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← The Parochial Church Council Of The Ecclesiastical Parish Of Upper Coquetdale

2024-12-31-accounts

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

ACCOUNTS YEAR ENDED 31 DECEMBER 2024

TREASURER’S REPORT

Financial Review

At the end of the year the PCC Fund balance was £271.61, the Messy Church balance was £852.58, the Children and Young Persons Fund balance was £40.77 and the other funds all had a balance of zero making a total of £1,164.96 for the Upper Coquetdale PCC accounts.

The Messy Church fund has been enhanced in 2024 by a donation of £150.00 from the Upper Coquetdale Churches Together (UCCT) and a donation of £150.00 from The Dixon Trust. A further £76.75 has been donated at the monthly sessions but £365.34 has been spent on various items for the sessions leaving a balance of £852.58 at the end of 2024.

Three claims have been made to the HMRC Charities in 2024 for Rothbury, Hepple & Thropton DCC for both Gift Aid and GASDS in April, August and December. Two claims have been made in 2024 for Alnham DCC - the first for the 2023 Gift Aid in February and the second for the 2023 GASDS in April. No claims have been made in 2024 for Alwinton & Holystone DCC. HMRC Charities deposit all claims amounts into the Upper Coquetdale PCC bank account and then Adrienne Thunder (our PCC Planned Giving Officer) and I transfer the amount to the appropriate DCC bank account using the online bank transfer facility which requires two signatories to facilitate the transfer.

Three vacancy repayments for December 2023, January 2024 and February 2024 were unfortunately made by the Newcastle Diocesan Board of Finance Limited into the Upper Coquetdale PCC bank account instead of the Rothbury DCC bank account and these were all transferred to the Rothbury DCC bank account.

In July 2024 the Rothbury Roof Appeal was launched to raise funds to pay for the refurbishment of the All Saints Church north aisle roof, the north transept roofs and to solve guttering problems which were causing water ingress into the north and south aisle walls. A fundraising team was set up to raise the necessary funds to pay for the work. They created a Just Giving account but had to do so under the Upper Coquetdale PCC name as it had to be a charity registered with the Charity Commission. All donations less administration costs received from Just Giving are paid into the Upper Coquetdale PCC bank account and then transferred to the Rothbury DCC bank account.

I would like to take this opportunity to thank Adrienne Thunder (Upper Coquetdale PCC and Rothbury, Hepple & Thropton DCC Planned Giving Officer) for all the hard work she does on recording the Rothbury, Hepple & Thropton DCC donations and on submitting the Gift Aid and GASDS claims to the HMRC Charities on behalf of the three DCCs. My thanks go to John Farndale (Alwinton & Holystone DCC Treasurer) and to Meron Marcyniuk (Alnham DCC Treasurer) for all they do on their accounts during the year and for assisting in producing the combined parish accounts for 2024. Thank you also to Ian Friend (Alwinton & Holystone DCC Planned Giving Officer) for all he does in recording their donations.

Finally, 2025 will present its own financial challenges for the PCC and the three DCCs as we face increases in our electricity and gas bills, our churches’ insurances and paying the Parish Share to the Newcastle Diocesan Board of Finance Limited but I feel sure that the congregations of the various churches will rise to the occasion and that we will be able to meet our expenditure in full.

Christopher Pope – Treasurer

30th April 2025 ....................................................... ......................................... …………………………….

Acting Chair Treasurer Date Dr John Farndale Christopher Pope

1

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

STATEMENT OF ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements of the Parochial Church Council have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

The accounts include the monetary transactions, assets and liabilities for which the Parochial Church Council can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members.

Funds

General funds represent the funds of the Parochial Church Council that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the Parochial Church Council. These include funds designated for a particular purpose by the Parochial Church Council.

Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.

Statement of Assets and Funds

2

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

ACCOUNTS YEAR ENDED 31 DECEMBER 2024

Statement of financial activities PCC Messy
Church		 RHT
DCC		 A/H
DCC		 Alnham
DCC		 Children/
Youth		 Rector’s
Gift		 2024 2023
£ £ £ £ £ £ £ £
Incoming resources
HMRC Gift Aid & GASDS - - 13,537.65 - 795.22 - - 14,332.87 12,297.69
Just GivingDonations for RothburyRoof Appeal - - 1,504.09 - - - - 1,504.09 -
Diocesan Board of FinanceLtd-VacancyRepayments - - 796.30 - - - - 796.30 -
Parish Support Grant - - - - - - - - 705.50
Donations for the Rector’s Retirement Gift - - - - - - - - 2,190.00
MessyChurch Donations - 300.00 - - - - - 300.00 250.00
MessyChurch Collections - 76.75 - - - - - 76.75 41.02
Total incoming resources 0 376.75 15,838.04 0 795.22 0 0 17,010.01 15,484.21
Resources expended
Hire of Hepple Village Hall for PCC Meetings 50.00 - - - - - - 50.00 -
Transfers to Rothbury,Hepple & Thropton DCC - - 15,838.04 - - - - 15,838.04 9,602.86
Transfers to Alwinton & Holystone DCC - - - - - - - - 2,413.66
Transfers to Alnham DCC - - - - 795.22 - - 795.22 961.67
Gifts for John & Gill Sinclair - - - - - - - - 30.00
MonetaryGift for the Rector’s Retirement - - - - - - - - 2,160.00
MessyChurch Expenses - 365.34 - - - - - 365.34 216.98
Total outgoing resources 50.00 365.34 15,838.04 0 795.22 0 0 17,048.60 15,385.17
Net incoming/(outgoing) resources (50.00) 11.41 0 0 0 0 0 (38.59) 99.04
2023 Balances b/fwd 321.61 841.17 0 0 0 40.77 0 1,203.55 1,104.51
Net incoming/(outgoing)resources in 2024 (50.00) 11.41 0 0 0 0 0 (38.59) 99.04
Cash in Bank as at 31st December 2024 271.61 852.58 0 0 0 40.77 0 1,164.96 1,203.55

3

UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

STATEMENT OF ASSETS AND LIABILITIES 31 DECEMBER 2024

Current assets
Cash at bank
Funds
PCC
Messy Church
Children & Young Persons
Rector’s Leaving Gift
Rothbury, Hepple & Thropton DCC
Alnham DCC
Alwinton & Holystone DCC		 2024
£
1,164.96
271.61
852.58
40.77
0.00
0.00
0.00
0.00
1,164.96		 2023
£
1,203.55
321.61
841.17
40.77
0.00
0.00
0.00
0.00
1,203.55

Accounting policies

The accounts have been prepared under the historical cost convention on a receipts and payment basis.

4

INDEPENDENT EXAMINER’S REPORT TO THE UPPER COQUETDALE PAROCHIAL CHURCH COUNCIL

I report on the accounts of the Parochial Church Council for the year ended 31 December 2024, which are set out on pages 3 - 4.

