth Alice Easter Natalie Hirst Alastair Hutchinson Florence Nwachukwu Ruth Sarsfield David Shokri Nadia Sokhal Laura Stubbs

Appointed May 2024 Appointed May 2024 Retired May 2024 Retired May 2024

Retired May 2024 Appointed May to October 2024

Charity number

1138550

Registered in England and Wales

Registered address

22 Hill End Crescent Leeds West Yorkshire LS12 3PW

Working address Bankers Christ Church Upper Armley HSBC Bank plc Armley Ridge Road 33 Park Row Leeds LEEDS West Yorkshire LS1 1LD LS12 3LE

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

Structure, governance and management

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley (the PCC) is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended.

Method of recruitment and appointment of trustees

The method of appointment of PCC members (the trustees) is set out in the Church Representation Rules. At Christ Church Upper Armley membership consists of the incumbent, churchwardens and representatives of the laity elected by members of the congregation on the electoral roll for the parish at the Annual Parochial Church Meeting. One third of elected members retire by rotation each year to ensure opportunity for new trustees to be elected. The PCC may co-opt trustees to ensure that PCC is representative of the congregation as a whole.

All trustees complete safeguarding training. The incumbent provides induction training for first-time trustees.

PCC members are responsible for taking decisions on all matters of general concern and importance to the ecclesiastical parish including how the funds of the PCC are spent. The PCC met 10 times during 2024. The PCC maintains a standing committee to respond to urgent matters between meetings of the PCC.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Trustees' report for year ended 31 December 2024

Objectives and activities

The charity's objects

Promoting in the ecclesiastical parish the whole mission of the Church, evangelistic, pastoral, social and ecumenical.

In setting our objectives and planning our activities for the year, the incumbent and the PCC have considered the Commission's guidance on public benefit and, in particular, the specific 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 and learning about the Gospel Provision of pastoral care for people living in the parish Raising awareness and understanding of religious beliefs and practices; Mission, outreach work and community provision

The charity's main activities

The Church is open for worship each Sunday with two morning services and for prayer twice during the week. Services are also held on Holy Days. The Christian faith is taught in church and in small groups and there are specific groups for under 16's. Courses are run for people exploring the Christian faith.

The Church building is used for a variety of activities to support and engage with the local community including Warm Welcome Spaces and the Parish Pantry. The PCC works in partnership with other charities who use the building to provide a food bank and for services supporting asylum seekers and refugees.

Achievements and performance

The average number of worshippers at Sunday services during 2024 was 64 adults and 16 under 16's which is a slight decrease on the previous year. A total of 117 worshippers attended services at Easter and 118 at Christmas. Special services before Christmas were attended by 289 a significant increase on last year.

A new pattern of Sunday services was introduced during the year. The 9am service is more reflective usually with Holy Communion and is now well-established. The 10.30am family service now offers children's groups on alternate Sundays with inter-generational worship on other Sundays.

The Church building is 150 years old and requires plenty of maintenance and improvement work to ensure it continues to serve both the worshipping and wider local community. PCC was successful in funding applications to the Archbishops' Council Give to Go Green Initiative. First, a successful match funding bid enabled the installation of LED lighting throughout the building which has improved the lighting and energy efficiency. Second, a further application for repair to the office roof, primarily the north pitch, secured over £20,000 on a match funding basis for the work which is planned for 2025.

Safeguarding

The PCC is committed to the protection, prevention of harm and the promotion of the wellbeing and development of children, young people and adults. Safeguarding policies are in place and periodically reviewed and updated. Safeguarding is a standing item on each PCC agenda.

Financial review

Total income for the year was £126,034 an increase of 12% on 2023. This was due to successful funding applications, both on a match funding basis, and to an increase in hire income from our partners' use of the building for a food bank and for services for asylum seekers and refugees. Congregational giving to unrestricted funds decreased by about 10% on last year.

Total expenditure for the year was £119,289 an increase of 21% on 2023. Much of the increase related to preliminary repair work on the aisle roofs and the installation of LED lighting both funded from restricted funds.

Expenditure of unrestricted funds exceeded income for the year by £6,623. There was a big increase in utility costs under a new gas contract from September and other cost pressures associated with keeping the building clean and safe.

Each year the Diocese of Leeds requests a voluntary contribution or Parish Share towards its costs which include the costs of parish clergy. In 2024 the PCC paid £31,200 out of the Parish Share request of £37,882. PCC remains committed to paying as much of the Parish Share as possible.

