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2024-12-31-accounts

TABLEOFCONTENTS PAGENUMBER
Mission Statement 3
Legal Objects 4
Strategic Report:
Strategic priorities 5
Strategy 6
National Funding 7
Provision of resources 7
Safeguarding 7
Governance and Leadership 8
Church Buildings and Pastoral 8
Property Assets & Trust 9
Financial review 10
Principal risks and uncertainties 13
Structure and Governance 15
Trustees' responsibilities 19
Administrative details 20
Independent Auditor's Report 23
Statement of Financial Activities 26
Income and Expenditure Account 27
Balance Sheet 28
Cash Flow Statement 29
Notes to the Financial Statements 31

Detail Controlandmiti ation Key mana ement activities
The unrepresentative
age profileofour
congregations, in
The Children, Youth and Families
PanelandtheMissionandMinistry
Committee overseetheworkofthe
A Diocesan Children, Youth
andFamilies Enabler has been
recruited and Deanery
particularthelack of Diocesan Children, Youthand PartnershipCYFEnablersare
children, youngaduIts
andworking age
people, leading to a
danger in continuity
and diminishing
congregation size.
Families Enabler. The College of St
Hugh brings togetherthedifferent
growth strands of TimetoChange
Together, includingsupportand
training for age-specific missional
activity. The Transformation Fund
being recruited. Their role will
bein supporting local workers
and parish projects including
actingasa repository for good
practice and shared learnings.
The Transformation Fund will
has funded a numherofChi!drenand continue to make grants
Youth workers and activities across available for appropriate
thediocese. The possibilityof projects.
focusedworkonmissionand
ministry to young, working age
adults is under consideration.
Congregation numbers The strategic development funding Focus being placedongrowth
continue to fall programme is ongoing which aims to ofmatureand committed
resulting in a 'cycle of revitaliseoururbanareas. discipleship through pbnning,
decline', a drop in Congregation numbersare resourcesand support. Eight
Covenant Pledges arid monitored by annual statistics and outof nine Deanery
therefore available Covenant Pledge returns. New 10- Partnership Mission Enablers
resources to invest in yearstrategy is being created to havebeenappointed,andan
mission and ministry. continuethegrowth aspirations of earlyoutputis a Mission
TTCT. Action Planning tool called
"SeekingGod:Seeking
Growth" whichiscurrently
being piloted in multiple
locations across the Diocese
Volatile financial Regular management accounts Asoftheend of 2024the
markets and the need reviewedbytheFinance Committee deficitwassignificantly
for investment andBCDT.Our auditors have been reduced with the benefitof
expenditure may contentwithourapproachtoTotal windfallsondisposals.
impactonourlong- Return following detailed forecasting Additionalfunds from
termbudget plan, projections created in 2020andthen disposals have been
which mayresultin the updated regularly. Monitoring any successfully reinvestedor
needtodrawdownon reductions in costswherepossible. heldondepositearning a high
Total Return forthe rateof interest. The new
longertermwhich Finance Committeeis looking
would shrinkour more strategicallyatouruse
income and lead toan of funds and Total Return for
increasing deficit. thelong term.
That the necessary The Bishop's Council of Diocesan A new Strategy Working Party
culture change Trustees considerTTCTatevery hasbeenestablished to advise
(partnerships, meeting receiving regular updateson Trustees on the nextphase of
generosity, growth) progress. Devoted section ofthe strategicchange withtheaim
requiredunderTime to website providesthenecessary high- oftheBoard adopting a new
Change Together and level visionaswell as practical and costed strategy for the
thedeveloping strategy guides. Diocese before the Summer.
isnotachieved. That
theendpoint becomes
financialratherthan
missionalandthat
insufficient energy is
putintotheculture
chan ereuired.
Thatwewillnotbeable
totrainlocally for
ordinationorrecruit
externally sufficient
numbers of ordained
andlay ministers to
meetourdeployment
needs, which may stifle
ourmissional activity
and accelerate general
decline.
The senior team have created a new
"Lincoln Offer"aspartof a drive
towardspositive clergy recruitment
from outsidethediocese. The
establishmentofSt Hild Lincoln is
increasingtherange of opportunities
to candidates. The Missionand
Ministry Committeeareresponsible
for review and reporting tothe
Bishop's CouncilofDiocesan
Trustees, and two diocesan
representatives have now been
Afteranalarming drop in
2023, vocation numbers have
bounced back encouragingly
thanks to proactive work by
theDDOVandthe
establishment ofStHild,
Lincoln. A first cohort of 24
Focal Ministers hasbeen
recruited and trained with a
second cohort duetobegin in
February 2025. The Warden
ofLay Ministrycontinues to
appointed ontotheSt Hild Council. promote and provide
opportunities for vocational
exploration forallkindsofLay
Minist

