PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND ANNUAL REPORT and FINANCIAL STATEMENTS FOR THE YEAR ENOED 31 DECEMBER 2024 Incumb•nt: The Revd Canon David Burrows The RKtory Charles Streot Elland HXS OJF 8ank: Barclays Bank PIC 39147 Cornmerclal Street Halllax HX11BG Independènt Examln•r: Cralg Slralford MAAT FCA Simpson Wood Llmlled Bank Chambers Markel Slreet Huddersfield HD12EW PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND INDEX FOR THE YEAR ENDED 31 OECEM8ER 2Q24 eont•nls Pag• Amual Réport s￿te￿nI ol Responsibiliilo$ of Ihè Parochisl Chufth Counell IndoperKlenl Examln8rfs Reporl Slgtemgnt ol Financial A¢livilig$ B818nc0 She81 Nole4 lo ihe FlnanGlal Statemenls 7-10 REGISTERED CHARITY NO: 1152017 PAROCMIAL CHURCH COUNCIL OF ALL SAINTS ELLAND ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 I1)Lea￿.. The pollcy and dedslon.makin9 body of Iha Parlsh, Bnd Iherolor6 of tho Charity. Members are Trustees, with respon5ibillllos for 8 R￿1&181￿d Charlly. as d8finèd by St8lulory énd Eccl8siasli¢al Law. The prlme objeclive ol the Council is to COwoper8te wllh Ihe Incumbent lo promole the whole mlsslon ol the ChuY¢h. and 10 provlde r¢li9iOU5 faci￿lIeS of the Church of England. as the Eslablishod Church, wilhin thts Parish of All Salnls Elland. lof the public benellt. In maklng declslons Tiust8eG have had duo regard lo lh8 publ1¢ benefit guidawA when oxercislng any powars or dullos lo whlch Ihe guldance Is relèvanl. embers Ele¢tè FOR THE YEAR ENDED 31 DECEMBER 2024 The H811 Is iewlorty Qccupled on all weekday$ by a playgroup Ihe local scoul group wllh children and young peoplo. The Hall suffered IM4¢0 from vandallsm. We remah) con$ch)us of the deterloratkn9 condltion of Ihe Hall roof and drffiier-type windows, on vthlch lawger fepalrs have been nerg5S8ry, k)gelher w￿h a major repaiv cm Ihe boiler. The rool has long exceeded ils expected lif? span. and iequlres mainlgnance work as r￿eSSary. A Onf￿•nI1ll lèaslblllty feporl has been obtained on Ihe Hall, and workkng wllh archll8cI and lh6 DAC, proposall arè belng considorod for pos6lbl• fvture u$e8 of Ihe bullding Should Ihe need arise. and Is presenlly belng studled. The flnancl81 poslllon over the yew Show￿ a rnbxod pl¢lum. Roulln• kncome suffofed as ccll8clicm¥ lell Irom avèragé 01 £432 per w68k, Irom £438 per wa8k and £486 par weèk In the pre¥*)us Iwo yoars reycllv•ly. and £588 per week pre.covld, w) part Caused by lower peoF4e allendlNJ regularly. Nolwith$tandlrrfJ t￿1, OUT financial comm11n￿lIS were I￿llY rnel. Including the Parish Share p8yment 01 £28,144. wllh g(iod ￿pport tor fvn&Mlslng. a C￿￿1$1M89 Apwol and the (yiralional InccThe from th• Cénli•, W• hav• atso benelrted Ircyn Iho IncweJ8ed lTrlere81 eamed on the capllal lunds r•c•fv•d al the end 012023. Tho latter wlll not be availabl8 if posslble plaTh$ lor oxpondMur• on lh• organ •nd tho ham como ￿ Irultknn. Tha oveiall posltlon. hlghlghled Irom routln• In￿m* ol ¢olle¢tlon• Ind rnlat•d