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2022-12-31-accounts

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Registered Charity number 1153498

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Annual Report and Financial Statements

for the year ended 31 December 2022

1

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Annual Report and Financial Statements for the year ended 31 December 2022

Contents Page
Trustees' report 3 to 11
Independent Examiner's Report 12
Statement of financial activities 13
Balance sheet 14
Notes to the accounts 15 to 23

2

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report for the year ended 31 December 2022

Aims and Purposes

All Saints Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent in promoting in the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of All Saints Church, Kirkgate.

Objectives and Activities

The mission statement of the church is ‘Otley Parish Church – a place for everyone, with Christ at the Centre.’ The variety of worship services held throughout each month as well as during the festival seasons aim to minister across the age spectrum of the parish. Our services and worship seek to assist people to put faith into practice through prayer and scripture, music and sacrament.

When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and, in particular, the supplementary guidance on charities for the advancement of religion. We try to enable ordinary people to live out their faith as part of our parish community through:

Worship and prayer, learning about the gospel; and developing their knowledge and trust in Jesus;

Provision of pastoral care for people living in the Parish;

Missionary and outreach work.

To facilitate this work it is important to maintain the fabric of the Church Centre complex of All Saints.

Achievements and Performance

Incumbent

Following the retirement of Rev Graham Buttanshaw in November 2021, the process of appointing a new vicar commenced. A survey was sent out to parishioners to help define our hopes and requirements for our new vicar. Taking into account the survey results, a parish profile and parish brochure were compiled and made available for all applicants. We would like to thank Zoe and Martyn Smith for all their work on this. In March a Section 12 meeting, chaired by the Bishop of Leeds, the Rt Rev Nick Baines, was held as the start of the formal process of appointing an incumbent. Two representatives from the PCC, Kevin Keefe and Zoe Smith, were elected to be part of the interview and appointment process.

3

The Parochial Church Council of the

Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Achievements and Performance (continued)

In June, following interviews, Rev Aaron Kennedy was appointed as the new incumbent. Aaron’s induction and collation service was held on 24th September, led by Bishop Nick Baines. A welcome lunch for Aaron and his family took place on October 9th attended by many of the church family.

Worship and Prayer

The PCC is keen to offer a range of services during the week and throughout the year that our community find both beneficial and spiritually uplifting. During the interregnum baptisms were held on the 1st Sunday in the month and Holy Communion celebrated on the 2nd and 4th Sunday. On the 3rd Sunday each month the service was led by one of the house groups. Services of Holy Communion were also held on the first Sunday each month and most Tuesday mornings during the year. The Sunday morning services continued to be live streamed. Our Easter Sunday service was held on April 17th and led by Rev Colin Hopkinson.

Sunday Club provides worship and activities for children during three Sunday services each month. Our thank to Zoe Smth for leading this and to all those who help to minister to the children in Sunday Club.

In October All Saints and Westgate primary schools held their harvest festivals in church. Children from Monkey Puzzle nursery also brought in their harvest gifts. These were all donated to Otley Food Bank.

In December we were delighted to again be able to hold the Christmas Tree Festival in church. This was organised by Allan Boddy, Barbara Nicholls and Margaret Parkin, with Tim Wilkinson providing support and advice. This was held from the 7-10th December with a Christmas Tree carol service on December 11th. On the 18th December the nativity service was held in which all ages of the congregation took part, followed at 6pm by a carol service, with wonderful singing by the church choir, led by Pam Beck. This year we again held two Christingle services on Christmas eve, at 12 noon and 4pm. A group of helpers assembled the Christingles in the morning, 500 oranges having been kindly donated by Simon and Becky’s greengrocers. The church was full at both services, with 200 children and 600 adults attending in total. There was also a wellattended communion service at 11.30pm on Christmas Eve and, on Christmas Day, an all-age communion service.

During the year there were 21 baptisms, including 2 adult baptisms, 2 weddings and 25 funerals.

4

The Parochial Church Council of the

Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Achievements and Performance (continued)

Deanery Synod

This year Jill McKee and Norman Barr acted as our representatives on the Synod.

The Church Centre Complex

The main Church building is the oldest building in Otley and is a Grade 1 listed building, it is open during the day for private prayer. The church uses a semi-detached property "The Chestnuts", adjacent to the main building, as its parish office. Part of The Chestnuts is used by Otley Christian Resources Hub as a base for its work.

