Trustees Annual Report and Financial Statements for the year ended 31[st] December 2023
holytrinitymicklegate.com
Administrative information
Holy Trinity is the Parish church of the Church of England parish of York, Holy Trinity Micklegate within the Diocese of York. The Church building is in York city centre and stands to the south of the churchyard which faces Micklegate. The Church is governed locally by the Parochial Church Council (PCC) and is registered with the Charity Commission.
Charity Legal Name: The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity with St John, Micklegate and St Martin cum Gregory, York Charity Working Name: Holy Trinity Micklegate PCC Registered Number: 1176762 Principal Address: Holy Trinity Church, Micklegate, York YO1 6LE Correspondence Address: 81 Burton Stone Lane, York YO30 6BZ Governing documents: The Parochial Church Council (Powers) Measure 1956 as amended and the Church Representation Rules (contained in Schedule 3 to the Synodical Government Measure 1969 as amended)
Trustees/PCC members
The Revd Simon Askey Ex-officio Priest-in-Charge (Chair of the PCC from 22 January 2023) Mrs Paula Fleetwood Elected From 24 April 2022 to 28 July 2023 Mrs Angela Hornby Co-opted Appointed Secretary and co-opted (from 16 April 2023) Mr Paul Hornby Ex-officio Churchwarden (from 16 April 2023) The Revd Lionel Stock Co-opted Appointed Treasurer and co-opted (from 19 November 2023) Mrs Carolyn Webster Elected From 24 April 2022 Mrs Penelope Worsley Ex-officio and Deanery Synod representative (from 16 April 2023) Elected Member of the PCC (from 16 April 2023)
This report was adopted by the Parochial Church Council on 10 April 2024 and signed on its behalf by:
The Revd Simon Askey
Priest-in-Charge and Chair of the Parochial Church Council
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Aims and purposes
Holy Trinity Micklegate Parochial Church Council (PCC) is, working with the Priest-in-Charge, responsible for promoting the gospel of our Lord Jesus Christ according to the doctrines and practices of the Church of England within the parish. Promoting the gospel is interpreted to mean furthering ‘the whole mission of the Church, pastoral, evangelistic, social and ecumenical’ (PCC (Powers) Measure 1956).
The PCC is also responsible for the maintenance of the parish church and Jacob’s Well; both Grade I listed buildings.
Objectives and activities
In considering its objectives, and the activities it promotes to fulfil its aims, the PCC has had regard to the Charity Commission’s guidance on public benefit. In particular, the specific guidance on ‘charities for the advancement of religion’.
Holy Trinity provides a place to worship.
The Eucharist each Sunday and the services for particular feasts or fasts enable those already committed to the Christian faith to fulfil their obligations. Services also provide an opportunity for those exploring the Christian faith to participate in religious worship; services are open to all, and no one is excluded.
The activities of the PCC over the year under review have ensured regular public worship each Sunday as well as on Ash Wednesday, Good Friday, Ascension Day, and Christmas Day. Worship aimed at a wider audience included Choral Evensong for the Coronation of King Charles III which 86 people attended and the Christmas Carol service which 57 people attended. In terms of ecumenical activity, we hosted a Norwegian Lutheran choir in May 2023 and had a joint service on Palm Sunday with St Columba’s United Reformed Church.
Holy Trinity provides a sacred space.
The church provides a space for those who wish to come into the building for personal prayer or contemplation.
Since the end of September, the church has been open each day. A small but dedicated group of volunteers open the church each day, usually between 10am and 4pm. Precise visitor numbers are unknown, but the Visitor book and the footfall counter suggest that we get anything between 5 and 50 visitors each day. The Prayer request board is well used and much appreciated.
Holy Trinity provides room to explore.
The Monks of Micklegate exhibition examines the artistic, historical, and religious artefacts that our forebears have left in our stewardship. The exhibition raises awareness of religious belief both past and present. The stained glass and memorials provide tangible expressions of the Christian narrative for visitors to explore.
As noted above, the church is now open daily, and this provides access to the exhibition and other resources for visitors to explore.
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Electoral roll, attendance, and occasional offices
At the APCM on 16 April 2023 there were ten people on the Electoral Roll. The Electoral Roll was revised on 7 April 2024 and the number on the Roll is now 14.