PCC monitors its finances at each meeting to ensure it uses funds appropriately in furtherance of its objectives.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Trustees' report for year ended 31 December 2024

Reserves policy

PCC adopted a revised reserves policy at its meeting in January 2025.

The trustees aim to keep approximately between 6 and 18 weeks’ running costs (excluding voluntary contributions such as the Parish Share) as free reserves (excluding designated unrestricted funds). Free reserves are kept to manage short-term fluctuations in cashflows and to cover urgent and unexpected costs without disrupting our normal charitable activities.

This means that the trustees usually aim to keep approximately between £6,500 and £20,000 in free reserves. The trustees hold unrestricted funds totalling £38,933 at 31 December 2024 which includes £14,000 designated for the upkeep and improvement of the community space at Christ Church including church roof repairs and provision of better building access. It is anticipated that the works will take place within 12 months subject to securing sufficient funding to complete the planned works.

Signed on behalf of the board of trustees:

Signed: Stephen J Appleton (Churchwarden)

Date: 8 April 2025

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

I report to the charity trustees on my examination of the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 6 to 12.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts as carried out under section 145 of the 2011 Act. 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.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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

Signed : Simon Bostrom FCIE

Date: 16 May 2025

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Statement of Financial Activities (including summary income and expenditure account) for the year ended 31 December 2024

Notes
2024
Unrestricted
funds
£
Income from:
Grants and donations
(2)
64,802
Premises hire
9,825
Fees
616
Bank interest
963
Other income
431
Total income
76,637
Expenditure on:
Charitable grants and donations
940
Church activities
(3)
79,228
Management and administration
(4)
3,092
Total expenditure
83,260
Net income / (expenditure)
(6,623)
Fund balances brought forward
45,556
Fund balances carried forward
(5)
38,933		 2024
Restricted
funds
£
49,397
-
-
-
-
49,397
-
36,029
-
36,029
13,368
39,675
53,043		 2024
Total
£
114,199
9,825
616
963
431
126,034
940
115,257
3,092
119,289
6,745
85,231
91,976		 2023
Total
£
103,166
6,538
1,938
79
-
111,721
618
95,431
2,255
98,304
13,417
71,814
85,231

All income and expenditure derive from continuing activities

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Balance sheet as at 31 December 2024

Notes
2024
Unrestricted
funds
£
Current assets
Debtors and prepayments
(6)
13,401
Cash at bank and in hand
(7)
25,942
Total current assets
39,343
Current liabilities:
amounts falling due within one year
Creditors and accruals
(8)
410
Total current liabilities
410
Net current assets / (liabilities)
38,933
Net assets
38,933
Funds
Unrestricted funds
General unrestricted funds
24,933
Designated funds
(9)
14,000
Total unrestricted funds
38,933
Restricted funds
(5)
-
Total funds
38,933		 2024
Restricted
funds
£
3,500
49,543
53,043
-
-
53,043
53,043
-
-
-
53,043
53,043		 2024
Total
£
16,901
75,485
92,386
410
410
91,976
91,976
24,933
14,000
38,933
53,043
91,976		 2023
Total
£
13,045
72,666
85,711
480
480
85,231
85,231
31,556
14,000
45,556
39,675
85,231

The financial statements were approved at a meeting of the trustees and signed on its behalf by:

Signed: Stephen Appleton

Date: 8 April 2025

Name: Stephen Appleton - Churchwarden

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Notes to the accounts for the year ended 31 December 2024

1 Accounting policies

Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) and with the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.

Going concern

The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.

Incoming resources

All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliability.

Grants and donations

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.

Expenditure and liabilities

Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.

Taxation

As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Consecrated property

Consecrated property is excluded from the financial statements in accordance with the Charities Act 2011. Costs associated with the maintenance and improvement of such assets are written off in the SOFA in the year they are incurred.

Tangible fixed assets

Expenditure on moveable fixed assets costing more than £9,000 is capitalised and depreciated at rates calculated to write off the cost on a straight line basis over their expected useful economic lives.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

Further explanation of the nature and purpose of each fund is included in the notes to the accounts.

