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2024-12-31-accounts

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Charity number 1140143

Annual Report and Financial Statements

for the year ended 31 December 2024

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

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

Contents Page
Trustees' report 2 to 6
Examiner's report 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the accounts 11 to 20

Prepared by West Yorkshire Community Accountancy Service CIO

1

The PCC of the Ecclesiastical Parish of St Catherine's,

Wakefield

Trustees' report for the 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 Rev'd David Gerrard Chair Rev'd Kathy Robertson Vice chair Charles Vickers Elizabeth Crowther Treasurer Judith Holding Eleanor McGraw Monica Marsden David Petts Resigned 31 March 2024 Pete Stephens Resigned 31 March 2024 Anita Lee Bernie Dakin Kiran Arya Matthew Brothwood Appointed 1 March 2025 Paula Booth Appointed 1 April 2024 Pamela Aveyard Appointed 1 April 2024

Charity number 1140143

Registered in England and Wales

Registered and principal address Bankers St Catherine's Church Centre Yorkshire Bank Doncaster Road 6-10 Northgate Wakefield Wakefield WF1 5HL WF1 1TA

Independent examiner

Simon Bostrom FCIE

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

2

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Trustees' report (continued) for the year ended 31 December 2024

Structure, governance and management

The charity is governed by the Parochial Church Council (Powers) Measure 1956 as amended and the Church Representation Rules. The trustees of the charity are appointed by the members at the AGM.

The charity makes decisions at the PCC meetings and at a sub-committee – the centre management committee. The centre manager is also authorised to make some decisions.

Trustees are inducted and trained at the PCC meetings.

Pay and pay increases are discussed and decided at the PCC meetings in line with minimum wage legislation.

Merger with St Andrew's

The reporting charity merged with the Parish of Wakefield St Andrew and St Mary following the combining of the two parishes, effective 1 January 2024. An analysis of the principal components of the accounts for each party prior to and post the merger are provided in the notes to the accounts.

Method of recruitment and appointment of trustees

The trustees of the charity are appointed by the members at the AGM.

Objectives and activities

The charity's objects

Promoting in the ecclesiastical parish the whole mission of the Church.

The charity's main activities

Regular worship and teaching of Christianity. Engagement with youth, children and young families through Every Good Works project. Operation of the Day Care service to help the elderly avoid loneliness and the café to provide a warm space and social interaction for all. A meal delivery service to help ensure people have access to nourishing food. The running of the Food Pantry to help people out of food poverty. We also hire space out for organisations who work with people on their mental health issues. We do all this on an equal basis regardless of race, national/ethnic origin, disability, age, gender, sexual orientation, transgender identity or religion/belief to increase community cohesion and wellbeing.

Public benefit statement

In setting our objectives and planning our activities our Trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of Christianity.

Achievements and performance

We planned to merge with the parish of St Andrew’s in Wakefield and this has happened in 2024. We now worship as one congregation and have social events which we all attend and enjoy. Members of the St Andrew’s PCC are now on the new PCC and so are involved in all decisions.

We planned to continue running and grow our existing projects and this has been achieved. The charity has continued to run our Food Pantry which supports the most vulnerable families and individuals in the area. The hot/cold food delivery service continues to be a success helping vulnerable/isolated people across the Wakefield district. The Day Care is growing and clients love the social and interactive facilities.

Through initial consultations with key stakeholders, services users and community members we identified some priorities for our future work. However, it was envisaged that we would engage in wider and more in-depth consultation work with our local community/key stakeholders and in particular with those members of the community we felt we were currently not adequately engaging with.

3

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Trustees' report (continued) for the year ended 31 December 2024

Achievements and performance continued

We identified the need to undertake a mapping exercise to pull together the research/information gathered by Wakefield Council, the CUF and other agencies to help to identify where current provision was falling short of need and identify ways to strengthen what we, in partnership with our community, could offer to improve the impact that we make in our community and across the district.

However, in order to undertake that work it was recognised that the staffing capacity at the beginning of the year would not be adequate. Throughout the year a number of bids were submitted to obtain funding to cover the cost of an additional member of staff, unfortunately they were not successful.

Many of the objectives set by the PCC in the vision sand mission statement have already been achieved.