During the year many of the groups have started up again after closing during the pandemic, including Baby Rascals/Little Rascals, Open House and the Friday Cafe.

Pastoral Care

House groups have continued to identify those from the church family and beyond who may need help in any way or just a call or a visit from a friendly face. The ‘In Touch’ church magazine has continued to be sent out and is reaching a wider audience. Thanks to Stephen Hey for all his work in producing it and to those involved in posting them out.

We very much appreciate the pastoral work of Jackie Hird and our occasional clergy, who took on extra work during the interregnum. We are very blessed that Rev Aaron Kennedy was appointed in September as our new vicar and he will oversee pastoral care within the Church. We ask for God’s blessing on them all and their families.

Mission and Evangelism

Most of the house groups were gradually able to start meeting in homes again during the year. Regular home groups meet for bible study, fellowship and prayer. We have seven home groups with about 60 people meeting either weekly or fortnightly, more during Advent and Lent when we all follow the same course. In February a new fellowship and study group was started, led by Stewart Hartley. This meets on the 1st and 2nd Wednesday of the month in the parish room.

The Sustainability Group organised one work party to cut down branches and tidy the grounds. We offer our thanks to Dave Cherry, who is stepping down after leading this group for several years. The PCC are seeking a successor to Dave in this work.

5

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Achievements and Performance (continued)

In 2002 the PCC first organised a Beer Festival to raise funds to repair the east window and to increase awareness of the church and the work it did in the town. Over the years, this developed into a major town event. In January 2022, the PCC felt it was time for the church’s links with the Beer Festival to come to an end so that the Beer Festival could develop as it wished without restrictions imposed as a result of links with the church. The decision was accepted by the Beer Festival committee.

Ecumenical Relationships

The Church is a member of Churches Together in Otley (CTO). Prayer Breakfasts are held monthly on the first Saturday of the month, on rota between churches. All Saints hosted these in August and December. Thanks to Jo Briscoe for preparing the breakfasts.

Otley Youth and Community Centre (OYCC) continues on Tuesday afternoons during school terms at Bridge URC Church, supported by Leeds Faith in Schools. Encouraging numbers come with a few All Saints members as volunteers.

Three Lent Lunches with a guest speaker took place in March at other churches in the town. The Easter Cross on the Chevin went up for the traditional 4 weeks, with large community support and media coverage.

Christian Aid Week went well in mid-May, the Methodists hosted a special event, and there was generous giving. Eric Cairns busked in the Market Square. Thy Kingdom Come was remembered and celebrated as a prayerful season again between Ascension Day and Pentecost Sunday. This was given good space in our Sunday Service.

CTO AGM took place in mid-October with a small number from All Saints present. It was acknowledged that it had been a difficult season post Covid for the committee in planning; also awaiting new ministers, which eventually happened in September – Rev Cameron Stirk with the Methodists and our own appointment of Rev Aaron Kennedy. Overall it was a positive meeting.

The nature of CTO is under review and will be under discussion in early 2023. John Simkins was appointed Vice Chairman; he also facilitates Otley Prayer Network (a subgroup of CTO) in communications.

6

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Achievements and Performance (continued)

Regarding other Otley Community Links, Open House each Tuesday has been registered as a Warm Space in Otley and Leeds. Otley Community Networking lunch was attended by Norman Barr on behalf of the Church and John Simkins as one of the CTO representatives.

Financial Review

The restrictions as a result of the global pandemic eased significantly during 2022. No cash collections were taken at services but lettings of Church premises and other fund raising activities gradually resumed. Regular giving both direct to the bank and via the Church wall safe was maintained. The very large increase in gas and electricity prices started to impact in the final two months of the year, with costs expected to rise by around £30,000 in 2023. However there was a significant increase in one-off gifts, mainly prompted by the anticipated energy cost increase. Activities which resumed during the year included the Friday cafe, Little Rascals and the Christmas Tree Festival. These activities, together with letting of Church premises, contributed income of £7,081 after minimal receipts in the previous year. Fees from weddings and funerals amounted to £8,267 a substantial figure although lower than in 2021. Lettings of the Church centre for charitable purposes gave income of £2,100, which was for the regular use of The Chestnuts by the Otley Christian Resources Hub (OCRH).

