## **PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **A. Administrative information**
St Everilda’s Church is situated in Church Lane, Nether Poppleton & All Saints’ Church is on The Green, Upper Poppleton. Both Churches are part of the Diocese of York within the Church of England. The correspondence address is: The Parish Office, All Saints' Hall, The Green, Upper Poppleton, York YO26 6DD or email to poppletonparish@gmail.com.
The Parochial Church Council of Nether with Upper Poppleton (PCC) has historically been excepted from registration with the Charity Commission, coming under the charitable status of the York Diocese. As of 9th April 2024, the PCC was registered by Charity Commission for England and Wales, under the name NETHER WITH UPPER POPPLETON PCC (ALL SAINTS' AND ST EVERILDA'S), registered charity number: 1207770.
PCC Trustees who have served throughout 2024 until the date this report was approved (where appointment was during 2024, this is separately indicated) are:
|**_Vicar & Chairman:_**|**Revd. Simon Biddlestone**||
|---|---|---|
|**_Distinctive Deacon:_**|Revd. Mairi Taylor-Gibson||
|**_Wardens:_**|Mark Boast [ASC]|(Vice Chair of PCC)|
||Mike Hetmanski [ASC]||
||Lynda Salmon [St. E's]||
||Joe Savage [St E's]||
|**Treasurer:**|Andrew Wordie|(Deanery Synod representative)|
|**Secretary:**|Tony Pink|(PCC Member & Secretary from mid 2024)|
|**_Members:_**|Sarah Clarke|(Licensed Lay Minister and part of the ministry team)|
||Kate Tattershall|(Licensed Lay Minister and part of the ministry team)|
||Tony Evans||
||Anne Johnson||
||Owen Kosling|(Deanery Synod representative)|
||Harold Pickup||
|**_Safeguarding Off_**|Moira Boast|(Safeguarding Officer)|
|_Electoral Roll Off_|Beverly Hetmanski|Not a Trustee or a member of the PCC|
|_Methodist Rep_|John Middleton|Not a Trustee or a member of the PCC|
|_Ordinand:_|Peter Birkinshaw|Although part of the ministry team, not a Trustee or member of the PCC|
There are 15 members of the PCC [2023:15], who met on 7 occasions for full planned meetings in 2024. Average attendance was 73% [2023:63%]. The following left the PCC during the year, and are thanked for their faithful and dedicated service: Hugh Carruthers & Linda Carruthers.
## **B. Structure, Governance and Management**
The Governing Documents for PCC's are held in two pieces of legislation as follows: a) The Parochial Church Council (Powers) Measures 1956 as amended & b) The Church Representation Rules (contained in Sch 3 to the Synodical Government Measure 1969 as amended). The method of appointment of PCC members is set out in the Church Representation Rules. All Church attendees are encouraged to register on the Electoral Roll and are therefore eligable to stand for election to the PCC.
The PCC have a number of protocols/policies in place which are being reviewed, together with a number of others which are being developed during 2025. Those in place include: Investment & Financial Reserves, Accounting, Data Privacy & Protection, Audio Visual Systems, Safeguarding Vulnerable Beneficiaries, Risk Management, Conflicting Interests and Paying Staff
## **C. Charitable Objectives and Purpose**
Nether with Upper Poppleton is a parish within the Diocese of York, operating through St Everildas & All Saints Churches across the villages of Upper and Nether Poppleton.
We promote the whole Mission of the Church whilst serving the local ecclesiastical parish, Diocese & beyond through pastoral, evangelistic, social and ecumenical activities of public worship, small group teaching, pastoral, youth & childrens work, supporting mission partners in UK & abroad an maintaining our Churches.
To be accountable and transparent, details surrounding how these objectives and activities look in practice, together with the public benefit, are set out in sectiond D to F, of this report.
Page 1
**TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON**
## **D. Mission and Ministry**
Decisions made about parish activities and the future direction of the parish are made with 2 key things in mind:
- Firstly, our vision which states that we strive to be **‘A loving church family, growing as disciples of Jesus and helping others to meet him’.** - Secondly, our Mission Action Plan (MAP) which was finalised in 2022.