Gift Aid r•cl8lm. 8$ a ratlo agaln•t exp8ndltur•. r0￿Ced ￿ Covorfng Mly 40V• of fOUtln• ex￿nd&lU1o. lallkng Irom a prevlou8 seven year avernge ol 86%. We rnma•n acul8ly awar? of the flnanctal pressuie whh* nw exl$ls, hlghlghllng th• •Kuallon perb)dlcally to Ihg ¢ongf¢g4lk)n Ihroughoul Iho year. W• •xpro6$ our 9ialilud¢ for Ih•lr ¢ontlnulng iupporL particularly th• 90% who are Invofved In Ihe tong e81•blish￿ planned giving scheme. Slalement on Reseryes.. Wg h4v• ￿0d ro￿￿￿. bul thesè ara hekl kn the Ilghl ol Possible expendilwe on I hall •nd lh• Ctr￿rth orgon. Th18 Report acknowledge$ 0190 Ihe Profound thanks ol the Chwch Councm lor Ih g•n•roJlty ol w many. In lim•, lalents and IiThancial giving, and to all who havè ar￿61vaUl•d lo keep ouf Chur¢h1110 9olnJ lorward. 11 March 2025 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND Statement of Re$pon81bllltle8 of Ihe Parochlal Church Councll Iw applicable lo charities in England and Wales requires Ihe Parochlal Church Council IPCC> lo prepare flnan¢lal stalemenls for each flnanelal yèarwhlch g(￿ a Irua and fair ¥iew ol ￿ ¢h8fily's finaneisl act￿*1¢￿*$ during lh8 year and of its flnandal posllion at the end of the year. In pr•p8M9 financkql statements glwng a truè ènd fair view, Ihe PCC should follow best pracllce and: sele¢l sullable accounling poucles and then apply Ihem cons18lMty: make ludgemenls and esllmal85 Ihat are reasonable and pwdent., alalo wh•th•f appllcoblo occounling slandard$ and 6101om8n15 01 recommendèd pracllce have boon lollsjwad, sublecl lo any d8parfurès di8clo8ed and expl8lned In thè Ilnandal slatémenl8,' and prepare the fin￿d81 st8t•m•nls on lh• golng Concein basis unless il Is Inapproptlale lo presume thal Ihe charily will contlnu8 in oper81K￿. The PCC are resPOn￿bIe for keeping propw accounling records whlch dlsclo$o, wllh reasonablo accuracy Ihe fina￿1¥1 p05115on of th• charlty and whkh enable Ihem lo t￿th oscertaln lh• fln3ndal Posilion of th¢ charity and whleh én•bl8 th8m 10 •n8uro Ihal the financial $tatwnonl8 comply I￿1h Ihe Chaflllas Ad 2011. They ara a180 r•sponslbl• lor $81•guarding assèts ol the charity and henGe lor laklnu reasonabla steps f¢x Iho prevonllon and dolecllon ol fraud and oU*r lrr•gul8rlll￿. PAROCMIAL CHU￿H COUNCIL OF ALL SAINTS ELLAND INDEPENDENT EXAMINER'S REPORT TO THE PCC OF ALL SAINTS ELLAND I report on thè (Inanel￿ $18lem8nts ol the PCC for th• ￿11 ènded 31 December 2024. whlch are set oul on pages Sio10. R••p•ctlv• r••pon8lbllltl•s of trusl••$ and Indop•nd•nl •XAffllnèr The Chur¢h'8 tru$l8é$ 8rn reswslble lor Ihe wepara1￿Tr ol the Ilnanclal slalemenls. The Chufch's Ini8lttes Ctmsider Ihal an audll 1$ not requlred for Ihl$ yOOf undew secllon 144{2} ol the Charilies Acl 2011 (lhe 2011 Act), and Ihal an I￿lePenden{ examlnalkm Is Ttyulred. 