The Parochial Church Council of St Paul's Church Ireland Wood and Tinshill
Registered in England and Wales Charity number 1177088
Report and Accounts for the year ended 31 December 2024
2024 Report and Accounts for the Parochial Church Council of St Paul's Church
Contents
| Page |
|---|
| 2024 Annual report 2 |
| Statement of Financial Activities 15 |
| Notes to the Accounts 18 |
| Independent Examiner’s Report 27 |
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2024 Annual Report Aim and purposes
St Paul's Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Mark Harlow, in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. The aim of the PCC is to provide a public benefit to the people of the parish and surrounding areas in the advancement of religion and the relieving of poverty. The PCC is also specifically responsible for the maintenance of the Church Hall, Jubilee Room and adjoining site. There is a staff team consisting of two Assistant Curates and 3 other staff positions (not all full-time) who support these aims and purposes in accordance with their role descriptions.
Objectives and activities
Overview
The PCC is dedicated to making worship at St Paul’s accessible to as many people as possible and fostering a strong parish community. We oversee worship across the parish and seek ways to ensure our services reflect and engage the diverse groups within our community. Our worship is a living expression of faith, centered on prayer, Scripture, music, and sacrament.
In planning our activities, we follow the Charity Commission’s guidance on public benefit, including its supplementary advice for religious charities. Our goal is to be a “Growing Community, Shaped by Jesus” to help people live out their faith as active members of our parish through:
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Worship and prayer , learning about the Gospel, encountering God, and deepening trust in Jesus.
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Pastoral and practical care , supporting those in need and strengthening community ties.
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Missionary and outreach work , reaching beyond our parish to serve others.
We recognize the importance of focusing on the local community, particularly in areas facing social disadvantage. The PCC remains committed to supporting those in need by working alongside other local organizations wherever possible.
To sustain this mission, we must also ensure the upkeep of St Paul’s Church and the Church Hall, preserving them as vital spaces for worship and community service.
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Resource Church and Strategic Development Plan
St Paul's has now completed a five-year Strategic Development Plan for renewal, adopted by the Diocese of Leeds to promote growth and church planting in the North of England. The PCC is now continuing with the objectives below and also now enjoys the benefits of a significant refurbishment of the church building in 2020 to meet these objectives. Our emphasis remains on children, families and the disadvantaged in our parish and environs.
The primary objective of the PCC is growth in five key areas:
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Discipleship – Creating a space to encounter Jesus and be shaped by Him. We seek to provide opportunities for learning, maturity in faith, worship, prayer, and service.
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Partnership – Serving as a welcoming hub where we collaborate with others working for the good of the community. We aim to connect those in need with those who can help.
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Influence – Building these connections that lead to transformation in people’s lives. We support community agencies, businesses, and new initiatives to help them grow and thrive. We look to see positive change for individuals, the community and society at large.
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Numbers – Sharing the good news of Jesus within our parish, networks, and neighborhoods. As more people engage with our space throughout the week, we aim to welcome and support individuals with diverse needs, including those new to faith.
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Generosity – Encouraging the growth of service, time, and resources to benefit both our community and the wider church, including sending out leaders to graft, plant or revitalize new or existing churches.
Achievements and performance
Growth in Discipleship, Numbers and Generosity
Worship and membership
The PCC provides a variety of services throughout the week and year, offering engaging worship, spiritual enrichment and community engagement, including seasonal celebrations. Regular Sunday worship now consists of two morning services: a formal Eucharist at 9:30 am, followed by an informal worship service at 11:00 am, which regularly has 5 different age groups for Children and Young People. A short fellowship time with tea and coffee takes place between the services. Attendance has been steadily growing, particularly at the second service. Additionally, a thriving Tuesday lunchtime Holy Communion service is followed by a shared meal. The PCC’s goal is to invite all parishioners to worship in a way that resonates with them.
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Currently, 127 parishioners are on the electoral roll. In 2024, our Worshipping Community comprised 62 children (ages 0-10), 22 young people (ages 11-17), 118 adults (ages 18-69), and 36 adults (70+), totaling 238 members. Average Sunday attendance includes 95 adults and 59 children and young people under 16.
Beyond our regular services, special services are also well attended. On Easter Day, 184 communicants participated, with a total of 205 people at the services. Christmas services, including Community Carols, Christingle, and Midnight Communion, drew significant attendance. Between Advent Sunday and December 23rd, we welcomed 657 attendees, plus an additional 270 from school services. On Christmas Day, 112 people attended, with 85 receiving communion.
In 2024, we celebrated 10 baptisms, 3 weddings, and held 1 funeral in the church. Our clergy also conducted 3 funerals elsewhere for parishioners.
Regarding stewardship, the number of regular givers through standing orders increased from 61 to 64 over the year. However, total giving remained stable, with contributions slightly decreasing from £135,326 in 2023 to £134,350 in 2024 (excluding Gift Aid), as detailed in the accounts.
Children and Young People
This is a significant part of our mission and ministry as a church.
Sundays
In 2024, a total of 100 children and young people were registered in Sunday groups or Youth Drop-Ins. As our numbers grow, we are also challenged to nurture healthy discipleship for both our children and our adult congregation.
To accommodate this growth, we now offer five different groups during the 11 AM service:
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2–4 years old
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School Years R–2
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School Years 3–4
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School Years 5–6
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School Years 7–9
Additionally, provision is made for babies in the foyer.