Respective responsibilities of members and examiner

As members (trustees) of the Parochial Church Council with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the Parochial Church Council and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.

have not been met; or

  1. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J Routledge FCA Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP April 2025

5

PARISH OF UPPER COQUETDALE - FINANCIAL SUMMARY YEAR ENDING 31 DECEMBER 2024

R/H/T
2023
2024

GENERAL FUND
£
£
Income
Planned Giving
35,059
35,984
Gift Aided Giving Non-Regular
1,759
652
HMRC Gift Aid/GASDS
10,294
10,075
Rent and Service Fees
2,215
2,576
Fundraising
5,200
8,020
Plate Collections
4,240
4,666
Donations
1,738
903
Grants/Legacies/Misc/Charity Collections
0
0
Investment Income
810
1,085
Total Income
61,315
63,961
Payments
Cost of Generating Funds
1,060
990
Charitable Donations
0
0
Church Running Costs
58,879
57,391
Parish Administration
1,233
667
Total Payments
61,172
59,048
Investments Gain/Loss
856
178
Surplus/Deficit
143
4,913
GENERAL FUND BALANCE
42,883
47,841
- includes Cannon Morton Bequest and Cardstall Fund
ALL FUNDS
Total Assets
127,880
138,472
Regular income as a % of running costs
51,377 = 90%*		 A/H
2023
£
9,299
599
2,179
612
5,269
3,741
828
235
517
23,279
0
0
14,461
1,529
15,990
1,818
9,107
18,778
49,376
 Aln
2024
2023
£
£
7,003
1,538
335
0
0
727
0
297
6,497
2,661
2,692
724
2,830
3,481
0
0
525
0
19,882
9,428
0
633
0
0
13,103
6,623
696
260
13,799
7,516
761
0
6,083
1,912
25,621
8,178
53,790
28,659
10,030 = 77%		 UCP
2024
2023
£
£
1,416
45,896
0
2,358
795
13,200
944
3,124
3,366
13,130
2,238
8,705
1,451
6,047
0
235
0
1,327
10,210
94,022
658
1,693
0
0
6,675
79,963
20
3,022
7,353
84,678
0
2,674
2.857
11,162
11,035
69,839
32,056
205,915

4,449 = 67%		 2024
£
44,403
987
10,870
3,520
17,883
9,596
5,184
0
1,610
94,053
1,648
0
77,169
1,383
80,200
939
13,853
84,497
224,318

6

Restricted Funds:

Hepple Restoration Fund balance now £13,965 R/H/T Organ Fund balance now £8,272 Holystone Restoration Fund balance now £7,078 A/H Charity Fund balance now £44 A/H Churchyard Fund balance now £9,847 Alwinton Heating Fund balance now £6,839 A/H Fabric Fund balance now £4,108 A/H Youth Fund balance now £252

NB - figures may not total exactly due to rounding

Key to Abbreviations: R/H/T - Rothbury, Hepple and Thropton District A/H - Alwinton and Holystone District Aln - Alnham District UCP - Upper Coquetdale Parish ,

Thropton Fabric Fund balance now £801 Rothbury Fabric Fund balance now £17,797 R/H/T Young People Fund balance now £875 Hepple Churchyard Fund balance now £2,670 Hepple Tree & Grass Fund balance now £1,983 R/H/T Parish Hall Fund balance now £17,539 R/H/T Wright Memorial Fund balance now £2,734 R/H/T Topping Memorial Fund balance now £645 R/H/T Donkin Bequest balance now £2,222 Rothbury Emergency Fund balance now £189 Rothbury Churchyard Fund balance now £77 Rothbury Coffee Fund balance now £3,556 Rothbury Refurbishment Fund balance now £10,549 Keith Moodie Bequest balance is now £5,000 Alnham Restoration Fund balance now £10,320 Alnham Fabric Fund balance now £10,701 Sequestration Fund balance now £466

Designated Funds:

R/H/T Hardship Fund balance now £1,289 R/H/T Cardstall Fund balance now £3,667

7

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

TREASURER’S REPORT 2024

FINANCIAL REVIEW

We commenced 2024 with an operating balance of £11,658.60 for the General Fund in the Lloyds current bank account and cash in hand which included the December 2023 collection, planned giving and donations and we commence 2025 with a balance of £16,511.53 for the General Fund in the Lloyds current bank account, Barclays RHT DCC bank account, the CBF Deposit Fund account and cash in hand which includes the plate collections, planned giving and donations given during December 2024.

The 2024 figures for the General Fund Receipts and Payments Account show we have a surplus of £4,913.51 which means we have received more income than we have spent on expenditure for the General Fund.

Our offer of Parish Share for 2024 to the Newcastle Diocesan Board of Finance Ltd was £35,000. This was paid in full during the course of the year and was completed in the middle of December 2024 with a final payment of £1,400 all from General Fund income

Planned Giving was slightly higher than anticipated and was £484 above the 2024 budget figure. Non-Regular Gift Aided giving has seen a decrease in comparison with 2023. The generosity of our regular givers is paramount to our main source of income. Plate collections have increased slightly this year and, although welcome, this income is unplanned and cannot be relied upon. Donors are to be encouraged to give regularly through Planned Giving, to enable us to budget effectively. We now offer both our own in-house Planned Giving scheme and the Parish Giving Scheme.

The Parish would not be able to function without donations received throughout the year. These make up a sizable proportion of our income. The Votive Candle Stand and Wall Safe both make significant contributions to income with the Wall Safe showing an increase on the 2023 figure but the Votive Candle Stand is showing a slight decrease on the 2023 figure

Fundraising activity for the General Fund, which is another essential source of income, commenced in January 2024 with the 100 Club renewal followed by a second 100 Club renewal in June 2024. We have raised the total of £1,908.00 during the year from the 100 Club. The Produce Stall run by Carol Milburn started again at the beginning of January and ran each month up to December with the exception of February and October and has raised a total of £917.45. At the end of August members of the three churches ran a stall at the Hexham Car Boot sale in August which raised £291.00 for the General Fund and again in September which raised a total of £100.00 with £50.00 for the General Fund and £50.00 for the Rothbury Fabric Fund. During 2024 Joan Storey ran various “Gladrags” events, notably the late May bank holiday weekend event, which raised a total of £1,317.31 and also ran a Sale of Fabrics event in October which raised a total of £165.00 with £82.50 for the General Fund and £82.50 for the Rothbury Fabric Fund. The monthly Coffee Morning and Stalls events organised by Kathryn Reynalds were held in All Saints Church between January and December and raised a total of £3,424.10. Kathryn also ran a series of Hall Warm Hub Friday morning coffee and chat events during February and March which raised a total of £30.00 from donations.

The Parish Hall has received an income of £2,232.00 against a total expenditure of £3,110.95 meaning that the Parish Hall account has ended 2024 with a deficit of £878.95. Our main regular group, Judali Yoga has increased the number of hours per week that they hire the hall back to pre-pandemic levels of use. The Whitton & Tosson Parish Council also hold the bi-monthly meetings in the hall, Anthea Wilbie-Chalk has a Discussion Group twice a month and Kathryn Reynalds, our Hall Bookings Secretary, has also seen an increase in other groups enquiring about and using the hall on a regular basis. The hall is also used by various church and community groups for which no charge is made and, had the normal charge of £8.00 per hour been applied to all the ‘free’ bookings, this would have given us a further £1,098.00 in income which would have meant that for 2024 the hall was showing a surplus. Messy Church meets on a monthly basis using all the hall rooms but as this is effectively their church premises no charge is made and these sessions have not been included in the £1,098.00.

The Card Stall which Alison Ball is now running also continues to provide an important source of income which enabled the purchase of the Royal British Legion Poppy Wreath and to fund the repair of bell ropes during 2024.

From the Rothbury Book Stall we have received £154.70 in donations in 2024 for the Rothbury Fabric Fund. The Book Stall is run by our churchwarden, Margaret Pope.

8

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

St Andrew’s Church, Thropton has had grass cutting carried out at a cost of £605.00, the fire extinguishers have been tested at a total cost of £51.60 and all the electrical equipment has been PAT tested at a cost of £27.30. These items have been financed from the General Fund. The Thropton Fabric Fund has received a total of £39.82 in quarterly shared interest during 2024 and has a balance at the end of 2024 of £801.04.

Christ Church Hepple has had its fire extinguishers tested at a cost of £51.60, the lightning conductor testing work has been undertaken at a cost of £120.00, all the electrical equipment PAT tested at a cost of £35.10 and grass cutting has cost £2,173.00 in 2024 which have all been paid for from the General Fund. The Hepple Tree and Grass Fund which is used for the maintenance of the existing Hepple churchyard has received £364.70 in donations, £0.93 in GASDS, £69.14 in shared interest and £292.00 from burial and monument fees during 2024 and has a balance of £1,983.27 at the end of 2024. The Hepple Churchyard Fund which is used for the new churchyard extension has received £119.70 in wedding donations, £195.00 in donations, £66.17 in gift aid and GASDS, £6.00 from the Hepple Honesty Jar, £1,192.00 from banns, wedding, funerals and memorial fees and £71.09 from quarterly shared interest. There has been £359.00 expenditure from the fund for a planning application to change the usage of the donated land from agriculture to burial ground. The Hepple Churchyard Fund has a balance of £2,669.65 at the end of 2024.