11 Is my responslblllly lo: Examine thè Ilnartlal stat•ment$ under seclion 145 01 the 2011 Act: To follow the proeadur88 laid d¢Jwn in tho Genoral Oirecllons glven ty Ihe Charlty Commlgslonors ILmd•r soclton 145(b) of Ihg 2011 Ad). and To slate whethow portlcular mall•rn have come to rny •tt•nlion Ba•1• of Ind•p•nd•nl •xamlnér'• Mport My éx8mlnatlon was ￿rrIed out In accordan¢o vAth tho Genei•l Olr¢cllons given by Ch•fty Commlsslon. An •xamlnallon Includ?s a review of Ihe a¢¢ouning rècords kept by thè Ch•rily. and a e¢)mpar180n ol thé flmnclal $101omfrnts presenl•d with lho￿ r•e4xds. It also Inthdas considéralion ol any unusual Ilem$ of dlKlQsur￿ In Ihe fiThanclal 6tal•m•nls, and 3eoklng explanat¢ons Irom you ag Iru8leos concemlry any such maliers. The procqdures undotsken do not pro¥Kle al the 6vid•nca Ihal W￿ld bè rèqulred In an audlt and Consèqu￿lty no O￿nIon 5$ glven a8 lo ¥%th•lher Ihg linonclo16talom8nts present a 'lru• and lair vlew. and Ihg report Is Ilmlted lo Iho80 matt•r8 Ml oul In lh• slat•m•nt below. Ind•p•nd•nt •x*rnln•r'• Jlat•m•nt In connecllon wllh my examlnalbon, no maNor ha$ com• to my a11onllon: whlch glves me rqax)nablo cÈu80 lo belb8ve that in any malerFal iespecl th• roqulr•m•rt$: lo keep accounilng record8 In act￿￿anCe wllh 130 01 Ihè 2011 Ael; and lo wepare iknancial Slalom￿14 whl¢h a¢¢tyd wllh lh8 accounllng recordg and comply wilh the ccouThllng requir•m8nls ol Iho 2011 Acl have nol bggn md: or lo whi¢h. kn my oplnlr)n, all•ntion should be drawn in orthr to enable a propgf und8r$tsnding of the lknanclo18talamenls lo be roached. cla￿ Slrafford MA4T FCA Slmpson Wood Llmlled Chartered Accounlanls Bank Chambern Market Slroel Huddér&fièld HD12EW 11 •At4th 202S PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OECEM8ER 2024 Unr••lrlEl•d Fund• R•strl¢t•d Fund¥ Endowm•nt Funds TorAL FUNDS 2024 TOTAL FUNDS 2023 Nol Voluntsry Inc¢m• dlr•tt l¥1 oth•r volunlary Incom• Oro•i Incom• Irom •venls and A¢tlvltl•s Oih•r ordlnary Incom• Incom• from Inv••tmont TOTAL INCOMING RE8OVRCE8 29,757 1 3,597 1 428 30,185 34,276 2{bl 3.597 521,897 37,506 37.506 34.051 2(dl 2,993 2,993 6,748 13,OB2 557 505 14.124 3.792 16.915 985 505 18,405 599.764 RE80URCE8 EXPENDED Gi•nl• 31al 2.250 428 2.678 8upport Co•ls Dli•¢tly r•iAiln9 to th• w•r* of Iho church Fund•r•l•lng and bllcll Church min•g•m•Dt and admlnhti•llon TOTAL RESOURCES EXPENDED Tran•f•rs b•tw••n lund• NET INCOMINOI {OVTGOING RESOURCES 3(b) 80 80 31c) 80 274 81,054 77.078 3(d) 11,999 11,999 9.790 31e) 2.435 2,435 2.270 97.038 1.208 •8,246 91,644 505 19.6181 (Z23) ,841) 508,120 GAINS & (LOSSES) ON INVESTMENTS R•all••d Unr•alli•d TOTAL INEf MOVEMENT IN FUNOS BALANCES BROUGHT FORWARD AT I JAN 2024 1223) .8411 608.120 593,Q78 10.921 10.0 613.999 105,879 BALANCES CARRIED FORWARD AT 31 OEC 2024 583.460 10.898 10.000 604,158 613.999 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND BALANCE SHEET AT 31 DECEMBER 2024 2024 2023 Nol• FIXED ASSET8 Investmonls CURRENT ASSETS Cash al bank and in hand 51,373 57 863 553,283 556,634 553.283 556,634 CURRENT LIABIUTIES: amount• l•lllng wllhlh on• y•ir A¢¢ruod exponses 498 498 NET ¢URReNT