This does not mean that we can only do things which are named in this document, but it does mean that we have a clear framework within which we operate, whilst remaining open to God calling us in new and different directions. Whilst no concrete timeframe was given for our MAP, it was anticipated that it would guide us through 5 years or so. 3 years in, we are at the point where we need to think about what a new MAP might look like as many of the points have been actioned.
In 2024, particular highlights from the MAP included:
- starting a new baby/toddler group (Little Fishes) which meets on a Monday morning
- the start of 2 new home groups
- starting consideration of what the ‘Inclusive Church’ movement means
- a second Remembering and Thanksgiving service where attendance was 68, up from 30 in 2023
- a commitment to ‘Anna Chaplaincy’ with the appointment of an Anna Chaplain to co-ordinate the emotional and spiritual support of older people
- the growth of a band with singers at Family Service and All Age Communion
Work already underway at the beginning of 2025 includes:
- the development of a parish website (poppletonparish.com)
- imminent installation of Internet at All Saints’ thus enabling livestreaming of services [NB This is also the aim for St. Everilda’s but installation there is
- far more complex].
- the appointment of a paid 'Children & Families Worker'
In terms of formal ministry, we marked Reverend Michael Fossett’s retirement at a service led by the Bishop of Selby. We celebrated with Kate Tattershall as she was licensed as a Licensed Lay Minister.
In support of the Church’s mission in the parish, a booklet identifies, in a series of reports, the activity, performance and development of ongoing church activities during 2024. The is an integral part of the PCC’s Annual Report and Financial Statements and as such is addressed at the Annual Parochial Church Meeting (APCM). Activities from the York Deanery Synod is also reported on in the booklet.
**Electoral Roll:** Every Parish in the Church of England is required to maintain an Electoral Roll. As at April 2024, the Electoral Roll stood at 142, an increase from 113 in 2023. For 2025, a new electrol roll is required and work is underway.
**From the registers:** In the year there were 8 baptisms and dedication services (2023:9), 1 confirmation (2023:2), 3 weddings (2023:5) & 37 funeral services in Church or at a crematorium (including interment of ashes or memorial services) (2023:32).
## **E. Financial Review**
## **General Fund**
Generosity during one’s lifetime is extended by a legacy to a favoured charity in one’s will. We have been fortunate to receive legacies from members of our community over the years and in 2024 legacies totalling £13,361 were given to the PCC. Giving, by members of our Church Community, through the Standing Order Scheme & plate offerings in Church has continued to be extremely generous - thank you, so much. Giving is greatly enhanced through our ability to claim gift aid on both regular giving and plate offerings (but not on legacies).
Excluding legacies, our receipts are comparable year on year. Many people have responded positively to generous giving messages and have reviewed their giving and/or given one off donations – again, thank you.
Receipts from Poppleton Parish News remain strong and we have made savings in our printing costs. Our few social & fund raising events, many on a 'faith donation only' basis, have been fun and, in the main, well supported. Thank you to all who support these activities. Although 2 fewer weddings, funeral services and interment of ashes have been broadly similar, year on year - overall a small decrease in net receipts was seen in 2024.
Our single biggest cost is the Free Will Offer (FWO) to the Diocesan Common Fund, used to support ministry in every Church including Clergy stipends, housing & associated employment costs. We have always paid our FWO - the final payment for 2024 of £4,640 was made on 3rd January 2025 and will be included in the 2025 financial statements. Our FWO for 2024 was therefore £53,875 (2023: £64,370). During 2023, the PCC agreed to make a one-off FWO payment of £8,750 resulting from receipt of a large legacy.
Apart from funeral collections and specific appeals, our charitable giving is £6,621 (2023: £5,779) which includes donations of 10% of regular giving to the four charities we have supported for a number of years. In addition to prayers, financial support to these four charities will continue in 2025, using the same formula.
Other ongoing costs of the General Fund are comparable year on year and are monitored closely by the Treasurer and the PCC.
Without the generous legacies and having taken account of the last 2024 FWO payment booked in 2025, there is a deficit for the year is £6,000. Performance of the General Fund was therefore comparable to the budgeted deficit of £5,740. With an increase in investment values of £412, the fund balance carried forward was £154,477.
