THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
sr ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF LEEDS
(registered charity no. 1139696)
St Andrews Church
LOVING + GROWING
ANNUAL REPORT AND FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
HPH
Chartered Accountants
54 Bootham
YORK
Y030 7XZ

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
ANNUAL REPORT AND FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2024
CONTENTS
Pagels)
Annual Report of the ParcKhial Church Council
Ito6
Independent Examinerfs Report
Statement of Finanaal Attivities
Balan￿ Sheet
Notes to the Financial Statements
IOto17

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024
The Parochial Church Council (PCC) has pleasure in presenting its Report tcgether with the Financial
statements for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting pjlicies set out in the notes
to the financial statements and compty with the Charity's governing document, the Charities Act 2011,
Accounting and Reporting by Charities: Ststement of Recommended practi￿ applicable to charities preparing
their financial statements in accordan￿ with the Finanaal Reporting Standard applicable in the UK and
Republic of Ireland (FRS 102) (effective l January 2019), the Financial Rep)rting Standard applicable in the
United Kingdom and Republic of I￿land (FRS 102), and UK Generally Accepted Practice as it applies from I
January 2019.
The financial statements have been prepared to give a 'true and fair, view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair
view,. This departure has involved following the relevant version of the Ststement of Recommended Practice
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) ratherthan the Accounb'ng and Reporting by Charities:
Statement of Recommendexj practi￿ effective from l April 2005 which has Sin￿ been witMrawn.
The PCC is a Public Benefit Entity.
Aim and Pur
St Andrew's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the
Reverend Phil Carman, in promoting in the ecdesiastical parish, the whole mission of the Church, pastoral,
evangelistic, social, and ecumenical. The PCC is also speafically responsible for the maintenance of the
Church building, the Welcome Centre, and the Church Halls.
Ob"ectives and Activities
The PCC is committed to enabling as many people as Fossible to worship at our church and to become part
of the parish community. The PCC maintains an overview of worship and makes suggestions on how our
servi￿5 can involve the many groups that live within the parish. Our services and worship put faith into
practice through prayer, scripture, music, and sacrament. We also endeavour to seNe the wider community,
a5 another part of what Gcd in His love calls us to.
When planning the activities for the year, the incumbent and the PCC have considered the Charity
Commission's guidan￿ on public benefit, and particularly the specific guidan￿ on charities for the
advan￿rnent of religion. As a big part of what we do is enable people to live out their faith as part of our
parish community through:
Worship and prayer, learning about the Gospel arKJ developing their knowledge and trust in Je5U5.
Provision of pastoral care for people living in the parish.
Missionary and outreach wor
St Andrew's Church ha5 the privilege of being in and Se￿ing the community of Starbeck, providing spiritual
SUPPOrt, funerals, baptisms, weddings, praying and offering the Church's facilities wherever possible. To
facilitate this work, it is important that we maintsin the fabric of the Church, the Welcome Centre, and Church
Halls.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Achievements and Performance
The varied church activities have enabled people of all ages to gain social and spirttual benefits. Our usual
activities happened in 2024 with some activities also happening online as a legacy of the lockdowns of
previous years. Attivities include a twi￿ weekly parent and toddler group, a weekly social group for the
elderly and vulnerable. A weekly group for adults with special needs and visits to Ic(al care homes. Children
and Youth groups have run as part of our Sunday senil￿S with mIdw￿k groups also starting during this
year.
At the end of 2024 there were 119 people on the Church electoral roll. We believe that our overall weekly
services engagement including online participants was approximately 119. As well as our regular servI￿s,
we enable our community to ￿lebrate and thank Gc(l at the milestones of the journey through life. Through
baptism we thank God for the gift of life, in marriage public vows are exchanged wtth God's blessing and
through funeral ServI￿S friends and family express their grief and give thanks for the life of their loved one
and to commend the person into GoJ'5 keeping.
