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2024-12-31-accounts

St Paul’s Church, Jewellery Quarter

Annual Report and Financial Statements for the year ended 31 December 2024

1

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

PCC report 2024

PCC membership: The Revd. David Tomlinson (Vicar); The Revd. Conan Chitham (Associate priest); Ms. Catherine Myerscough (church warden); Mr Timothy Pearce (church warden); Ms. Aphra Hiscock (elected lay member); Mr Alan Groucott (elected lay member); Ms Rosemary Rock.

In 2024, the PCC met eight times. The PCC continues to raise money to “replace the roof” and is represented on the fundraising team by the Vicar who is hopeful that the work can begin in 2026. In a related development, the Advisory Team became a Charitable Incorporated Organisation entitled “Friends of St Paul’s in the JQ” that aims to financially support maintenance and development of the building.

Besides the roof, a number of other fabric issues have needed attention, including the Boxed Pews, the grating in the central aisles, the plaster above the North Door, and the lighting and heating in the office. The latter was partly funded by a grant from the Church of England’s Quick Wins Scheme aimed at helping churches move towards Net Zero. The PCC has also paid for the motor in the organ to be fixed.

The Persian Community continues to enrich our common life, with a steady stream of new people joining the church, attending worship and the weekly Bible Study on Zoom. A confirmation service in January when 18 candidates were presented to Bishop Anne, along with some participants on the diocesan local ministry pathway course devised especially for Farsi speakers, are markers of this work’s fruitfulness. In March, we celebrated the Nowruz with a party with Iranian food and music.

Our church’s worship continues to develop with the introduction of a new service book for Lent and Advent, and a responsorial psalm between the readings. The weekly Bible Study has been supplemented by a number of four-week in-person courses.

The PCC undertook a policy review, and updated a number of them at its November meeting, including Equal Opportunities, Domestic Abuse, Dignity at Work, and Disciplinary.

The PCC was pleased to pay £6,000 towards Common Fund in 2024 and to play its part in the diocesan strategic plan, People and Places, by participating in the initial event for our Oversight Area, along with the other churches (St John and St Peter, Ladywood; St Alban the Martyr, Highgate; and St Martin in the Bullring). The Vicar continues to enjoy contributing to the wider life of the Diocese by chairing the Trustees of its community regeneration arm, Thrive Together Birmingham, and facilitating an Action Learning Set for the Diocesan Children and Family Mission Enablers.

David Tomlinson The Vicar and Chair of the PCC 4[th] March 2024

2

Independent Examiner’s report to the trustees/members of The PCC of Jewellery Quarter, St Paul’s

I report on the accounts for the year ended 31[st] December 2024 which are set out on the following pages.

Respectve responsibilites of the Trustees and Independent Examiner

The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under Section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility

Basis of Independent Examiner's Statement

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

Independent Examiner's Statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in any material respect:

I 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: 13[th] March 2025

Stephen Hendy For and on behalf of Data Developments, Wolverhampton WV1 1HT

3

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

Statement of Financial Activity - 2024

Statement of Financial Actvity - 2024
Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
funds
Prior
year
total
funds
Receipts
Voluntary income
Actvites for generatng funds
Investment income
Church actvites
Total income
Payments
Church actvites
Costs of generatng funds
Total expenditure
Net income / (expenditure) resources
before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluaton, fxed assets,
charity's own use
Net movement in funds
Reconciliaton of funds
Total funds brought forward
Total funds carried forward
Represented by
Unrestricted
General Fund
Designated
Building Development Fund
Organ Fund
Parsonage Fund
Refreshments Fund
61,547
-
64,889
-
126,436 66,837
695
-
9,024
-
9,719
5,636
469
-
391
-
860
68
32,584
-
695
-
33,279 18,986
95,295
-
74,999
-
170,294 91,526
45,896
-
35,188
-
81,084 85,574
4,313
-
698
-
5,011
2,127
50,209
-
35,886
-
86,095 87,701
45,086
-
39,113
-
84,199 3,825
-
-
-
-
-
115
-
-
-
-
-
(115)
-
-
-
-
-
748
-
-
-
-
-
-
45,086
-
39,113
-
84,199 4,573
39,590
7,003
70,947
-
117,541 112,967
84,676
7,003
110,060
-
201,740 117,541
84,676
-
-
-
84,676 39,590
-
7,128
-
-
7,128
7,128
-
(143)
-
-
(143)
(143)
-
-
-
-
-
-
-
19
-
-
19
19