A large and generous legacy from Eric Wilson is included in the fund balance. The PCC agree this should be used to fund a Children & Families Worker whose role will be to build on the work which already takes place and strengthen relationships between the Church and Poppleton families which will grow our Church.
Page 2
## **PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON**
## **TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **E. Financial Review (Continued)**
## **All Saints’ Fabric & Churchyard Fund**
One or two individual donations were received along with a legacy of £5,000 from the late Don Wilson. We are grateful to Upper Poppleton Parish Council for their grant of £2,500 towards Churchyard maintenance, helping to improve our ‘Green’ credentials. Regular Maintenance payments (including. grass & tree cutting) totalled £2,770.
The major spend in 2023 of £23,724 was on installing the AV Systems which are working well. Other 2023 costs included £1,000 for the Quinquennial review, £1,000 for a new lawn mower and £900 for tree replanting.
The carried forward value is £6,109 (including the sum of £1,337 held for the Churchyard’s Wildlife Restoration Project). This isn't a great buffer to cover ongoing costs and other Quinquennial remediation - further support from the General Fund will potentially be needed.
## **St Everilda’s Fabric & Churchyard Fund**
Individual donations were received along with a legacy of £500 from Bernard Barr. We are grateful for the grants of £1,950 from Nether Poppleton Parish Council for Churchyard and tree maintenance, helping to improve our ‘Green’ credentials. Regular Maintenance (including. grass & tree cutting/surgery) totalled £2,250, the majority of which is maintaining the Churchyard. The major spend in 2023 of £20,489 was on installing the AV Systems which are working well. Other 2023 costs include £1,000 for the Quinquennial review.
The carried forward value is £7,448. This isn't a great buffer to cover ongoing costs and other Quinquennial remediation, including significant roofing work - further support from the General Fund will potentially be needed.
## **Frank Carlill Bequest Fund**
This restricted fund can be used as directed by the Vicar of All Saints’ Church. Dividend and interest income of £1,535 is healthy. In 2023, City of York Ward Scheme granted £3,000 towards the new noticeboards installed at each Church gate. The stock market value of investments was enhanced at 31 December 2024 by £480. The closing fund balance of £45,759 was slightly enhanced compared to 31 December 2023.
## **Charity Funds**
These are divided between our own charitable giving in response to appeals and monies collected at funeral services. Monies generously given are paid in full to the respective charity in accordance with identified wishes.
## **The Future**
We are truly blessed that our available assets are able to support our combined Church Community's Vision & ministry for growth across Poppleton and within the Diocese. The PCC is extremely grateful to members of our Church Community for their continued and ongoing generosity and time, to support this work, especially given the ongoing strains on everyone's finances.
God will bless us richly and give us all we need for God's mission in the world. After discussions and review of affordability, the PCC agreed a 3% increase in our 2025 FWO to £59,000. Together with Holy Redeemer's FWO, this will support our ministry.
Based on the full year of 2024, the PCC approved 2025 budgets, for normal ongoing and investment spending of each fund. The budgets continue to estimate General Fund reserves **depleting** by circa £16,500, however £12,800 of this is budgeted towards employment of the Children & Families Worker, mentioned earlier, development of Anna Chaplaincy and growth of Messy Church and Little Fishes - all of which are around engagement within our Poppleton community and growth of our Church.
Each of the Fabric & Churchyard Funds **deplete** in 2025 by £4,950 (ASCFCF) and £21,400 (SEFCF). Both FCFs are carrying cost estimations arising from Quinquennial actions, in particular roof repairs for St Everilda's. Further support from the General Fund to the FCFs will potentially be needed.
## **F. Reserves Policy & Investments**
To enable the further enhancement of its objectives and activities, the PCC continues to work to a reserves policy balance of £30,000 on unrestricted funds. This equates to between three and four months of unrestricted payments and is in place to cover emergency situations that may arise from time to time. The unrestricted reserves balance during the year and at the year-end meets the requirements of this policy.
