## **PARISH CHURCH OF ST PETER AD VINCULA, ROYDON Annual Report for the Parochial Church Council For the Year ended 31 December 2023 Registered Charity Number 1127074** ## **Administrative Information** St. Peter’s Church is situated in the High Street, Roydon, and is immediately opposite the Village Green. It is in Harlow Deanery which is part of the Diocese of Chelmsford within the Church of England. The Parochial Church Council (PCC) is a charity which registered with the Charity Commission in November 2008 under the provisions of the Charities Act 2006. PCC Members who served during 2023 were: |Priest in Charge:|Rev’d Richard Attew|Chair| |---|---|---| |||Licensed 24.06.19| |Churchwardens:|Mrs Jessica Wells|Deputy Chair| |||Re-elected at APCM 2.05.23| ||Mrs Helen Iles|Re-elected at APCM 2.05.23| |Representative on|Mrs Helen Iles|Elected at APCM 12.10.20 for 3 years| |Deanery Synod:||| |Elected Members:|Mrs Jane Nairn|Also Assistant Churchwarden| |||Re-elected at APCM 2.5.23 for 3 years| ||Mrs. Pauline Preston|Re-elected at APCM 2.5.23 for 3 years| ||Mr Alan Beal-Forbes|Also Assistant Churchwarden| |||Re-elected at APCM 2.5.23 for 3 years| ||Mrs Patricia Collins|Also Treasurer| |||Elected at APCM 30.05.22 for 3 years| ||Mrs Lynn Weekes|Elected at APCM 30.05.22 for 3 years| ||Mrs Karen Shaw|Co-opted member of the PCC (2.5.23)| |PCC Secretary|Mrs Maureen White|Co-opted member of the PCC| 1 There are currently 3 vacancies on the PCC The method of appointment of PCC members is set out in the Church Representation Rules. The Churchwardens who are elected annually, and the Representatives on the Deanery Synod who are elected every three years, are ex-officio members of the PCC. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC. ## **Objectives and Activities** St. Peter’s PCC has the responsibility of co-operating with the Priest in Charge in promoting in the ecclesiastical parish the whole mission of the church, pastoral, evangelistic, social and ecumenical. The mission of the Church in Roydon includes the provision of acts of public worship and space for private prayer. The PCC supports other registered charities whose aims and objectives are complementary to those of the Church. St. Peter’s PCC also has responsibility for the maintenance and repair of the church and church halls. ## **Proceedings of the PCC** Eight meetings of the PCC were held during 2023: **9 January** with 8 members attending **27 February** with 7 members attending **28 March** with 5 members attending **2 May** (Post APCM) with 10 members attending **26 June** with 9 members attending **25 July** with 8 members attending **20 September** with 8 members attending **30 October** with 10 members attending ## **The principal issues considered during 2023:** ## _The Future of Harlow Archdeaconry_ Following the retirement of the Archdeacon of Harlow, Venerable Vanessa Herrick, in March, the position of Archdeacon was put under review. A consultation process was instigated by the Diocese (continuing into 2024) as they sought to determine whether the post of Archdeacon of Harlow would be retained, or abolished. ## _Living in Love and Faith_ In January, a Pastoral Letter written by the Bishop of Chelmsford, the Bishop of Barking, and the Bishop of Colchester stated: _“As bishops in the Diocese of Chelmsford we are delighted that, where parishes wish to, there will now be the option to offer prayers of dedication, thanksgiving and blessing for those in committed faithful same sex relationships and those who have entered same sex civil marriage.”_ Following this, St. Peter’s PCC, seeking to offer an inclusive welcome to all people, agreed in principle to offer these prayers as part of our spiritual provision to our community. In December 2023, following a lengthy and contentious discernment process, the Church of England formally approved these prayers of blessing. These prayers of blessing, which do not equate to marriage, can currently only be offered as part of a regular service of worship. ## _Stewardship_ The Financial resources of the Diocese and parishes remain low. St. Peter’s continues to pay its Parish Share request in full to help enable ministry to be sustained locally and across the Diocese. In order to maintain our financial health, a Stewardship Campaign was planned to encourage further financial giving from both the congregation and wider community. A contactless payment device was purchased to further assist us in this area. 2 ## _Travelling Well Together_ Bishop Guli presented a set of seven values which she hoped would characterise our life together in Chelmsford Diocese. The PCC have adopted these values on behalf of St. Peter’s and will use them as a guide