Church Membership
All are welcome to attend our regular services. The total number on the elettoral roll was 119, of which 46 %
are from outside the parish. The number of people removed from the roll this year due to death or moving
to another church was 3 and 2 new nEmbers were added.
Maintenan
maintenan￿ of the Church and halls has been carried out throughout the year. This has induded essential
servicing and safety checks.
other Church Activities
Details of all other church attivities and groups, and more detailed commentaries on the aty)ve activitie5, are
contained in a separate Annual Report prc(luced for the Annual Parochial Church Meeting.
Reserves Poli
The PCC'S wlicy is to maintsin a balan￿, representing approximately two and half months, general running
expenses, on free unrestricted funds to cover emergency situations that may arise from time to time. The
balan￿ on free reserves was £40,350 (2023 - £40,778). Fr￿ rese￿e5 are unrestritted general funds at the
year end, excluding funds invested in f￿ed assets and capital commitments. This is above the Church's target
of £30,000.
Financial Review
The year ended with the church making a surplus of £14,572. The main ￿asOn for this was a deliberate
policy adopted by the PCC of underpaying the Parish Share by 10 % (£8,563) over the year to help build up
funds towards replacing the church fire alarm system in early 2025. The church also benefited from the
receipt of several grants totalling just over £7,000.
Overall income from all SoUr￿S decreased by just £39 in 2024, but all forms of regular income were up by a
total of £18,628, whilst on-off items were down by £18,667.
Total donations and giwng (excluding grants) were down £4,924 but regular giving wa5 up £11,178. If the
effect of a one-off donation of £15,000 in 2023 is removed, then overall donations are up by £10,076 in
2024. The increase in regular gift aidal donations meant that tsx recovered from HMRC increased by £1,372

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Financial Review - continued
to £20,394 in 2024. Income from hall lettings continues to be increasingty important. It represented over
210/0 of all income in 2024 increasing from 19 % in 2023. Revenue increased by £3,975 in 2024 to £34,573.
The increase in halls income was helped by the release of £2,255 back into revenue. This was revenue
prudently put to one side as a provision against debtors who We￿ considered unreliable or doubtful. The
release of these funds back into revenue refletts the positive result of all the hard work put into recovering
old debt which had accumulated because of difficulties encountered during the CovK119 epidemic. Going
forwards, credit control activities ensure that old debt is being kept to a minimum. During 2024 debt older
than 120 days has fallen by £2,855 to £1,390, a historically low value.
A further £2388 of 2023's income was also a one-off event relating to an insurance claim, so taking this
together with the £15,000 one off donation, income in 2024 is up, overall, by £12,424.
Although one-off major and other repair costs were down considerably by £16,221 against 2023, we did
carry out some smaller, but necessary projects. In the halls all the fire dcors were re-furbished to bring them
back up to current fire regulation standard5 at a cost of £3,000. Fortunately, £2,000 of this cost was met
from grants. The Welcome Centre suffered considerable damage due to an unprecedented torrential
rainstorm. All the costs were, however, recovered via an Insuran￿ daim of just over £5,400 and these are
netted off in the Church Major Repairs figU￿S.
Overall, our regular expenditure increased by just £1,237 (Ioh). However, we had lower general regular
maintenance costs. Within this figure, we have committed £3,005 additional funds to Children's and Youth
Work. Heating costs (our single largest item of expenditure after parish share) increased by £3,371 or 580/0
in 2024 to £9,233. Gas costs remain a major volatile item of expenditure, whilst power expenditure has at
least stabilised during the year.
In the light of such increased energy costs pressures and the expectation that we will need to carry out
necessary repairs and Maintenan￿ work, the PCC continued its policy of underpaying the parish share to
ensure we could meet those commitments - including building up a small reserve to fund the replacement
of the fire alarm system in 2025. However, the PCC repeated lasts years attion and paid an extra contribution
in December of £6,000, bringing our total payment to £78,000, or ￿ % of the requested sum of £86,563.