These groups provide a safe and welcoming environment where children can engage in activities, Bible stories, prayer, and encounter God. They also foster friendships and accommodate a range of additional needs.
We have been supporting young people in Year 10 and above as they take on active roles in serving within the church, and we are exploring further ways to support their discipleship journey.
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On average, 41 children attended groups each week, excluding those under 2, over 15, and those who attended the 9:30am service.
Drop In
In 2024, we launched a second Drop-In session, now offering separate groups for school years 5–7 and 8–11. While some attendees come from St Paul’s or other churches, most are not regular churchgoers. This space provides young people with a welcoming environment to play games, enjoy snacks, and build friendships.
Each week, we set aside time to explore aspects of faith, encouraging curiosity and open discussions. Attendance has steadily grown since we began, starting with just three participants in March 2023. Since introducing the Year 5–7 group in September 2024, average attendance has been seven for this group and eleven for the Year 8–11 group.
To better engage attendees, we have adapted our teaching materials for accessibility and organized social events to strengthen connections among young people.
Faith at Home
We are also continuing to explore ways to support parents and carers at home. One way we do this is by sharing resources such as Parenting for Faith , Worship for Everyone , Alive Family Worship , the New Wine Kids Bible App , and more. By providing these resources, we aim to show families that they have a wealth of tools available to help them teach their children about God and faith. Additionally, we ran a Parenting for Faith course to create a space for parents to reflect on how they disciple and nurture faith in their children.
Tots
St Paul’s Tots, our toddler group, meets on Wednesday mornings during the week in term time, with ‘out and about’ sessions during the school holidays. While not all parents or carers attend every session, the ministry has around 78 children registered in 2024, with an average weekly attendance of 30 children along with their parent or carer.
This free group provides a welcoming and supportive space for parents and carers, offering a safe environment for children to play while adults relax. Each week, St Paul’s Tots provides snacks, crafts, and a variety of toys, concluding with a simple and engaging Bible-based story and a time of singing.
The ministry is led by our children’s worker, supported by a team of dedicated volunteers who are all DBS-checked. The group is highly regarded in the community, with many new parents joining after hearing positive recommendations. Regular attendees often say it is their favorite toddler group because of its warm and welcoming atmosphere and the excellent space it uses.
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Staffing
Much of the coordination and delivery of our Children and Young People’s work has been led by our Children’s Worker, Millie Fry, and our Youth Worker, Lorissa Nwokedi, supported by a dedicated team of volunteers.
Our Children’s Worker will be stepping down from her role at the end of 2024, and our Youth Worker will be going on maternity leave in early 2025. In response, we are exploring the creation of a new Children and Youth Team Leader role, with a focus on building and developing teams of DBS-checked volunteers. We attempted a first round of recruitment in December 2024 but were unsuccessful in appointing.
Mission
The mission committee has continued to guide the support for our 6 mission partners both at home and abroad. The principle of tithing 10% of our regular giving, established in January 2019, has continued and we were able to give away £14,427 this last financial year. We give a regular sustainable amount to each partner which helps with their own budgeting, and where there is additional funds available we are able to give one-off gifts..
Donations go to four overseas and two local UK partners. Details of their activities are on a dedicated board in the church foyer and regular updates of their work are available and used in our intercessions. Members of St Paul’s also support a number of local charities such as the Leeds North and West Food Bank.
During the year our children and young people have organised cake sales at the morning service to raise money for specific additional equipment such as cataract replacements.
Specific Ministries
Baby Basics
2024 was yet another year of increased demand for the services that Baby Basics provides. We gave out 221 referrals (172 last year) supporting 225 children across Leeds. In 2024 we received a grant from The Sir George Martin Trust to provide 100 hospital bags for families in 2025. We have a strong core of volunteers with 9 regular weekly helpers. .
In addition, significant grant support has come from other churches (Chapel Allerton Baptists and Bardsey), Councillors through MICE and through LCCT and the Household Support Fund, as well as Save the Children and individuals.
We are very thankful for the allocation of space for storage and to pack our baskets, as well as the continued support of the congregation and staff team. As demand increases, we appreciate we needed more space and this has been provided by the church.
One of our midwives has said: ”As a referrer for the Teenage Pregnancy Team, I very much appreciate the hard work and care that goes into providing and making up the Moses
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baskets and starter packs, the group of woman I work with are always so grateful and are blown away with the beautiful baskets they receive, They are put together with so much love, It is a joy to collect them and even more of a joy dropping them off to the clients who are often in great need” Tracey Hanley (NHS Midwife)
Food Bank
Leeds North and West Food Bank has continued in our buildings. Unfortunately, economic circumstances are leading to a marked increase in the need for the Food Bank, and it is not unusual to feed more than 50 people in each session. There has also been the addition of the debt advice service, Money Buddies, first piloted at St Paul’s through support from the local councillors. This is now funded directly through Leeds North and West Foodbank.
Warm Welcome
Warm Welcome is a community meal which started in November 2022. Each week we offer a free hot meal, crafts and games. Warm Welcome is attended by approximately 45 people weekly and is supported by a team of 25 volunteers who help to host, cook, wash up, run crafts, set up and tidy away. It is a space where people come and enjoy community together over food, support one another and share life.