The Hepple Restoration Fund has received funeral donations of £300.00, donations of £175.00, planned giving of £250.00, HMRC gift aid and GASDS of £215.46, and monthly interest of £25.22 during 2024 and has a balance of £13,964.77 at the end of the year. During 2024 a new bank account, known as the Christ Church Hepple Savings Account, was opened which is generating the monthly interest and was set up with a transfer of £10,000.00 from the Christ Church Hepple current account.

All Saints’ Rothbury has seen a total sum of £1,436.16 spent on cleaning and maintenance work in 2024 from the General Fund. This includes two garden waste bins (£104.00), grass cutting (£90.00), fire extinguishers tested and advice sought (£181.08), lightning conductors testing (£120.00). all electrical equipment PAT tested (£202.80) and the boiler repaired (£738.28). From the Rothbury Fabric Fund a total of £60,147.00 nett of VAT has been paid to Wensley Roofing Ltd for the repairs to the roofs and gutters, £315.00 has been paid on architect’s fees for the repair work and £22,500 has been reimbursed to the lenders of the five-year interest free loans that were used to fund the repair work. As part of the fund raising for the repair work a Just Giving page was created by David and Toni Smith and a total of £1,535.00 has been raised in 2024 through the website. Of this sum, we have received £1,504.09 with £30.91 being taken by Just Giving in administrative charges.

Church running costs are showing in the accounts as £18,539.10. This figure is an increase from the 2023 figure of £16,004.64 which includes all the maintenance work undertaken at the three churches from the General Fund in 2024. A breakdown of the costs can be found in note 5 on page 8. Our energy use for the three churches and the parish hall, however, still needs to be addressed on an environmental and financial basis.

Parish Administration overall costs of £666.84 in 2024 shows a decrease in comparison to 2023 figure which was £1,232.69.

To ensure our bank charges are not excessive I am continuing to use online banking wherever possible and we have seen a slight increase in the amount of bank charges that we have paid in 2024 in comparison to 2023 due to Lloyds Bank increasing the monthly business banking charge from £7.00 per month to £8.50 per month in August 2024. In order to keep bank charges to a minimum a cash float of £300.00 was withdrawn in 2022 and is kept in a metal cash box in the vestry safe. This means that we will not incur bank charges in future every time a cash float is withdrawn or deposited in the current bank account. The cash float is shown in the Statement of Assets and Liabilities on page 10 in the column headed CASH FLOAT against the General Fund.

Printing and stationery costs of £246.92 for 2024 have decreased on the 2023 figure of £386.92. The Administration Costs of £261.85 for 2024 covers the costs incurred by the treasurer and planned giving officer in managing the DCC’s financial affairs.

The Insurance Premiums total for 2024 for the three churches is shown in note 5 on page 8 as £7,703.90 which is a 5.56% increase on the figure of £7,297.90 shown for 2023 caused by the rate of inflation. The Parish Hall insurance premium was £1,052.01 in 2024 which is a 5.16% increase on the 2023 figure of £1,000.36, again caused by the rate of inflation. In August 2018 the All Saints Church and Parish Hall insurances were merged into one policy, giving us the same insurance conditions for both properties.

9

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

In 2021 the Organ Restoration Fund name was changed to the Organ Fund as it was agreed that the restoration of the organ in All Saints Church had been completed. The Organ Fund has received income of £1,462.84 in 2024 through donations, gift aid and GASDS and quarterly shared interest from the CBF Deposit Fund. From this fund we have paid a total of £668.09 in 2024 of which £389.59 was for the All Saints Church organ to be tuned by Harrison & Harrison Ltd of Durham, £194.80 for the Christ Church Hepple organ to be tuned by Harrison & Harrison Ltd of Durham, £23.70 for a Book of Hymn Arrangements and £60.00 on organ lessons. Also, the DCC members decided to transfer £439.42 from the Organ Fund to the General Fund to reimburse the General Fund for the tuning and repair to one of the pipes on the Christ Church Hepple organ expenditure in 2022 that was original paid for from the General Fund. The Organ Fund has ended 2024 with a balance of £8,272.45 which is split between the CBF Deposit Fund (£7,506.72) and the Rothbury PCC-CG bank account (£765.73) which enables us to have a working capital and reducing the need to withdraw money from the CBF Deposit Fund. In October 2024 the DCC took the decision to allocate some of the Organ Fund balance to a new Education Project initiative put forward by Jane Lothian, one of our organists and as at the end of 2024 the balance of £8,272.45 in the Organ Fund was split between the project (£4,560.11) and maintenance of the three organs (£3,712.34).

In October 2024 we received a £5,000.00 bequest from the late Keith Moodie and the family were keen that the funds be held in a separate fund from the Organ Fund and so this new fund is known as the Keith Moodie Bequest. The new fund is to be used only for the maintenance of the All Saints Church organ and we can use both the capital and any shared interest accrued for that purpose.

During 2021 the then Rector, Canon John Sinclair, decided to encourage wedding parties to give more generously in the collection plate by splitting any donations given on a 50:50 basis between the church and a charity of the bride and groom’s choosing and this is shown in Collections – Special Collections in note 3 on page 7. The 50% to the church is recorded under either the Hepple Restoration Fund, the Thropton Fabric Fund, the Rothbury Fabric Fund or the Rothbury Warm Hub Fund depending upon which church the wedding was held in. It was also decided to record any Baptism and Funeral plate collections given for the church under these funds depending upon which church the baptism or funeral was held in.

The CBF Investment Units may be required to fund major work in the future or supplement shortfalls in income streams. There has been an overall increase in the value of the CBF Investment units in 2024 due to the performance on the stock market. It is to be hoped that their value will maintain growth in the longer term. Income from interest on our CBF Deposit Fund and dividends from our CBF Investments has seen a sharp increase in 2024 on the interest rates we received in 2023.

The Hepple Churchyard Fund has received £71.09 in shared interest from the CBF Deposit Fund during 2024 and the Hepple Tree & Grass Fund has received £69.14 in shared interest from the CBF Deposit Fund during 2024.

During 2023 I switched the fees for baptisms, banns, weddings, funeral and burials from being recorded in the General Fund to being allocated according to which church or churchyard the event took place in. What this means is all fees from weddings, banns and funerals held at All Saints’ Church are now allocated to the Rothbury Fabric Fund, all fees from weddings, banns and funerals held at Christ Church Hepple are now allocated to the Hepple Restoration Fund, all burial and monument fees in the Christ Church Hepple churchyard are allocated to the newly named Hepple Tree & Grass Fund and all fees for services held at St Andrews Thropton will be allocated to Thropton Fabric Fund. The General Fund will continue to receive fees for funerals held at crematoria and Rothbury Cemetery and in 2024 this totalled £144.00 for two funerals held at Bockenfield Crematorium Felton (£72.00) and two graveside funerals held at Rothbury Cemetery (£72.00).

The Rothbury Coffee Fund has received a total of £610.64 in 2024 which is represented by £443.45 in coffee donations and £167.19 in shared interest. Total expenditure in 2024 amounts to £149.80 which includes the purchase of a new microwave (£80.00), purchase of a new coffee machine (£30.00) and the purchase of coffee items (£39.08). The fund has a balance of £3,555.85 at the end of 2024.

At the beginning of April 2024 British Gas credited to All Saints’ Church gas account all the Climate Change Levy of £1,147.27 which was backdated to April 2020. This had the effect that, from April to October 2024, the account remained in credit and there was no expenditure. It was only from November that we started paying for the church gas. This is why the Utilities shown in the note 5 on page 8 under Church Running Costs is showing £3,319.55 for 2024 which is a considerable decrease on the 2023 figure of £4,231.29.