Quotes from service users

We have started the Every Good Works project through funding from SMII funding, in conjunction with the Cross Project, which goes into schools to outreach to young adults. We also have a children's worker, funded by the Tudor Trust, who does work with children and young families both in Church, schools and has started a Toddler Group.

Comments from some of the people on the Every Good Works project

"This had actually been a really fun night, this isn't what I thought it was gonna be." followed by a chorus of "yeaaahs."

"This pizza is three dimensional."

Pulling back up to the centre - "It feels like we've only just been picked up."

Comments from some of the volunteers on the Every Good Works project

"Really enjoyed the first night, the young adults are great, so hyper but engaged with the whole of the evening." "It all seemed to go really well. I'm always blown away by how you relate to all of them."

4

The PCC of the Ecclesiastical Parish of St Catherine's,

Trustees' report (continued) for the year ended 31 December 2024

Financial review

The net income for the year was £78,576, including net income of £77,042 on unrestricted funds and net income of £1,534 on restricted funds.

Our Every Good Works project started in late 2023 which was a significant event for us.

The principal risks and uncertainties for us include us not being able to get any grant funding, the parish share rising more than our income does, our congregation dropping, minimum wage rises and the rise in National Insurance contributions. Any large building maintenance requirements would also impact our finances.

Our principal funding source is grants being awarded to us.

Reserves policy

Our Reserves Policy relates to funds which are freely available to be used for any designated purposes of the charity.

The purpose of unrestricted funds is to meet the costs of running and maintaining the Church Centre including the employment of staff.

Our aims are:

The current policy is to hold as reserve, resources equivalent to between two and three month’s expenditure. This would equate to between £87,990 and £131,990, based on the 2024 expenditure.

The total funds held at the year end were £321,573. Restricted funds were £58,134, leaving £263,439 in unrestricted funds. After excluding fixed assets of £19,709, this leaves £243,730 as the charity's free reserves.

Plans for future periods

We have a mission and vision statement which covers 2023 to 2026. Many of the objectives have already been met and we continue to work on it.

Our plans are to continue doing what we do now and to try and grow our activities. We will continue to apply for grant funding for our projects and also to take on more Day Care clients. We hope to grow the youth and childrens’ work. We are starting a parent/toddler group in the new year. We also hope to have a new worship community at St Swithuns Centre. Our curate is going to lead a discipleship course.

The charity is still committed to undertaking a more indepth and expansive community consultation exercise to identify gaps in provision within the organisation and the community as a whole.

This will include mapping of local provision and development of a directory of services and activities which support our local community members.

In December 2024 a funding opportunity was identified and work began in composing a funding application.

Additionally the charity’s plans for 2025 include:

Expanding Community Outreach

5

The PCC of the Ecclesiastical Parish of St Catherine's,

Trustees' report (continued) for the year ended 31 December 2024

Expanding Community Outreach - continued

Volunteer Engagement and Training

Fundraising and Financial Sustainability

Lessons Learned from Past Activities

1 Importance of Collaboration

Successful outreach programs depended heavily on meaningful partnerships with local charities, community groups, and volunteers. Strengthening these partnerships proved vital for sustainability, resource-sharing, and broader impact.

2 Listening to Community Needs

Feedback from beneficiaries highlighted the need to expand family-focused projects and mental health support. Recognizing these needs early helped adjust program content and schedules to reach those who needed assistance most.

3 Effective Communication and Promotion

Increased use of social media and local newspapers showed a positive impact on event turnout. We plan to involve Church members as volunteers across our activities and encourage people who come into the centre during the week to come to Church.

Approved by the board of trustees on …………..……...…….

Signed: ………………..…………. (Trustee)

Name: ……………..…..………….

6

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Independent examiner's report to the trustees of The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024, which are set out on pages 8 to 20.

Responsibilities and basis of report

As the charity trustees 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 charity'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 - matter of concern identified

Since the charity's gross income exceeded £250,000 your examiner must be a fellow of a body listed in section 145 of the 2011 Act.

I confirm that I am qualified to undertake the examination because I am a fellow of ACIE which is one of the listed bodies.

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:

During my examination it was not possible to evidence ownership of the property at 2 Kilnsey Road. This property previously appeared in the accounts of St Andrew's prior to the merger between St Andrew's and St Catherine's. However, I have not seen any evidence to prove who owns the property. The property has been excluded at this stage but may change in the future.