in considering the mission of St Peter’s. ## _The Vicarage_ Following the work undertaken to offer the vicarage to a refugee family, a family from Afghanistan moved in in May and have settled into the village. The thanks of the PCC go to all those who helped the prepare the Vicarage to receive this family, and for welcoming them into the parish community. ## _Communion_ In July, the PCC agreed to reintroduce the shared chalice at Communion, following the Covid 19 pandemic. A shared chalice and intinction were both offered as part of our Eucharistic provision. ## _Churchyard_ Space for new burial plots in the churchyard remained limited. It was agreed that another row of plots along the back hedge in the ‘new’ churchyard would help alleviate this issue. Burial plots for the interment of ashes in the Memorial Area are also becoming limited. This was kept under review, with some thought given to creating a new Memorial Area in due course. ## **Safeguarding** The PCC of St. Peter ad Vincula is committed to ensuring that St. Peter’s Church is a safe place for everyone. The PCC has adopted the House of Bishops ‘Promoting a Safer Church’ Safeguarding Policy Statement and has complied with the duty to have ‘due regard’ to the House of Bishops’ Safeguarding Policy and Practice Guidance. A Parish Safeguarding Representative has been appointed and Safeguarding training is underway. ## **Worship, Prayer and the Community** Our usual pattern of Sunday morning services comprised Common Worship Holy Communion at 9:15am on the 1st to 3rd and 5th Sundays of the month, with a Service of the Word on the 4th Sunday. At the 5pm Evening Service, the usual pattern consisted of Book of Common Prayer Evening Prayer on the 1st to 3rd and 5th Sundays of the month, with Book of Common Prayer Holy Communion on the 4th Sunday. There are also services of Morning Prayer at 9.30am on Monday and Tuesday each week led by Rev’d Richard Attew and a service of Iona prayer by teleconference on a Tuesday morning at 8.30 led by Rev’d Dr Anthea Cannell. ## Other events included: - Two series of Compline during Lent and Advent, led by Jess Wells. The Lent series focussed on Julian of Norwich and the Revelations of Divine Love. In Advent, the services focussed on the different ways in which we wait. - The World Day of Prayer on 3[rd] March, was arranged and led by Pat Collins and Glen Farmer. The materials were prepared by the Women of Taiwan, and centred on the theme “I have heard about your faith”. - The Student Cross group made their annual visit to St. Peter’s on 1[st] April. They were warmly welcomed with refreshments and we shared in hymns and prayers together. 3 - Choral Evensong for Palm Sunday took place on 2[nd] April, featuring the anthems “Bread of the World” and “Lamb of God”. - On the 5[th] Sunday in April, Pat Thompson spoke at the morning service about the work of Project Linus, a charity which makes quilts for sick children. - The Bell Ringers rang for the Coronation on 6[th] May. A Celebration Service for the Coronation of King Charles III (7[th] May), followed by a Coronation Brunch in the Hall. - At the end of June, Rev’d Dr Anthea Cannell led a special service focussing on creation and the environment, coinciding with the Churchyard Nature Count. - A Celebration Service, giving thanks for life of our church, was held on 24[th] September. Around 140 people who are connected with the life of St Peter’s were personally invited. During the service, symbols were presented, representing our worship, our church building, our activities in the community of Roydon and our concern for the wider world. - A service of Holy Communion for Harvest was held on 1[st] October. The service took place around a family table and was followed by Brunch in the Hall. - The annual Service of Remembering was held on 29[th] October, remembering and giving thanks for the lives of those who have died. Personal invitations were sent to the families of those for whom funerals had been conducted at or on behalf of St Peter’s during the past year. - The Remembrance Sunday Service was held jointly with the United Reform Church. The village Brownies paraded in church. The service was followed by the Act of Remembrance at the War Memorial. - An Advent Prayer Calendar was once again collated, with prayers contributed by members of the congregation. The prayers were sent out by email each day through Advent and a display was again created in the Lych Gate, featuring “Roydon Doors”. - Advent commenced with a Service of Light on Advent Sunday, led by Rev’d Dr Anthea Cannell The Service of Nine Lessons and Carols on17[th] December was very well attended, following hand delivery of Christmas Cards containing