A8SET8 552,785 556.136 £804,158 £113,999 FUNDS Unrnstrlct•d Rastrlciad Endowment 583,460 10.698 10,000 593.078 10.921 10,000 £604,158 £613,999 Approved by Ihe Parochlal Churth Coundl on 11 Mar¢h 2025 and signed on Ils behall by:" R•vd Canon D BUl￿w8 . R•daf Mrs A Byram Lay Vlce Chalmian The notes on pages 710 10 lo￿ part of these ac¢ounls PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLANO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Not• ACCOUNTING POLicies The PCC is a put4ic benefit within the meaning ol FRS102. Thé financial slatemfrnls havo b8en prepared under Ihé Charities Acl 2011 and in accordan¢e with the Church Accounllng Regulallon$ 2006 logelher wllh appl*able accounllng standards and the Chariti95 SORP. The financlal s18lemenls have been prepared under the hislorical cost convention ex¢epl for the ¥8￿3110n ol inveslmenl 88sel$. whi¢h afé slvwn al markgl volue. FUNDS Gonaral funds rowesont Ihe lunds ol the PCC that ar8 nol subject lo any reslrlcllons reg8rdlng Iholr usè and awe avallable lor appllcallon ￿ lh• goneral PUT￿¢$ of the PCC. Funds desiwaled for a partlcular purp￿ ty lh• PCC are a180 unresirlcied. The accoun1$ Include v411 transaellons. assets and Ilabllill88 lor whl¢h the PCC Is fe8ponsibk in law. Thoy do not Include the accounts ol thurch gr￿p* that Ihok maln affilialion lo grKJlhef body or thos• Ihal aro h)formal gathorlng8 ol thurch mombers. INCOMING ResouRCE8 Voltsnl•ry In¢om• •nd ¢apllil •our¢•• Coll•¢ilon$ •r• rnco9nlsed whgn received by of on behalf ol the PCC. Plannéd glvlng r•¢elvablo under Glll Ald 18 recognisèd onty when iecelved. Income lax fecoverable on Glft Aid donallon¥ Is fecognlsed wh•n rK•iv•d. Grants and legacles10 th& PCC are accounléd lor as 8cth a$ the PCC Is r￿tIr1ed ol Its legal enllllomenl, the amounl due is quanlifiable and ils ulllmaté recelpt by the PCC18 reasonably certakn. Funds falsed by soclal ev8nls and from Ihe 8al06 of books and magazlne8 are a¢counled for gross. Oth•r In¢•m• Rental Incom• Irom Iheloltlng ol c*urch preml$e$ is ieco9nlged when Ihe rental 1$ f•¢olv•d. In¢om• from Inv•#tm•nls DlviderKls and inloresl ar• aG¢ounl•d lor when recelved. Galn• and lo•s•• on Inv••tm¢nt• Re8llsed ggins or Ios¥o$ are rew)is8d w￿n Inyeslmenls are sold. Unrea￿$&d galns or losses are accounted for on rev8lualion of Inveslments al 31 December. RESOURCES USED Gr•nlg Gr8nls and donallons are accounted for when paid over, or when awarded. il that award erèoles a blndlng obligation on the PCC. FIXED ASSET8 Investm•nts Investments valvod ai market valuo al 31 Docefflbgr. CURRENT ASSErs Arnounls cwln9 to the PCC at 311)ecember in re8P8cI of fee$. rents or other Inwmfj are shown as dgbtors less provision for amounts that may provg uncollectable. Short.t8rm dep￿1¢$ Includg cash hekl on deposil ollher wllh Ihe CBF Churth ol England Funds or •1 Ihe bank. PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 INCOMING RÉSOURCES Unw•¥tslG¢•d Fund• R•slrl¢t•d