10

ANNUAL REPORT OF THE ACTIVITIES REGARDING THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

During a vacancy a Sequestration Fund has to be set up for the financial administration of the Rothbury Rectory and Visiting Clergy expenses which can be claimed back from the diocese on a monthly basis. At their September 2023 meeting the Upper Coquetdale PCC delegated the running of the Sequestration Fund to the RHT DCC. This is run by me, as RHT DCC Treasurer, as all financial matters concerning the rectory and visiting clergy are dealt with by this DCC. At the RHT DCC meeting held in September 2023 members confirmed that the Sequestration Fund could be set up within the RHT DCC accounts and would be funded by a transfer of an initial £500.00 from the General Fund with up to a further £500.00 available to be transferred if required during the vacancy. The initial £500.00 was transferred from the General Fund to the Sequestration in September 2023 and has been used to fund expenditure on the rectory and visiting clergy. Since the end of October 2023, a monthly claim has been submitted to the Newcastle Diocesan Board of Finance Ltd and both the October and November claims have been paid. These payments are recorded in the accounts as negative expenditure offsetting the various payments. During 2024 the extra £500 which had been made available by the RHT DCC was transferred from the General Fund Reserves to the Sequestration Fund. This shows in the “Statement of Assets and Liabilities” on Page 11 in the Transfers column. The Sequestration Fund is therefore not showing any income but is showing an expenditure figure of £375.04 which represents the December 2024 expenditure and a balance of £465.61 in the “Statement of Assets and Liabilities” on Page 11. The December 2024 claim is due to be paid by the diocese in January 2025 and will appear in the 2025 RHT DCC Accounts.

I would like to take this opportunity to thank our Planned Giving Administrator, Adrienne Thunder, for her tireless work in the banking and recording of all our income, to thank Christine Wilson for recording and banking the Hepple Restoration Fund income and expenditure, to thank Sue Bowmer and Sandy Macaulay for running the 100 Club, to thank Alison Ball for running the Cardstall, to thank John Farndale, the Alwinton & Holystone DCC treasurer, and Meron Marcyniuk, the Alnham DCC treasurer, for their work in reimbursing Rothbury, Hepple & Thropton DCC their respective DCC’s monthly contribution to the parish running costs. I would also like to thank Paul Charlton of Ryecroft Glenton for all his work in inspecting the accounts year on year and for his accountancy advice when needed and to thank the RHT DCC members for their support and advice during the vacancy in what has been a difficult year to manage the finances.

Other thanks should go to Carol Milburn for running the Produce Stall on the first Sunday of each month and for all those who do the baking, to Kathryn Reynalds for organising and running the monthly Coffee Mornings on the second Saturday of the month and for taking all the bookings for the Parish Hall.

To conclude: We must ensure that we run with a surplus year on year in order to meet the DCC’s various commitments. We will not able to withdraw from Reserves indefinitely and the DCC must ensure that, through an effective budgeting process, spending does not exceed income. We need to concentrate on increasing our regular income through the ongoing Stewardship initiative by holding an annual renewal just to be able to balance our books. We have already made a start in making every effort to reduce our fundraising costs as these have been high and detract from the effectiveness of the fundraising events and this needs to continue year on year with careful financial management. If all these steps are taken it is likely we will be able to pay our estimated 2025 Parish Share in full which is £35,000. This equates to £2,916.66 per month that is needed from regular planned giving, donations and fundraising. However, if the steps are not taken it is unlikely that we will be able to pay the 2025 Parish Share in full without selling more shares and using General Fund reserves or we may default in 2025 as we did in 2018, 2019 and 2020. Going forward, maintaining a robust General Fund should be an area of priority and focus for the DCC.

Christopher Pope – Treasurer

19th March 2025

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Vice Chair Treasurer Date Richard Maudslay Christopher Pope

11

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH, HEPPLE STATEMENT OF ACCOUNTING POLICIES

Basis of Preparation

The Financial Statements of the DCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis.

The accounts include the monetary transactions, assets and liabilities for which the DCC can be held responsible. They do not include the accounts of other Church groups that owe an affiliation to another body, nor those that are informal gatherings of Church members.

Funds

General funds represent the funds of the DCC that are not subject to any special restrictions regarding their use and are available for application to the general purposes of the DCC. These include funds designated for a particular purpose by the DCC.

Subject to the above, receipts and payments include income as received and expenditure when irrevocably paid.

Statement of Assets and Funds

12

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT


RECEIPTS

Income from Operating Activities
Fees
Church Hire
Parish Hall Rent

Fund Raising
Fund Raising General (1)
Fund Raising 100 Club
Incoming Resources from Donors
Planned Giving (2)
HMRC Gift Aid on Planned Giving/GASDS (2)
Gift Aid Giving Non- Regular (2)
Plate Collections (3)
Other Voluntary Incoming Resources
Donations(4)
Income from Investments
CBF Deposit Fund Shared Interest
NSIB Dividends
CBF Investment Funds Dividends
TOTAL RECEIPTS

PAYMENTS
Cost of generating funds
Fund Raising Costs (7)
Charitable Activities
Donations to Missions and Charities
Church Activities and Running Costs
Parish Share
Church Running Costs (5)
Clergy Expenses
Parish Hall Running Costs (8)
Service & Sanctuary Expenses
Visiting, Lay and Retired Clergy Costs
Hire of Hepple Village Hall
Quinquennial Inspection
Parish Administration
Bank Charges
Planned Giving Expenses
Printing and Stationery
Administration Costs
Internet Broadband
Telephone Rothbury Rectory
TOTAL PAYMENTS

OPERATING SURPLUS FOR YEAR (9)
 2024
£
144.00
200.00
2,232.00
2,576.00
6,112.36
1,908.00
8,020.36
35,984.01
10,075.31
652.00
4,665.62
51,376.94
903.17
903.17
180.03
641.31
263.78
1,085.12
63,961.59
990.00
990.00
-
35,000.00
18,539.10
(726.44)
3,110.95
754.69
37.94
25.00
650.00
57,391.24
91.90
-
246.92
261.85
66.17
-
666.84
59,048.08
4,913.51		 2023
£
68.00
250.00
1,897.00
2,215.00
3,319.85
1,880.00
5,199.85
35,059.15
10,294.29
1,758.80
4,240.41
51,352.65
1,737.79
1,737.79
35.88
514.17
259.74
809.79
61,315.08
1,060.00
1,060.00
-
36,000.00
16,004.64
3,137.66
3,075.99
477.28
183.35
-
-
58,878.92
84.00
6.00
386.92
310.85
66.17
378.75
1,232.69
61,171.61
143.47

13

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2024

1. Fundraising

The Produce/Cake Stall commenced on the first Sunday in January 2024 and continued each month up to December 2024 with the exception of February and October. The monthly Coffee Morning event on the second Saturday of the month was held each month from January to December 2024 in All Saints Church Rothbury. Other fundraising events in 2024 have included a Sale of Fabric items, a number of Gladrags sales, two Car Boot sales at Hexham in August and September and on Friday mornings during February and March a Hall Warm Hub event. The breakdown of the proceeds are as follows:

Warm Hub event. The breakdown of the proceeds are as follows:
£
Produce/Cake Stall 917.45
Sale of Fabric Items 82.50
Gladrags Sales 1,317.31
Hall Warm Hub (February and March 2024) 30.00
Hexham Car Boot Sales (August and September 2024) 341.00
Coffee Morning Events 3,424.10
Total 6,112.36

2.

Planned Giving

The total of regular giving in 2024 has seen an increase on the 2023 figure of £924.86. The Planned Giving overall figure of £35,984.01 includes £9,758.01 which has been paid through the Church of England Parish Giving Scheme. From this scheme we have also received £2,439.53 in Gift Aid which forms part of the overall total of £10,075.31 for Gift Aid/GASDS claimed from the HMRC. Non-regular giving via Gift Aid Envelopes in 2024 has also seen a decrease of £1,106.80 on the 2023 figure.