4

Restricted
Agency collecton - - 525 - 525 -
Building Development Fund - - 26,754 - 26,754 26,754
Community Fund - - 10,263 - 10,263 10,826
CWExpense - - (64) - (64) 193
Fabric - - 20,668 - 20,668 20,568
Raise The Roof Fund - - 87,047 - 87,047 13,451
St Martn's Trust - - (1,819) - (1,819) (1,819)
St Martn's Trust - Admin / Events Roles - - (28,394) - (28,394) (876)
St Martns Trust - Cleaning - - (3,586) - (3,586) 218
St Martns Trust - Ofce Expenses - - - - - -
St Martns Trust - Organist - - (1,380) - (1,380) 880
St Martns Trust - Photocopier - - (9) - (9) 697
Transforming Church - - 53 - 53 53

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

Balance Sheet (Summary)

Balance Sheet (Summary)
As at
31/12/2024
As at
31/12/2023
Fixed assets
Current assets
Debtors
Cash At Bank And In Hand
Liabilites
Creditors: Amounts Falling Due In One Year
Net current assets less current liabilites
Total assets less current liabilites
Liabilites
Total net assets less liabilites
Represented by
Unrestricted
Unrestricted - General Funds
Designated
Designated - Building Development Fund
Designated - Organ Fund
Designated - Refreshments Fund
Restricted
Restricted - Agency collecton
Restricted - Building Development Fund
Restricted - Community Fund
Restricted - CWExpense
Restricted - Fabric
-
-
1,084
1,084
200,788
116,937
201,871
118,021
131
480
131
480
201,740
117,541
201,740
117,541
-
-
201,740
117,541
84,676
39,590
7,128
7,128
(143)
(143)
19
19
525
-
26,754
26,754
10,263
10,826
(64)
193
20,668
20,568

5

Restricted - Raise The Roof Fund
Restricted - St Martn's Trust
Restricted - St Martn's Trust - Admin / Events Roles
Restricted - St Martns Trust - Cleaning
Restricted - St Martns Trust - Organist
Restricted - St Martns Trust - Photocopier
Restricted - Transforming Church
Fund Totals
87,047
13,451
(1,819)
(1,819)
(28,394)
(876)
(3,586)
218
(1,380)
880
(9)
697
53
53
201,740
117,541

Approved by the PCC on ………………………….. 2025 and signed on its behalf by:

………………………………………… ………………………………………….

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

Statement of Assets and Liabilities (by code)

Statement of Assets and Liabilites (by code)
Class and nominal code General Designated Restricted Endowment Total
Last
year
Current Asset - Cash At Bank And In Hand
1500: Barclays Community Account
00684988
43,205 (37,251)
(6,317)
-
(363)
7,849
1502: Friends Bank Account
6,081
4,138
92,629
-
102,849 20,552
1503: Cashplus Account
7
(12)
111
-
106
526
1504: Business Premium Me
10,185 -
6
-
10,191 20,006
1521: CCLA Fabric Fund
5,591
40,128
21,876
-
67,595 67,595
1522: CCLA Deposit Account 2240D
20,371 -
-
-
20,371 371
1560: Pety Cash - Persian Community
39
-
-
-
39
39
Total
85,480 7,003
108,304
-
200,788 116,937
Current Asset - Debtors
1532: BD Payroll
(324)
-
324
-
-
-
1582: Hire Debtor
-
-
1,084
-
1,084
1,084
Total
(324)
-
1,407
-
1,084
1,084
Liability - Agency Accounts
6699: Agency collectons
-
-
(349)
-
(349)
-
Total
-
-
(349)
-
(349)
-
Liability - Creditors: Amounts Falling Due In One Year
2111: Other Creditors
480
-
-
-
480
480
Total
480
-
-
-
480
480
Net total assets
84,676 7,003
110,060
-
201,740 117,541
43,205 (37,251)
(6,317)
-
(363)
7,849
6,081
4,138
92,629
-
102,849 20,552
7
(12)
111
-
106
526
10,185 -
6
-
10,191 20,006
5,591
40,128
21,876
-
67,595 67,595
20,371 -
-
-
20,371 371
39
-
-
-
39
39
85,480 7,003
108,304
-
200,788 116,937
(324)
-
324
-
-
-
-
-
1,084
-
1,084
1,084
(324)
-
1,407
-
1,084
1,084
-
-
(349)
-
(349)
-
480
-
-
-
480
480
84,676 7,003
110,060
-
201,740 117,541