The church also had its Quinquennial survey carried out in 2024 tojether with a similar report for out halls
buildings at a cost of £3,000. Although our buildings are basically sound for their age, the surveys pointed
out several areas where a pr￿JraM of repairs are recommend8J. These repairs, particularly con￿rn the roofs
and pointing for several a￿aS of both buildings. This will result in several projects over coming years to
ensure the stonework and roofing for both buildings are Secure and fit for purpose. Combined with these
necessary repairs, the church is also considering how it can meet carbon neutral targets over coming years
which will involve further considerable capital outlay.
Therefore, I￿king forwards to our predittions for 2025, the PCC plan to continue its policy of budgeting to
pay at least 80 % of the Parish Share, and make additional payments if fiscal circumstances suggest it is
prudent to do so. In this way the PCC will continue to balance day-to-day income and expenditure whilst at
the same time being prepared to deal with exgent financial arCuMstan￿5 as they occur.
We would like to thank all the 83 volunteers who work 50 hard to make St Andrew's Church the lively and
vibrant community it is.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Structure Govemance and Mana
ement
The PCC is a corwrate body established by the Church of England. The PCC operates under the Parochial
Church Counal Powers Measure and is a Registered Charity.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Andrew's
the membership of the PCC consists of the incumbent (our vicar), churchwardens, the curate and members
elected by those members of the congregation who are on the electoral roll of the church. All those who
attend our services / members of the congregation are encouraged to register on the Electoral Roll and stand
for election to the PCC.
The PCC members are responsible for making decisions on all matter5 of general concern and importance to
the Parish including deciding on how the funds of the PCC are to be spent.
The full PCC met six times during the year.
The PCC discussed a wide range of matters during the year to take forward the life and worship of the
Church. Finan￿ was disoJssed at every meeting with major ttems being fabric repairs and maintenan￿,
funding of mission partners, allc(ation of donations and equipment purchases.
Given its wide responsibilities, the PCC has several sub committees each dealing with a particular aspect of
parish life. The other Committees and Working Groups met between the PCC m*tings and their deliberations
were reported back to the full PCC and disCUS5ed where ne￿sary. C(Fopted members are allowed on these
committ*s.
The Church employs two part time administrators who work from the Church offi￿.
Standing Committee
This is the only committee reNuired by law. It has the power to transact the business of the PCC betmeen
meetings, subject to any direttions given by the council.
Mission Group
This group is responsible for making the congregation and PCC aware of both home and overseas mission
opportunities and missionaries who need our support both financially and prayerfully. The group guides the
PCC in deciding where our annual mission giving budget should be spent. In addition, the group is
responsible for looking at and developing ways for the whole of the congregation to engage with the local
community of Starbeck.
Children and Youth Group
This group has overall responsibility for guiding the vision for our work with Children and Young People.
Small Groups
This group is responsible for encouraging small group enablers to fulfil their roles in finding suitable materials
for their groups to study, to encourage pastoral care in the small groups and to enable the all(￿tiOn of
church members to the most suitable groups.
Welcome Group
This group is ￿spOnSible for providing direction to the Sunday welcome teams.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Administrative Information
St Andrew's Church 15 Sltuated on the High Street in Starbeck, and the Corresponden￿ addre55 is St Andrew's
Church, Starbeck, Harro3ate HG2 7JE. The church ofFice telephone number is 01423 889162. St Andrew s
Church 15 in the Harrogate Deanery which is part of the Ripon Episcopal area in the Diocese of Leeds.