3. Income from Plate Collections is given as the total amount for all three churches. The 2024 figure has seen a slight increase on the 2023 figure. The breakdown between the three churches is as follows: -

Hepple
Rothbury
Thropton
Total		 2024
£
440.00
3,658.62
567.00
4,665.62		 2023
£
436.00
3,333.41
471.00
4,240.41

Collections – Special Collections

The recommendations in the Church of England publication “The Charities Act and the PCC – 2006”, as revised to take into account the revision in 2005 of the Statement of Recommended Practice (SORP) are that collections made for specific charities, either in church or at other events, should not be included in the receipts and payments but noted separately. The totals for 2024 are shown below; these do not appear in the Receipts and Payments account.

Payments account.

Alzheimer’s Society - Funeral Donation and HMRC Gift Aid
Total		 £
241.76
241.76

4. Donations Received

The sum of £903.17 includes £523.08 from the Wall Safe, £164.24 from the Votive Candle Stand and £215.85 in general donations.

14

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE GENERAL FUND RECEIPTS AND PAYMENTS ACCOUNT 2024 - CONTINUED

5. Church Running Costs; (Items purchased from Cardstall account not showing in these figures).

6.


Insurance on the three church buildings
Music, Bells, Organ and Piano Tuning and Organist Expenses
Cleaning and maintenance
Utilities
Social Expenses (Rector’s Retirement Party)
Miscellaneous Sundries
Total
From the Card Stall Fund the following has been paid
The Royal British Legion – Wreath for 2024
Repair of Bell Ropes
Greetings Cards etc
Total		 2024
£
7,703.90
2,830.40
4,499.76
3,319.55
-
185.49
18,539.10
£
24.49
339.18
219.19
582.86		 2023
£
7,297.90
2,352.16
1,892.61
4,231.29
45.89
184.79
16,004.64




The total of £582.86 for items purchased is not showing in Church Running costs (5) but is shown in the Fund Movement Summary on page 12.

7. Fund Raising Cost

A limited number of fundraising events took place throughout the year which incurred the following costs:

£
NCC Small Lotteries Licence 2024 20.00
100 Club Prizes 970.00
Total 990.00
Parish Hall Running Costs
2024 2023
£ £
Insurance 1,052.01 1,000.36
Cleaning and Maintenance 385.71 646.67
Utilities 1,511.23 1,428.96
Music Licenses 162.00 -
Total 3,110.95 3,075.99

8. Parish Hall Running Costs

The Cleaning and Maintenance figure of £385.71 includes £135.00 for the boiler to be tested, £39.60 for the fire extinguishers to be tested, £62.40 for the electrical equipment to be PAT tested, £122.26 for hand towels, and £26.45 for a new mop and cleaning materials.

It was decided by the Churchwardens and Treasurer to renew the Music Licenses for the Parish Hall for 2024 so that lets are able to use music which may be under copyright. This decision will be kept under review.

9. The 2024 figure for the “Operating Surplus for Year” shows we have a surplus of £4,913.51 on the income and expenditure for the General Fund for the year. This has been achieved due the fact that the overall payments for 2024 have decreased by £2,123.53 on the 2023 figure whilst the receipts for 2024 have increased by £2,646.51 over the 2023 figure.

15

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND FUNDS AT 31 DECEMBER 2024

2024 2023
Fixed assets £ £
CBF Investment Fund (1) 8,825.01 8,663.11
CBF Investment Fund (WS) (1) 894.85 878.43
National Savings & Investment Bond - Canon Morton Bequest (3) 17,000.00 17,000.00
26,719.86 26,541.54
Current assets
Debtors - -
CBF Deposit Account (3) 91,194.36 75,222.38
Cash Float 300.00 300.00
Sum Total of other Bank Accounts 20,257.86 25,815.72
111,752.22 101,338.10
Liabilities
Creditors: Amounts falling due in one year - -
Net current assets less current liabilities 111,752.22 101,338.10
Total assets less current liabilities 138,472.08 127,879.64
Total net assets less liabilities 138,472.08 127,879.64
Represented by (2)
Unrestricted
Unrestricted - General fund (4) 26,231.39 21,200.14
Endowment
Endowment - Canon Morton Bequest (3) 17,943.00 17,943.00
Designated
Designated - Hardship Fund 1,289.35 1,225.28
Designated - Cardstall Fund (5) 3,666.54 3,739.64
Restricted
Restricted - Donkin Bequest 2,222.14 2,111.69
Restricted - Parish Hall Fund 17,539.22 16,816.57
Restricted - Hepple Restoration Fund 13,964.77 12,999.09
Restricted - Organ Fund 8,272.45 7,917.12
Restricted – Thropton Fabric Fund 801.04 761.22
Restricted - Topping Memorial Fund 645.06 613.00
Restricted - Wright Memorial Fund 2,734.27 2,598.38
Restricted - Hepple Churchyard Fund 2,669.65 1,378.69
Restricted - Hepple Tree & Grass Fund 1,983.27 1,255.50
Restricted - Rothbury Churchyard Fund 76.73 72.91
Restricted - Rothbury Coffee Fund 3,555.85 3,094.29
Restricted - Rothbury Fabric Fund 17,797.35 21,846.38
Restricted - Rothbury Emergency Fund 189.24 552.89
Restricted - Rothbury Refurbishment Fund 10,549.35 10,580.93
Restricted - Sequestration Fund 465.61 340.65
Restricted - Young People Fund 875.80 832.27
Restricted – Keith Moodie Bequest 5,000.00 -
Funds of the churches 138,472.08 127,879.64
-

16

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2024

Funds
Unrestricted fund
General Reserve (4)
Endowment fund
Canon Morton Bequest Fund
Designated funds
Hardship Fund
Cardstall Fund
Restricted funds
Parish Hall Fund (1)
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund (5)
Hepple Churchyard Fund
Hepple Tree & Grass Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund (2)
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Refurbishment Fund (1)
Donkin Bequest
Thropton Fabric Fund
Sequestration Fund
Young People Fund
Keith Moodie Bequest (3)
Organ Fund
Total funds		 Bank
Accounts
£
CBF
deposit
account
£
NSIB
£
CBF
investment
units
£
Cash
Float
£
Total
£
4,913.51
11,298.02
-
9,719.86
300.00
26,231.39
-
943.00
17,000.00
-
-
17,943.00
-
1,289.35
-
-
-
1,289.35
148.24
3,518.30
-
-
-
3,666.54
-
17,539.22
-
-
-
17,539.22
-
2,734.27
-
-
-
2,734.27
-
645.06
-
-
-
645.06
13.964.77
-
-
-
-
13.964.77
-
2,669.65
-
-
-
2,669.65
-
1,983.27
-
-
-
1,983.27
-
76.73
-
-
-
76.73
-
3,555.85
-
-
-
3,555.85
-
17,797.35
-
-
-
17,797.35
-
189.24
-
-
-
189.24
-
10,549.35
-
-
-
10,549.35
-
2,222.14
-
-
-
2,222.14
-
801.04
-
-
-
801.04
465.61
-
-
-
-
465.61
-
875.80
-
-
-
875.80
-
5,000.00
-
-
-
5,000.00
765.73
7,506.72
-
-
-
8,272.45
20,257.86
91,194.36
17,000.00
9,719.86
300.00
138,472.08

Notes

1. In 2022 the Community Hall Fund was split between the Parish Hall Fund and the Rothbury Warm Hub Fund. In 2024 the Rothbury Warm Hub Fund was renamed as the Rothbury Refurbishment Fund.

2. In 2022 the Rothbury Coffee Fund was created as a restricted fund and is funded from coffee donations made after the Sunday morning service at All Saints Church Rothbury and can be used to purchase new equipment for the purpose of producing tea and coffee.

3. In 2024 the Keith Moodie Bequest Fund was created as a restricted fund from a bequest from the late Keth Moodie and is be used for the maintenance of the organ at All Saints Church Rothbury. Both the capital and interest can be used for this purpose.