In 2024 we received a grant of just under £9000 from the UK Shared Prosperity Fund to be able to purchase additional tables and chairs, as well as a new catering freezer and fridge. These new items have made cooking and setting up easier for volunteers, as well as improving the space in which we meet. We have also received a small grant from Voluntary Action Leeds towards our running costs and we receive funding from the Household Support Fund to be able to support those living in food poverty.
Community Garden
St Paul’s Kitchen Garden was started in 2023 following approval by the PCC. It aimed to provide open sessions to the church and local community for building relationships, learning about gardening, sharing faith and growing food for volunteers and food charities.
In 2024 open sessions were run weekly from March to October. It was a difficult year for food crops with cool, dark and wet weather and significant problems with pests across the UK. A trickle of fresh food was supplied to the food bank but we were not able to donate crops to PAFRAS as in 2023. Circumventing this (and providing sessions regardless of weather) would require a greenhouse environment to raise seedlings.
The garden was run by two volunteers for most of the year, joined by a third in autumn. A couple of people associated with the church also visited on occasion, primarily for the social aspect. St Paul’s Kitchen Garden was advertised online, via foodbank and by leaflet drop which yielded prospective visits from would be volunteers. Despite warm welcomes, it was clear that these people would have difficulty working at ground level for health/mobility reasons or because of cultural dress and it seems this was too much of a barrier for anyone to return a second time.
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Finance of Garden Project
The garden was given a budget of £800 from the PCC in 2023 for start up equipment. In early 2023 a grant was received from the National Garden Scheme of £1218.62. Later a further donation of £1000 was received from a local business which backfilled the initial £800 startup budget from the church as per church policy and provided some money towards 2024. In total (over and above these two external grants) the church has spent £113.96 across the two years. The church now has gardening tools and equipment that remain available in the long term as a result of the project.
| Grants/bbf | Expenditure | End ofyear balance | Cost to church | |
|---|---|---|---|---|
| 2023 | £2218.62 | £1804.65 | £413.97 | £0.00 |
| 2024 | £413.97 | £527.93 | -£113.96 | £113.96 |
Small Groups
52 adults participate in 5 small groups that meet in homes on midweek evenings. In addition to these groups, many others are growing as disciples through various midweek gatherings, including Greenhouse (with a focus on mission), Warm Welcome (where the team prays as they serve), Monday Bible Study, Tots Prayer Group, Midweek Communion, the garden community, and other informal gatherings. Each group incorporates prayer, Bible study, and fellowship, though the balance of these elements varies. While participation in midweek evening groups has declined, overall engagement in midweek discipleship has increased.
Visiting
Some members of our parish are unable to attend church due to sickness or age so we also have a team of visitors who visit all church members who request it, to celebrate communion with them and bring them fellowship and prayer.
Other Opportunities to Participate
Other activity based meetings usually run by members of the church include Selah, a women’s group with a regular programme, a men’s group for occasional activities, a weekly evening Games Community and an Arts and Crafts group. We have also run one-off community events to build relationships within the church as well as the wider community around us. These have included, The Big Quiz, The Big Treat, Easter Eggstravaganza, Church BBQ and lunches, some of these events attracting over 300 people.
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Growth in Influence and Community Partnership
The church site is viewed by the community as a place to meet and organise significant community events. This year we have made healthy links with local Councillors, the Residents Association, healthcare providers, including social prescribers and independent groups, such as uIIIa, local Sports groups and Social Enterprises. Relationships with local Councillors continue to grow, and they are keen to support work at St Paul’s, as they see how we can benefit and support the local Community.
Staff, Administration and Buildings
The 5 year Strategic Development Programme, now finished, allowed the PCC to improve the church building, to resource an assistant curate to be trained in an appropriate environment; and to finance support staff.
For 2024, we now enjoy more fully the benefit of a better designed church building which can be heated appropriately. We have an administrator to support the vicar and the parish, a part time worker to run the ministry to Children and Families (left December 2024) and a full time Youth Worker (maternity leave early 2025). Two curates Bev and Dave Monck who were priested in 2023 have continued their valuable ministry, the intention is that they will lead a church plant in 2026.
Building Maintenance
As noted in the Quinquennial Inspection (on 16 May 2023) the church itself is in ‘very good condition’ and ‘well looked after by the PCC’, but the church hall complex needs extensive maintenance and repair which was roughly estimated to cost £132,000 over the next 5 years. These findings have spurred on the Building Committee to develop the Project described in the paragraph below.
In the meantime, during 2024, maintenance and minor improvements continued, including maintenance of heating systems, lightning protection, fire protection equipment and alarm, minor repairs and regravelling the car park.
Building Project
Our Building Committee has set out a vision for the whole site to become both a welcoming place for worship and an adaptable community hub. That vision has developed into an overall plan for work in stages as funding allows.
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The project will re-order the spaces to provide attractive, sustainable, and adaptable facilities to continue to support our varied activities for both church and community. The redesigned space will be accessible to all; warm and efficient in the use of energy; easy to maintain; and attractive and comfortable.
Key features of the full renovation are:
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New roof. Insulation of the ceiling. Solar panels.
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Raise the internal floor and remove stairs to make all areas accessible.
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Enhanced and expanded kitchens. Modern accessible toilets
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Adaptable spaces for groups for children and young people; for meetings; for consultation; for offices; for storage.
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Replace all windows. New lighting and heating systems
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New external corridor to improve access and safeguarding.