There has been an increase in the number of people regularly attending the Sunday Eucharist and a more marked increase in the number receiving Holy communion.
| ncrease in the number receiving Holy communion. | ncrease in the number receiving Holy communion. | ncrease in the number receiving Holy communion. | ncrease in the number receiving Holy communion. | ncrease in the number receiving Holy communion. |
|---|---|---|---|---|
| Average Sunday attendance and communicants | ||||
| YEAR | Under 16 | 16 and over | Total | Communicants |
| 2019 | 0.72 | 27.51 | 28.59 | 23.36 |
| 2020* | 0 | 23.30 | 23.30 | 20.22 |
| 2021 | 0.03 | 12.32 | 12.35 | 8.81 |
| 2022 | 0.18 | 11.56 | 12.27 | 9.78 |
| 2023 | 0.48 | 14.71 | 15.29 | 14.94 |
| * to 15 March 2019 |
Since the last APCM there have been two weddings and one funeral in the Church. This is not out of line with recent years.
| ars. | |||
|---|---|---|---|
| YEAR | BAPTISMS | WEDDINGS | FUNERALS |
| 2019 | 3 | 3 | 1 |
| 2020 | 0 | 1 | 0 |
| 2021 | 0 | 1 | 0 |
| 2022 | 1 | 1 | 1 |
| 2023 | 0 | 2 | 1 |
Structure, governance and management
The Church Representation Rules set out the process for appointing members of the PCC (Trustees). The Annual Parochial Church Meeting (APCM) elects five members on a three-year rotation. Other members of the PCC are ex-officio, these include the Priest-in-Charge, who chairs the PCC, as well as the Churchwardens.
Members of the PCC are responsible for making decisions on all matters of general concern including how the PCC spends its funds. The PCC met 11 times between the last APCM on 16 April 2023 and 10 April 2024. The PCC’s discussions in this time were overshadowed by financial matters. The PCC was without access to any of its bank accounts for almost five months and still does not have access to all of its bank accounts. The 2022 accounts remain in draft form because matters raised by the independent examiner remain unresolved. In turn, this means that the 2023 accounts can also only be provided in draft. Consequently, the PCC exercised, and continues to exercise, tight control over its expenditure. On a more cheerful note, the PCC decided to reopen the Church outside service times and to install a Card reader as an alternative to cash giving both of which have proved successful.
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Safeguarding
The PCC has adopted the Safeguarding Policy of the Diocese of York and has a named Parish Safeguarding representative whose details are on the noticeboard inside church and the website. In 2023, there were no regulated activities for children and vulnerable adults organised by the PCC.
The PCC has complied with its duty to have regard to the House of Bishops’ guidance on safeguarding children and vulnerable adults under s. 5 of the Safeguarding and Clergy Discipline Measure 2016.
Fabric work and repairs
Holy Trinity Parish Church is a Grade I listed building. The choir, north porch and western façade are mainly early 20[th] century refurbishments, but significant parts of the nave are much older. The pillars are early 13[th] century, and the roof incorporates 15[th] century timbers.
The PCC is responsible for the Church and Jacob’s Well and follows a quinquennial regime for inspections of both buildings. The church was inspected in 2023 and Jacob’s Well will be inspected in 2024. The Church quinquennial has outlined a repair regime which the PCC will consider once the financial situation is clearer.
The cast iron churchyard gate was repaired in November 2023 and the upstairs room in Jacob’s Well was redecorated in February.
Finance
Assets and Liabilities
Mr Adam Kingaby-Daly was previously PCC Treasurer (29[th] January 2017 – 30[th] March 2023). With Mr Mark Wharfedale he was also a Churchwarden of Holy Trinity, resigning respectively on 9[th] and 10[th] January 2023. Both ceased to be members of the PCC on 30[th] March 2023.
The PCCs Independent Examiner, Guy Baragwanath of C&GB Associates, Thirsk, was unable to certify that the proposed church accounts for the year ending 31[st] December 2022 correctly reflected the church’s actual financial position. Despite requests for clarification of the items in question, both from the Independent Examiner and the current Treasurer, Mr Kingaby-Daly has not provided any explanation of the items. The Charity Commissioners have been informed of the situation.
Efforts continue to resolve these matters, and others that have subsequently become apparent, including issues relating to the legal ownership of the garages adjoining Jacob’s Well, and the status of church bank accounts to which no current PCC member has a mandate.