PCC members who have served from l January 2024 or date of appointment if later, until the date this report
was approved, or date of retiremenvresignation if earlier are:
Ex Officio Members
Rev. Phil Carman
Appointed September 2016
Incumbent and Chairman
David Leonard
Elected APCM 2018
Elected AVM October 2020
Resigned 271412022
Appointed 271412022
Acting from 110112022
Reader
Church Warden
PCC Temporary Treasurer
Deanery Synod
resentative
Elected Members
Mick Leach
Appointed AVM 271412022
Elected member 191512021
ointed 191512021
Appointed APCM 2018-
171412024
ointed 2021
Reappointed APCM 2022
Resi
ned 1810312024
Appointed 2022
Church Warden
Williams
Dianne Sanderson
PCC Secreia
PCC member & Standing
Committee
PCC member
PCC member
Adam Hawkes
Sheila Manning
Samuel Colbourn Leach
PCC member
Deanery Synod
resentative
PCC member
Xanthi Ferguson
Alison Hobbs
Appointed 2022
Appointed 2022
Resi
ned 1810712024
ointed 2022
ointed 2022
ointed 2022
Appointed 310812022
Appointed APCM 1714124
Appointed 1919124
PCC member
Janet Jackson
Jill Cook
Rob Williams
Colin Hancox
Samantha Ainsworth
PCC member
PCC member
PCC member
PCC member
PCC member
Standing Committee
member
PCC member
Joy Richards
Appointed APCM 1714124
AVM=Annual Vestry M&ting; APCM=Annual Par￿hla1 Churth M&ting

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF RIPON AND LEEDS
ANNUAL REPORT OF THE PAROCHIAL CHURCH COUNCIL
FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)
Administrative Information - continued
Bankers:
CAF Bank
Kings Hill
West Malling
KE
ME19 4TA
Independent Examiner:
S. B. Wearing, FCA, Dcha
HPH, Chartered Accountants
54 Bootham
YORK
Y030 7XZ
Law applicable to charities in England and Wales and guidan￿ issued by the Central Board of Finance of the
Church of England require the members of the Parcthial Church Council to prepare financial statements
which give a true and fair view of the Parcthial Churth Council's financial activities during the year.
In preparing financial statements giving a true and fair view, the members of the Parochial Church Council
should follow best practi￿ and:
selett suitable accounting policies and then apply them consistently.
make judgements and estimates that are reasonable and prudent.
state whether the Church guidan￿, applicable accounting standards and statements of recommended
prattice have been followed, subjett to any material departures disclosed and explained in the
financial Statements.
prepare the financial statements on the going con￿rn basis unless it is inappropriate to presume that
the Parochial Church Counol will continue in operation.
The members of the Parochial Church Council are responsible for keeping proper accounting records which
disclose with reasonable accuracy at any time the financial position of the Par¢xhial Church Council and
enable them to ensure that the financial ststements comply with the Church Accounting Regulations 2006
and the Charities Act 2011. They are a150 responsible for safeguarding the assets of the Parochial Church
Council and hen￿ for taking reasonable steps for the preiention and detection of fraud and other
irregularities.
Approved by the PCC on 21 May 2025 and signed on its behalf by:
Rev Phil Carman (Chairman)
David Leonard ￿reasUrer)

INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIATICAL PARISH OF sr ANDREW'S CHURCH OF ENGLAND, STARBECK
IN THE DIOCESE OF LEEDS
I report to the Trustees on my examination of the finanaal statements of The Parochial Church Council
of the Ecdesiastical Parish of St Andrew's Church of England, Starbed( in the Diocese of Leeds C'the
PCC,? for the year ended 31 December 2024, which are set out on pages 8 to 16.
This report is made solely to the PCC'S trustees, as a bcKly, in accordance with Section 154 of the
Charities Act 2011. My independent examination work has b￿n undertaken so that I might state to
the PCC'S trustees those matters I am required to state to them in an Inde￿ndent Examiner's Report
and for no other purpose. To the fullest extent permitted by law, I do not accept or assume
responsibility to anyone other than the PCC and the PCCS trust&s as a ty)dy for my independent
examination worK for this repK)rt, or for the opinions I have formed.