The congregation have now pledged £320,000 to this project and the Council have promised £100,000 also to the development, although a first phase of the project may require a total of £750,000.
Financial review
Total receipts on unrestricted funds were £211,318 (2023: £199,528) of which £134,350 was planned voluntary donations, and a further £27,443 was the associated Gift Aid tax relief. This regular income remains strong with the planned giving stable and the associated gift aid credit growing to £27,443 (2023: £26,093). Our income included a final grant of £24,780 (2023: £9,823) for strategic development from the Diocese.
This year £182,594 (2023: £180,999) was spent from unrestricted funds to provide the Christian ministry from St Paul's Church, including the contribution of £39,962 (2023: £40,000) to the Diocese as parish share which is designed across the Diocese to provide the stipends, pensions and housing of the clergy.
During the year the Warm Welcome group and ministry has grown, receiving £19,887 (2023: £20,406) in gifts and grants restricted for that purpose and spending £23,034 (2023: £14,749) with a Fund balance of £3,361 (2023: £6,508).. This is a similar profile to the Baby Basics ministry which has grown, receiving £13,318 (2023: £11,412) in gifts and grants restricted for that purpose and spending £7,938 (2023: £6,100) with a Fund balance of £6,346 (2023: £6,346). However, significant provision comes from additional generous gifts in kind.
In addition the significant sum of £159,528 has been received towards the new building project with a balance carried forward of £200,657. Our Community Garden Project also continues, balance carried forward £682.
Our total assets were up at £374,190 from £196,079 last year, of which £152,363 (2023: £123,639) is not restricted or designated and so counts as free reserve.
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Reserves policy
The PCC consider that there are 3 types of reserves, as follows: restricted reserves, designated reserves (of which there are now none) and unrestricted (or free) reserves.
Restricted reserves
These are reserves (donations received not yet spent) that were explicitly given for a specific purpose. In the case of St Paul’s this is now the funds given for three ministries: that for Baby Basics, for Warm Welcome and for our Community Garden and also for the new Building Project. See note 12 of the accounts for the full details. These reserves may therefore only be used expressly for the purpose they were made – the PCC cannot divert these funds to any other purpose.
Unrestricted reserves
These are reserves that arise from the donations made generally which the PCC is able to use for any purpose, consistent with the church objectives. The remaining unrestricted reserves are used by the PCC for general purposes and the PCC consider that a level of such free reserves should be maintained at least at the level of the next 3 months normal payments (excluding payments made from restricted funds). The current level of free reserves is £123,639 while the next three months payments are expected to be under £50,000. These reserves currently thus exceed the margin required by the policy.
Treasury policy
The PCC reviews cash in hand, at bank and invested to ensure that the funds are immediately available when required, but known surplus funds are invested wisely to give the best return consistent with management of the risk and only investing in ethical funds. Since the expected timescale for holding much of the current balance of cash, and indeed the balance of other funds, is less than one year, it is being retained on deposit or in deposit type Funds.
Payments policy
The PCC seeks to make all payments to third parties as they fall due or earlier and subject only to appropriate due diligence on the amount to be paid and clear communication with the third party.
Volunteers
Throughout 2024 there were 111 adults who volunteered in some capacity in the life of the church, 95 of whom are part of the church family. Several of our young people have also volunteered as part of different teams on Sundays and at events. This represents about two thirds of the church involved in volunteering in some capacity, many of whom are involved in several different areas of church life.
Very little of church life, mission and ministry would take place without the extent of volunteers involved. Every Sunday involves around 30 different volunteers as part of teams involved in children’s work, refreshments, prayer ministry, worship, tech, stewarding, reading,
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intercession. While serving as a volunteer is often hard work, it is encouraging to see how participation as a volunteer grows a sense of belonging to St Paul’s, relationships with others, and help develop skills, gifts and leadership.
Looking Ahead and Risks
The PCC review their strategic plans at least annually and 2024 was a significant opportunity to move into the planning and detail involved in the Phase 2 Building Project for the Church Hall part of the site. Expansion of the existing areas is anticipated for worship, growth of small groups, provision for those in need and both church and outside hire activities.
In 2024, some of the most significant advances have been in the obtaining of grants to allow our community engagement work to grow, and in extending the ages of children covered by our youth work. The youth work has grown through our own activity but also through the growth of those locally who are teenagers hungry to explore faith of their own initiative. The community plans will strengthen our existing relationships with Social Services and other agencies working in our area.
As we move into 2025, we hope to be able to deliver on a first phase of the Building Project. We will see a staff team equipped to support and sustain the mission and ministry of the church alongside the established and growing team of volunteers. We will also be working with the Diocese to develop specific plans for a Church Plant led by Bev and Dave Monck which may include some financial resourcing.
The PCC carefully consider potential risks and in our current circumstance two risks predominate. The first is reputational risk which is the first priority for the PCC and managed by attention to Safeguarding and DBS checking. The second risk is to successfully communicate and operate with a growing number of church members as the growth in numbers of itself creates challenges in cohesion and communication.
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. The PCC is a Registered Charity.
The method of appointment of PCC members is set out in the Church Representation Rules. At St Paul's the membership of the PCC consists of the incumbent (our vicar), two assistant curates, 2 churchwardens, 1 diocesan synod representative, 2 deanery synod representatives, although we do currently hold a couple of vacancies, plus 8 members elected by those members of the congregation who are on the electoral roll of the church.