The PCC aims to generate an element of capital appreciation and also a reasonable level of income whilst adopting an Ethical Investment Policy and not taking on undue risk. Within a diversified portfolio, the CBF Church of England Investment Fund was agreed to be suitable. Across all of the various funds at 31st December 2024, in addition to £89,703 on deposit with CBF Church of England and other amounts with our two commercial banks, 2,653.46 units were held in CBF Church of England Investment Fund - Income Shares, with a mid-market value of £61,355. The return from these assets has been in line with market expectations and are included at Statement 4 on Page 5.
To ensure capital appreciation, the PCC agreed to put £60,000 on 1 year charity term deposit with United Trust Bank at 4.6% interest rate.
**The Trustees' Annual Report and the Financial Statements on pages 1 to 6 were approved by the PCC Trustees on 24th February 2025 and signed on their behalf by:**
## **SIMON BIDDLESTONE**
## **ANDREW GL WORDIE**
**Reverend Simon Biddlestone and Mr. Andrew Wordie (Vicar & PCC Chairman) (PCC Treasurer)**
**(PCC Treasurer)**
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Page 3
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**PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **1. GENERAL (UNRESTRICTED) FUND: RECEIPTS & PAYMENTS ACCOUNT**
|**Receipts**
Voluntary Receipts
Regular Giving
Planned giving - Standing Orders
Collections and other giving
Gift Aid recovered
Other voluntary receipts
Legacies
Donations & Grants [incl. for outreach activities]
Receipts from Activities for generating funds
Parish magazine – sales and advertising
Fund raising events
Receipts from Church Activities
Wedding, funeral & monument fees - Net of costs
Receipts from investments
Bank and CBF Deposit account interest & dividends|**£**
**£**
**40,143**
**8,161**
**8,828**
**57,132**
**13,361**
**1,646**
**15,007**
**7,133**
**494**
**7,627**
**9,341**
**3,083**
**1,000**
**93,190**
£
£
**54,055**
**3,913**
**3,339**
**1,089**
**1,853**
**5,638**
**4,106**
**20**
**465**
**200**
**2,258**
**1,130**
**1,098**
**1,357**
**778**
**81,299**
**11,891**
**142,174**
**412**
**0**
**154,477**
**2024**
**2024**|£
£
39,173
8,541
11,227
58,942
88,500
752
89,252
7,211
2,021
9,232
10,194
1,115
1,000
169,736
£
£
64,430
3,422
3,424
879
2,169
3,963
5,059
108
0
0
1,956
1,069
940
1,017
797
89,233
80,503
69,672
1,550
-9,551
142,174
2023
2023|
|---|---|---|
||||
|Award / Grant from All Saints' Hall|||
|**Total Receipts**
**Payments**
Church activities
Diocesan Common Fund & Deanery Fees
Church running expenses – gas, electric & water
Church running expenses – insurance
Vicar’s expenses (water, telephone, travel etc)
Cost of services & non-AV licences
Parish office (inc. Administrator, printing & stationery)
Printing the Parish Magazine
Fund raising
AV systems running costs & CCLI licences
Outreach: Messy Church, Little Fishes, Anna Chaplaincy
Charitable Giving
Crosslinks - Robinson Family
Church Army
York Schools & Youth trust
Let The Children Live
Crisis at Christmas, British Red Cross, York Neighbours, IDAS
**Total Payments**
**Excess / (Deficit) of Receipts over Payments**
Fund balance brought forward at 1 January 2024