Diocesan Secretary The Revd Canon David Dadswell (to31Dec
2024)
AndrewHolmesACMACGMA(from 1 Jan
2025)
DirectorofFinance Ann TreacyFCMA,CGMA(to 11 Apr 2024)
Andrew HolmesACMACGMA(from 1 May
2024)
Registered Office Edward King House, Minister Yard, Lincoln,
LN21PU
Bankers National WestminsterBankPie,(Smith
Bank Branch), Lincoln,LN2lDS
Auditors HaysMac,10QueenStreetPlace, London,
EC4RlAG
Solicitors Lee Bolton Monier-Williams,1 The
SanctuaryWestminsterLondon SWlP3JT
Chattertons Solicitors,1 Flavian Road,
Lincoln,LN24GR
InvestmentAdvisers CCLAInvestment Management Ltd,
SenatorHouse, 85 Queen Victoria Street,
London,EC4V4ET
Schroder &Co.Limited,1 London Wall
Place, London,EC2YSAU
Edentree Investment Management Ltd,
Sunderland, SR434AU
LGTWealthManagement,14Cornhill,
London,EC3V3NR
Baillie Gifford,Carlton Square, 1 Greenside
Row, EdinburghEHl3AN

Glebe Agents Savills,Olympic House, Doddington Road,
Lincoln,LN21AS
Parsonage Agents Mundy's Estate Agent,29 Silver Street,
Lincoln,LN21AS
Insurers PIB Insurance Brokers,Poppleton Grange,
Low Poppleton Lane, York, YO266GZ

Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
Note £'000 £'000 £'000 £'000 £'000 £'000
Income and
endowments from
Donations 2
- Parish contributions 3,786 3,786 3,723
- Archbishop's Council 1,207 459 1,666 1,648
- Other donations 159 160 319 231
Charitable activities 3 480 11 491 606
Other trading activities 4 22 291 313 446
Investments 5 90 613 2,771 3,474 3,400
Other income 6 52 1,114 429 1,595 3,459
Total income 5,796 2,648 3,200 11,644 13,513
Expenditure on
Raising funds 7 11 436 447 316
Charitable activities 8 8,515 1,476 9,991 9,309
Total expenditure 8,515 1,487 436 10,438 9,625
Net
income/(expenditure) (2,719) 1,161 2,764 1,206 3,888
before investment
gains/(losses)
Loss on disposalof
fixed assets (41) (41)
Net gains/(losses) on
investments 15 17 667 1,623 2,307 2,590
Net
income/(expenditure) (2,702) 1,787 4,387 3,472 6,478
Transfers between
funds 13 2,677 33 (8) (2,702)
Other recognised
gains/(losses)
Actuarial gains/(losses)
onpension scheme 26
Gains/(losses) on
revaluationof 14,15 (5) 5,457 5,452 3,935
properties
Net movement in
funds (25) 33 1,774 7,142 8,924 10,413
Total funds brought
forward 1,328 808 26,566 154,327 183,029 172,616
Total funds carried
forward 19 1,303 841 28,340 161,469 191,953 183,029
Total Total
2024 2023
£'000 £'000
Total income (excluding endowments) 8,444 9,219
Total expenditure (excluding endowments) (10,002) (9,309)
Surplusofincome over expenditure in the year before transfers (1,558) (90)
Net gains/(losses) on investments 684 371
Transfers from endowment of total return applied in the year 2,702 2,530
Net income/expenditure for the year 1,828 2,811
Other comprehensive income:
Revaluation of fixed assets (5) 305
Net (losses) on disposal offixed assets (41)
Transfer of fixed assets to restricted funds
Total comprehensive income 1,782 3,116
2024 2023
Note £'000 £'000 £'000 £'000
FIXEDASSETS
Tangible assets 14 54,995 58,652
Investments 15 124,429 110,394
179,424 169,046
CURRENTASSETS
Debtors 16 1,096 607
Cash on deposit 10,000 10,253
Cashatbank and in hand 2,360 3,817
13,456 14,677
CREDITORS: amounts falling
duewithinoneyear 17 (855) (622)
NET CURRENTASSETS 12,601 14,055
TOTALASSETSLESSCURRENT 192,025 183,101
LIABILITIES
CREDITORS: amounts falling due
aftermorethan one year
Other creditors (72) (72)
NETASSETS 191,953 183,029
FUNDS
Endowment funds 19,21 161,469 154,327
Restricted income funds 19 28,340 26,566
Unrestricted income funds:
General funds 19 1,303 1,328
Designated funds 19 841 808
TOTAL FUNDS 191,953 183,029
2024 2023
£'000 £'000 £'000 £'000
Net cashinflow/(outflow) from operating activities (3,841) (3,058)
Cashflows from investing activities
Dividends, interest andrentfrom investments 3,474 3,400
Proceeds from the sale of tangible fixed assets 5,229 8,130
Purchase of tangible fixed assets (542) (1,396)
Proceeds from the sale of investments 2,087 4,056
Purchase of investments (8,117) (1,006)
Net cash providedby/(used in) investing activities 2,131 13,184
Cashflows from financing activities
Loans repaid toLDTBF 41
---
Net cash providedby/(used in) financing activities 41
Change in cash and cash equivalents in the reporting
period (1,710) 10,167
Cashand cash equivalents at 1 January 14,070 3,903
Cashand cash equivalents at 31 December 12,360 14,070
--- --
Reconciliationofnetmovements in funds tonetcash flow from
operating activities
Net movement in funds for the year ended
31 December 8,924 10,413
Adjustmentfor:
Depreciation charges 10 6
Dividends, interest andrentfrom investments (3,474) (3,400)
Loss/ (Gain) on revaluation of tangible fixed assets 5 (305)
(Gain)/Loss on revaluation of investments (2,307) (2,590)
(Gain) on revaluation - investment properties (5,457) (3,630)
Loss on disposal of fixed assets 41
(Profit) on sale affixed assets (1,327) (3,445)
Decrease / (Increase) in debtors (489) 301
Increase / (Decrease) in creditors 233 (408)
Net cash providedby/(used in) operating activities (3,841) (3,058)
Analysisofcash and cash equivalents
Cash in hand 2,360 3,817
Notice deposits (less than 3 months) 10,000 10,253
12,360 14,070
--- ---

ANALYSISOFCHANGESINNET DEBT
Asat1 Other Asat31
January Cashflow Changes December
2024 2024
£ £ £ £
Cashand cash equivalents
Cash 3,817 (1,457) 2,360
Deposit accounts 10,253 (253) 10,000
Borrowings 14,070 (1,710) 12,360
Debt due within one year
Debt due within one year 72 72
72 72
Total 13,998 (1,710) 12,288

Computer 25%perannum straight line basis
Fixtures and fittings 14.30%perannum straight line basis(i.e.over 7 years)

Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Current year
apportionment 4,028 4,028 3,955
Shortfall in
contributions (232) (232) (232)
3,796 3,796 3,723
Receipts for
previous years (10) (10)
Total Income 3,786 3,786 3,723

Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Lowest Income
Funding 1,207 1,207 1,167
Strategic
Development 291 291 481
Strategic Capacity 62 62
Sustainability Grant 56 56
Ministry Experience
Scheme 6 6
Parish Giving
Support 32 32
Parish Repairs and
Improvements 12 12
1,207 459 1,666 1,648

ther donations
Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Benefact Grant 106 106 123
Historic England -
Historic Churches
Support Officer 13 13
Church Army 46 46
Marshalls Charity 8 8
Donations 53 93 146 108
159 160 319 231

Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Statutory fees 476 476 486
Church
Commissioners'
Fees from training 11 11 117
Income recharged for
Support to parishes 4 4 3
480 11 491 606

Total Total
Unrestricted funds Restricted Endowment funds funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Housing income 291 291 446
Rents receivable 22 22
22 291 313 446

Unrestricted funds Unrestricted funds Total
Restricted Endowment funds Total funds
General Designated Funds funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Dividends receivable 6 613 1,248 1,867 1,634
Interest receivable 84 424 508 655
Rents receivable 1,099 1,099 1,111
90 613 2,771 3,474 3,400
--

Total
Unrestricted funds Restricted Endowment funds Total funds
General Designated Funds Funds 2024 2023
£'000 £'000 £'000 £'000 £'000 £'000
Gain on sale of
Properties&Glebe 1,085 241 1,326 3,445
Gain on sale of
Investments 1 1
Sale receipts from
churches 28 28 14
Sale of Glebe
Mineral Rights 188 188
Contribution to
office running costs 52 52
52 1,114 429 1,595 3,459

RAISINGFUNDS(2024) Unrestricted funds Unrestricted funds Restricted Endowment Total funds
General Designated Funds Funds 2024
£'000 £'000 £'000 £'000 £'000
Glebe agent'sfee 436 436
Parsonage rental costs 11 11
11 436 447
RAISINGFUNDS(2023) Unrestricted funds Unrestricted funds Restricted Endowment Total funds
General Designated Funds Funds 2023
£'000 £'000 £'000 £'000 £'000
Glebe agent's fee 308 308
Parsonage rental costs 8 8
8 308 316

CHARITABLEACTIVITIES Total
(2024) Unrestricted funds Restricted Endowment funds
General Designated Funds Funds 2024
£'000 £'000 £'000 £'000 £'000
Contributions to
Archbishops' Council
Training for Ministry 301 301
National Church
Responsibilities 180 180
Grants&Provisions 31 31
Retired clergy housing costs 125 125
Pooling of ordinands
maintenance grants 121 121
758 758
Resourcing Ministryand
Mission
Parish Ministry Stipends
and national insurance 3,504 3,504
Pension contributions 693 693
Housing costs 689 958 1,647
Removal and resettlement
grants 130 130
Other expenses 132 132
5,148 958 6,106
Support for parish ministry 1,238 518 1,756
Support costs 1,271 1,271
2,509 518 3,027
ExpenditureonEducation
Support for church schools
and parishes 100 100
8,515 1,476 9,991

CHARITABLEACTIVITIES
(2023)
Unrestricted funds Restricted Endowment Total funds
General Designated Funds Funds 2023
£'000 £'000 £'000 £'000 £'000
Contributions to
Archbishops' Council
Training for Ministry 306 306
National Church
Responsibilities 179 179
Grants&Provisions 32 32
Mission agency pension
costs 10 10
Retired clergy housing costs 122 122
Pooling of ordinands
maintenance grants 84 84
733 733
Resourcing Ministry and
Mission
Parish Ministry Stipends
and national insurance 3,486 3,486
Pension contributions 838 838
Housing costs 664 678 1,342
Removal, resettlement and
grants 98 98
Other expenses 62 62
5,148 678 5,826
Support for parish ministry 1,302 380 1,682
Support costs 968 968
2,270 380 2,650
ExpenditureonEducation
Support for church schools
and parishes 100 100
8,251 1,058 9,309

