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2024-12-31-accounts

Registered Charity no. 1196073

The Parochial Church Council Of The Ecclesiastical Parish Of Woodhouse and Wrangthorn

Known as St Augustine's Church, Wrangthorn

Trustees Annual Report and Accounts

Year Ended 31st December 2024

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Contents Page

Page
Legal and Administrative Information 1
Trustee's Annual Report 3
Independent Examiners Report 6
Statement of Financial Activities 7
Statement of Financial Position 8
Notes to the Financial Statements 9

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Legal and Administrative Information

Reference

The Charity is called “The Parochial Church Council Of The Ecclesiastical Parish Of Woodhouse and Wrangthorn” also known as St Augustine's Church, Wrangthorn. The Church is registered with the Charity Commission for England and Wales and was registered on the 7th of October 2021. Prior to this the church was an excepted charity not required to register for charitable status with the commission.

Registered Charity Number

Registered Office

Website

1196073 St Augustine's Church Hyde Park Terrace Leeds LS16 1BJ https://www.wrangthorn.org.uk/

Parochial Church Council (PCC) Members and Trustees

Rev Elizabeth Woolf

Rev Adrian Smith

Rev Jasmine Barber Ann Johnson Rev Eve Ridgeway Rev Josh Lees

Rector

Incumbent (Resigned September 2024)

Curate

Warden Associate Rector Team Vicar

Elected members of PCC:

Charlotte Dixon Graham Hartney Janet Seabourne Toby Grasham

Treasurer

Co-opted members of PCC:

John Birkett James Hodson

Observer of the PCC:

Helen Roberts

1

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Legal and Administrative Information

Primary Bankers

Unity Trust Bank plc Four Brindleypace Birmingham B1 2JB

Independent Examiner

Nigel Wyatt BSC FCA Wyatt & Co Chartered Accountants 125 Main Street Garforth Leeds LS25 1AF

Administrative information

St Augustine’s, Wrangthorn is situation on Hyde Park Terrace, Leeds. It is part of the Diocese of Leeds within the Church of England. The correspondence address is: St Augustine’s, Wrangthorn, Hyde Park Terrace, Leeds, LS6 1BJ. The PCC is a body corporate (PCC Powers Measure 1956)

2

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Trustee's Annual Report

Aims and purposes

St Augustine’s Church, Wrangthorn (PCC) has the responsibility of cooperating with the Rector, the Reverend Elizabeth Woolf, in promoting the ecclesiastical parish, the whole mission of the Church, pastoral, evangelistic, social and ecumenical. The PCC is also specifically responsible for the maintenance of the Church Hall at St Augustine’s, Wrangthorn.

Objectives and Activities

The PCC is committed to enabling as many people as possible to worship at our church and to become part of our parish community at St Augustine’s, Wrangthorn. Our services and worship put faith into practice through prayer and Scripture, music and sacrament.

Achievements and Performance

The PCC offers a range of services during the week which the community find both beneficial and spiritually fulfilling. The services and activities which take place within the community of St Augustine’s, Wrangthorn are listed below:

North West Deanery Synod

St Augustine’s, Wrangthorn is a member of the Headingley Area Deanery Synod.

S t Augustine’s Wrangthorn Church Hall

The Church Hall at St Augustine’s, Wrangthorn is booked and used by various groups and organisations across the Parish. This income is used to support the expenditure and maintenance of the Church Hall building.

Pastoral Care

The church seeks to provide, spiritual, social, relational, and practical care and support to both members of the church and also those living in the parish and local community.

3

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Trustee's Annual Report

Mission and evangelism

Helping those in need is a demonstration of our faith. As a PCC there is a commitment to support 5 mission partners in areas of their mission. The 3 Mission Partners are: Kids Klub, Transformations Leeds and Unity in Action against Poverty. The Church has also supported the Zimbabwe Project Christmas 2024.

Ecumenical Relationships

St Augustine’s Wrangthorn works in partnership with other local churches, both within the parish and beyond.. We are part of a larger Team Ministry that includes St George’s and Holy Trinity Boar Lane.

Financial review

Total receipts were £158,633 of which was £45,272 was unrestricted voluntary donations, and £33,821 was restricted donations and grants which are detailed in the financial statements.

The planned giving through the standing orders and envelope scheme increased slightly. The gift aided donations increased although some of this was a late payment for 2023 gift aid. The income for the hall increased slightly, however the expenditure for the Hall rose due to the rise in heating, energy and water bills. Parish Share increased this year as well as facilities, utilities and insurance costs.

R eserves Policy

St Augustine’s Church Reserves Policy

Why it matters

A reserves policy explains to existing and potential funders, donors, church members, and other stakeholders why the PCC is holding a particular amount of reserves. A good reserves policy gives confidence that the PCC’s finances are being managed and can also provide an indicator of future funding needs.The Charities SORP1 requires a statement of a charity & reserves policy within its annual report. In addition, if a charity operates without a reserves policy,the Regulations require this fact to be stated in the annual report.