Increase / (decrease) in Investment Assets valuation
Transfers to Other Funds [AV Systems to FCF's and ASCFCF]
**Fund balance carried forward at 31 December 2024**|||
||**81,299**||
||||
Page 4
## **PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **2. RESTRICTED & DESIGNATED FUNDS: RECEIPTS & PAYMENTS**
All Saints’ Fabric & Churchyard Fund = ASFCF, St Everilda’s Fabric & Churchyard Fund = St EFCF, F Carlill = Frank Carlill Bequest Fund
|**Receipts**
Voluntary Receipts – Contributions, donations & bequests
Grants Received
Funeral Collections
Investment income – interest & dividends
**Payments - All Church activities**
Audio Visual Systems Installation
Regular Maintenance (incl. grass & tree cutting)
**Excess / (Deficit) of Receipts over Payments**
Fund balance brought fwd at 1stJan 2024
Increase / (decrease) in Investment Assets valuation
Transfers from & to other Funds
**Fund balance carried fwd at 31st Dec 2024**
Other Costs|**ASFCF**
**St EFCF**
**F Carlill**
**Total**
**2024**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
**5,035**
**1,841**
**0**
**6,876**
**2,500**
**1,950**
**0**
**4,450**
**0**
**0**
**0**
**0**
**33**
**130**
**1,536**
**1,699**
**7,568**
**3,921**
**1,536**
**13,025**
**0**
**0**
**0**
**0**
**3,005**
**2,463**
**0**
**5,468**
**0**
**0**
**185**
**185**
**3,005**
**2,463**
**185**
**5,653**
**4,563**
**1,458**
**1,351**
**7,372**
**1,546**
**5,990**
**43,928**
**51,466**
**0**
**0**
**480**
**480**
**0**
**0**
**0**
**0**
**6,109**
**7,448**
**45,759**
**59,318**|ASFCF
St EFCF F Carlill
Total
2023
2023
2023
2023
£
£
£
£
10,360
10,590
0
20,950
1,500
2,590
3,000
7,090
0
41
0
41
105
203
1,360
1,668|
|---|---|---|
|||11,965
13,424
4,360
29,749|
|||23,724
20,489
0
44,213
1,899
2,360
0
4,259
2,929
1,840
4,810
9,579|
|||28,552
24,689
4,810
58,051|
||||
|||-16,587
-11,265
-450
-28,302|
|||6,579
12,658 49,174
68,412
0
0
1,804
1,804
11,554
4,597
-6,600
9,551|
|||1,546
5,990 43,928
51,466|
## **3. STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st DECEMBER 2024**
|**Unrestricted Designated**
**Restricted**
**TOTAL**
**Funds**
**Funds**
**Funds**
**2024**
**£**
**£**
**£**
£
**Incoming Resources**
Voluntary income
**72,139**
**0**
**6,876**
**79,015**
External Grants
**1,000**
**0**
**4,450**
**5,450**
Activities for generating funds (incl awards)
**7,627**
**0**
**0**
**7,627**
Income from investments
**3,083**
**0**
**1,699**
**4,782**
Church activities
**9,341**
**0**
**0**
**9,341**
**Total Incoming Resources**
**93,190**
**0**
**13,025**
**106,215**
**Total Resources Expended - Church Activities**
**-81,299**
**0**
**-5,653**
**-86,952**
**Net Movement in Funds**
**11,891**
**0**
**7,372**
**19,263**
Balances b/fwd 1st January 2024
**142,174**
**210**
**51,256**
**193,639**
Increase / (decrease) in Investment Assets value
**412**
**0**
**480**
**892**
Transfers to / from Other Funds
**0**
**0**
**0**
**0**
**Balances c/fwd 31st December 2024**
**154,477**
**210**
**59,108**
**213,794**|TOTAL
2023
£|
|---|---|
|||
||169,145
8,090
9,232
2,783
10,235|
||199,485|
|||
||-147,284|
|||
||52,201|
||138,083
3,354
0|
||193,638|
|||
The overall total of £59,318 of Restricted and Designated funds in table 2 is analysed in separate columns, for each fund type, in the above table.