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Notes to the accounts for the year ended 31 December 2024

2 Grants and donations
Contributions from church members
Department for Culture, Media & Sport (Listed Places of Worship)
The Archbishops' Council (Give to Go Green Round 1)
The Archbishops' Council (Give to Go Green Round 2)
The Archbishops' Council (Buildings for Mission Fund)
Leeds Church Extension Society
New Wortley Community Association (Parish Pantry)
New Wortley Community Association (Warm Spaces)
Venerable Bede Bramley
Armley Helping Hands
East Keswick PCC
Leeds City Council
Voluntary Action Leeds
Other donations
3 Church activities
Parish Share
Utilities
Maintenance of church building & churchyard
Enhancements to church building & churchyard
Cleaning & waste disposal
Insurance
Support payments
Parish Pantry/Warm Spaces
Fundraiser costs
Outreach
Clergy expenses
Security system
Children's & youth work expenses
Upkeep of services
Other costs
4 Management & administration
Independent examination
Bank charges
Other administration costs		 2024
Unrestricted
Funds
£
64,802
-
-
-
-
-
-
-
-
-
-
-
-
-
64,802
2024
Unrestricted
Funds
£
31,200
15,928
9,066
-
10,099
6,088
-
-
-
2,131
894
1,483
352
697
1,290
79,228
2024
Unrestricted
Funds
£
410
150
2,533
3,093		 2024
Restricted
Funds
£
18,808
2,773
2,550
10,000
3,500
3,000
1,266
1,000
-
-
-
-
-
6,500
49,397
2024
Restricted
Funds
£
-
-
17,319
5,100
-
-
6,631
3,173
3,593
-
-
-
213
-
-
36,029
2024
Restricted
Funds
£
-
-
-
-		 2024
Total
Funds
£
83,610
2,773
2,550
10,000
3,500
3,000
1,266
1,000
-
-
-
-
-
6,500
114,199
2024
Total
Funds
£
31,200
15,928
26,385
5,100
10,099
6,088
6,631
3,173
3,593
2,131
894
1,483
565
697
1,290
115,257
2024
Total
Funds
£
410
-
2,682
3,092		 2023
Total
Funds
£
71,744
-
-
-
-
3,000
670
500
15,360
2,500
1,600
650
500
6,642
103,166
2023
Total
Funds
£
28,800
13,107
18,518
-
8,437
5,808
3,910
3,604
3,420
2,792
2,612
951
878
626
1,968
95,431
2023
Total
Funds
£
480
217
1,558
2,255

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Notes to the accounts for the year ended 31 December 2024

5 Restricted Funds
Allchurches Trust
Archbishops' Council (Give to Go Green 1)
LED lighting (Give to Go Green 1)
Archbishops' Council (Give to Go Green 2)
Office roof north pitch (Give to Go Green 2)
Archbishops' Council (Buildings for
Mission Fund)
Armley Good Neighbours Fund 1
Armley Good Neighbours Fund 2
Armley Helping Hands
Department for Culture, Media & Sport
East Keswick PCC
Hardship Fund donations
Leeds Church Extension Society
New Wortley Community Association (PP)
New Wortley Community Association (WWS)
Refugee Support Fund donations
Youth Worker Fund donations		 Balance b/f
£
1,000
-
-
-
-
-
21,559
2,174
1,512
-
1,000
8,130
-
-
-
-
4,300
39,675		 Incoming
£
-
2,550
5,953
10,000
12,855
3,500
-
-
-
2,773
-
1,500
3,000
1,266
1,000
5,000
-
49,397		 Outgoing
£
-
2,550
2,550
-
-
3,500
11,639
-
1,512
2,773
1,000
1,631
3,000
661
-
5,000
213
36,029		 Transfers
Balance c/f
£
£
-
1,000
-
-
(3,403)
-
-
10,000
-
12,855
-
-
-
9,920
3,403
5,577
-
-
-
-
-
-
-
7,999
-
-
-
605
1,000
-
-
-
4,087
-
53,043

Restricted fund name

Allchurches Trust

Archbishops' Council (Give to Go Green 1) LED lighting (Give to Go Green 1) Archbishops' Council (Give to Go Green 2) Office roof north pitch (Give to Go Green 2) Archbishops' Council (Buildings for Mission Fund) Armley Good Neighbours Fund 1 Armley Good Neighbours Fund 2

Armley Helping Hands Department for Culture, Media & Sport East Keswick PCC Hardship Fund donations Leeds Church Extension Society New Wortley Community Association (PP) New Wortley Community Association (WWS) Refugee Support Fund donations Youth Worker Fund donations