4. The General Reserve is now split between the Lloyds Bank – Rothbury DCC bank account, the Barclays Bank – RHT DCC bank account, the CBF Deposit Fund account, the CBF Investment Fund accounts and petty cash for floats at fundraising events.

5. In 2024 the Hepple Restoration Fund was split between the Lloyds Bank – Christ Church Hepple current bank account and the new Lloyds Bank – Christ Church Hepple savings bank account when £10,000.00 was transferred from the current bank account to the savings bank account which attracts monthly interest.

17

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE STATEMENT OF ASSETS AND LIABILITIES AT 31 DECEMBER 2024

Fund movement summary

Funds
Unrestricted fund
General Reserve
Endowment fund
Canon Morton Bequest Fund
Designated funds
Hardship Fund
Cardstall Fund
Restricted funds
Parish Hall Fund
Wright Memorial Fund
Topping Memorial Fund
Hepple Restoration Fund
Hepple Churchyard Fund
Hepple Tree & Grass Fund
Rothbury Churchyard Fund
Rothbury Coffee Fund
Rothbury Fabric Fund
Rothbury Emergency Fund
Rothbury Refurbishment
Fund
Donkin Bequest
Thropton Fabric Fund
Sequestration Fund
Young People Fund
Organ Fund
Keith Moodie Bequest
Total funds		 Fund
balances
b/fwd
£
Incoming
Resources
£
Outgoing
Resources
£
Transfers
£
Investment
Gains and
(Losses)
£
Fund
balances
c/fwd
£
21,200.14
63,961.59
(59,048.08)
(60.58)
178.32
26,231.39
17,943.00
-
-
-
-
17,943.00
1,225.28
64.07
-
-
-
1,289.35
3,739.64
509.76
(582.86)
-
-
3,666.54
16,816.57
877.64
(154.99)
-
-
17,539.22
2,598.38
135.89
-
-
-
2,734.27
613.00
32.06
-
-
-
645.06
12,999.09
965.68
-
-
-
13,964.77
1,378.69
1,649.96
(359.00)
-
-
2,669.65
1,255.50
727.77
-
-
-
1,983.27
72.91
3.82
-
-
-
76.73
3,094.29
610.64
(149.08)
-
-
3,555.85
21,846.38
78,912.97
(82,962.00)
-
-
17,797.35
552.89
14.35
(378.00)
-
-
189.24
10,580.93
1,899.58
(1,931.16)
-
-
10,549.35
2,111.69
110.45
-
-
-
2,222.14
761.22
39.82
-
-
-
801.04
340.65
-
(375.04)
500.00
-
465.61
832.27
43.53
-
-
-
875.80
7,917.12
1,462.84
(668.09)
(439.42)
-
8,272.45
-
5,000.00
-
-
-
5,000.00
127,879.64
157,022.42
(146,608.30)
-
178.32
138,472.08

18

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE NOTES TO THE STATEMENT OF ASSETS AND FUNDS AS AT 31 DECEMBER 2024

As at 31 December 2023 the CBF Investment Fund was valued at £8,663.11 as shown on page 9 under the 2023 figure and was the figure shown in the 2023 RHT DCC Accounts. However, this valuation was incorrectly given by CCLA and FNZ Management as it was based on the valuation as at 30 December 2023 and not as at 31 December 2023. This meant that the fund had to be revalued on 01 January 2024 to the actual valuation as at 31 December 2023 and decreased in value by £35.57 to £8,627.54. This fund was revalued on 30 June 2024 and increased in value by £250.75 to £8,878.29. The fund was again revalued on 31 December 2024 and decreased in value by £53.28 and was valued at £8,825.01. This means that over the full 2024 year this investment fund has increased by £161.90.

As at 31 December 2023 the CBF Investment Fund (WS) was valued at £878.43 as shown on page 9 under the 2023 figure. However, this valuation was incorrectly given by CCLA and FNZ Management as it was based on the valuation as at 30 December 2023 and not as at 31 December 2023. This meant that the fund had to be revalued on 01 January 2024 to the actual valuation as at 31 December 2023 and decreased in value by £3.60 to £874.83. This fund was revalued on 30 June 2024 and increased in value by £25.42 to £900.25. The fund was again revalued on 31 December 2024 and decreased in value by £5.40 and was valued at £894.85. This means that over the full 2024 year this investment fund has increased by £16.42.

Overall, the two CBF Investment Funds have increased in total value by £178.32 during 2024 and as at 31 December 2024 were valued at a combined total of £9,719.86.

£
Lloyds – Christ Church Hepple (Savings) 25.22
CBF Deposit Fund Account 4,106.72
CBF Investment Fund Account (WS) 24.27
CBF Investment Fund Account 239.51
NS&I Bond 641.31
Total 5,037.03 (2023: £3,258.16)

3) The Canon Morton Bequest of £17,943 is held as £17,000 in the NS& I Bond and £943 in the CBF Deposit Account

19

THE CHURCHES OF ALL SAINTS ROTHBURY, ST ANDREW THROPTON AND CHRIST CHURCH HEPPLE

NOTES TO THE STATEMENT OF ASSETS AND FUNDS AS AT 31 DECEMBER 2024 (CONT)

CBF Investment Fund Account
CBF Investment Fund Account (WS)
CBF Deposit Fund Account
Cash in Hand (Float)
Barclays Bank – RHT DCC bank account
Lloyds Bank – Rothbury DCC bank account
Total
 £
8,825.01
894.85
11,298.02
300.00
50.00
4,863.51
26,231.39
CBF Deposit Fund Account
Lloyds Bank– Rothbury DCC bank account
Total
 £
3,518.30
148.24
3,666.54

20

INDEPENDENT EXAMINER’S REPORT TO THE DISTRICT CHURCH COUNCIL OF ROTHBURY HEPPLE AND THROPTON

I report on the accounts of the DCC for the year ended 31 December 2024, which are set out on pages 6 - 13.

Respective responsibilities of members and examiner

As members (trustees) of the DCC with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the DCC and a comparison of the accounts with those records. It also includes considering any unusual items or disclosures in the accounts and seeking explanations from you as members (trustees) concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a “true and fair view” and the report is limited to those matters set out in the next statement.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that in any material respect the requirements:

  2. to keep accounting records in accordance with section 130 of the 2011 Act; and

  3. to prepare accounts which accord with the accounting records and comply with the Church accounting regulations and also those contained within the 2011 Act.

have not been met; or

  1. to which, in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J Routledge FCA Ryecroft Glenton 32 Portland Terrace Newcastle upon Tyne NE2 1QP

6 March 2025

21

The District of Alwinton and Hotystone in the Parish of Upper c￿Uetda1e Treasuierfs Report for Period 1 January 2024 to 31 December 2024 At the end of 2023 our Net Assets and Totsl Worth was £49376.34. By the end of 2024 that value had increased to £53789.64. Income During the year planned gift aKled giving amounted to £7003 to the general fund. This is monies given through donors. bank accourts. A smaller amount of £125 was gift aided to the Alwinton Heating Fund, but these donations ceased about a year ago. The gift aid claim has been delayed, so no funds have yet been re￿iVed from HMRC. Other regular giving (green envelopes) produced £310. Plate collections at Servi￿ amounted to £2691.75," a large part of this is down to generous congregations at funerals. There have b￿n Sundays when little, rf anything. has been given through the plate. Gifts and donat'ons totaled £2730, the greater part of this being for the general fund. We raised over £75Crf), £1140 via the 200 club for the Churchyards fund, the remainder (£6497.31) for the general fund. The Curry Night made £2133, Pimms party £1673, Teas £455.50. Quizzes £252, Raffle at Harbotlle Show £148, Bingo £336. and Christmas Cakes £1333. Funds invested with CCLA produced £525.06. Setvice fees amounted to £1781 . These are funetal fees. and we have been putting them into the Churchyards Fund. Charity Collections came to £1680.05. This meant that a grand totsl of £24818.17 came into our account, of which £4936.05 went into restricted funds, the remaining £19882.12 into the General Fund. Expenditure We sent £1697.00 to Charity this year, and £7600 to the Dio(xse. We are aiming to increase this year on year. Parish expenses have b￿n low because of the interregnum arrangements. The fees and travelling exp￿SeS of visiting priests are met by the Di0￿se. Bob has claimed travel on occasion, lectionaries, intemet licenses are the sort of iterns we have been paying our share of. General expenses indude Insuran￿ premia (A £2627.58. H £1236.14) and electricity (A £554.13, H £251.29). We have purchased no gas this year, but are paying foi the heaters to be serviced. and rental on Alwinton's gas tank Service upkeep was £607.61, which indudes organists, fees, candles, wine and wafers. Churchyard maintenance was £1850. Mike Hodgson has not increased his charge ever during the time he has been doing this work. Computation Our net income was £3652.80, £6082.99 went into the general fund, and our restricted funds fell by £2430.19. Our investments grew in value £327.57 (general fund) and £432.93 (restricted). These movements produced a net increase in our value of 22