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We also have 2 ex-officio members: acting as Treasurer and PCC Secretary. All those who attend our service s/ members of the congregation are encouraged to register on the electoral roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish, including deciding on how the funds of the PCC are to be spent. New members receive initial training into the workings of the PCC.
The PCC has a number of committees to assist in different aspects of parish life. The committees are a Standing Committee as required by the PCC Measures, a Finance Committee, a Mission Committee and a Building Development Committee.
Administrative Information
St Paul’s Church is the parish church for the parish of Ireland Wood and Tinshill as part of the Diocese of Leeds within the Church of England. The correspondence and working address is St Paul’s Church, Raynel Drive, LEEDS, LS16 6BS. The website is www.stpaulsirelandwood.org.uk. The registered charity number is 1177088.The Vicar is Rev. Mark Harlow of St Paul’s Vicarage, Raynel Drive, LEEDS LS16 6BS. The office phone is 0113 267 5567.
PCC members who were serving at the end of 2023 are as follows:
| Wardens: ● Mrs Eleanor Benson Elected May 2024 |
|---|
| ● Mr Rob Govier Elected May 2024 |
| Representatives on Diocesan Synod (elected by the Deanery): |
| ● Mr Roger Lazenby Elected 2018 |
- Representatives on Deanery Synod: ● Mr David Jackson Elected May 2023 ● Mr Rupert Madeley Elected May 2023
Elected Members to the PCC:
| PCC members | PCC committees / roles | Elected |
|---|---|---|
| Eleanor Benson | Vice chair, church warden Standing committee Building committee |
Elected 2024 |
| John Betts | Finance committee | May 2023 |
| Sarah Denner | Parish Safeguarding Officer | May 2024 |
| Barbara Eykel | Mission Committee | April 2022 |
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Rob Govief DeKwty warden, stsndin a)air. Stsnding tomrnittee 2023 Mark Harkny November 2017 Roger Lazenby Lyeanery rep Stsndin commiitee Deanery rep Rupert Madeley May 2023 lan Newham Treasurer May 2024 Sarah Ayers Buildin8 cornmittee PeN>nnel committee Deanery rep April 2022 David Jackson May 2023 Bev Mon( Curnte, Stsnding committee June 2022 Dave Monck Curate. Stsndlng committee June 2022 Anna Honour CcH)Pted January 2024- Elected Mark Chadwick Personnel committee Elected May 2024 Nick Fry Church worden Retired May 2024 Bankers.. Virgin Money ,370 Harrogate Rd. Moortiywn. L13 LS17 6QA In$urer. Ecxlesiastwl InsurW, Beaufort House, 8runswic* Road. Gloucester. GL1 1JZ Independent Examiner.. M Threlfrall. Four Accountancy, 4 TinshiN Ln. Leeds LS16 7AP Signed on behalf of Ihe PCC on 3rd April 2025 by Mark Harfthy, Chair of the PCC 14
ST PAUL’S CHURCH IRELAND WOOD AND TINSHILL Charity reg. no. 1177088
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
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Statement of Financial Activities: Year ending 31.12.2024
| Note Incoming resources Income from: Donations and legacies 2 Charitable activities 2 Other trading activities 2 Investments Total Resources expended Expenditure on: Raising funds 3 Charitable activities 3 Church Administration 3 Total Net income before investment gains/(losses) Net movement in funds Transfers Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds Designated funds Restricted funds Total funds 2024 Prior year 2023 £ £ £ £ £ 190,804 26 192,707 383,538 185,511 898 - - 898 29,456 16,114 - - 16,114 16,631 3,502 - - 3,502 1,790 |
|---|---|
| 211,318 26 192,707 404,051 233,387 |
|
| - - - 786 176,098 5,246 38,100 219,444 201,408 6,496 - - 6,496 11,463 |
|
| 182,594 5,246 38,100 225,940 213,658 |
|
| 28,724 (5,220) 154,607 178,111 19,729 28,724 (5,220) 154,607 178,111 19,721 - (47,755) 47,755 - - 123,639 52,975 19,465 196,079 176,349 |
|
152,363 - 221,827 374,190 196,079 |
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Balance Sheet at 31.12.2024 fte$¢ted Totsl thls Total last nds vear funds Fixed assets Tangible assets Current assets 676 676 188M43 188 684 163 509 7.744 sh at bank and lfi hand Credhors: amounts falllng due within <m Year 13315 L178 14WJ3 17222 15 221 374,1 196 Total o55etsless curtnt 151363 22W7 374.190 196JJ79 Credlt¢)rs: amounts talllnq due after one ar Total net assets or11alitIeS 22127 3741 196M79 Funds of the Charlty Restricted funds Deslgnated funds Unrestricted funds Totryifvnd5 li li 221A27 221027 19A65 52,975 15 503 Signed by 2 trustees on behalf of all the trustees Date 17
1. Basis of accounting
The Parochial Church Council of St Paul’s Ireland Wood (the PCC) constitutes a public benefit entity as defined by FRS 102.
The accounts have been prepared under the Charities Act 2011 and 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) 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 accounts have been prepared under FRS102.
The PCC have a policy of carrying free reserves equal to the expected administrative expenses for the next 3 months (see note 12). In addition, they have considered the budget for 2025, and the cash flow forecast for the next 12 months. The unrestricted funds (over £150,000) together with regular donations are sufficient to cover the expected costs of running the church activities for a period of 12 months from the date of signing and so they are prepared on a going concern basis.