Until these matters are resolved, it is not possible to present an accurate statement of the assets of the Holy Trinity Church. Accordingly, the accounts for 2022 and 2023 accompanying this statement are provisional in nature.
The Church holds the property known as Jacob’s Well in the accounts at a historic valuation of £300,000. The property is unused directly by the church, and whilst it derives rental income
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from letting out rooms, this does not cover the costs of holding the property. In 2024, the PCC will actively consider the best use to which the property, and the capital value it represents, can best be applied.
Income and Expenditure
Historically, the principal source of Holy Trinity’s income was a grant from the Micklegate Ecclesiastical Trust ( 2022 £68,000 ). In 2023, the only payment which is considered to be from the Trust at the time of this report was one of £12,847. Income from all other sources amounted to £25,723 in 2023 (£25,501 2022) . Firm control on expenditure resulted in outgoings of £27,313 in the year, and an operating deficit (before Trust income) of £1,590. It should be noted, however, that Parish Share has not been paid in full for the year (2023 £777, 2022 £2,833 ).
The balance in the NatWest accounts, to which the church has access, amounted to £18,209 on 31[st] December 2023. The PCC is confident that the Church will be able to continue to meet its financial obligations in the current period.
In the longer term, it will be necessary to resolve the legal and financial matters outlined above and obtain a clear understanding of the probable level of future receipts from the Trust, in order for the church to pay its Parish Share and fund developments in its ministry.
Reserves policy
The PCC’s standard policy is to maintain a balance of at least £5,000 as required, to meet utility payments. During 2024, this policy will again be reviewed to ensure the reserves meet our liabilities. It is our policy to invest our fund balances with CCLA in the CBF Church of England funds.
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THE ECCLESIASTICAL PARISH OF THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH ST JOHN, MICKLEGATE AND ST MARTIN CUM GREGORY, YORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
RECEIPTS AND PAYMENTS ACCOUNT
| Notes | Unrestricted | **Designated ** | Restricted | Total | Total | |
|---|---|---|---|---|---|---|
| Fund | Fund | Fund | 2023 | 2022 | ||
| £ | £ | £ | £ | £ | ||
| Receipts | ||||||
| Service Collections | a | 2,425 | - | - | 2,425 | 2,345 |
| Other Voluntary Receipts | b | 2,409 | - | - | 2,409 | 2,526 |
| Investment & Property Income | c | 413 | 11,103 | - | 11,516 | 10,444 |
| Income from Jacob's Well | d | - | 8,926 | - | 8,926 | 9,457 |
| Grants from Ecclesiastical Trust | 36,187 | - | 36,187 | 68,000 | ||
| PCC Fees | e | 1,061 | - | - | 1,061 | 729 |
| Gift Aid Recovered | 7,831 | - | - | 7,831 | - | |
| VAT Recovered | - | - | - | - | - | |
| COVID-19 related grants | - | - | - | - | - | |
| Other grants | - | - | - | - | - | |
| Other receipts | 100 | - | - | 100 | - | |
| 50,426 | 20,028 | - | 70,454 | 93,501 | ||
| Payments | ||||||
| Administration and Printing Costs | f | 3,775 | - | - | 3,775 | 7,773 |
| Building: Holy Trinity | g | 12,414 | 366 | - | 12,780 | 25,606 |
| Building: Jacobs Well | h | - | 9,947 | - | 9,947 | 11,012 |
| Building: St Martin cum Gregory | i | - | - | - | 0 | - |
| Building: Trinity Lane garages | j | - | - | - | 0 | 1,619 |
| Charitable Giving | k | - | - | - | 0 | 3,040 |