Why the PCC needs reserves

The PCC exists to fulfil its charitable objects and all its activities must relate directly or indirectly to fulfilling its purpose. The PCC raises funds from a both individual donors and grant-making bodies. Some of the funding received is restricted to specific purposes and the PCC is committed to complying with those restrictions.

In addition, the PCC needs reserves without any restriction which can be used at its discretion within the overall limitations of its charitable objects. These reserves are needed to ensure it operates efficiently and effectively in a planned and managed way without the need to significantly reduce activities unexpectedly or produce a shortfall on financial commitments, principally the Parish Share.

4

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Trustee's Annual Report

The PCC considers that a prudent reserves policy is to hold one year’s Parish Share plus 3 month’s expected expenditure not including the Parish Share.

Level of reserves

The PCC estimates that it needs to maintain to ensure it can continue its activities without having to plan for significant reduction in activities or face a shortfall on financial commitments. This amount is made of two parts; a conservative estimation for Parish Share and 3 months of expenditure not including The Parish Share.

The PCC will monitor the level of reserves to ensure the level remains appropriate.

1 Statement of Recommended Practice

2 The Parish Share calculation is currently under revision and a conservative over-estimation is warranted as the effect of the new formula has not yet been published.

V olunteers

We would like to thank all volunteers who work hard to ensure that the Church remains at the heart of the Parish Community of St Augustine’s, Wrangthorn. In particular to the Church Warden: Ann Johnson.

S tructure, governance and management

The Parochial Church Council is a corporate body establish by the Church of England. The PCC operates under the Parochial Church Council Powers Measure.

The method of appointment of PCC members is set out in the Church Representation Rules. At St Augustine’s, Wrangthorn the membership of the PCC consists of the Incumbent, Church Wardens and members elected by those members of the congregation who are on the electoral roll of the church.

The PCC members are responsible for making decisions on all matters of general concern and the 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 full PCC met 12 times during the year.

The trustees' annual report was approved and signed on behalf of the board of trustees by:

Elizabeth Woolf

Trustee:

Date: 19/06/2025

5

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Independent Examiners Report

I report to the trustees on my examination of the financial statements of St Augustine's Church, Wrangthorn ('the charity') for the year ended 31st December 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nigel Wyatt BSC FCA Date: 19/06/2025 Independent Examiner 125 Main Street Garforth Leeds LS25 1AF

6

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Statement of Receipts and Payments

2024 2023
Unrestricted Restricted Total Total
Funds Funds Funds Funds
Note £ £ £ £
Receipts
Giving 35,462 9,965 45,427 48,181
Fundraising 100 - 100 84
Hall income 9,769 - 9,769 6,847
Grants and SDF income 54,652 23,728 78,380 65,396
Other income 24,829 283 25,112 18,556
────────── ────────── ────────── ──────────
Total Receipts 2 124,812 33,976 158,788 139,064
────────── ────────── ────────── ──────────
Payments
Payments on charitable activities 3, 9 139,628 27,932 167,560 161,839
────────── ────────── ────────── ──────────
Total Payments 139,628 27,932 167,560 161,839
────────── ────────── ────────── ──────────
────────── ────────── ────────── ──────────
Net Receipts / (Payments) (14,816) 6,044 (8,772) (22,775)
────────── ────────── ────────── ──────────
Net Movement In Funds (Cash)
Total funds (Cash) brought forward 7 67,645 9,452 77,097 99,872
Transfers 3,762 (3,762) - -
────────── ────────── ────────── ──────────
Total Funds (Cash) Carried Forward 7 56,591 11,734 68,325 77,097
────────── ────────── ────────── ──────────
Funds Represented By
General (Unrestricted) 4,802 - 4,802 18,466
Designated funds 51,789 - 51,789 49,179
Restricted funds - 11,734 11,734 9,452
────────── ────────── ────────── ──────────
7 56,591 11,734 68,325 77,097
────────── ────────── ────────── ──────────

These financial statements were approved by the board of trustees and authorised for issue :

Name of Trustee:

----- Start of picture text -----
Elizabeth Woolf
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───────────────────────────────────────────────────

Signed on behalf of the Trustees:

----- Start of picture text -----
───────────────────────────────────────────────────
----- End of picture text -----

Date of approval:

19/06/2025

───────────────────────────────────────────────────

7

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Statement of Assets and Liabilities

As the accounts are prepared on a cash basis, there is no formal Balance Sheet or Statement of Financial Position. Instead a statement of assets and liabilities is outlined giving an indication of the charity's assets at the year end.