1.2. Income Recognition
Income is included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, provided it is reasonably certain that the PCC will receive the resources and the monetary value can be measured with sufficient reliability.
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses.
Grants, Donations and Legacies
Grants and donations are only included in the SoFA when the general income recognition criteria are met. Legacies are included in the SoFA when receipt is probable, that is, when there has been grant of probate, the executors have established that there are sufficient assets in the estate and any conditions attached to the legacy are either within the control of the charity or have been met.
Tax reclaims on donations and gifts.
Gift Aid receivable is included in income when there is a valid declaration from the donor and a claim has been made to HMRC (Claims are made in March and November). At 31[st] December 2024 donations had been received on which £8,716 (2023: £4,386) is estimated to be reclaimed in gift aid but which had not yet been accounted for. Any Gift Aid amount recovered on a donation is considered to be part of that gift and is treated as an addition to the same fund or funds as the initial donation unless the donor or the terms of the appeal have specified otherwise.
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Volunteer help
The value of any voluntary help received is not included in the accounts, but the work of volunteers is described in the annual report of the PCC.
Settlement of insurance claims
Insurance claims are only included in the SoFA when the general income recognition criteria are met and are included as an item of other income in the SoFA.
1.2 Assets
Consecrated and benefice property
Consecrated and benefice property of all kinds is excluded from the statutory definition of 'charity' by Section 10(2) (a) and (c) of the Charities Act 2011 and for this reason such assets are not capitalised in the financial statements. This applies to the church building and also the Church Hall, Cottage and grounds around the church building, none of which are owned by the PCC. All expenditure incurred during the year on the buildings and fixtures and fittings, whether maintenance or improvement, is therefore expensed as soon as it is paid even though benefit will be gained from this expenditure over many future years.
Tangible fixed assets for use by PCC
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. Moveable furnishings and other equipment for use by the PCC are depreciated on a straight-line basis over 4 years, except for items paid for by specific grants which have been fully received and spent.
1.3 Funds
Restricted Funds
These are funds that must be spent on restricted purposes and details of the funds held and restrictions provided are shown in the notes to the accounts.
Endowment Funds
There are no endowment funds
Designated Funds
These are funds which are from time to time designated for a purpose by the PCC and there are no designated funds at the end of 2024.
Unrestricted Funds
These represent the remaining funds of the PCC that are available for spending on the general purposes of the PCC, including amounts designated by the PCC as fixed assets for its own use or for spending on a future project.
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2. Income
| Notes Income from: Donations, Grants and Legacies Unrestricted Funds Planned Giving Tax Recovered (Gift Aid) Collections & Other Giving Donations and Special Collections SDP Grant: Operating Costs Total Donations Other Charitable Activities Total Books, Events, and other income Other Trading activities Use of Church Hall Cottage Rent Total Investment Income Bank Interest Total Unrestricted Designated Fund 11 Building Project (designated) Restricted Funds 11 Hall Building Project (restricted) 11 Warm Welcome (including grants) 11 Garden Project 11 Baby Basics (including grants) Total Restricted Total Receipts |
2024 2023 134,350 135,326 27,443 26,093 1,527 4,454 1,733 2,049 24,780 9,823 |
|---|---|
| 189,833 177,745 |
|
| 2,062 3787 6,321 6,606 9,600 9,600 |
|
| 15,921 16,206 |
|
| 3,502 1,790 |
|
| 211,318 199,528 |
|
| 26 - 159,502 - 19,887 20,253 - 2,195 13,318 11,412 |
|
| 192,733 33,859 |
|
| 404,051 233,387 |
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3. Payments
| Notes Cost of Raising Funds Total Cost Cottage expenses and repairs Charitable Activities 4 Parish Share Mission Donations Other Donations Clergy and Staff Expenses Services, Ministry and other donations Church running expenses Church Repairs Church Hall running expenses Church Hall repairs Hospitality and refreshments Special Events: Community Youth and Young People Ministry Youth. Children and Families Staff Training Depreciation Total General Funds Church Administration Office Staff Cost 5 Other Office Costs Total Administration Other Funds Building Project (designated) Hall Building Project (restricted) Baby Basics (restricted) Warm Welcome (restricted) Community Garden (restricted) Total Other Funds Total Payments |
2024 2023 |
|---|---|
| - 871 |
|
| 39,961 40,000 15,590 14,427 407 176 336 1,228 7,489 6,115 21,800 21,133 907 3,180 12,601 11,399 1,880 3,120 4,026 2,848 1,096 1,040 5,363 2,437 44,099 29,241 - 2,355 - 11,463 |
|
| 154,554 150,661 |
|
| 21,544 24,962 6,496 5,474 |
|
| 28,040 30,436 |
|
| 5,246 10,025 6,600 - 7,938 6,100 23,034 14,749 528 1,785 |
|
| 43,346 32,659 |
|
| 225,940 213,667 |
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4. Parish Share
For 2024 our Parish Share was requested as £39,961 which has been paid in full monthly.