Deposit interest of £2,358 was received, a significant increase as interest rates returned to more normal levels.

Total receipts on unrestricted funds were £171,086. Unrestricted voluntary donations amounted to £123,039 with a further £21,641 recovered through Gift Aid. Grants of £1,553 and unrestricted legacies totalling £5,047 were also received, making total voluntary income of £151,280, a substantial increase on 2021.

£154,211 was spent from unrestricted funds to provide the ministry of All Saints - an increase of £26,658 from 2021. Factors contributing to this increase were the costs of having an Administrator in place for the full year, the sharp rise in energy costs in November and December and some large costs for repairs to the Church building.

7

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Financial Review (continued)

No repairs were funded from either the designated funds held for the upkeep of the fabric of the church building or from the Restricted Fabric Fund during 2022. A donation was made from the COVID Fund to help an individual in need and a grant was made from the Gill Fund to All Saints School to purchase five pairs of translators earbuds for the use of Ukrainian children recently moved to the UK to escape the war in their home country. The costs of a new iPad and laptop computer for Sunday Club and a new TV screen for the Parish Room were paid from the Hindle Fund.

Donations totalling £4,505, designated for charitable causes supported by the Church, were received and distributed during the year. These causes included two charities operating outside the UK, Kisiizi Hospital in Uganda and Christian Aid, and three local charities, Otley Food Bank, Caring for Life and the Joanna Project.

Reserves Policy

Following the sale of the Church Hall in 2020, the PCC carried out a review of this policy. The first part of the policy is to maintain a balance on unrestricted together with designated funds that equates to at least six weeks unrestricted payments. This is currently amounts to £21,000. Unrestricted reserves totalled £168,826 at the end of 2022.

We also target to hold at least £50,000 in the restricted Fabric Fund to take account of our responsibility in maintaining a Grade 1 listed building and the oldest building in Otley. The current balance on the Fabric Fund is well in excess of this at £86,806. There are plans for substantial further building maintenance and repair during 2023, in particular to address the thermal efficiency of the building.

Prevailing advice is that a lower and upper threshold for our reserves should be in place. It was decided in 2020 that a lower threshold of £30,000 and an upper threshold of £100,000 be our policy. This would always take account of any planned capital expenditure. The PCC is aware that our reserves are extremely healthy and will continue to keep this under review and consult closely with the new vicar.

Volunteers

We would like to thank all the volunteers who work so hard to make our church the lively and vibrant community it is. We particularly want to mention our church wardens Barry Milner and Kevin Keefe who work tirelessly on our behalf. Our Safeguarding Officer, Jenny Liston, ensures that the church complies with all safeguarding legislation with access to the necessary help, advice and training provided by the Diocese.

8

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Structure, Governance and Management

The Parochial Church Council is a corporate body established by the Church of England. The PCC operates under the Parochial Church Council Powers Measure (1956) as amended and Church Representation Rules 2020. The PCC is a Registered Charity.

The method of appointment of PCC members is set out in the Church Representation Rules. At All Saints the membership of the PCC comprises the incumbent (our vicar), Church Wardens and other members elected by those members of the congregation who are on the electoral roll of the church. All those who regularly attend church are encouraged to register on the Electoral Roll and stand for election to the PCC.

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley’ was granted registered charity status in 2013 by the Charity Commission (Registered charity number 1153498).

The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC.

The full PCC met nine times during the year with an average attendance of 85%. Given its wide responsibilities the PCC has a number of committees each one dealing with a particular aspect of parish life. The agenda remains wide and varied, including mission, finance, properties, health and safety, safeguarding.

The committees include pastoral, prayer, sustainability group, local to global group, bell ringers and communications. All committees are responsible to the PCC and report back to it regularly, informing the full PCC of decisions reached and discussed as necessary. A regular report is also received from the Foundation Governors of All Saints School. An APCM was held on 24th April, attended by 30 parishioners.

Administrative Information

Otley Parish Church is situated in Kirkgate, Otley, West Yorkshire LS21 3HW and is part of the Diocese of Leeds within the Church of England. The correspondence address is: The Chestnuts, Burras Lane, Otley LS21 3HS

The Parochial Church Council (PCC) is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2020) and a registered charity (number 1153498).