I have no other 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: …………………………………… Name: Simon Bostrom FCIE

Date: …………………….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

7

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Statement of Financial Activities

(including summary income and expenditure account) for the year ended 31 December 2024

Notes
Income from:
Donations and legacies
(2)
Charitable activities
(3)
Other trading activities
(4)
Bank interest
Other
(5)
Total income
Expenditure on:
Charitable activities
(6)
Total expenditure
Net income / (expenditure)
Transfers between funds
(7)
Net movement in funds
Fund balances brought forward
Fund balances carried forward
(7)		 2024
Unrestricted
funds
£
128,396
262,265
20,961
2,420
1,214
415,256
342,739
342,739
72,517
4,525
77,042
186,397
263,439		 2024
Restricted
funds
£
191,271
-
-
-
-
191,271
185,212
185,212
6,059
(4,525)
1,534
56,600
58,134		 2024
Total
funds
£
319,667
262,265
20,961
2,420
1,214
606,527
527,951
527,951
78,576
-
78,576
242,997
321,573		 2023
Total
funds
£
196,136
253,883
15,271
397
6,363
472,050
422,872
422,872
49,178
-
49,178
193,819
242,997

All incoming resources and resources expended derive from continuing activities.

8

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Balance sheet

as at 31 December 2024
2024
Unrestricted
£
Fixed assets
Tangible assets
(8 &15)
19,709
Total fixed assets
19,709
Current assets
Debtors and prepayments
(9)
27,703
Cash at bank and in hand
(10)
231,896
Total current assets
259,599
Current liabilities:
amounts falling due within one year
Creditors and accruals
(11)
15,869
Total current liabilities
15,869
Net current assets / (liabilities)
243,730
Net assets
263,439
Funds
Unrestricted funds
263,439
Restricted funds
-
Total funds
263,439		 2024
Restricted
£
-
-
-
58,134
58,134
-
-
58,134
58,134
-
58,134
58,134		 2024
Total
£
19,709
19,709
27,703
290,030
317,733
15,869
15,869
301,864
321,573
263,439
58,134
321,573		 2023
Total
£
28,569
28,569
21,384
206,251
227,635
13,207
13,207
214,428
242,997
186,397
56,600
242,997

For the year ending 31 December 2024 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who are also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).

The financial statements were approved by the board of trustees on …………..……...…….

Signed: ……………...………….…. (Trustee)

Name: ……………..…..………….

9

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Statement of cash flows

for the year ended 31 December 2024

Cash flows from operating activities:
Net cash provided by (used in) operating activities
Cash flows from investing activities:
Bank interest
Sale of investments
Purchase of tangible fixed assets (excluding donated assets)
Net cash provided by (used in) investing activities
Change in cash and cash equivalents in the reporting period
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
Adjustments for:
Depreciation charges
Bank interest
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by (used in) operating activities
Analysis of cash and cash equivalents
Notice deposits (less than 30 days)
Total cash and cash equivalents
Reconciliation of net movement in funds to net cash flow
from operating activities
Net movement in funds for the reporting period (as per the
statement of financial activities)
Cash in hand		 2024
£
82,698
2,420
-
(1,339)
1,081
83,779
206,251
290,030
2024
£
78,576
10,199
(2,420)
(6,319)
2,662
82,698
2024
£
68
289,962
290,030		 2023
£
60,154
397
100
(26,890)
(26,393)
33,761
172,490
206,251
2023
£
49,178
11,667
(397)
15,281
(15,575)
60,154
2023
£
240
206,011
206,251

10

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

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 2019) 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, if it is more likely than not that the trustees 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.

Tangible fixed assets

Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt.

Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows:

Buildings: The freehold land and buildings consist of the house and land situated at 2 Kilnsey Road. In 1998 they were valued by the Parochial Church Council at £50,000. There has been no recent valuation. The asset is currently not being depreciated as the trustees believe that the value shown in the accounts does not exceed the value in use or net realisable value.

Plant and machinery: over 6.67 years (15% Straight Line) Fixtures and fittings: over 10 years Motor vehicles: over 5 years

Pensions

The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.

11

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts

for the year ended 31 December 2024

1 Accounting policies continued

Fund accounting

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

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.