Purpose of restriction

Towards supporting refugees primarily from Afghanistan Match funding towards installation of LED lighting

Towards installation of LED lighting with excess towards Armley Good Neighb Match funding towards repairs to the office roof primarily the north pitch Towards repairs to the office roof primarily the north pitch

Towards repairs to north aisle roof

Restricted donations towards roof repairs

Funds to be used for the upkeep and improvement of the community space at Christ Church including church roof repairs and provision of better building Towards the provision of Warm Welcome Spaces

Towards qualifying work on the church roof under the Listed Places of Worsh Towards the cost of the Parish Pantry food bank Restricted donations to support people in the local community Towards the cost of a fundraiser

Towards the provision of the Parish Pantry food bank Towards the provision of Warm Welcome Spaces Towards cost of supporting refugee visa application Restricted donations towards the cost of a Youth Worker & youth work

The Parochial Church Council of the Ecclesiastical Parish of Christ Church Upper Armley

Notes to the accounts for the year ended 31 December 2024

**6 ** Designated Funds Balance b/f
Incoming		 Outgoing Transfers Balance c/f
£
£		 £ £ £
Armley Good Neighbours Fund 2 10,000
-		 - 4,000 14,000
Youth Worker Fund 4,000
-		 - (4,000) -
14,000
0		 0 - 14,000
Fund name Reason for designation
Armley Good Neighbours Fund 2 Funds to be used for the upkeep and improvement of the community
space at Christ Church including church roof repairs and provision of
better building access

Youth Worker Fund

Funds designated towards the cost of a Youth Worker & youth work

Transfer between designated funds

Following an unsuccessful application for additional funds to employ a youth worker, PCC approved (January 2024) the transfer of £4,000 of designated funds from the 'Youth Worker Fund' to the Armley Good Neighbour Fund 2'.

7 Debtors and prepayments
Accrued income
8 Cash at bank & in hand
Cash at bank
Cash in hand
9 Creditors and accruals
Accruals		 2024
£
16,901
16,901
2024
£
75,485
-
75,485
2024
£
410
410		 2023
£
13,045
13,045
2023
£
72,666
-
72,666
2023
£
480
480

10 Related party transactions

No trustee received any remuneration, benefit or expenses during this or the previous year.

The total aggregate donations from trustees and related parties during the year was £32,500 (2023: £27,241).

Philip Arnold and Stephen Appleton are directors of Christ Church Armley Community Projects Ltd (CCACP). The PCC received £6,200 (2023 £5,520) for hire of office accommodation and facilities for use by CCACP. There are no outstanding balances between the PCC and CCACP at 31 December 2024 (2023 Nil).

The Parochial Church Council of the Ecclesiastical Parish of

Christ Church Upper Armley

Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024

2024
Unrestricted
funds
£
Income
Grants and donations
64,802
Premises hire
9,825
Fees
616
Bank interest
963
Other income
431
Total income
76,637
Expenditure
Charitable grants and donations
940
Church activities
79,228
Management and administration
3,092
Total expenditure
83,260
Net income / (expenditure)
(6,623)
Fund balances brought forward
45,556
Fund balances carried forward
38,933		 2024
Unrestricted
funds
£
Income
Grants and donations
64,802
Premises hire
9,825
Fees
616
Bank interest
963
Other income
431
Total income
76,637
Expenditure
Charitable grants and donations
940
Church activities
79,228
Management and administration
3,092
Total expenditure
83,260
Net income / (expenditure)
(6,623)
Fund balances brought forward
45,556
Fund balances carried forward
38,933		 2023
Unrestricted
funds
£
87,942
6,538
1,938
79
-		 2024
Restricted
funds
£
49,397
-
-
-
-		 2023
Restricted
funds
£
15,224
-
-
-
-		 2024
Total
funds
£
114,199
9,825
616
963
431		 2023
Total
funds
£
103,166
6,538
1,938
79
-
76,637 96,497 49,397 15,224 126,034 111,721
940
79,228
3,092		 618
89,041
2,255		 -
36,029
-		 -
6,390
-		 940
115,257
3,092		 618
95,431
2,255
83,260 91,914 36,029 6,390 119,289 98,304
(6,623)
45,556		 4,583
30,259		 13,368
39,675		 8,834
41,555		 6,745
85,231		 13,417
71,814
38,933 34,842 53,043 50,389 91,976 85,231