5. Other Office Costs
| . Other Office Costs | |
|---|---|
| Office IT/Phone/Website Advertising Photocopying and Stationery Accountancy Bank, SumUp and Payroll Charges Total Office Costs |
2024 2023 1,995 2,555 484 590 1,702 1,667 396 360 1,918 302 |
| 6,496 5,474 |
6. Paid employees
In 2024 the PCC had three paid employee roles. This approximates to 2.6 full time equivalents (FTE) at the end of the year. At the start of the year one of these positions has been filled by a contract member of staff until a permanent member of staff was recruited. The total salaries paid were £52,917 and contract costs £10,041 (2023: £52,777) including contract payments. Social security cost was zero and pension costs £1,588 (2023: £1,426). No member of staff has received over £60,000 in any year.
7. Pensions
The PCC participate in a defined contribution pension scheme with NEST (National Employment Savings Trust) for the purpose of meeting auto enrolment requirements. This requires a contribution rate of 5 per cent of salary from the employee and 3 per cent of salary from the employer. During the year one employee joined, and we ended the year with 3 active members. £1,588 (2023: £1,426) of employer contributions were made. In 2023 3 employees had continued their membership but with one leaver towards the end of the year.
8. Assets
The PCC has no fixed assets of value apart from furniture and equipment for use by the church. The church building is owned by the wider Church of England. The ownership of the Church Hall buildings, the Cottage and the associated land were transferred from the Leeds Church Extension Society to the Diocese of Leeds on behalf of the wider Church of England during the year. The PCC has free use of those buildings and any income they generate in perpetuity while also having the responsibility of maintenance.
The PCC owns various office equipment and other moveable plate and furniture. Items acquired before 2023 are fully depreciated and historic plate is not valued as no items have significant value.
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The Church Hall is used for church activities and is also let on an occasional basis for other activities at times when not required for church activities or ministries. The income raised was £6,321 (2023: £6,606). The maintenance costs, utilities and other expenses were £12,601 (2023: £11,399) and the cost of repairs and renewals was £1,880 (2023: £3,120).
During 2024 some kitchen equipment has been installed in the Hall fully paid for by a grant. In these circumstances these assets have written off immediately. In 2020 the PCC acquired chairs, audio visual equipment, a dishwasher (all part of the Building Project) and a photocopier. These items have now been fully depreciated over 4 years.
| Assets c/f New assets Cost of assets Depreciation b/f Depreciation charged in year Total depreciation Net Asset Value |
2024 2023 49,855 49,855 - - |
|---|---|
| 49,855 49,855 |
|
| 49,855 38,392 - 11,463 |
|
| 49,855 49,855 |
|
| - - |
Total tangible assets at end 2024 therefore remain completely written off as at the end of 2023.
9. Debtors and prepayments
The PCC had trade debtors at the end of 2024 of £676 (2023: £7,744, which included a delayed grant payment of £7,000). The total debtors are therefore £676.
10. Creditors and accruals
The PCC had creditors of £14,493 this year, falling due within 1 year, and £17,222 at the end of 2023, as noted below.
| Creditors due (within 1 year): Overpaid Gift Aid Outstanding Invoices Special Donations Accountancy Fee accrual |
2024 2023 9,664 9,664 4,433 7,136 - 62 396 360 |
|---|---|
| 14,493 17,222 |
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11. Funds
There are no Endowment Funds
Restricted and Designated Funds
There are 4 restricted funds held at the end of 2024 and one designated fund which was closed during the year. The income and expenditure of these funds taken together is set out in the table below. With summary figures for the prior year below that.
The detail of each restricted fund is described in the following sections fund by fund. The designated fund is detailed under the Building Fund section below as the PCC made the sum in it restricted during the year.
Prior Year (2023)
| Fund Name | Balance b/f 1.1.2023 |
Income | Expenditure | General Fund Transfer |
Balance c/f 31.12.2023 |
|---|---|---|---|---|---|
| Baby Basics | 6,436 | 11,412 | (6,100) | - | 11,748 |
| Warm Welcome | 851 | 20,406 | (14,749) | 153 | 6,508 |
| Community Garden | - | 2,995 | (1,785) | 800 | 1,210 |
| Total Restricted Funds | 7,287 | 34,813 | (22,634) | 953 | 19,466 |
11.1 Warm Welcome
Warm Welcome was started as an initiative to provide a warm space and other activities to those suffering due to the cost of living and heating crisis. This now continues and also provides a welcoming community for any in need.
| Balance b/f 1.1.2024 |
Income | Expenditure | Balance c/f 31.12.2024 |
|---|---|---|---|
| 6,508 | 19,887 | (23,034) | 3,361 |
Grants have been received for the general purposes of this initiative through OPAL for Welcome Spaces, from the Household Support Fund twice and for the purchase of kitchen equipment from Leeds Council also. The Uniform Exchange which operates as part of this initiative received grants from Leeds Council for rent for storage and also from SBS and MICE money.
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11.2 Baby Basics
Baby Basics funds are held for the purpose of supporting the Baby Basics ministry which was started in 2018.
| Balance b/f 1.1.2024 |
Income | Expenditure | Balance c/f 31.12.2024 |
|---|---|---|---|
| 11,748 | 13,317 | (7,938) | 17,127 |
Grants have been received from Leeds Christian Community Trust 3 times, including from the Household Support Funds. Leeds Council MICE money have given a grant, as have Chapel Allerton Baptist Church, Bardsey Church, Save the Children and the Sir George Martin Trust. Individual Donations of £2,480 have also been received.