6

Represented by
General (Unrestricted)
Designated - Develop
Designated - Organ
Designated - Refresh
Restricted - Cleaning
Restricted - Community Worker - Expenses
Restricted - CW23 / 24
Restricted - Develop
Restricted - Fabric
Restricted - None
Restricted - Organist
Restricted - Photocopier
Restricted - Roof
Restricted - SMT
Restricted - SMT - Ad / Ev
Restricted - TC
Total
84,676
-
-
- 84,676
39,590
-
7,128
-
- 7,128
7,128
-
(143)
-
- (143)
(143)
-
19
-
- 19
19
-
-
(3,586)
- (3,586)
218
-
-
(64)
- (64)
193
-
-
10,263
- 10,263
10,826
-
-
26,754
- 26,754
26,754
-
-
20,668
- 20,668
20,568
-
-
525
- 525
-
-
-
(1,380)
- (1,380)
880
-
-
(9)
- (9)
697
-
-
87,047
- 87,047
13,451
-
-
(1,819)
- (1,819)
(1,819)
-
-
(28,394)
- (28,394)
(876)
-
-
53
- 53
53
84,676
7,003
110,060
- 201,740
117,541

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

Fund movement summary

Fund Opening Incoming
Outgoing
Transfers
Gains/Losses
Journals Closing
Cleaning
Restricted
218
-
3,803
-
-
-
(3,586)
Sub-totals
218
-
3,803
-
-
-
(3,586)
Community Worker - Expenses
Restricted
193
-
258
-
-
-
(64)
Sub-totals
193
-
258
-
-
-
(64)
CW23 / 24
Restricted
10,826
-
563
-
-
-
10,263
Sub-totals
10,826
-
563
-
-
-
10,263
Develop
Designated
7,128
-
-
-
-
-
7,128
Restricted
26,754
-
-
-
-
-
26,754
Sub-totals
33,882
-
-
-
-
-
33,882
Fabric
Restricted
20,568
100
-
-
-
-
20,668
Sub-totals
20,568
100
-
-
-
-
20,668
General
Unrestricted
39,590
95,295
50,209
-
-
-
84,676
Sub-totals
39,590
95,295
50,209
-
-
-
84,676
218
-
3,803
-
-
-
(3,586)
193
-
258
-
-
-
(64)
10,826
-
563
-
-
-
10,263
10,826
-
563
-
-
-
10,263
7,128
-
-
-
-
-
7,128
26,754
-
-
-
-
-
26,754
33,882
-
-
-
-
-
33,882
20,568
100
-
-
-
-
20,668
20,568
100
-
-
-
-
20,668
39,590
95,295
50,209
-
-
-
84,676
39,590
95,295
50,209
-
-
-
84,676

7

Organ
Designated
Sub-totals
Organist
Restricted
Sub-totals
Photocopier
Restricted
Sub-totals
Refresh
Designated
Sub-totals
Roof
Restricted
Sub-totals
SMT
Restricted
Sub-totals
SMT - Ad / Ev
Restricted
Sub-totals
TC
Restricted
Sub-totals
None
Restricted
Sub-totals
(143)
-
-
-
-
-
(143)
(143)
-
-
-
-
-
(143)
880
-
2,260
-
-
-
(1,380)
880
-
2,260
-
-
-
(1,380)
697
-
706
-
-
-
(9)
697
-
706
-
-
-
(9)
19
-
-
-
-
-
19
19
-
-
-
-
-
19
13,451
74,374
778
-
-
-
87,047
13,451
74,374
778
-
-
-
87,047
(1,819)
-
-
-
-
-
(1,819)
(1,819)
-
-
-
-
-
(1,819)
(876)
-
27,518
-
-
-
(28,394)
(876)
-
27,518
-
-
-
(28,394)
53
-
-
-
-
-
53
53
-
-
-
-
-
53
-
525
-
-
-
-
525
-
525
-
-
-
-
525
Totals 117,541
170,294
86,095
-
-
-
201,740