Responsibilities and basis of ￿port
As the charity trustees of the PCC you are reSPM)nsible for the preparation of the financial statements
in accordantr with the requirements of the Charities Att 2011 Cthe Ad) and the Church Accounting
Regulations 2006 Cthe regulations?.
I report in respect of my examinat]'on of the PCC s financial statements carried out under section 145
of the 2011 Att and in carrying out my examination I have followed all the applicable Direttions given
by the Charity Commission under section 145(5)(b) of the Act. My examination was also carried out
in accordan￿ with terms found in the current Church guidance issued by the Finan￿ Division of the
Archbishops, Council.
Independent examinerfs ststement
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 respett:
l. accounting records were not kept in respect of the PCC as required by section 130 of the Att;
or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the applicable requirements concerning the form
and content of financial ststements set out in the Charities (Accounts and Reports) Regulations
2008 other than any requirement that the financial ststements give a'true and fair view, which
is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
financial statements to be reached.
HPH, Chartered Accountants
54 Bootham
YORK
Y030 7Y2
Sarah Wearing FCA, DChA
21 May 2025

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
srATEMENT OF FINANCIAL AcrivrrIES FOR YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted
Funds
Funds
Note
Total Funds
2024
2023
Income and endowments from:
Donations and legacies
other trading activities
Investments
Church activities
2(a)
2(b)
2(c)
2(d)
113,597
34,573
293
7,565
5,120
118,717
34,573
293
7,565
126,207
30,598
257
4,125
Total income
156,028
5,120
161,148
161,187
Expenditure on:
Church activities
143,456
3,120
146,576
161,588
Total expenditure
143,456
3,120
146,576
161,588
Net income/(expenditure)
Net movement in funds
12,572
12,572
2,000
2,000
14,572
14,572
(401)
(401)
Reconciliation of funds:
Transfers betW￿n funds
Total funds brought forward
(1,000)
540,778
1,000
540,778
541,179
Total funds carried forward
£ 552,350
3,000 £ 555,350 £ 540,778
The notes on pages 10 to 17 form part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
BALANCE SHEEf AS AT 31 DECEMBER 2024
Unrestricted Restricted
Funds
Funds
Total
2024
2023
Note
Fixed Assets
Tangible assets
500,000
500,000
500,000
Total Fixed Assets
500,000
500,000
500,000
Current Assets
Debtors
Cash at bank
13,137
46,286
13,137
49,324
11,459
38,014
3,038
Total Current Assets
Liabilities
Creditors: amounts falling due
within one year
59,423
3,038
62,461
49,473
7,073
38
7,111
8,695
Total current liabilities
7,073
52,350
38
7,111
55,350
8,695
40,778
Net Current Assets
3,000
Total assets less
current liabilities
552,350
3,000
555,350
540,778
Total Net Assets
552,350
3,000
555,350
540,778
Parish Funds
Unrestricted funds
designated
undesignated
Restricted funds
12,000
540,350
12,000
540,350
3,000
540,778
3,000
Total Charity Funds
552,350
3,000
555,350
540,778
Approved by the Parochial Church Council on 21 May 2025 and signed on its
behalf by:
Revd Phil Carman (PCC Chairman)
David Leonard (Treasurer)
The notes on pages 10 to 17 form part of these accounts.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES
The financial statements have b￿n prepared in accordance with the relevant version of the
Statement of RecommeThJed Prattl￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland
(FRS 102), the Financial Reporting Standard applicable in the United Kingdom and Republic of
Ireland (FRS 102), the Charities Act 2011 and UK Generally AC￿pted Accounting Practice.
The financial statements have b￿n prepared to give a 'true and fairf view and have departed
from the Charities (Accounts and Reports) Regulations 2008 On￿ to the extent required to
provide a 'true and fair view,. This departure has involved following the relevant version of the
Statement of Recommended Practi￿ applicable to charities preparing their accounts in
accordance with the Finanaal Reporting Stsndard appliGible in the UK and Republic of Ireland
(FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended
Practice effective from l April 2005 which has since b￿n withdrawn.