Leases

Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.

12

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

2 Donations and legacies
2024
Unrestricted
funds
£
Arnold Clark Community Fund
-
Bishops Development Fund
-
Church of England
-
Exodus Mission
300
National Lottery Community Fund (NLCF)
-
Neighbourly Community Fund
-
NOVA Wakefield
-
Tudor Trust
52,250
Wakefield District Health & Care Partnership (WDHCS)
-
Wakefield Metropolitan District Council (WMDC)
-
Aldi
-
Feeding Britain
-
Make A Difference Locally
-
Prosper Wakefield District Ltd
-
Sth West Yorkshire Partnership NHS Foun. Trust
-
The Bishop Radford Trust
-
West Yorkshire Combined Authority
-
Collections (plate)
5,541
Planned giving
40,736
Other grants and donations
12,722
Gift aid
16,847
128,396
3 Charitable activities income
2024
Unrestricted
funds
£
Café income
66,262
Daycare
183,726
Room hire
9,271
Community Pantry Membership
3,006
262,265
4 Other trading activities
2024
Unrestricted
funds
£
Services recharges
-
Other sales
18,747
18,747		 2024
Restricted
funds
£
3,500
5,000
76,294
-
57,724
500
500
-
9,125
36,159
-
-
-
-
-
-
-
-
-
2,469
-
191,271
2024
Restricted
funds
£
-
-
-
-
-
2024
Restricted
funds
£
-
-
-		 2024
Total
funds
£
3,500
5,000
76,294
300
57,724
500
500
52,250
9,125
36,159
-
-
-
-
-
-
-
5,541
40,736
15,191
16,847
319,667
2024
Total
funds
£
66,262
183,726
9,271
3,006
262,265
2024
Total
funds
£
-
18,747
18,747		 2023
Total
funds
£
-
-
5,658
-
-
3,500
7,992
54,250
2,500
14,224
1,000
2,500
500
5,175
5,000
1,800
7,920
6,644
47,832
16,022
13,619
196,136
2023
Total
funds
£
71,459
164,620
12,151
5,653
253,883
2023
Total
funds
£
2,530
12,741
15,271

13

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

5 Other income
Statutory fees
Insurance claims
Other miscellaneous income
6 Charitable activities expenditure detail
Day-care expenses
Cafe expenses
Salaries
(6c)
Travel, training and other staff costs
Vicars' and other clergy expenses
Vehicle costs
Mission giving
Common fund
Insurance
Cleaning
Administration
Routine maintenance
Church running expenses
Centre running expenses
Telephone and internet
Utilities
Accountancy and professional fees
Independent examination
Foodbank
Miscellaneous expenses
Depreciation
Volunteer expenses
Freelance fees
Project expenses		 2024
Unrestricted
funds
£
2,214
-
-
2,214		 2024
Restricted
funds
£
-
-
-
-		 2024
Total
funds
£
2214
-
-
2,214
2024
£
24,346
31,715
321,252
733
1,817
28,275
3,734
31,113
5,179
8,017
1,132
-
5,972
17,269
3,782
10,545
6,003
2,442
633
-
10,199
425
5,808
7,560
527,951		 2023
Total
funds
£
911
4,414
1,038
6,363
2023
£
26,502
33,533
206,605
365
1,209
21,574
3,280
41,975
3,192
8,016
806
3,985
21,706
7,153
3,447
8,638
5,726
2,442
732
836
11,667
-
4,348
5,135
422,872

6a Charitable activities expenditure by function

Charitable activities Activities
undertaken
directly
£
473,011
473,011		 Support
costs
£
54,940
54,940		 2024
Total
cost
£
527,951
527,951		 2023
Total
cost
£
422,872
422,872

14

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

6b Support costs
Support cost type
Management and admin salaries
Accountancy, examination and professional fees
IT support
6c Staff costs and numbers
Gross salaries
Social security costs
Employment allowance
Pensions
Defined contribution pension scheme
Costs of the scheme to the charity for the year
Amount of any contributions outstanding at the year end
Amount of any contributions prepaid at the year end
The average number of employees during the year was 11, being an average of 8.7 full
7.9 FTE). There were no employees with emoluments above £60,000.		 2024
Total
cost
£
41,516
8,904
4,520
54,940
2024
£
298,420
21,937
(5,000)
5,895
321,252
2024
£
5,895
-
-
time equivalent		 2023
Total
cost
£
41,396
8,168
673
50,237
2023
£
195,510
12,554
(5,000)
3,541
206,605
2023
£
3,541
-
-
(2023: 10.2,