## **4. STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2024**
|**4. STATEMENT OF ASSETS AND LIABILITIES AT 31st DECEMBER 2024**||
|---|---|
|**Cash Funds**
Bank current account - Barclays
Bank current account – Santander
CBF Church of England Deposit Fund
United Trust Bank (1 year Term Deposit - Nov 25)
**Total bank Accounts**
**Investment Assets:**
**Other Assets**
Audio Visual Systems: All Saints' & St Everilda's Churches (fully written down)
**Liabilities**
Amounts due to All Saints’ Hall Fund
**Total liabilities**
**NET ASSETS**
2,653.46 CBF Church of England Investment Fund - Income Shares
(Mid-mkt value) Note 5.1|**2024**
2023
**£**
£
**30,323**
24,185
**18,126**
62,188
**89,703**
85,181
**60,000**
0|
||**198,152**
171,554|
|||
||**61,355**
59,982|
||**-**
-
**-45,714**
-37,898|
||**-45,714**
-37,898|
||**213,793**
193,638|
|||
|**REPRESENTED BY:**
General Fund (Unrestricted)
All Saints’ Fabric & Churchyard Fund
St Everilda’s Fabric & Churchyard Fund
Frank Carlill Bequest Fund
**TOTAL OF ALL PCC FUNDS**|**154,477**
142,174
**6,109**
1,546
**7,448**
5,990
**45,759**
43,928|
||**213,793**
193,638|
|||
As seen in Table 2 above, Audio Visual systems were installed in both Churches during 2023, with a total cost of £44,213. Although fully written down in 2023, these are still valuable assets of the PCC and as such are recorded on the Statement of Assets and Liabilities. Arising from the Quinquennial inspections at each Church in 2023, a series of remedial actions have been drawn up to be implemented over the next 3-4 years. The total cost of all actions in 2025 is not expected to be more than £6,000 at All saints' and £23,000 at St Everilda's (includes roof repairs of £18,000) - so managable within the PCC's overall existing resources.
Page 5
**PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **5. NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st DECEMBER 2024**
## **5.1. ACCOUNTING POLICIES**
## **Basis of preparation**
The financial statements of the PCC have been prepared in accordance with the Charities Act 2011, as amended by the Charities Act 2022 ('the Act') and Church Accounting Regulations 2006 using the Receipts & Payments basis. Receipts and payments include income as received and expenditure when irrevocably paid. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They don't include accounts of Church groups that owe their main affiliation to another body nor those of informal gatherings of Church members.
PCC members, as parishioners, give regularly to the Church. Church incidental expenses paid by individual PCC members are reimbursed, once approved. Subject to the aforementioned, there are no related party transactions with PCC members.
## **Funds**
Unrestricted funds represent the General Funds which are not subject to any special restrictions regarding their use, and are available for application to the general purposes of the PCC. These include funds designated for a particular purpose by the PCC. The Parish Magazine fund is included in General Funds.
Restricted funds represent a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of each year must be carried forward as a balance on that fund. Income from a direct fund investment (eg Frank Carlill) is credited to that fund in relation to its separate holding. Where bank accounts/investment are shared, interest and other income is apportioned to individual funds on a proportional balance basis.
Restricted funds comprise: a) All Saints’ Fabric & Churchyard; b) St Everilda’s Fabric & Churchyard; and c) Frank Carlill Bequest. In addition, funds raised specifically for designated charities or missionary work is segregated and paid over directly to the charity or mission entity. There are no endowment funds.
## **Fixed assets**
Consecrated and benefice property is not included in the financial statements under Section 10 of the Act. Repairs to Church properties are expended in the year incurred. Moveable church furnishings held by the Churchwardens on special trust for the PCC and which require a faculty for disposal, are inalienable property listed in the Church’s inventory, which can be inspected (at any reasonable time). Inalienable property is not valued in the financial statements.
Fixtures and fittings are written off in full in the year of purchase which includes the Audio Visual Systems ('AV Systems') installed in each Church during 2023 and was fully expensed in that year.
## **Investment Assets**
Investment assets, being shares held in the CBF Investment Fund - Income Shares, are included at mid-market value at 31 December. Movements in value, year on year, are reflected on a separate line in each Receipts and Payments account. Analysis by fund is below.
||**Holding**
**31/12/24**
Holding
31/12/23
**Value**
**31/12/24**
Value
31/12/23|
|---|---|
|Unrestricted General Fund|**797.22** 797.22
**18,434**
18,022|
|Frank Carlill Bequest Fund|**928.12** 928.12
**21,461**
20,980|
|All Saints' Hall Fund (+ included within liabilities)|**928.12** 928.12
**21,461**
20,980|
||**2653.46** 2653.46
**61,355**
59,982|
## **5.2 CHARITY AND MISSION FUNDS**
A number of Church activities give rise to donated funds for specific designated charities & missionary funds, which are paid over directly. **Such receipts & payments are not included elsewhere in the PCC’s financial statements.** The following summarises this.