£4413.30. bringing our total net worth to £53789.64, being divided between our general fund (£25188.41) and restricted funds (£28601 .23) Restricted Funds Our Restricted Fund holdings have fallen by just short of two and a half thousand pounds, the greatest fall being in the Alwinton Fabric Fund, a drop of £3609.24. This was due to various maintenance costs. The Charity fund fell by a small amount. These falls were offset to some extent by a rise in the Churchyards fvnd of £1071. We normally pla funds relating to funeral fees and memorials in the Churchyards Fund, and thus have no control or influence over this income. We may need to consider holding specific events to raise fvnds for Alwinton's fabric. Balance Sheet Our cash assets are held in three accounts: the NeWCaS￿e Diocesan Fund holds £19347.45. CCLA holds £6499.02 in its CBF CofE Deposit fund, and Lloyds Bank holds £27943.16 in our Current account. The Newcastle Fund results from a bequest made in the 1960's for the upkeep of Alwinton Churchyard. and it has been accruing interest ever sin￿. The Charity Commissioners have agreed that the district may be able to draw from it for other purposes. Conclusion Our finances are in a healthy condition, and fund raising has resumed after Covid successfully. Both our buildings have had their quinquennial inspections. and each requires sums of trE of£1 C((K) spending. A very gerErous donation for Holystone Restoration of £10000 earty in 2025 means that we are in a position to set these repairs in hand, However, if we are to pursue our ambitÉon for provid6rffJ toilet and kitchen facilities, we will have to engage in vigorous fvnd raising. John Farndale M arch 2025 Approved at annual Disttict meeting of 6th Awl 2025 in St fvlichael & All Angels Alwinton JA Farndale, Treasurer Julia StotL Warden 23

ST MICHAELAND ALL ANGELS ALwIMfoN wrrH ST MARY THE VIRGIN HOLYSTONE STATEMENf OF FINANCIAL ACTIVITIES YEAR ENDED 31 DE￿ MBER 2024 General Unrestricted Restrirted Fund Funds 2024 2023 INCOME Planned glft aided giwng Glft aided gtfts Gift aid- tax reclaimed Other planned giving Collettion5 Ip13te) Gifts and donations Grants and legacies Fundraising less costs Investment income Service fees Charity cdlectlons 7.IX13.(KJ 335.00 125.IX) 7,128.CMJ 335.1M) 9,599.00 599.00 2.178.50 270,00 3,741.08 858.81 235.16 6,578.47 517.01 3,393.00 3,071.58 31,1)41.61 310.00 2,691.75 2.520.00 310.00 2.691.75 2,730.00 210.1)) 6,497.31 525.06 I,140.￿) 7,637.31 525.1 1,781.CKI 1,680.05 24￿18.17 1,781.CM) 1,680.05 4.936.05 19.882.12 EXPENDITURE Charitable donations Diocesan quota Parish expenses Church general SeNice upkeep Maintenance Churchyards Fabric Equipment 1.697.IX) 1,697.(Xl 7,6CKJ.(X) 696.( 4.895.48 607.61 1.850.IXI 3.819.24 3,126.00 6,600.00 1,529.44 6,553.41 1,307.18 1,850.00 7,600.00 696.04 4.895.48 607.61 1.850.Q) 3.819.24 4,010.18 24,976.21 13,799.13 7,366.24 21,165.37 Net incomlngl(outgolry) resources Gainl(Loss} on revaluation of investments Net movement of funds 6,082.99 7￿1.50 {2,430.19) 3,652.80 760.50 6,065.40 1,818.16 7,883.56 6,843.49 (2,430.19) 4,413.30 Opening balance l January 2024 18.777.85 30,598.49 49,376.34 41,492.78 clo￿n8 balance 31 Decernber 2024 25.621.34 28,168.30 53,789.64 49,376.34 24

ST MICHAEL AND ALLANGELS ALWINTON WITH sr MARY THE VIRGIN HOLYSTONE BALANCE SHEEf AS AT 31 DECEMBER 2024 2024 2023 CURREKf ASSErs Newcastle Diocesan Fwd 19347.46 18.914.53 CBF Church of England Deposit FurKI 6,499.02 6,171.4S Bank current account 27.943.16 24.290.36 TOTALASSEfs AND NEf WORTH 53.789.64 49,376.34 REPRESENfED BY PARISH FUNDS General (unrestrkted) 25,621.34 18,777.85 Restrlcted funds Churchyardfund Fabric fund Alwinton heating fund Holystone restoration Youth Charity fund 9,846.81 4,108.19 6039.34 7.078.10 2S2.23 43.63 8,775.81 7,717.43 6,714.34 7,078.10 252.23 28,168.30 53,789.64 49,376.34 25

ST MICHAEL AND ALL ANGELS ALWINTON WITH ST MARY THE VIRGIN HOLYSTONE RESTRicfED FUNDS AS AT 31 DECEMBER 2024 Alwinton heatlng fund Churchyard fund Holystone restoration Charty fund Fabrlc fund Youth Total INCOME Net fundraislng Oonations etc 1,140.00 1,781.00 1,680.05 2,820.05 2,116,Lh) 210.00 125.00 2.921.00 210.IJ) 125.00 1,680.05 4,936,05 EXPENDITURE 1,850.00 3,819.24 1,697.CQ 7,366.24 Net movement In fund5 1,071.00 (3,609.241 125.00 0.00 116.95) 12,430.19) Openln8 balance l January 2024 8,775.81 7,717.43 6,714.34 7,078.10 252.23 60.58 30,598,49 Closlng balance 31 December 2024 9,846.81 4,108,19 6,839.34 7,078.10 252.23 43.63 28,168.30 26

INDEPENDENT EXAMINER'S REPORT TO ST MICHAEL AND ALL ANGELS ALWINTON WITH sr MARY THE VIRGIN HOLYSTONE I report on the accounts for the year ended 31 December 2024, whith afe set out on pages 1- 3. Respectlve reswnslbllltles of members and emanlner As members {trustee51 with responsibility for the preparation of the accounts, you consider that an audit is not required this year under section 144(2) of the Charities Art 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to- examine the accounts under section 145 of the 2011 Act," follow the procedures laid down in the Beneral Directions given by the commission under sertion 14S15){bl of the 2011 Act: and state whether particular matters have come to my attention. Basi5 of Independent Examlnerfs Report My examination wa5 carried out in accordance wtth the Eeneral Directlolls given by the Charity Commissioners. An examination includes a revlew of the accounting records kept and 3 compari50n of the accounts with those records. It also includes considering any unusual items or disclosures in the acccKJnts and seeking explanations from you as members (trustees) conceming any such matters. The prtxedures undertaken do not provide all the evidente that would be required in an aLKlit and consequently no opinion 15 given a5 to whether the accounts present a "true and fair Vie￿ and the report is limited to those matters set out in the next statement. Independent Examlnerfs Statement In connertion with my examination, no matter has come to my attention: which gives me reasonable cause to believe that in any material respect the reqU1￿Ments. to keep accounting records in accordance with section 130 of the 2011 Act; and to prepare accounts which accord wtth the accounting record5 arbd comply with the Churth accounting re8ulations and also those contained within the 2011 Act. have not been Met- or 2. to which. in my opinion attention should be drawn in order to enable a proper understanding of the accounts to be reached. J P Routledge FCA Ryecr¢)ft Glenton 32 Portland Terrace NewcastleuptsnTyn NE2 IQP April 2025 27

St. Michael and All Angels, Alnham

Treasurer’s report for the calendar year 2024 covering the Current Accounts, the Restoration Account and the CBF CofE Deposit Fund.