| Exhibition and Education | - | - | - | 0 | - | |
| Hospitality | - | - | - | 0 | 8 | |
| Mission and Evangelism | - | - | - | 0 | 732 | |
| Music | l | 876 | - | - | 876 | 1,522 |
| Other Property Costs | - | - | - | 0 | - | |
| Parish Share | 2,277 | - | - | 2,277 | 2,833 | |
| PCC fees | - | - | 0 | 282 | ||
| Professional fees | 1,683 | - | - | 1,683 | 15,992 | |
| Staffing | m | 8,022 | - | - | 8,022 | 21,257 |
| Reserves | - | - | - | 0 | - | |
| Upkeep of services | - | - | - | 0 | 2,717 | |
| Unknown expenditure | 2,094 | - | - | 2,094 | 1,500 | |
| 31,141 | 10,313 | - | 41,454 | 95,893 | ||
| 70,454 | 41,454 | |||||
| Excess / (deficit) of Receipts over Payments | 19,284 | 9,716 | 0 | 29,000 | (2,392) | |
| Transfers between funds | - | - | - | - | - | |
| 19,284 | 9,716 | - | 29,000 | (2,392) | ||
| Cash, Bank current and deposit accounts 31/12/2022 | 15,840 | - | 15,840 | 18,233 | ||
| Adjustment for presented cheques | - | - | - | - | - | |
| Cash, Bank current and deposit accounts 31/12/2023 | 35,124 | 9,716 | - | 44,840 | 15,841 |
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THE ECCLESIASTICAL PARISH OF THE PAROCHIAL CHURCH COUNCIL OF HOLY TRINITY WITH ST JOHN, MICKLEGATE AND ST MARTIN CUM GREGORY, YORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023
STATEMENT OF ASSETS AND LIABILITIES
| STATEMENT OF ASSETS AND LIABILITIES | |
|---|---|
| Cash and Bank Funds Virgin Money (formerly Yorkshire Bank} Barclays Bank NatWest Bank Cash Float Closing Creditors and Debtors Creditors Debtors Total Operating Assets Investment Assets Jacob's Well CCLA/CBF Investment Funds |
Unrestricted Designated Restricted Total Total Fund Fund Fund 2023 2022 £ £ £ £ £ 25,546 - - 25,546 5,689 - - - - 2,094 18,209 - - 18,209 8,037 817 - - 817 20 |
| 44,572 - - 44,572 15,840 |
|
| (1,364) - - (1,364) - 1,633 - - 1,633 - |
|
| 44,840 - - 44,840 15,840 |
|
| - 300,000 - 300,000 300,000 3,722 76,157 - 79,879 73,278 |
|
| 3,722 376,157 - 379,879 373,278 |
The attached notes form part of these financial statements.
Approved by the PCC on 10 April 2024 and signed on its behalf by Simon Askey (Chair)
and Lionel Stock (Treasurer)
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Notes to the Financial Statements
Basis of preparation
The financial statements of the PCC have been prepared in accordance with the Church Accounting Regulations 2006 using the Receipts and Payments basis. Bank balances are adjusted for cheques issued before the year end but not yet presented to the bank.
Fixed Assets
Fixed assets retained for church use are professionally valued on a quinquennial basis, most recently on 18 November 2019.
The assets on Trinity Lane (land and garages) The land and garages at Trinity Lane have been removed from the accounts and transferred to The Micklegate Ecclesiastical Trust by previous officers of the PCC. The validity of that transfer is contested by the current PCC.
Investments
The CCLA CBF Investment Funds are at valuation and represent 3,369 units at the start and end of the year.
Funds
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. The designated fund represents the activities of Jacob's Well, the church hall, income from property and investments. The restricted fund represents funds, donations or collections received for specific purposes
Unknown Expenditure
The item described as "Unknown expenditure" (£2,094) relates to the balance in the Barclays Bank account as at 31st Decenber 2022. The account was closed in the course of 2023 by previous officers of the PCC, and the present PCC has been unable to determine how the then balance was utilised.