11.3 Community Garden
The Community Garden was started in 2023.
| Balance b/f 1.1.2024 |
Income | Expenditure | Balance c/f 31.12.2024 |
|---|---|---|---|
| 1,210 | - | (528) | 682 |
11.4 Building Project
| 11.4 Building Project | |||||
|---|---|---|---|---|---|
| Fund Name | Balance b/f 1.1.2024 |
Income | Expenditure | Fund Transfer | Balance c/f 31.12.2024 |
| Building Fund (Designated) |
52,975 | 26 | (5,246) | (47,755) | - |
| Hall Building Fund (Restricted) |
- | 159,502 | (6,600) | 47,755 | 200,657 |
| Total Building Funds | 52,975 | 159,528 | (11,846) | - | 200,657 |
The PCC is working on plans to update and develop the buildings on the church site in the light of growth of activity and the strategic aims of the PCC to become a hub for the community and young people. Initial design work started in 2023 when a sum of £50,000 was designated from general reserves. During 2024, plans and consultation have progressed and an appeal to the congregation of the church led to £320,000 in pledges (and estimated Gift Aid) being made. By the end of the year £159,502 of the pledged money was received including Gift Aid claimed.
The balance of funds restricted to be used for this building development and refurbishment is thus £200,657 which will be enhanced by the satisfying of further pledges during 2025, a grant promised from Leeds Council of £100,000 and other grants yet to be applied for.
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12. Reserves
After taking account of the restricted and designated funds the balance of funds (after fixed assets) available to the PCC for general expenditure or other purposes was £152,363 (2023: £123,639). The PCC policy is to hold at least 3 months normal expenditure as a reserve. This amount is under £50,000 demonstrating a significant free balance.
13. Trustee remuneration and benefit
In 2024 the PCC paid no remuneration or benefits to any PCC member. However, remuneration and pension contributions totalling £17,914 (2023: £16,200) were paid to a connected person, namely Millie Fry, who is the wife of Nick Fry (one of the churchwardens for the early part of the year) in her part time role as worker with Children and Families. Her appointment from September 2021 was agreed unanimously by the PCC and the amount has been paid under the legal authority of the PCC General Measures, with the agreement of the Charity Commission to the employment and appointment process confirmed on 25[th] October following our application of 2[nd] September 2021
14. Trustees' expenses and other payments
Expenses have been paid to three members of the PCC, Rev. Mark Harlow in the normal pursuit of his activities as the vicar of the church and also Rev. Bev. Monck and Rev Dave Monck as curates in the parish. The total amounts paid in the year are £709 (2023: £360) . These expenses are for travel and subsistence and business telephone usage and include their share of a Christmas staff lunch. In addition, a contracted sum of £400 for counselling services to the disadvantaged has been paid to Beth Madeley in a professional capacity, who is the wife of Rupert Madeley, one of the trustees, as agreed unanimously by the other trustees.
15. Fees for examination of the accounts
A fee of £396 is estimated to be paid in 2025 to the independent examiner for statutory external scrutiny of the accounts and other services in respect of 2024.
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Independent examinerfs report to the Parochial Church Council of St Paul"s Church. Ireland Wood. Leeds LS16 6BS Thi5 report on the FinarKial Statements of the Church Counol of St Paul"s Church. IrelaThl Worml. Leeds 16. (the PCCI for the year ended 31 December 2024. whith are set oul on the preceding eleven pages. is n respect of on examinatM)n carrnd (Art in actor(18nc wlth the Church ntirwj Regulations 2( I'thè R8gulab'ons'} and sec1 43 of the Charili8s Act 1993 I'the Act'l. Respectlve rnsponslbllhles of tho PCC and the Irbdependont ernIn A% membèts ofthe PCC you are responsible lor the preptran ofthe Financial Stslements., you rmsi(kr that the audit requirement of the Regulations and SeCn 43121 of the Ad do not apply. 11 is my responsibilty lo issue this reFxi on those Financial RegulalKJns in nce with the temis of th8 Regulatiorts. Basis of this roport My ?xaminalKffi was caled out in with the Goner81 Di01(8 givan by the Charity Commission under section 43{7llbl of the NLt and to be l(yJnd in the Church Guidance. 2006 editson. issued by thè Financ8 DNisK)n ol the Archbishops, Councxl. That èx8min81i(M) indudes 8 vIeW of the accounting roecds képl by lh6 PCC and 8 compartson of thè Financial Statements th th¢)se It a150 Includès ¢onsKlering any unusual items or disclosur8s in thè Financial Stslements, seeking 8xp18n81ions from Yr as trustees concwning matters. prwdur6s und8rt8k8n th) not provid8 811 the evidence thal K4rJuld be wuired in an a111. and ¢(Kts8qnyY I do not express an audit opinion on the vlow given by the Fin8noal Slalemenls. Ind•pend•nt examlnorfs statement In connecbon wilh my examination. no maltef has come to my alteniKffl: whlch glves me rnasonatAe cause to bglbgve that In any matetlal resFecI the requirements {al to kèep actountsng re(xJrds in accordance with SeCn 41 of the kt and Ib) to ptrepare Finarfial Statements. whK wilh the aXntirva r)rdS and c£npty wth requIremts of Ihe Acl aTrJ the Regulalions hgv8 not baan or 121 to which. in my opinion. attentiC should b8 drawn in order to anablg a rxoper UndelandIng of Ihe Finawal Statements to be reached. Indepèndent Examiner Date / gozc M Thrdfall