15

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

7 Restricted funds
Tudor trust
WDHCS Prosper together
WDHCS - Community Pantry
NOVA - Stay and Play
Neighbourly Fund - Database
WMDC
NLCF Cost of Living
Tudor Trust Staff Wellbeing
Holiday Lunch
Arnold Clark
Community pantry
Neighbourly Fund - Food Bank
Every Good Works Programme
NOVA - Diagnostic grant
DfE - Holiday Lunch
Bishops Development Fund
NLCF - St Andrews		 Balance b/f
£
36,357
5,677
285
3,576
3,500
-
-
2,000
-
-
-
-
-
-
-
-
5,205
56,600		 Incoming
£
-
8,625
500
-
-
24,688
57,724
-
8,883
3,500
1,250
500
76,294
500
3,807
5,000
-
191,271		 Outgoing
£
3,803
3,765
785
3,376
3,500
18,171
57,724
-
8,883
3,500
-
-
76,500
-
-
-
5,205
185,212		 Transfers
£
-
(4,325)
-
(200)
-
-
-
-
-
-
-
-
-
-
-
-
-
(4,525)		 Balance c/f
£
32,554
6,212
-
-
-
6,517
-
2,000
-
-
1,250
500
(206)
500
3,807
5,000
-
58,134

Fund name Tudor trust WDHCS Prosper together

WDHCS - Community Pantry NOVA - Stay and Play

Neighbourly Fund - Database

WMDC NLCF Cost of Living Tudor Trust Staff Wellbeing Holiday Lunch

Arnold Clark Community pantry Neighbourly Fund - Food Bank Every Good Works Programme NOVA - Diagnostic grant DfE - Holiday Lunch

Bishops Development Fund NLCF - St Andrews

Purpose of restriction

Towards running costs and outreach work.

Towards helping people with financial issues and management costs. The transfer covers membership fees for individuals who cannot afford to pay for Community Pantry membership, as well as overhead costs.

Towards running costs of the Community Pantry.

Towards stay and play sessions for children and their carers. The transfer is for overhead costs

Funding from Sainsbury's via Neighbourly to build a database for customer/service user information.

Towards salary, insurance, photocopier, telephone, Gas and electricity. Cost towards community pantry and advise / information support service. Towards Staff Wellbeing.

Towards hot meals and activities during school holidays for children who receive free school meals.

Towards salary and food pantry. Towards running costs of the Community Pantry. Towards running costs of the Community Pantry. Towards youth project salaries and expenses. Towards salary costs.

Towards hot meals and activities during school holidays for children who receive free school meals.

Towards equipment and salary costs.

Towards the cost of furnishings at St Andrew's Church and to subsidise the rental income.

16

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

(8 &1Tangible assets
Cost
£
At 1 January 2024
-
Additions
-
At 31 December 2024
-
Depreciation
At 1 January 2024
-
Charge for year
-
At 31 December 2024
-
Net book value
At 31 December 2024
-
At 31 December 2023
-
Land and
buildings		 £
10,980
-
10,980
7,359
776
8,135
2,845
3,621
Machinery
and
equipment		 £
34,033
1,339
35,372
11,785
8,523
20,308
15,064
22,248
Computer
and
equipment		 £
52,894
-
52,894
50,194
900
51,094
1,800
2,700
Motor
Vehicles		 £
8,453
-
8,453
8,453
-
8,453
-
-
Fixtures
and Fittings		 Total
£
106,360
1,339
107,699
77,791
10,199
87,990
19,709
28,569

The freehold land and buildings consist of the house and land situated at 2 Kilnsey Road. In 1998 they were valued by the Parochial Church Council at £50,000.