8

St Paul’s Church, Jewellery Quarter

Financial Statements for the year ended 31 December 2024

Analysis of income and expenditure

Analysis of income and expenditure
Total
Unrestricted Designated Restricted Endowment This
year
Last
year
RECEIPTS
Voluntary income
3103 - Regular Giving Envelopes
3104 - Standing Order
3106 - PGS (GA)
3107 - PGS (Non-GA)
3110 - CAF - Planned Giving
3111 - Collecton Plate
3114 - Contactless Donaton
3115 - One-Of Gif
3125 - CAF - One-Of Donaton
3137 - Corporate Donatons
3140 - Other Donatons
3151 - Gif Aid
3152 - PGS Gif Aid
3180 - Grant
3200 - Grant - St Martn's Trust
Voluntary income Totals
Actvites for generatng funds
3810 - Fete Income
3811 - Makers Market
3855 - Candle Stand
3859 - Other Fundraising
4417 - Church Hire - Overlook Events
Actvites for generatng funds Totals
Investment income
3300 - Bank Account Interest
Investment income Totals
Church actvites
4001 - Marriage Fees
4002 - Church Register Fees
4004 - Funeral Fees
4007 - Organ Use Charges
4008 - Heatng Charges
4101 - Church Hire - Regular
4102 - Church Hire - One Of's
4109 - Church Hire - Metropolitan
Church
4110 - Church Hire - Birmingham City
Council
4111 - Church Hire - Fever (Kzemos)
4113 - Church Hire - Choir
4114 - Church Hire - Ex Cathedra
4116 - Church Hire - Birmingham Gay
Symphony
774
-
-
-
774
825
370
-
-
-
370
950
468
-
-
-
468
2,717
5,572
-
-
-
5,572
2,653
747
-
-
-
747
4,683
639
-
-
-
639
254
2,336
-
1,211
-
3,547
1,736
1,724
-
32,880
-
34,604
4,975
3,509
-
5,706
-
9,215
1,735
-
-
50
-
50
1,400
11,817
-
25,043
-
36,860
12,673
-
-
-
-
-
983
-
-
-
-
-
578
2,165
-
-
-
2,165
-
31,425
-
-
-
31,425
30,675
61,547
-
64,889
-
126,436 66,837
-
-
2,124
-
2,124
4,296
-
-
-
-
-
371
170
-
-
-
170
132
100
-
6,900
-
7,000
432
425
-
-
-
425
404
695
-
9,024
-
9,719
5,636
469
-
391
-
860
68
469
-
391
-
860
68
1,864
-
100
-
1,964
1,203
-
-
-
-
-
148
39
-
-
-
39
119
190
-
-
-
190
-
-
-
-
-
-
50
2,424
-
-
-
2,424
320
7,719
-
70
-
7,789
6,795
80
-
-
-
80
720
309
-
-
-
309
725
5,614
-
525
-
6,139
2,767
46
-
-
-
46
410
7,669
-
-
-
7,669
2,071
1,256
-
-
-
1,256
255