The financial ststements 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, nor those that are informal gatherings of churth members.
The PCC is a public benefrt entity.
Fund Accounting
Unrestricted Funds are income funds which are to be spent on the PCC'S general pUr￿seS.
Designated funds are general funds set aside by the PCC for use in the future. Project funds
are designated for particular projetts for administration purposes only. Funds designated as
invested in fixed assets for the PCC'S own use are abated in line with those assets, annual
depreciation charges in the SOFA, where applicable. Designated funds remain unrestricted and
the PCC will move any surplus to other general funds.
Restricted Funds comprise (a) income from endowments which is to be expended only on the
restricted purposes intended by the donor, and (b) ￿venue donations or grants for a specific
PCC attivity intended by the donor. Where these funds have unspent balance5, interest on their
pooled investment is apportioned to the individual funds on an average balan￿ basis, where
applicable.
10

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES (continued)
Income ￿ognitiOn
All income is recoJnised On￿ the PCC has entitlement to the income, there is sufficient
rtainty of receipt and so it is probable that the income will be received, and the amount of
income receivable Gan be measured reliably.
Planned giving, collections and donations are recognised when received. Tax refunds are
recognised when the income to which they relate is received. Grants and legacies are
accounted for when the PCC is legally entitled to the amounts due. Dividends and interest are
accounted for when receivable. All other income 15 recogni5ed when it is receivable. Amounts
received specifically for mission are dealt with as restricted funds. All income is accounted for
gross.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the PCC to that expenditure, it is probable that settlement will be required and the
amount of obligation can be measured reliably.
Grants and donations are accounted for when paid over, or when awarded, if that award
creates a binding or construttive obligation on the PCC. The diocesan parish assessment is
accounted for when due. All other expenditure is generally recc#Jnised when it is incurred and
is accounted for gross.
Fixed assets
Consecrated and benefice property is not Includ￿ in the financial statements in accordance
with section 10 (2) (a) of the Charities Att 2011.
Movable church furnishings held by the vicar and churchwardens on special trust for the PCC
and which require a faculty for disposal are inalienable property, listed in the church's
inventory, which can be inspected at any reasonable time. All expenditure incurred during the
year on consecrated or benefice buildings and movable church furnishings, whether
Maintenan￿ or improvement, is written off.
Other land and buildings held on behalf of the PCC for tts own purposes are valued at market
value. No depreciation is charged against such properties as they are regularly maintained to
such an &cent that their estimated economic lives and residual values are such that their
depreciation is insignificant. At each year end an assessment is carrieyj out to a￿rtain
whether there is any indication that the properties should be written down (i.e. whether its
carrying amount is more than ts recoverable amount). If there is no indication that a property
should be written down, it is not necessary to estimate the recoverable amount.
Equipment used within the church premises is depreciated on a straight-line basis over its
estimated useful life of 4 years. Individual items of equipment with a purchase price of £1,000
or less are written off in the period in which the asset is acquired.

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
ACCOUNTING POLICIES (continued)
Investments
Investments are stated at market value at the balan￿ sheet date. The Statement of Financial
Activities indudes the net gains and losses arising on revaluation at the year end and disposals
throughout the year.
Cash at bank
Cash at bank and cash in hand includes cash and any short-term dep)sit accounts wrth a
maturity of thr￿ months or less from the date of opening.
Debtors
Amounts owing to the PCC at 31 December in respect of f￿s, rents or other income are shown
as debtors less any provision for amounts that may prove uncollectsble.
Creditors and provisions
Creditors and provisions are reccgnised where the Charty 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 estimated reliably. Creditors and
provisions are normally recognised at their setdement amount after allowing for any trade
discounts due.
Operating lease agreements
Rentsls applicable to operating leases where substantially all of the benefits and risks of
ownership remain with the lessor are charged against income on a straight-line bas15 over the
pericNJ of the lease.