9

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Trustees' report (continued) for the year ended 31 December 2022

Administrative Information (continued)

PCC members who have served at any time from 1st January 2021 until the date of this report:

Clergy: Rev. Aaron Kennedy Vicar and Chairperson from November 2022 Church Wardens: Mr. Barry Milner Mr. Kevin Keefe Elected members: Mr. Allan Boddy Lay Chairperson Mr. Norman Barr Mr. Ken Dale Mrs. Rosemary Ellen Secretary Mrs. Jacqueline Hird Mr. Martin Hird Mrs. Maguerita Lolashvili Mrs. Glynis Milner Mr. Anthony Pike Treasurer Dr. John Simkins Mrs. Zoe Smith

The Vicar, Church Wardens and elected members of the PCC are all trustees of the charity.

Other Officers (not Trustees):

Licensed Lay Minister: Mrs. Jacqueline Hird Deputy Church Warden: Mrs. Barbara Nicholls Church Administrator: Ms. Sarah McCormack Deanery Synod Representatives: Mrs. Jill McKee Mr. Norman Barr Safeguarding Officer: Ms. Jennifer Liston

10

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley Trustees. report (continued) for the year ended 31 December 2022 Administrativa Information (continued) Advisers Independent Examiner: Simon Bostrom West Yorkshire Community Accounting Service Stringer HoLJse 34 Lupton Street Leeds LS10 2QW Bankers: Bardays Bank UK PLC Leicester LE87 2BB Investment Manager: Epworth Investment Management Ltd. 9 Bonhill Street London EC2A 4PE The Trustees, Annual Report and Financial Slalements were approved by the PCC on 20th March 2023 and signed on their bahalfby Mr. Allan Boddy (Lay Chairperson). Signed

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Independent examiner's report to the trustees of The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2022, which are set out on pages 13 to 23.

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

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: …………………………………… Name: Simon Bostrom FCIE

Date: ………27/03/2023….

West Yorkshire Community Accountancy Service CIO

Stringer House 34 Lupton Street Leeds LS10 2QW

12

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Statement of Financial Activities for the year ended 31 December 2022

Notes
Income
Voluntary income
2(a)
Activities for generating funds
2(b)
Income from investments
2(c)
Church activities
2(d)
Total income
Expendture
Church activities
3(a)
Raising funds
3(b)
Total expenditure
Net income / (expenditure)
Transfers between funds
6
Net movement in funds
Fund balances brought forward
Fund balances carried forward 11-13		 2022
Unrestricted
funds
£
151,280
7,081
2,358
10,367
171,086
154,100
111
154,211
16,875
(5,000)
11,875
343,617
355,492		 2022
Designated
funds
£
4,505
-
-
-
4,505
6,396
-
6,396
(1,891)
5,000
3,109
25,225
28,334		 2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
96,719
96,719		 2022
Total
funds
£
155,785
7,081
2,358
10,367
175,591
160,496
111
160,607
14,984
-
14,984
465,561
480,545		 2021
Total
funds
£
124,471
673
25
12,115
137,284
152,513
468
152,981
(15,697)
-
(15,697)
481,258
465,561

All incoming resources and resources expended derive from continuing activities.

13

The Parochial Church Councll of the Ecclesiastical Parish of All Saints, Otley Balance sheet as at 31 December 2022 2022 2021 Notes Total Total Flxed assets Tangible assets Investments Totsl fixed assets 215,000 215,000 215 000 215 000 Curr8nt a$$ets Debtors and prepayments Short terrn deposits Cash al bank and in hand Total current assèts 3,621 258,547 9.014 271,182 5,676 236,191 10,091 251 958 CuThent Ilabiliti¥$: amounts falllng due wlthln one year Creditors and accruals Total curront liabilities 5,637 5,637 1.397 Net current assets I Iliabilitiesl 265,545 250,561 Total assets less currènt Ilabllities 480.545 465,561 Net ass&ts 480,545 465 561 Funds Unrèstricted funds Designated funds Restricted funds Total funds 355,492 28,334 96,719 480.545 343,617 25,225 96.719 465.561 The financAal statements were approved by the Parochial Church Council on Date.. 20 March 2023 Signed.. Name Mr. Allan Boddy (Lay Chairperson) 14

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts

for the year ended 31 December 2022

1 Accounting policies

Basis of accounting

The PCC is a public benefit entity within the meaning of FRS102. The financial statements have been prepared under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and with the Regulations’ “true and fair view” provisions. 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).