Fund• Endowmnl Fund• TOTAL PUND$ 2Q24 TOTAL FUNDS 2023 Not• 2181 Voluniary Incorne (dlrect 9lvkng1 Pljnned gl¥in9 Gin Ald 21.184 21.184 6.793 19,548 Incom• rèeoverabh on qln ald Othor olvlng eollectlons al an Sundry donallon6 TOTAL 6.793 1.287 202 291 29,767 8,440 2,517 920 2.851 34,276 1.287 202 719 30.186 428 428 21bl Olh•r voluniary Income 950 2.393 264 1597 1.084 4,065 516,748 521,197 Oon•U¢)ns. •ppè*. o Logaciè$ TOTAL 2.393 264 3,597 2{Gl Gross in¢cffie Imffl evonls and aclivibèl F•los, Bgz&•rn, othar lund r61glng •v¢nl$ M•gazlne$ ChurGh hall lelling11 •lc Feas TOTAL 18.989 402 17,334 781 37,506 18.989 402 17.334 781 37,SO6 17,667 411 14.596 1,377 34,051 21d} 01￿1 Ofdinary Inc￿￿• Church leltlNJ$ Insuianc• r•c8lpl6 Sundd•8 TOTAL 1.688 1,688 1,242 3,252 1.254 5.740 1.305 2,993 1.305 1.993 2{el In¢xJm• Irom invoslffl•nl DlvldFnd5 8nd inleresl indu(Mng reclalmdble lax TOTAL 13,062 13,lJ62 557 3S7 sos sos 14,124 14,124 3.792 3,792 TOTAL INCOMING RESOURCES 86,91$ 985 505 81,405 599,764 PAROCHIAL CHURCH COLINCIL OF ALL SAINTS ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 RESOURCES EXPENDED Unrestrlcted Fund• Re&trScted Funds TOTAL FUNDS 2024 TOTAL FUNDS 2023 Funds 310) Gran1$ MIssloDwy and ch4rll•ble givirg." Mlsslon and charlty 1,500 428 1,928 1.758 Reliel and devekjpmenl agencies Day school TOTAL 750 750 750 2.250 428 2,•n 2,SOJ 31bl Support cost$ Sunday schod leadofs Ir&hlnglEducalion 80 31cl Dir•EIty rvlaling lo th• WO￿ of thè Church Minislry.. Pansh Share expen4es Cleigy hou¥lng Church running expénses Churth malnl8nanc• Expendllufe on magazino and bookstBII Mo1￿ rep8irslrwl8¢omèTrl8 linstallalions) Church hall iunnlNJ C￿18 Salafies Upkfjop ol Sorylcos TOTAL 28,144 2,033 28.144 2.033 27.303 1.974 22,728 4,212 23,508 4.212 20.193 4,482 449 449 439 11.386 4.612 6,510 80,274 11.386 4,812 6,510 81,054 9,543 4422 8.720 77,076 780 31dl Fund-f8i$illg and pubudly Cosls ol Feles, bazaars, olher fund ralslng 8VON$ TOTAL 11,999 11.999 11,999 11,999 9,790 9,790 31el Church m8n¥gernqnl and administrallon Piinlin9 ond siallohery elc A¢¢ounl•ncy 199$ TOTAL 1.937 498 2,435 1.937 498 2AJS 1.772 498 2,270 TOTAL RE80URCES EXPENDED 97.OJ8 1,2QJ 91.246 91,644 PAROCHIAL CHURCH COUNCIL OF ALL SAINTS ELLAND NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Nol• STAFF COSTS - SALARies Dwino Ihe p8rt¢)d Ihe PCC ernrAoyed a Cl88rk8r, aleo Ihrèe Organists are 8e11-emp￿Y¢d. FIXED ASSETS In￿alm•n￿ as Il•l•d Markél Valué Market V8hJ0 C.B.F. Deposlt Funds 41,373 47.863 C.B.F, O•poslt Fund8 Endowme John Sleadman Memorial Fund 10.000 10.000 £51,373 £57.863 ANALYSI8 OF NEf ASSETS BY FUND Unr•strl¢l•d R•slrl¢l•d Fund• Fund• End•)wm•ni Fund• TOTAL FIK8d A85als Curmnt Assels Current WabllS1183 41.373 542.585 (498) 10.000 51,373 553.283 1498) 10.898 t583.￿0 £10.698 £10,000 £604,158 Ro$lrl¢led Funds werè held In rèspècl ol the All S8lnt$ ￿98n F￿d. Endowmenl Fund$ ar? held fry the John Sleadman IA8morl81 Fund In a C.B.F. DeposS1 Fund. io