2024 2023
£ £
Current Assets
Cash at bank and petty cash 68,325 77,097
────────── ──────────
68,325 77,097

8

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

Basis of Preparation

The financial statements have been prepared on a cash basis when receipts and payments take place through the bank account or petty cash.

Assessment of Going Concern

Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern.

Fund Accounting

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have set aside resources for a specific purpose.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or the term of specific appeal, often know as a ‘special offering’ in the church.

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

Incoming Resources

All incoming resources are recognised once the charity has entitlement to the resources and the money has been paid.

Resources expended

Expenditure is recognised on a cash basis when payments have been made through the bank account or by petty cash.

Governance Costs

Include costs of the preparation and examination of statutory accounts, the costs of the trustees' meetings and cost of any legal advice to trustees on governance or constitutional matters.

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Taxation

The charity is exempt from tax on its charitable activities.

9

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

**2 ** Analysis of Receipts
Unrestricted Restricted Total funds
funds funds 2024
£ £ £
Giving
Standing orders 22,260 9,965 32,225
Envelope scheme 7,050 - 7,050
Cash collections 3,176 - 3,176
One-off gifts 595 - 595
Sum-Up giving 284 - 284
Legacy 2,098 - 2,098
────────── ────────── ──────────
35,462 9,965 45,427
Fundraising
External charity donations - - -
Talent table 100 - 100
────────── ────────── ──────────
100 - 100
Hall Income
Hall recurring lettings 9,019 - 9,019
Hall occasional lettings 750 - 750
────────── ────────── ──────────
9,769 - 9,769
Grants and SDF Income
SDF income 46,402 22,728 69,130
Grants 8,250 1,000 9,250
────────── ────────── ──────────
54,652 23,728 78,380
Other Income
Tower rental 9,750 - 9,750
Gift aid 10,141 - 10,141
Gift aid small donations scheme - - -
Church rental income 104 - 104
Building fund - - -
C@HPC 34 - 34
Bank interest 2,610 283 2,893
Transfer - - -
Miscellaneous 2,190 - 2,190
────────── ────────── ──────────
24,829 283 25,112
────────── ────────── ──────────
Total Receipts 124,812 33,976 158,788
────────── ────────── ──────────

10

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

2 Analysis of Receipts
Giving
Standing orders
Envelope scheme
Cash collections
One-off gifts
Sum-Up giving
Legacy
Fundraising
External charity donations
Talent table
Hall Income
Hall recurring lettings
Hall occasional lettings
Grants and SDF Income
SDF income
Grants
Other Income
Tower rental
Gift aid
Gift aid small donations scheme
Church rental income
Building fund
C@HPC
Bank interest
Transfer
Miscellaneous
Total Receipts
Unrestricted
funds
Restricted
funds
Total funds
2023
£
£
£
22,575
9,572
32,147
6,264
-
6,264
854
-
854
-
-
-
916
-
916
8,000
-
8,000
──────────
──────────
──────────
38,609
9,572
48,181
34
-
34
50
-
50
──────────
──────────
──────────
84
-
84
6,097
-
6,097
750
-
750
──────────
──────────
──────────
6,847
-
6,847
56,071
-
56,071
8,325
1,000
9,325
──────────
──────────
──────────
64,396
1,000
65,396
9,750
-
9,750
5,344
-
5,344
624
-
624
957
-
957
-
-
-
-
-
-
1,527
354
1,881
-
-
-
-
-
-
──────────
──────────
──────────
18,202
354
18,556
128,138
10,926
139,064

11

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

3 Payments On Charitable Activities by Fund Type

Parish share
Ministries & outreach
Facilities, utilities & insurance
Running costs
Other expenditure
Parish share
Ministries & outreach
Facilities, utilities & insurance
Running costs
Other expenditure
Unrestricted
funds
Restricted
funds
Total
funds
2024
£
£
£
22,848
-
22,848
14,839
-
14,839
45,151
27,932
73,083
56,440
-
56,440
350
-
350
139,628
27,932
167,560
──────────
──────────
Unrestricted
funds
Restricted
funds
Total
funds
2023
£
£
£
20,771
-
20,771
15,930
-
15,930
41,316
12,476
53,792
70,666
-
70,666
680
-
680
149,363
12,476
161,839

4 Volunteers

The church benefits greatly from the voluntary contributions of time and money by its formal members and regular attendees. Please refer to the trustee's report for further details about volunteer contributions in the organisation.

5 Independent Examination Fees

Fees payable to the independent examiner for:

Independent examination and preparation of the financial t t t

2024 2023 £ £ 840 872

12

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

6 Staff Costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

----- Start of picture text -----
|||| |---|---|---| |2024|2023| |£|£| |Wages and salaries|45,189|62,074| |-|-| |Social security costs| |Employer contributions to pension plans|3,168|4,196| |48,357|66,271|

----- End of picture text -----

----- Start of picture text -----
|||| |---|---|---| |The average head count of employees during the year was as follows:| |2024|2023| |Average Head Count|3|4|

----- End of picture text -----

No employees received employee benefits of more than £60,000 during the year.