Going concern

The Church has since March 2020 been impacted by the global Covid-19 pandemic and, more recently by the global energy crisis. The trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Incoming resources

Income in the Statement of Financial Activities is recognised when the Church has entitlement to the funds, any performance conditions attaching to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

Donations, grants, gifts and lettings income are recognised when receivable.

Income from legacies is recognised once probate has been granted, provided that sufficient information has been received to enable valuation of the Church's entitlement.

Expenditure and liabilities

Expenditure is included in the Statement of Financial Activities on an accruals bass and includes irrecoverable VAT.

Staff costs

The costs of short term employee benefits are recognised as expense where settlement of obligations does not fall within the same period.

Pension costs

The church participates in the Pension Builder Scheme section of CWPF for lay staff, which is a multi employer defined benefit pension scheme. The charity is unable to identify its share of the assets and liabilities and there is no requirement for deficit payments at the current time. In accordance with FRS 102, amounts paid to the scheme are accounted for as if they were those of a defined contribution scheme.

15

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts

for the year ended 31 December 2022

1 Accounting policies continued

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

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of ‘charity’ by Section 10(2)(a) and (c) of the Charities Act 2011 such assets are not capitalised in the financial statements.

Moveable church furnishings

These are capitalised at cost and depreciated over their useful economic life other than where insufficient cost information is available. In this case the item is not capitalised, but all items are included in the Church’s inventory in any case.

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year, and cost at least £1,000. They are valued at cost or else, for gifts in kind, at a reasonable estimate of their open market value on receipt. Depreciation is calculated to write off the capitalised cost of fixed assets less their currently anticipated residual fair value over their estimated useful lives as follows:

Freehold land and property: nil Equipment and furnishings: 4 years

Most of the equipment and furnishings were purchased six years ago and are fully depreciated. The trustees estimate that the residual value of equipment and furnishings is not less than £5,000 and this value is reflected in the balance sheet.

No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified included in expenditure for the year.

Fund accounting

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

Designated funds are unrestricted funds earmarked by the PCC for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

The charity has no endowment funds.

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

16

The Parochial Church Council of the

Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued for the year ended 31 December 2022

2 Income

2(a) Voluntary income
Planned Giving
Gift Aid Donations
Tax recoverable
Other donations
Collections at services
Other donations
Tax recoverable
Restricted donations
Grants
Legacies		 2022
Unrestricted
funds
£
67,840
16,960
11,777
-
43,422
4,681
-
1,553
5,047
151,280		 2022
Designated
funds
£
240
60
-
-
3,802
403
-
-
-
4,505		 2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-		 2022
Total
funds
£
-
68,080
17,020
11,777
-
47,224
5,084
-
1,553
5,047
155,785		 2021
Total
funds
£
64,207
16,052
13,369
-
26,352
3,090
-
901
500
124,471

Grants represent monies received under The Listed Places of Worship (LPW) Grant Scheme, which gives grants that cover the VAT incurred in making repairs to listed buildings in use as places of worship.

2(b) Activities for generating funds

Café
FATSO
Little Rascals
Other events
Church centre lettings
2(c) Investment income
Deposit interest
2(d) Church activities
Fees for wedding and funerals
Church centre and hall lettings
Outreach events		 1,112
-
700
2,564
2,705
7,081
2,358
2,358
8,267
2,100
-
10,367		 -
-
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
-
-
-
-		 1,112
-
700
2,564
2,705
7,081
2,358
2,358
8,267
2,100
-
10,367		 -
228
-
-
445
673
25
25
10,015
2,100
-
12,115

17

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued for the year ended 31 December 2022