9

4201 - Car Park Hire - Regular
4202 - Car Park Hire - One Of's
4205 - Car Park Hire - Freshmetrics
4206 - Car Park Hire - Kangs Solicitors
4999 - Sundry Income
Church actvites Totals
Receipts Grand totals
PAYMENTS
Church actvites
5001 - Common Fund
5202 - Minister Travel
5217 - Ministry - Other
5218 - Ministry Resources
6010 - Administrator Wages
6027 - Events Manager Wages
6029 - Events Operatve Wages
6047 - Persian Community Worker
6360 - Other Mission & Outreach Work
6441 - Persian Community - Materials
6442 - Persian Community - Equipment
6461 - Persian Community - Travel
Reimbursement
6500 - Ofce and Administraton Costs
6502 - Photocopier Hire
6503 - Internet & Phone
6509 - Photocopier Usage Costs
6510 - Statonary Costs
6512 - Ofce Supplies Costs
6549 - Payment Processing Equipment
6550 - Ofce Equipment Costs
6554 - Website Package
6598 - Other Administraton Costs
6599 - Other Ofce Costs
6700 - Church Service Costs
6704 - Worship Materials
6748 - Service Refreshments
6750 - Other Service Costs
6751 - Organist Payments
6760 - Media License Fees
6797 - Organ Repair & Servicing
6798 - Piano Repair & Servicing
6901 - Minor Repairs
6902 - Maintenance Materials
6904 - Boiler Maintenance & Repairs
6905 - Roof Maintenance & Repairs
6910 - Maintenance - Other
6911 - Electrical Work
6912 - Plumbing Work
7010 - Cleaning Services
7011 - Cleaning Supplies
7012 - Cleaning Equipment
7020 - Insurance
7021 - Alarm Charges
7025 - Fire Safety
7026 - PAT Testng
2,080
-
-
-
2,080
-
50
-
-
-
50
-
240
-
-
-
240
960
320
-
-
-
320
960
2,684
-
-
-
2,684
1,484
32,584
-
695
-
33,279
18,986
95,295
-
74,999
-
170,294 91,526
6,000
-
-
-
6,000
6,000
-
-
-
-
-
20
720
-
-
-
720
1,163
19
-
-
-
19
322
-
-
19,030
-
19,030
18,167
-
-
6,890
-
6,890
6,692
414
-
1,598
-
2,012
1,023
-
-
-
-
-
80
-
-
-
-
-
44
-
-
-
-
-
103
-
-
-
-
-
103
-
-
-
-
-
26
4
-
-
-
4
-
161
-
555
-
716
716
1,925
-
-
-
1,925
1,179
86
-
151
-
238
158
38
-
-
-
38
78
90
-
-
-
90
112
-
-
-
-
-
106
507
-
-
-
507
677
167
-
-
-
167
396
614
-
-
-
614
69
15
-
-
-
15
241
449
-
-
-
449
378
53
-
-
-
53
96
60
-
821
-
880
453
458
-
-
-
458
21
-
-
2,260
-
2,260
1,728
49
-
-
-
49
-
3,036
-
-
-
3,036
12,042
340
-
-
-
340
474
609
-
-
-
609
5,434
360
-
-
-
360
98
665
-
-
-
665
1,842
884
-
-
-
884
4,123
9,217
-
-
-
9,217
1,684
366
-
-
-
366
506
-
-
-
-
-
250
-
-
3,803
-
3,803
2,824
199
-
-
-
199
485
-
-
-
-
-
584
8,878
-
-
-
8,878
8,170
-
-
-
-
-
350
-
-
-
-
-
315
-
-
-
-
-
378

10

7051 - Water Charges
7052 - Electricity Charges
7053 - Gas Charges
9102 - Independent Examiners Fees
9999 - Sundry Expenditure
Church actvites Totals
Costs of generatng funds
8005 - Contactless Fees
8006 - CAF Donaton Fee
8065 - Events - Other Costs
8066 - Events - License Costs
8111 - Fete Costs
Costs of generatng funds Totals
Payments Grand totals
191
-
-
-
191
167
4,329
-
-
-
4,329
2,326
4,528
-
-
-
4,528
2,087
-
-
-
-
-
438
467
-
80
-
547
845
45,896
-
35,188
-
81,084
85,574
-
-
-
-
-
28
-
-
-
-
-
25
4,313
-
70
-
4,383
290
-
-
-
-
-
21
-
-
628
-
628
1,763
4,313
-
698
-
5,011
2,127
50,209
-
35,886
-
86,095
87,701

St Paul’s Church, Jewellery Quarter Financial Statements for the year ended 31 December 2024

Prior year Statement of Financial Activity - 2023

Unrestricted
funds
Designated
funds
Restricted
funds
Endowment
funds
Total
funds
Prior year
total
funds
Receipts
Voluntary income
Actvites for generatng funds
Investment income
Church actvites
Total income
Payments
Church actvites
Costs of generatng funds
Total expenditure
Net income / (expenditure) resources
before transfer
Transfers
Gross transfers between funds - in
Gross transfers between funds - out
Other recognised gains / losses
Gains/losses on investment assets
Gains on revaluaton, fxed assets,
charity's own use
Net movement in funds
Reconciliaton of funds
Total funds brought forward
Total funds carried forward
28,458
-
38,379
-
66,837 58,164
1,602
-
4,034
-
5,636
3,612
35
-
33
-
68
305
18,525
461
-
-
18,986 29,422
48,620
461
42,446
-
91,526 91,503
49,943
5,236
30,395
-
85,574 73,439
1,581
-
546
-
2,127
2,118
51,525
5,236
30,940
-
87,701 75,557
(2,905)
(4,775)
11,506
-
3,825
15,946
-
12
103
-
115
9,885
(115)
-
-
-
(115)
(9,885)
73
437
238
-
748
-
-
-
-
-
-
-
(2,948)
(4,326)
11,847
-
4,573
15,946
42,538
11,329
59,100
-
112,967 97,021
39,590
7,003
70,947
-
117,541 112,967

11