ANALYSISOFEXPENDITURE INCLUDING
ALLOCATIONOFSUPPORTCOSTS(2024)
Activities Grant
Funding
Undertaken of Support Totalcosts
Directly Activities Costs 2024
£'000 £'000 £'000 £'000
Raisings funds 446 446
Charitable activities:
Contributions to Archbishop's
Council 758 758
Resourcing parish ministry 6,106 1,757 1,271 9,134
Education 100 100
6,552 2,615 1,271 10,438
ANALYSISOFEXPENDITURE INCLUDING
ALLOCATIONOFSUPPORTCOSTS(2023)
Activities Grant
Funding
Undertaken of Support Totalcosts
Directly Activities Costs 2023
£'000 £'000 £'000 £'000
Raisings funds 316 316
Charitable activities:
Contributions to Archbishop's
Council 733 733
Resourcing parish ministry 5,826 1,682 968 8,476
Education 100 100
6,142 2,515 968 9,625
10.
ANALYSISOFSUPPORT
COSTS
ANALYSISOFSUPPORTCOSTS Total
(2024) Unrestricted funds Restricted Endowment funds
General Designated Funds Funds 2024
£'000 £'000 £'000 £'000 £'000
Central administration 1,000 1,000
Governance:
External audit 31 31
Registrar and Chancellor 136 136
Synodical costs 104 104
1,271 1,271

ANALYSISOFSUPPORTCOSTS
(2023) Total
Unrestricted funds Restricted Endowment funds
General Designated Funds Funds 2023
£'000 £'000 £'000 £'000 £'000
Central administration 705 705
Governance:
External audit 31 31
Registrar and Chancellor 109 109
Synodical costs 123 123
968 968
1.
ANALYSISOFGRANTS MADE
2024 2023
Individuals Institutions
Total
Total
Number £'000 £'000
£'000
£'000
From unrestricted funds for
national
Church responsibilities:
Contributions to Archbishop's
Council 6 758
758
733
From unrestricted funds:
Support for Board ofEducation 1 100
100
100
PEVEpiscopal Visitors 3 3 3
Churches Together in
Lincolnshire 1 9
9
8
Transformation Grants 12 67
67
77
Elloe East Deanery 25
Clergy Settlement Grants 15 42 42 41
Clergy1stAppointment Grants 10 31 31 28
Miscellaneous grants 4
Clergy Robing Grants 2
Ordinands in training 4 36 36 32
Ministry Division grants 11 6 6 35
Minor Repair Grants 3 12
12
60 118 188
306
352

2.
STAFFCOSTS
2024 2023
£'000 £'000
Employee costs during the year were as follows:
Wages and salaries 1,732 1,458
National insurance contributions 168 140
Pension costs 210 137
2,110 1,735

The average number of persons employed by the charity during the year 2024 2023
were: Number Number
Administration and financial management 24 18
Property 5 5
Discipleship&Ministry, Stewardship 11 15
Safeguarding & inclusion 4 4
Total for the Charity 44 42
2024 2023
Number Number
The numbers of staff whose emoluments (including benefits in kindbut
excluding
Pension contributions) amounted to more than £60,000 were as
follows:
£80,001 - £90,000 2 2
£120,001 - £130,000 1

Stipend Housing
TheRtRevd Stephen Conway No No
TheRtRevdDrNicholas Chamberlain No Yes
TheRtRevdDrDavid Court No Yes
The Venerable Alyson Buxton Yes No
The VenerableDrJustine Allain Chapman Yes Yes
The Venerable Gavin Kirk Yes Yes
TheRevJulie Donn Yes No
The Revd Georgina Machell Yes Yes
The Revd Rachel Heskins Yes Yes

2024 2023
£'000 £'000
Stipends 3,223 3,216
National insurance contributions 281 270
Pension costs -currentyear 696 838
- deficit reduction
- interest cost
4,200 4,324

Unrestricted funds Unrestricted funds Restricted Endowment
General Designated Funds Funds
£'000 £'000 £'000 £'000
From General Fund to Designated Fund (33) 33
From Restricted Fund to General Fund 8 (8)
From Endowment Funds Unapplied Total
Return to the General Fund 2,702 (2,702)
2,677 33 (8) (2,702)