|**2024**
2023
**£**
£
Receipts: Voluntary Receipts
Charitable giving - Appeals
**1,053**
**1,329**
Funeral collections
**4,316**
**3,004**
**Total Receipts**
**5,369**
**4,332**
Payments: Charities & Missions
Appeals
**1,053**
**1,329**
Funerals
**4,316**
**3,004**
**Total Payments**
**5,369**
**4,332**
**2024 Payments Made**
**£**
**£**
Crisis at Christmas [A]
79
St Leonard's Hospice [F]
964
York Foodbank [A] - Harvest Lunch
288
The Well [F]
368
Carecent [A] - Harvest Offerings
473
Carecent [F]
308
Children's Society [A] - Christingle Service
213
RNLI [F]
338
Easingwold Renal Unit [F]
179
Cats Protection Charity [F]
223
Parkinsons UK [F]
605
NSPCC [F]
338
British Heart Foundation [F]
258
Alzheimer's Society [F]
319
Martin House [F]
416|**2024**
2023
**£**
£
Receipts: Voluntary Receipts
Charitable giving - Appeals
**1,053**
**1,329**
Funeral collections
**4,316**
**3,004**
**Total Receipts**
**5,369**
**4,332**
Payments: Charities & Missions
Appeals
**1,053**
**1,329**
Funerals
**4,316**
**3,004**
**Total Payments**
**5,369**
**4,332**
**2024 Payments Made**
**£**
**£**
Crisis at Christmas [A]
79
St Leonard's Hospice [F]
964
York Foodbank [A] - Harvest Lunch
288
The Well [F]
368
Carecent [A] - Harvest Offerings
473
Carecent [F]
308
Children's Society [A] - Christingle Service
213
RNLI [F]
338
Easingwold Renal Unit [F]
179
Cats Protection Charity [F]
223
Parkinsons UK [F]
605
NSPCC [F]
338
British Heart Foundation [F]
258
Alzheimer's Society [F]
319
Martin House [F]
416|**2024**
2023
**£**
£|
|---|---|---|
|||**1,053**
**1,329**|
|||**4,316**
**3,004**|
|||**5,369**
**4,332**|
||||
|||**1,053**
**1,329**|
|||**4,316**
**3,004**|
|||**5,369**
**4,332**|
||||
||**2024 Payments Made**
**£**|**£**|
||Crisis at Christmas [A]
79
St Leonard's Hospice [F]
964||
||York Foodbank [A] - Harvest Lunch
288
The Well [F]
368||
||Carecent [A] - Harvest Offerings
473
Carecent [F]
308||
||Children's Society [A] - Christingle Service
213
RNLI [F]
338||
||Easingwold Renal Unit [F]
179
Cats Protection Charity [F]
223||
||Parkinsons UK [F]
605
NSPCC [F]
338||
||British Heart Foundation [F]
258
Alzheimer's Society [F]
319||
||Martin House [F]
416||
||||
The generosity of individuals and their families is vast,allowing these charities to continue their good works either locally in York, within the UK or internationally. In addition to the above, our Churches have made commitments to provide levels of annual financial support to four charitable mission partners: Crosslinks (the Robinson Family), The Church Army, Let the Children Live and York Schools & Youth Trust. Together with the support of our prayers, our mission partner support for 2024 totalled £5,843 (2023: £4,982).
Page 6
## **PAROCHIAL CHURCH COUNCIL OF NETHER WITH UPPER POPPLETON TRUSTEES' ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2024**
## **Independent Examiner’s Report to the Members of the**
## **Parochial Church Council of Nether with Upper Poppleton ('PCC')**
I report to the members on my examination of the Annual Report and Financial Statements of the PCC for the year ended 31 December 2024, set out on pages 1 to 6.
## **Responsibilities and basis of report**
As charity trustees, the members of the PCC are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011, as amended by the Charities Act 2022 ('the Act').
I report in respect of my examination of the PCC'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 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 PCC as required by section 130 of the Act; or
2) the financial statements do not accord with those records.
I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **ALISON SMITH**
## **Alison Smith BA ACA CTA DChA**
## **Independent Examiner**
64 Millfield Gardens Nether Poppleton York YO26 6NZ
## **24th February 2025**
Page 7