Irrecoverable Value Added Tax
The PCC is not registered for Value Added Tax (VAT) and accordingly expenditure is shown
gross of irrecoverable VAT. The VAT incurred from time to time on certain fabric repair and
maintenantr expenditure can, however, be recoverexl under the Listed Places of Worship Grant
Scheme.
Going Con￿rn
The PCC has cash resour￿5 and has no requirement for extemal funding for its day to day
operations. The PCC has a reasonable expectation that the church has adequate reSoUr￿S to
continue in operational existen￿ for the foreseeable future. The PCC continues to believe the
going con￿rn basis of accounting is appropriate in preparing the financial ststements.
Taxation
The PCC is exempt from tsxation on its income and gains under sections 521 to 536 of the
Income Tax Act 2007 (￿A 2007) and settion 256 of the Taxation of Capital Gains Tax Act 1992
CGA 1992) respectively.
12

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE ACCOUNTS- 31 DECEMBER 2024 (CONTINUED)
Unrestricted
Funds
Restricted
Funds
Totsl Funds
2024
2023
2. Income
2(a) Donations and legacies
Planned giving: Gift Aid
Gift aid recovered
Planned giving: Non Gift Aid
Collections (open plate)
Donations
Grants
Other income
79,927
20,394
4,635
4,147
2,463
2,031
79,927
20,394
4,635
4,147
2,583
7,031
70,924
19,022
5,308
2,672
18,685
7,208
2,388
120
5,000
113,597
5,120
118,717
126,207
2(b) Other trading artivities
Narthex/Welcome Centre
Church and church hall lettings
other income
60
34,513
60
34,513
750
29,848
34,573
34,573
30,598
2(c) Investments
Interest
293
293
257
293
293
257
2{d) Church activities
Family spot
Parochial fees
1,828
5,737
1,828
5,737
1,533
2,592
7,565
7,565
4,125
Total income
156,028
5,120
161,148
161,187
In 2023 £5,591 of donations were restricted.
The Church benefits greatly from the involvement and support of its volunteers. In accordance
with FRS 102 and the Charities SORP FRS 102, the economic contribution of general volUnt￿rS is
not recognised in the accounts.
13

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, sfARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE ACCOUNTS- 31 DECEMBER 2024 (CONTINUED)
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2023
3 Church Activities
Missionary and charitable giving
Home mission
3,500
3,500
3,500
Ministry: Diocesan parish share
Children and young people
Other
Church running costs
Church running maintenance
Church major repairs and projects
Upk￿p of services
Support costs
DepreciationlRevaluation
Church Hall running costs
Church Hall major repairs
Church Hall running maintenance
Wages and honoraria
Church administrator salary
Administration
Bank charges and credit f
Fee5
Independent examinerfs f
78,000
3,005
327
22,928
4,526
4,273
1,591
1,584
78,000
3,005
397
22,928
4,526
4,273
1,591
1,584
77,229
70
270
20,832
10,327
24,332
1,277
3,483
851
4,181
4,260
1,500
165
4,978
8,630
1,558
80
1,363
1,188
4,260
4,500
165
4,978
8,630
1,608
80
1,363
1,188
3,000
1,294
3,011
7,745
1,994
72
230
960
50
Total expenditure
143,456
3,120
146,576
161,588
In 2023 £19,738 expenditure related to the restricted fund.
4{a) Staff Costs
Wages and salaries
11,002
9,743
During the year the PCC employed an Administrator and an Assistant Administrator. Together these
employees equate to le55 than two full time employ￿ (2023 - 2).
No employee earned more than £60,000 per annum (2023 - none).
The PCC considers its key management personnel to comprise only of the Trustees, who receive no
remuneration in their capacity as trUSt￿s.