3
Expenditure
3(a) Church activities
2022
Unrestricted
funds
£
Missionary and charitable giving
Overseas:
Kisiizi Hospital
597
Christian Aid
-
Tearfund
-
Home:
OCRH
1,380
Otley Food Bank
-
Caring for Life
551
Joanna Project
-
Children's Society
-
Sundry
1,505
Diocesan parish share
86,967
Clergy and staffing costs
10,288
Costs of services
5,090
Costs of outreach events
-
Fees & costs for weddings and funerals
3,652
Administration expenses
5,961
Church centre running expenses
22,860
Church centre repairs and maintenance
15,249
154,100
3(b) Raising funds
Costs of enabling donations
111
Fund raising events
-
111		 2022
Designated
funds
£
2,135
498
-
-
675
529
500
168
770
-
-
1,121
-
-
-
-
-
6,396
-
-
-		 2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 2022
Total
funds
£
2,732
498
-
1,380
675
1,080
500
168
2,275
86,967
10,288
6,211
-
3,652
5,961
22,860
15,249
160,496
111
-
111		 2021
Total
funds
£
3,570
1,349
1,261
1,996
7,301
1,250
-
-
-
90,752
2,046
4,157
-
1,584
5,553
13,577
18,117
152,513
468
-
468

18

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued

for the year ended 31 December 2022

4 Analysis of expenditure including allocation of support costs

Church activities
Raising funds
Support costs
IT costs, software and copyright licences
Independent examination fee
Raising funds
5
Staff costs and Trustee expenses
Gross salaries
Pensions		 2022
Unrestricted
funds
£
1,618
720
111
2,449		 2022
Designated
funds
£
579
-
-
579		 Direct
costs
£
157,579
-
157,579
2022
Restricted
funds
£
-
-
-
-		 Support
costs
£
2,917
111
3,028
2022
Total
funds
£
2,197
720
111
3,028
2022
£
9,670
406
10,076		 Total
£
160,496
111
160,607
2021
Total
funds
£
1,902
720
104
2,726
2021
£
1,477
-
1,477

The average number employees during the year was 1, being an average of 0.4 full time equivalent (2021: 0.2, 0.1 FTE).

Defined benefit pension scheme 2022 2021
£ £
Costs of the scheme to the charity for the year 406 -

There were outstanding contributions of £251 (2021: nil) due at the year end.

The Church had no employees enrolled in the scheme during 2021. A previous employee enrolled in the scheme left in July 2020.

The Church relies on the services of volunteers to assist with the management of the Church. This intangible cost is not included in the Statement of Financial Activities, since there is no measurable cost to the volunteers of their service.

The members of the PCC are considered to be the key management personnel of the Church. No trustee is remunerated by the Church. Six trustees (2021: seven) received expenses totalling £4,132 (2021: £5,681) in respect of postage, stationery, equipment and sundry purchases or payments made on behalf of the Church. Prior to joining the PCC, the newly appointed Vicar received a grant of £1,500 towards redecoration of the vicarage.

19

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued for the year ended 31 December 2022

6 Analysis of transfers between funds

Unrestricted Designated Total
£ £ £
Fabric Fund designation (5,000) 5,000 -

The PCC authorised the transfer of £5,000 received as a donation from a legacy from the General to the designated Fabric Fund.

7 Tangible assets
Cost
At 1 January 2022
Additions
Disposals
At 31 December 2022
Net book value
At 31 December 2022
At 31 December 2021		 210,000
-
-
210,000
210,000
210,000
Property		 £
5,000
-
-
5,000
5,000
5,000
Church
equipment		 Total
£
215,000
-
-
215,000
215,000
215,000

The premises at The Chestnuts, Burras Lane are included in the balance sheet at open market value as at 1 January 2014, the date of transition to FRS102, which has been adopted as original cost in accordance with the provisions of the reporting standard.

8
Debtors and prepayments
Debtors
Tax recoverable under gift aid
Legacy
Other
Prepayments
9
Cash at bank and in hand
Barclays Bank Business Current Account
Barclays Bank Business Premium Account
Epworth Cash Plus Fund		 2022
£
1,986
-
1,635
-
3,621
2022
£
9,014
55,817
202,730
267,561		 2021
£
4,926
500
250
-
5,676
2021
£
10,091
35,783
200,408
246,282

20

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued

for the year ended 31 December 2022

10
Creditors and accruals
Creditors - utility costs
Independent examiner's fee
Other accruals
11
Designated funds
Charitable Donations Fund
Fabric Fund (designated)
Covid Fund
English Fund
Gill Fund
Hindle Fund		 Balance b/f
£
-
19,147
625
3,000
652
1,801
25,225		 Incoming
£
4,505
-
-
-
-
-
4,505		 Outgoing
£
4,505
-
250
-
520
1,121
6,396		 2022
£
6,152
720
(1,235)
5,637
Transfers
£
-
5,000
-
-
-
-
5,000		 2021
£
316
720
361
1,397
Balance c/f
£
-
24,147
375
3,000
132
680
28,334

Fund name

Charitable Donations Fund Fabric Fund (designated)

Covid Fund

English Fund Gill Fund Hindle Fund

Purpose of designation

Designated gifts for other charitable causes.