9 Debtors and prepayments
Debtors
Prepayments
Accrued income
Other debtors
10 Cash at bank and in hand
Cash at bank
Cash in hand
11 Creditors and accruals
Creditors
Accruals
Taxation and social security
Other creditors		 2024
£
15,389
530
11,784
-
27,703
2024
£
289,962
68
290,030
2024
£
3,564
5,838
5,078
1,389
15,869		 2023
£
3,335
190
8,211
9,648
21,384
2023
£
206,011
240
206,251
2023
£
5,331
2,989
4,000
887
13,207

17

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Notes to the accounts continued

for the year ended 31 December 2024

12 Related party transactions

Donations from trustees and related parties

The total aggregate value of unconditional donations to the charity from the trustees or related parties was £7,500 (2023: £7,250).

Trustee expenses

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

Trustee remuneration and benefits - freelance
Name of trustee
or related party
Relationship to
charity
Description of transaction
Trustee
Clergy expenses
Bookkeeping work
David Gerrard
Rebecca
McCormick
Daughter of
Elizabeth Crowther		 2024
£
1,636
5,607
7,243		 2023
£
486
5,392
5,878

Legal authority for the payments

The legal authority for the payments is via a provision within the charity's governing document.

Remuneration and benefits received by key management personnel

The total employee benefits received by key management personnel were £23,004 (previous year: £30,615).

13 Operating leases

Within one year
In the second to fifth years inclusive
Expected future minimum lease payments over the remaining life of the
lease, analysed into the period in which the commitment falls due:		 2024
£
955
2,308
3,263		 2023
£
955
3,264
4,219

18

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield

Notes to the accounts continued

for the year ended 31 December 2024

**14 ** Funds held as agent Balance b/f
Incoming
Outgoing
Balance c/f
£
£
£
£
WERA 1,300
-
-
1,300
1,300
-
-
1,300
Fund name Additional information
WERA The WERA fund was received by St Andrew’s in 2019 on behalf of the council.
A community group was likely to loose their funding if they weren’t able to
provide an account where the money could be held. With the understanding that
some of the grant was to be used to rent St Andrew’s for events, we agreed to
hold the money until the WERA group were able to use the fund.

Analysis of principal SOFA components for the previous reporting period

Total income
Total expenditure
Net movement in funds
Analysis of net assets at the date of the merger
Net assets
Represented by:
Unrestricted funds
Restricted funds
Total funds		 St Catherine's
(pre-merger)
£
440,892
389,931
50,961
St Catherine's
(pre-merger)
£
176,471
125,076
51,395
176,471		 St Andrew's
(pre-merger)
£
31,158
32,941
(1,783)
St Andrew's
(pre-merger)
£
66,526
61,321
5,205
66,526		 Combined
total
£
472,050
422,872
49,178
Combined
total
£
242,997
186,397
56,600
242,997

15 Note regarding the valuation of the land and buildings

As part of the merger a question arose regarding ownership of the property at 2 Kilnsey Road, which had appeared in the St Andrew's accounts in prior years. Uncertainty exists as to establishing ownership of the property and so no value has been included in the reporting charity's accounts, post merger. No evidence has been made available to establish actual ownership as at the date of approval of the accounts.

19

The PCC of the Ecclesiastical Parish of St Catherine's, Wakefield Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2024

2024
2023
Unrestricted Unrestricted
funds
funds
£
£
Income
Donations and legacies
128,396
135,100
Charitable activities
262,265
253,883
Other trading activities
20,961
15,271
Bank interest
2,420
397
Other
1,214
6,363
Total income
415,256
411,014
Expenditure
Charitable activities
342,739
367,866
Total expenditure
342,739
367,866
Net income / (expenditure)
72,517
43,148
Transfers between funds
4,525
40,083
Net movement in funds
77,042
83,231
Fund balances brought forward
186,397
103,166
Fund balances carried forward
263,439
186,397		 2024
Restricted
funds
£
191,271
-
-
-
-
191,271
185,212
185,212
6,059
(4,525)
1,534
56,600
58,134		 2023
Restricted
funds
£
61,036
-
-
-
-
61,036
55,006
55,006
6,030
(40,083)
(34,053)
90,653
56,600		 2024
Total
funds
£
319,667
262,265
20,961
2,420
1,214
606,527
527,951
527,951
78,576
-
78,576
242,997
321,573		 2023
Total
funds
£
196,136
253,883
15,271
397
6,363
472,050
422,872
422,872
49,178
-
49,178
193,819
242,997

20