Freehold Office
**Land& ** Equipment Total
Buildings
£'000 £'000 £'000
Costofvaluation
At1 January 2024 58,615 189 58,804
Additions 542 1 543
Transfers
Disposals (4,185) (140) (4,325)
Revaluation (5) (5)
At 31 December 2024 54,967 50 55,017
Depreciation
At1 January 2024 152 152
Disposals (140) (140)
Charge for the year 10 10
At31December 2024 22 22
Net Book Value
At31 December 2024 54,967 28 54,995
--
At31 December 2023 58,615 37 58,652
--

2024 2024
£'000 £'000
Investment properties - 15 (a) 63,649 59,921
Investments - 15 (b) 60,780 50,473
Total investment assets 124,429 110,394
5(a).INVESTMENT PROPERTIES
2024 2023
£'000 £'000
Market value at 1 January 2024 59,921 58,707
Disposals (1,729) (2,416)
(Loss)/Gain on revaluation 5,457 3,630
Market value asat31December 2024 63,649 59,921

Asatl Change in Asat31
January Additions Disposals Transfers Market December
2024 Value 2024
£'000 £'000 £'000 £'000 £'000 £'000
Endowment Funds
CBFChurchofEngland
Fund 8,795 201 8,996
EdentreeResponsibility
&Sustainable Global
Equity Fund B 2,384 (150) 2,234
Cazenove Capital 8,399 325 8,724
LGTAbrdn 10,614 2,333 805 13,752
LGTWealth Management 10,121 2,333 442 12,896
40,313 4,666 1,623 46,602
Diocesan Pastoral Fund
CBFChurchofEngland
Fund 2,063 2,333 25 4,421
EdentreeResponsibility
&Sustainable Global
Equity Fund
5,511 577 6,088
Cazenove Capital 1,956 76 2,032
Bailie Gifford 1,000 (15) 985
9,530 3,333 663 13,526
Trust funds
M&G Charifund 117 (117)
CBFChurchofEngland
Fund 202 118 4 324
319 118 (117) 4 324
Unrestricted Funds
EdentreeHumphrey 311 17 328
Bequest
311 17 328
Total 50,473 8,117 (117) 2,307 60,780

2024 2023
Due within one year £'000 £'000
Debtors 225 139
Other debtors and prepayments 771 456
Interest free loans within the Diocese 100 12
Total debtors 1,096 607
7.CREDITORS: amounts falling duewithinoneyear
2024 2023
£'000 £'000
Creditors 302 188
Other taxes and social security 51 48
Other creditors and accruals 502 386
Total creditors: amounts falling due within one year 855 622

2024 2023
£'000 £'000
Church Commissioners value-linked 72 72
loan
Pension deficit
Total creditors: amounts falling due after more than
one year 72 72

Asat1 Gains Asat31
January Income Expenditure Transfers and December
2024 Losses 2024
£'000 £'000 £'000 £'000 £'000 £'000
UNRESTRICTED FUNDS
General 1,328 5,796 (8,515) 2,677 17 1,303
DESIGNATED FUNDS
Pension Reserve 1 1
Building
Committee
Reserve
30 30
Clergy Conference 9 9
Vat Buffer Fund 100 100
Transformation Fund 231 33 264
Resource Church Funding 437 437
808 33 841
RESTRICTEDFUNDS
Pastoral fund 25,877 2,481 (1,466) (8) 617 27,501
PastoralNo.2Account 27 27
Trusts 319 2 4 325
Other Restricted 343 165 (21) 487
26,566 2,648 (1,487) (8) 621 28,340
ENDOWMENT FUNDS
Permanent
Trustfor Investment 36,524 1,424 37,948
Unapplied Total Return 41,965 2,771 (4,126) 1,623 42,233
Other Investment Assets 32,908 429 (436) 5,457 38,358
Expendable
Parsonage Fund 42,930 42,930
154,327 3,200 (436) (2,702) 7,080 161,469
Total funds 183,029 11,644 (10,438) 7,718 191,953