Legacies and other funds designated for funding maintenance and improvement of the Church building.

Donation designated to help those suffering financially from the effects of the pandemic.

Donations in memory of Jeff English designated to fund outreach events. Donations in memory of Bernard Gill designated to fund outreach events. Legacy designated to meet non-recurring expenditure.

Restricted funds
Fabric Fund (restricted)
Bells Fund
Altar, Flower and Bible Fund		 Balance b/f
£
86,806
9,001
912
96,719		 Incoming
£
-
-
-
-		 Outgoing
£
-
-
-
-		 Transfers
£
-
-
-
-		 Balance c/f
£
86,806
9,001
912
96,719

12 Restricted funds

Fund name

Fabric Fund (restricted)

Bells Fund

Altar, Flower and Bible Fund

Purpose of restriction

Legacies and other funds restricted to funding maintenance and improvement of the Church building.

Funds raised by the team of bellringers restricted to be used for works to the bells or equipment used in the bell tower

Donations restricted for use to maintain the altar table equipment, the purchase of flowers and the provision of Bibles to children being baptised.

Unrestricted funds Balance b/f Incoming Outgoing Transfers Balance c/f £ £ £ £ £ General Fund 343,617 171,086 154,211 (5,000) 355,492

13 Unrestricted funds

21

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued for the year ended 31 December 2022

14 Summary of Assets by Fund

Summary of Assets by Fund
Assets:
Tangible fixed assets
Short term deposit accounts
Cash at bank
Debtors
Liabilities:
Creditors and accruals		 2022
Unrestricted
funds
£
215,000
138,494
4,065
3,570
(5,637)
355,492		 2022
Designated
funds
£
-
23,334
4,949
51
-
28,334		 2022
Restricted
funds
£
-
96,719
-
-
-
96,719		 2022
Total
funds
£
215,000
258,547
9,014
3,621
(5,637)
480,545		 2021
Total
funds
£
215,000
236,191
10,091
5,676
(1,397)
465,561

15 Related party transactions

Four related parties (2021: four) received amounts totalling £1,169 (2021: £1,389) as reimbursement of expenses or payments for work done on behalf of the Church.

Mrs. J Boddy £20 Reimbursement for purchase of flowers for
Mothering Sunday
Mrs. M Pike £570 Reimbursement for purchase of IT equipment for
Sunday Club
Mr. M Smith £420 Design and production of the Church brochure
Webshare Solutions Ltd. £150 Fee for hosting Church website

Mrs J Boddy, Mrs. M Pike and Mr. M Smith are married to PCC members. Webshare solutions is a company controlled by the son of a PCC member.

Known donations of £27,253 were received from trustees during the year.

22

The Parochial Church Council of the Ecclesiastical Parish of All Saints, Otley

Notes to the accounts continued

for the year ended 31 December 2022

16 Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 December 2021

2022
Designated
funds
£
4,505
-
-
-
4,505
6,396
-
6,396
(1,891)
5,000
-
3,109
25,225
28,334		 2022
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
96,719
96,719		 2022
Total
funds
£
155,785
7,081
2,358
10,367
175,591
160,496
111
160,607
14,984
-
-
14,984
465,561
480,545		 2021
Unrestricted
funds
£
113,474
673
25
12,115
126,287
127,085
468
127,553
(1,266)
720
-
(546)
344,163
343,617		 2021
Designated
funds
£
10,677
-
-
-
10,677
22,356
-
22,356
(11,679)
(720)
-
(12,399)
37,624
25,225		 2021
Restricted
funds
£
320
-
-
-
320
3,072
-
3,072
(2,752)
-
-
(2,752)
99,471
96,719		 2021
Total
funds
£
124,471
673
25
12,115
137,284
152,513
468
152,981
(15,697)
-
-
(15,697)
481,258
465,561

23