7 Analysis of Charitable Funds

Unrestricted Funds

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |1 Jan 2024|Income|Expenditure|Transfers|31 Dec 2024| |£|£|£|£|£| |Unrestricted| |General|18,466|122,202|(139,628)|3,762|4,802| |18,466|122,202|(139,628)|3,762|4,802| |Designated| |Reserves (CCLA)|49,179|2,610|-|-|51,789| |-|-| |49,179|2,610|51,789| |Total Unrestricted|67,645|124,812|(139,628)|3,762|56,591| |Restricted Funds| |Building fund|9,452|33,976|(27,932)|(3,762)|11,734| |Total Restricted|9,452|33,976|(27,932)|(3,762)|11,734| |Total Funds|77,097|158,788|(167,560)|-|68,325|

----- End of picture text -----

13

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

Fund Descriptions

Designated Funds

Reserves (CCLA)

Building fund

Reserves ring fenced by the PCC to be spent in line with the PCC's PCC's reserves policy.li

Funds raised with a restriction by the PCC for maintaining and repairing the building, including the ongoing building project.

8 Related Party Transactions

There were no related party transactions which took place during the year (2023: £0).

Elizabeth Woolf is a member of St George’s PCC and Adrian Smith is a member of St Augustine’s Wrangthorn PCC. A number of financial transactions took place between the two organisations, the most notable ones relating to payroll as St George’s assists Wrangthorn in undertaking its payroll. All transactions that do take place are reimbursed to ensure the finances are kept separate.

14

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

9 Detailed Payments on Charitable Activities

Parish Share
Parish Share
Ministries & Outreach
Church@hypeparkcorner
Space
Community Engagement Wednesday
Students, Children & Youth
Training Support
Publicity
Mission & Outreach
Hospitality
Licenses
Music and Worship
Charity Donations
Resources for Church
Facilities, Utilities & Insurance
Building Project Design Feasibility
Utilities
Insurance
Supplies and Equipment
Repairs and Maintenance
Hall
Cleaning
Running Costs
Sunday Service Ministry
Staff Salaries
Staff & Clergy Expenses
Administration
Financial Administration
Office Administration
Unrestricted
funds
Restricted
funds
Total
Funds
2024
£
£
£
22,848
-
22,848
22,848
-
22,848
6,999
-
6,999
3,591
-
3,591
-
-
-
-
-
-
69
-
69
1,148
-
1,148
-
-
-
267
-
267
755
-
755
-
-
-
2,000
-
2,000
10
-
10
14,839
-
14,839
-
-
-
11,175
-
11,175
7,282
-
7,282
3,457
-
3,457
7,219
27,932
35,151
9,561
-
9,561
6,457
-
6,457
45,151
27,932
73,083
1,127
-
1,127
52,831
-
52,831
574
-
574
-
-
1,501
-
1,501
407
-
407
56,440
-
56,440

15

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

9 Detailed Payments on Charitable Activities

Other Expenditure
Miscellaneous
Total Payments
350
-
350
350
-
350
139,628
27,932
167,560

16

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

9 Detailed Payments on Charitable Activities

Parish Share
Parish Share
Ministries & Outreach
Church@hypeparkcorner
Space
Community Engagement Wednesday
Students, Children & Youth
Training Support
Publicity
Mission & Outreach
Hospitality
Licenses
Music and Worship
Charity Donations
Resources for Church
Facilities, Utilities & Insurance
Building Project Design Feasibility
Utilities
Insurance
Supplies and Equipment
Repairs and Maintenance
Hall
Cleaning
Running Costs
Sunday Service Ministry
Staff Salaries
Staff & Clergy Expenses
Administration
Financial Administration
Office Administration
Unrestricted
funds
Restricted
funds
Total
Funds
2023
£
£
£
20,771
-
20,771
20,771
-
20,771
4,323
-
4,323
2,239
-
2,239
-
-
-
-
-
-
71
-
71
819
-
819
-
-
-
1,777
-
1,777
1,264
-
1,264
267
-
267
5,170
-
5,170
-
-
-
15,930
-
15,930
612
-
612
13,480
1,000
14,480
8,346
-
8,346
269
-
269
9,017
11,476
20,493
3,078
-
3,078
6,514
-
6,514
41,316
12,476
53,792
666
-
666
68,634
-
68,634
-
-
-
-
-
-
285
-
285
1,081
-
1,081
70,666
-
70,666

17

St Augustine's Church, Wrangthorn

Year Ended 31st December 2024

Notes to the Financial Statements

9 Detailed Payments on Charitable Activities

Other Expenditure
Miscellaneous
Total Payments
680
-
680
680
-
680
149,363
12,476
161,839

18