4{b) Payments to PCC membersltrustees
Four trustees were paid a total of £700 for services rendered to PCC for verging (2023: £450 for services
by two trustee.) No memberltrustee was paid for expenses (2023: £nil.) One trustee received
remuneration of £3,402 (2023: £2,111) for church administration services. No other memberltrustee had
any personal interest in any contract or transaction entered into by the PCC during the year. There were
no outstanding balances at the year end (2023 - Nil).
5. Transactions with related parties
There were no related party tran5attions during the year.
14

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE ACCOUNTS- 31 DECEMBER 2024 (CONTINUED)
6. Fixed Assets
Freehold
land &
Church
buildings equipment
Tangible fixed assets
(all unrestrictej)
Total
Cost or valuation
At l January 2024
Additions
500,000
16,926
516,926
At 31 December 2024
500,000
16,926
516,926
Depreciation
At l January 2024
Charge for the year
At 31 December 2024
16,926
16,926
16,926
16,926
At 31 December 2024
500,000
500,000
At 31 December 2023
500,000
500,000
The Church Halls are a fixed asset of the PCC held for continuing use in its work. They are valued
at their estimated value in use by the PCC. As at 31 December 2024 this was estimated at
£500,000 their current insurance value.
Moveable church furnishings are vested under special trust to the Church Wardens and they can
not be disposed of without a faculty. A% such they are regarded as inalienable property. These
a55ets are detailed in the inventory.
2024
2023
7. Debtors
Tax recoverable
Other debtors
10,954
2,183
13,137
9,204
2,255
11,459
All debtors relate to the unrestricted fund.
un￿strICted Restricted
Funds
Funds
2024
2023
8. Creditors
Amounts fa//ing due within one year
Accruals for utility and other costs
Taxation and social security
Other creditors
3,169
38
3,207
3,364
133
5,198
8,695
3,904
7,073
3,904
7,111
38
In 2023, all creditors related to the unrestricted fund.
15

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE ACCOUNTS- 31 DECEMBER 2024 (CONTINUED)
9. Parish Funds
Brought
Forward
0110112024
Carried
Forward
3110112024
Income
Expenditure Transfers
Unrestricted Funds
Free reserves
Designated
540,778
156,028
(143,456)
(13,000)
12,000
540,350
12,000
540,778
156,028
(143,456)
(1,000)
552,350
Restricted Funds
Repair fund
Leaving gift collection
5,000
120
(3,000)
(120)
1,000
3,000
5,120
(3,120)
1,000
3,000
To131 funds
540,778
161,148
(146,576)
555,350
Brought
Forward
0110112023
Carried
Forward
3110112023
Income Expenditure Transfers
Unrestricted Funds
Free reserves
535,637
155,596
(141,850)
(8,605)
540,778
Restrirted Funds
Repair fund
5,542
5,591
(19,738)
8,605
Total funds
541,179
161,187
161,588
540,778
Repair fund
From time to time restricted fvnd5 are held which relate to donations received
and expenditure for specific repairs required to the buildings and fixed asset
addition5.
Collections
Monies received for leaving gift
tksignated funds
The church committed funds in respect of replacing the church fire alarm
system.
16

THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAsfIcAL PARISH OF
ST ANDREW'S CHURCH OF ENGLAND, STARBECK IN THE DIOCESE OF LEEDS
NOTES TO THE AccouKfs- 31 DECEMBER 2024 (CONTINUED)
10. Analysis of net assets by fund
Unrestricted Restricted
Funds
Funds
Currentyear
2024
Tangible fixed assets
Current assets
abilities
Amounts falling due within one year
500,000
59,423
500,000
62,461
3,038
(7,073)
(38)
(7,111)
552,350
3,000
555,350
Unrestricted Restricted
Funds
Funds
Comparative year
2023
Tangible fixed assets
Current assets
abi/ities
Amounts falling due within one year
500,000
49,473
500,000
49,473
(8,695)
(8,695)
540,778
540,778
17