Asatl Asat31
January Income Expenditure Transfers Gains December
2023 and 2023
Losses
£'000 £'000 £'000 £'000 £'000 £'000
UNRESTRICTED FUNDS
General 1,188 5,721 (8,251) 2,665 5 1,328
DESIGNATEDFUNDS
Pension Reserve 159 (158) 1
Building
Committee
30 30
Reserve
Clergy Conference 9 9
Vat Buffer Fund 100 100
Transformation Fund 208 23 231
Resource Church 437 437
Funding
943 (135) 808
RESTRICTEDFUNDS
Pastoral fund 22,818 3,370 (961) 650 22,877
PastoralNo.2Account 27 27
Other Restricted 618 128 (105) 21 662
23,463 3,498 (1,066) 671 26,566
ENDOWMENT FUNDS
Permanent
Trustfor Investment 34,231 2,293 36,524
Unapplied Total Return 41,961 2,654 (4,869) 2,219 41,965
Other Investment Assets 27,900 1,640 (308) 46 3,630 32,908
Expendable
Parsonage Fund 42,930 42,930
147,022 4,294 (308) (2,530) 5,849 154,327
Total funds 172,616 13,513 (9,625) 6,525 183,029
20. ENDOWED FUND- TOTAL RETURN
Trust for Unapplied Other Total
Investment Total Investment Endowment
ENDOWEDFUND-TOTALRETURN2024 Return Assets
£'000 £'000 £'000 £'000
Atthebeginningofthe reporting period: 36,524 41,965 32,908 111,397
Income
DBFFundraising
Dividends 1,672 1,672
Rents 1,099 1,099
Sale of Glebe - Profit 429 429
Expenditure
Stipends Cost (436) (436)
Gain/(Loss) on fixed assets
Gain/(Loss) on investments 1,623 5,457 7,080
Transfer to cover stipends (2,702) (2,702)
Indexation 1,424 (1,424)
Gain on pension
Gain on revaluation of property
Atendofthe reporting period 37,948 42,233 38,358 118,539
Trust for Unapplied Other Total
Investment Total Investment Endowment
ENDOWEDFUND-TOTALRETURN2023 Return Assets
£'000 £'000 £'000 £'000
At the beginningofthe reporting period: 34,231 41,961 27,900 104,092
Income
DBFFunding 46 46
Dividends 1,497 1,497
Rents 1,111 1,111
Other Glebe Income 1,640 1,640
Expenditure
Stipends Cost (308) (308)
(Loss) on fixed asset
(Loss) on investments 2,219 3,630 5,849
Transfer to cover stipends (2,530) (2,530)
Indexation 2,293 (2,293)
Atendofthe reporting period 36,524 41,965 32,908 111,397

SUMMARYOFASSETSBY Tangible Investments Net Long Term Net Assets
FUND2024 Fixed Assets Current Creditors
Assets
£'000 £'000 £'000 £'000 £'000
Unrestricted funds- General 28 328 947 1,303
Unrestricted-designated
Pension Reserve 1 1
Building Committee Reserve 30 30
Clergy Conference 9 9
Discipleship Donation Fund
Vat Buffer Fund 100 100
Transformation Fund 264 264
Resource Churches funding 437 437
---
841 841
---
Restricted
Pastoral fund 14,365 13,526 (390) 27,501
PastoralNo.2Account 27 27
Trusts 324 1 325
Other Restricted 487 487
14,365 13,850 125 28,340
Endowment Permanent
Trust for Investment 31,841 6,107 37,948
Unapplied Total Return 42,233 42,233
Other Investment Assets 2,181 36,177 38,358
Expendable
Parsonage Fund 38,421 4,581 (72) 42,930
40,602 110,251 10,688 (72) 161,469
---
Total funds 54,995 124,429 12,601 (72) 191,953
--- --- ---