To be read in conjunction with the full accounts which have been examined by Jilly Robinson.

For 2024, St Michael’s recorded a surplus of £3,397 (2023 – surplus £2,227).

Income

Total income was £10,750 (£9,743).

Regular Giving. £1,416 (£1,538) down due to cancelled standing order payments.

Collections. Totalled £2,238 (£724). “Normal” £1,023 (net of £280 paid to organists), two funerals £769, one baptism £286 and Easter £161.

Fund Raising. Totalled £3,366 (£2,661). Adam Scott Talk £721. Summer Lunch at £2,645.

Other Income. Totalled £1,451 (£3,481). Two main components being £964 by way of donations and £312

received during Kate Hazelwood’s funeral which were passed on to WaterAid. Within this category the last of the jam sales amounted to £36.

Service Fees. Totalled £944 (£297) was in respect of two funerals. Gift Aid / GASDS. Totalled £795 (£727).

Interest. £539 (£316).

Expenses

Total expenses amounted to £7,353 (£7,516).

Largest repeat items: A. Heat & Power £ 735 net (£815 gross after adding back contributions) B. Insurance £1,671 C. Parish Share £1,596

Parish Expenses. £20. Fund Raising. Adam Scott Talk £Nil. Summer Lunch £658.

Equipment. £35 for candles in respect of the baptism.

Repairs & Renewals. Totalled £1,208. Repairs to building £566. Carpentry £535. Repair to visitors book £80. New Lock £27.

Fire Safety. £85 annual inspection.

Church Running Costs. £500 in respect of the quinquennial report.

Other. Totalled £845. Included £312 paid to Water Aid (see also under Other Income), £49 for a card reader and the balance being food and drink in relation to events held with Kings School.

28

Bank Account Balances as at 31 December 2024

Total £32,056

  1. Everyday Accounts (Lloyds Bank)

  2. Rainy Day Account (CBF CofE Deposit Fund)

  3. Restoration Account (Lloyds Bank)

£11,035Cr (Designated Funds £6,792) £10,701 Cr (Designated Funds £10,701) £10,320 Cr (Restricted Funds £10,320)

Mr M Marcyniuk Treasurer 26/2/25

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St Michael & All Angels. Alnham DCC Accounts for the year to 31 December 2024 for the Current Accounts with Lloyds Bank Prepared by Meron Marcrfniuk (DCC Treasurer) 2024 2023 INCOME Regular Giving £1,415.96 £1,538.00 Collections £2.238.48 £724.05 Fundraising £3,365.70 £2,661.00 Other Income £1.451.37 £3.481.35 Service Fees £943.50 £297.00 Gfft Aid l GASDS Recovered £795.22 £726.51 TOTAL £10.210.23 £9,427.91 EXPENSES Parish Expenses £19.66 £260.30 Heat & Power £734.68 £838.65 Insurance £1,671.85 £1.631.14 Fundraising Expenses £658.31 £632.83 Equipment £34.94 £0.00 Repairs & Renewals Parish Share £1.207.69 £1,252.00 £1.596.00 £1,500.00 Fire Safety & Legislalion £84.60 £313.20 Churth Running Costs £500.00 £335.00 Other £845.33 £753.13 TOTAL £7,353.06 £7,516.25 SURPLUS I DEFicrr £2,857.17 £1,911.66 30

Current Account Balances Opening Balan £8.1T7.83 £6,266.17 Plus Income £10,210.23 £9.427.91 Less Expenses -£7.353.06 -£7.516.25 Closing Balance £11,035.00 £8,177.83 Opening Balan Plus Surplus l Less Deftit £8,177.83 £6,266.17 £2,857.17 £1.911.66 Closing Balan £11.035.00 £8,177.83 Fund T Unrestricted (Alnham General Fund) Designated (Alnham Fabric Fund) £4,242.69" £8.177.83 £6.792.31- £0.00 £11.035.00 £8,177.83 Bank Accounts Uoyds Bank Classic £1,633.15 £2,972.39 Uoyds Bank Treasurers £9,401.85 £5.205.44 £11.035.00 £8,177.83 .£8,177.83 less transfer £8,IXJO toAEnham Fabric Fund plus Income £4,W.86. 0.00 plus transfer £8,000.00 from Alnham General Fund less £1,207.69 Sordy, hainnan Meron Marcyniuk. Treasurer Il.s125 31

St Michael & All Angels, Alnham DCC Accounts for the year to 31 December 2024 for the CBF Church of England Deposit Fund with CCLA Prepared by Meron Marcyniuk (DCC Treasurer) 2024 2023 INCOME Interest £539.34 £315.55 TOTAL £539.34 £315.55 EXPENSE Transfer to Current Account to part pay for Notice Board TOTAL SURPLUS I DEFlCtr £539.34 £315.55 CCLA Account Balances Opening Balan £10.161.31 £9,845.76 Plus Income £539.34 £315.55 Less Expenses NIS Closing Balan £10.700.65 £10.161.31 Opening Balance Plus Surplus l Less Deficit £10,161.31 £9,845.76 £539.34 £315.55 Closing Ba￿n £10.7(KI.65 £10,161.31 Fund T Designated {Alnham Fabric Fund) £10.700.65 £10,161.31 32

CCLA Accounts CBF Church of England Deposii Fund £10.700.65 £10.161.31 Jo Chairman Meron Marcyniuk, Treasurer Il.sl&s 33

St Michael & All Angels, Alnham DCC Accounts for the year to 31 December 2024 for the Restoratlon Account with Lloyds Bank Prepared by Meron Marcyniuk {DCC T￿sUrer) 2024 2023 INCOME Income TOTAL EXPENSE Transfer to Current A¢¢ount to part pay for Notice Board £500.00 TOTAL £500.00 SURPLUS I DEFicrr -£500.00 CCLA Account Balances Opening Balance £10.320.08 £10.820.08 Plus Income Nil Less Expenses Nil -£500.00 Closing Batan £10,320.08 £10,320.08 Opening Balan £10.320.08 £10.820.08 Plus Surplus l Less Defitxt Nil -£500.00 Closing Balan £10.320.08 £10,320.08 Fund T Restricted {Alnham Restoration FUNI) £10,320.08 £10,320.08 34

Bank Account Lloyds Bank Treasurers

£10,320.08 £10,320.08

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Mr8 J Robison Cleughend Alnham NrAlnwick Northumberland NE66 4TP Mr M Marcyniuk Treasurer St Michael &AII Angels Church. Alnham CIO The Obd School House Atnham NrAlnwick Norihumberland NE66 4TN Dear Mr Marcyniuk INDEPENDENT EXAMINER'S STATEMENT Conceming the cU￿entAc￿)UntA[XoUnts for the year ended 31 December 2024. the Restorab'on Attount Accounts for the year ended 31 D￿mber 2024 and the CBF Church of England Deposit Fund Accounts for the year ended 31 December 2024 for St Michael &AI Angels Church, Alnham ("the Accounts"). I have checked the relevant r￿IptS and payments (the accnunting records) and the resulting Accounts. I confim that the accountsng records have been propetly kept and that the Accounts a￿Ord with the ac¢ounting records. Yours sincepty J Robinson Independent Examiner Date . 36