| FURTHER ANALYSIS OF RECEIPTS | AND PAYMENTS | AND PAYMENTS | |||
|---|---|---|---|---|---|
| Receipts | Unrestricted | **Designated ** | Restricted | Total | Total |
| Fund | Fund | Fund | 2023 | 2022 | |
| £ | £ | £ | £ | £ | |
| a) Service Collections | |||||
| Gift Aided | - | - | - | - | - |
| Cash | 2,425 | - | - | 2,425 | 2,345 |
| Special Collections | - | - | - | - | - |
| Total at services | 2,425 | - | - | 2,425 | 2,345 |
| b) Voluntary Receipts | |||||
| Wall Box Donations | 2,159 | - | - | 2,159 | 2,526 |
| Regular Donations | - | - | - | - | - |
| Other Donations | 250 | 250 | - | ||
| 2,409 | - | - | 2,409 | 2,526 | |
| c) Investment & Property Income | |||||
| Interest, Dividends & Property Income | 413 | 11,103 | - | 11,516 | 11,207 |
| 413 | 11,103 | - | 11,516 | 11,207 | |
| d) Jacob's Well Income | |||||
| Letting Income | - | 8,926 | - | 8,926 | 9,457 |
| Grants | - | - | - | - | - |
| Bank Interest | - | - | - | - | - |
| - | 8,926 | - | 8,926 | 9,457 | |
| e) PCC fees | |||||
| PCC Fees | 1,061 | - | - | 1,061 | 729 |
| - | - | - | - | - | |
| 1,061 | - | - | 1,061 | 729 |
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| Payments f) Administration and Printing Costs: Cost of fundraising Hire refunds Photocopier hire and usage Admin and other Printing, advertising and communications g) Building: Holy Trinity: Insurance Gas Electricity Water General Maintenance Major Repairs and decoration Books and subscriptions Churchyard expenses h) Building: Jacob's Well: Maintenance and upkeep Cleaning Utilities Insurance Admin & refunds i) Building: St Martin cum Gregory: Maintenance Churchyard expenses j) Building: Trinity Lane garages: Electricity Maintenance Insurance k) Charitable giving PCC giving Giving from funeral service l) Music: Organist Choir Robes, books and subscriptions Organ maintainence and fees m) Staffing: Incumbents expenses Clergy cover fees Salaries, oncosts, pensions |
Unrestricted Designated Restricted Total Total Fund Fund Fund 2023 2022 £ £ £ £ £ 460 - - 460 135 20 - - 20 - 1,478 - - 1,478 1,727 - - - - 1,100 1,817 - - 1,817 4,810 |
|---|---|
| 3,775 - - 3,775 7,773 5,071 - - 5,071 4,170 4,386 - - 4,386 5,796 2,823 - - 2,823 2,139 135 - - 135 118 - 365 - 365 6,351 - - - - 6,689 - - - - 343 - - - - - |
|
| 12,414 365 - 12,780 25,606 - 234 - 234 4,896 - 1,541 - 1,541 1,252 - 6,335 - 6,335 2,632 - 1,837 - 1,837 1,731 - 1 - 1 502 |
|
| - 9,947 - 9,947 11,012 - - - - - - - - - - |
|
| - - - - - - - - - 119 - - - - 1,500 - - - - - |
|
| - - - - 1,619 - - - - 3,040 - - - - - |
|
| - - - - 3,040 420 - - 420 765 456 - - 456 - - - - - 500 - - - - 257 |
|
| 876 - - 876 1,522 - - - - - - - - - - 8,022 - - 8,022 21,257 |
|
| 8,022 - - 8,022 21,257 |
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Additional notes relating to the accounts:
A) The above two pages form a complete set of accounts. These have been prepared on a Receipts and Payments basis but adjusted for unpresented cheques and items paid in after the year end, but relating to the current year.
B) The CBF investment funds (CCLA) are at valuation and represent 3,369 units at the start and end of the year.
C) The properties referred to are professionally valued usually on a quinquennial basis. All properties were valued by our agent Savills between 2020 and 2022.
D) The land and garages at Trinity Lane have been removed from the accounts and transferred to The Micklegate Ecclesiastical Trust by previous officers of the PCC. The validity of that transfer is contested by the current PCC.
E) The unknown expenditure (£2,094) relates to the balance in the Barclays Bank account as at 31st December 2022. The account was closed in the course of 2023 by previous officers of the PCC, and the present PCC has been unable to determine how the then balance was utilised.
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Independent examiner's report on the accounts
Section A Independent Examiner’s Report
Report to the trustees/ Charity Name members of The Parochial Church Council of the Ecclesiastical Parish of Holy Trinity with St. John, Micklegate and St. Martin cum Gregory, York On accounts for the year 31 December 2023 Charity no 1176762 ended (if any) Set out on pages (remember to include the page numbers of additional sheets)
I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 31 / 12 / 2023 .
Responsibilities and As the charity trustees of the Trust, you are responsible for the preparation basis of report of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).
I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
-
accounting records were not kept in accordance with section 130 of the Act or
-
the accounts do not accord with the accounting records
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed: Date: 18/03/2024 Name: GUY BARAGWANATH Relevant professional FCA (ICAEW) qualification(s) or body (if any):
Address: 37-39 Westgate Thirsk YO7 1QR
October 2018
1
IER
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Section B Disclosure
Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).
Give here brief details of any items that the examiner wishes to disclose .
October 2018
2
IER
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