SUMMARYOFASSETSBY Tangible Tangible Investments Net Long NetAssets
FUND2023 Fixed Current Term
Assets Assets Creditors
£'000 £'000 £'000 £'000 £'000
Unrestricted funds- General 37 311 980 1,328
Unrestricted- designated
Pension Reserve 1 1
Building Committee Reserve 30 30
Clergy Conference 9 9
Vat Buffer Fund 100 100
Transformation Fund 231 231
Resource Church Funding 437 437
808 808
Restricted
Pastoral fund 14,931 9,530 1,759 26,220
PastoralNo.2Account 27 27
Other Restricted 319 319
14,931 9,849 1,786 26,566
Endowment Permanent
Trust for Investment 27,519 9,005 36,524
Unapplied Totalreturn 41,965 41,965
Other Investment Assets 2,158 30,750 32,908
Expendable
Parsonage Fund 41,526 1,476 (72) 42930
43,685 100,234 10,481 (72) 154,327
Total funds 58,652 110,394 14,055 (72) 183,029

2024 2023
£'000 £'000
Other operatingleases
Amounts due:
Within one year of the balance sheet date 12 12
In the second to fifth years inclusive of the balance sheet date 12 24
24 36

Year %ofpensionable stipends
31stDecember 2021 7.1% payable from January 2021 to December 2023
31stDecember 2022 Nil
31stDecember 2023 Nil
31stDecember 2024 Nil

reconciliationofthe balance sheetliabilityis set out below:
2024 2023
£'000 £'000
Balance sheet liability asat1 January
Contributions paid
Interest cost (recognised in theSOFA)
Re-measurement of the balance sheet liability*(recognised in theSOFA)


here were outstanding loans to the following parishes:
2024 2023
£ £
Saxby all SaintsPCC 3,000
WilsfordPCC 9,343
OldBolingbrokePCC 38,933
Hackthorn wColdHanworthPCC 17,060
UlcebyPCC 9,200
Little SteepingPCC 29,000
HuttoftPCC 6,205
Total outstanding loans to parishes 100,398 12,343

2024 2023
£'000 £'000
CBFChurch of England Deposit Fund (Capital) 1,440 2,483
CBFChurch of England Investment Fund accumulation income 2,046 2,027
CBFChurch of England Investment Fund 17,318 16,001
CBFChurch of England Fixed Interest Securities 56
COIFincome and accumulation shares 176 172
M & G Charifund 2,349 3,097
M & G Charibond 37 38
Edentree Investment Management 171 166
Miscellaneous Investments 90 90
Total assets held as custodian trustee 23,627 24,130

Total
Unrestricted funds Restricted Endowment funds
General Designated Funds Funds 2023
Note £'000 £'000 £'000 £'000 £'000
Income and endowments
from
Donations
Parish contributions 2 3,723 3,723
Archbishop's Council 1,167 481 1,648
Other donations 185 46 231
Charitable activities 3 496 110 606
Other trading activities 4 62 384 446
Investments 5 88 704 2,608 3,400
Other income 6 1,819 1,640 3,459
Total income 5,721 3,498 4,294 13,513
Expenditure on
Raising funds 7 8 308 316
Charitable activities 8 8,251 1,058 9,309
Total expenditure 8,251 1,066 308 9,625
Net income/(expenditure)
before investment (2,530) 2,432 3,986 3,888
gains/(losses)
Losson disposal of fixed assets
Net gains/(losses) on
investments 15 5 366 2,219 2,590
Net income/(expenditure)
(2,525) 2,798 6,205 6,478
Transfers between funds 13
2665 (135) (2,530)
Other recognised
gains/(losses)
Actuarial gains/(losses) on
pension scheme 26
Gains/(losses) on revaluation
of properties 14,15 305 3,630 3,935
---
Net movement in funds
140 (135) 3,103 7,305 10,413
Total funds brought forward
1,188 943 23,463 147,022 172,616
Total funds carried forward 19
1,328 808 26,566 154,327 183,029