information about the Christmas services to almost every house in the parish. - A group of carol singers sang, and offered refreshments, at Hansells Mead on 20[th] December, before moving to the village green, where they were provided with further refreshments by Helen and Scrap Iles. - Christmas Eve was celebrated with a Service of the Word, led by Jess Wells, the very popular Christingle Service and the First Communion of Christmas. - On Christmas Day, there was a Family Service followed by a short Holy Communion. Roydon Primary School made visits to the church, and participated in seasonal services and assemblies. Roydon Pre-school were also visited by Rev’d Richard, and made church visits for Harvest and Christmas. Messy Church took place on a monthly basis in the church, with refreshments in the hall. ## **Charitable Giving** Money was donated from St Peter’s income to the following charities: DEC (Turkey & Syria Earthquake Appeal): £676 Michael Roberts Charitable Trust (Harlow Foodbank): £676 The Good Grief Trust: £676 The Bishop of Chelmsford’s Lent Appeal: £676 The annual Coffee Morning raised £1700 for Macmillan Cancer Support. The annual appeal for Christian Aid raised £1960. Food donations for Harlow Foodbank were taken at Harvest Festival. A food collection box for people in need was made available in the church porch. 4 ## **Links with the Community/Environment** St Peter’s continues to contribute to the life of the community and the preservation of our environment with a wide range of regular and occasional activities: - Coffee Mornings continue to take place every Tuesday and Thursday morning. These are always well attended and provide a vital opportunity for people to gather together on a regular basis. - The Heavenly Walks continue every Thursday morning, offering exercise, fresh air and company. - A sewing group meets once a month, with members working on their own projects as well as larger scale projects for the church. - The CAMEO team, led by Pauline Preston and Karen Shaw, provide high quality and very popular lunches and afternoon teas. - A dedicated band of litter pickers meet once a month to tidy up the village. - St Peter’s once again joined with the People of Roydon to lay on an Easter Egg Hunt, with craft activities and refreshments provided by the Church. - The St Peter’s Quiz was transferred to new management and an enjoyable (if difficult) quiz took place in the Church in July. - The Macmillan Coffee Morning is now well-established as a high point of the Roydon social calendar, raising over £1700 in 2023. - A magnificent poppy display was created in the Lych Gate by the Roydon “wild knitters”. - Christmas Shoeboxes were collected as part of “Operation Christmas Child” organised by Samaritan’s Purse. ## **Families at St. Peter’s** Dads & Toddlers meets on the second Saturday of the month. There are toys for the children, refreshments, and the opportunity for conversation among the adults. It is an opportunity for families to meet each other and build connections with others who are at a similar life-stage. Messy Church is held monthly. We offer a Bible story, related arts and crafts, and refreshments for children and adults. The Children’s Corner, next to the Colte Chapel, has a child-friendly carpet and toys. It allows families to sit together on a Sunday and at special services. A new table was added to this. ## **Church Fabric** ## **The Church** ## Regular maintenance work was carried out, including: - The porch door was fixed by David Nairn after being forced open by a visitor. - The boiler was inspected and a safety valve fitted, the necessary paperwork was given by Paul Redding to satisfy the requirements of our insurance company. - An electrical service was carried out and all electrical equipment was PAT tested - Michael Newman of Platinum cleared out the gutters and downpipes. - Shelves were fitted in the small hall cupboards by Ian Dowsett. ## **The Churchyard** Remedial work was carried out to 2 mature Ash trees by the church and a large sycamore beyond the bridge. Also 2 dead Elms were felled and the Laurels along the pathway to the new burial ground were cut back to give enough room for coffins to be carried along the path. 5 The drainage ditch was completely cleared by Karen and Andy Shaw and other volunteers. Strong winds brought the Ivy and parts of the wall down on the south boundary of the churchyard alongside the carpark. Herts and Essex tree care carried out remedial works to this. A new plaque was added to the memorial wall. A bird feeder station and bird feeders were introduced into the churchyard and all the bird boxes were cleaned by Andy Shaw. A Commonwealth War Graves plaque was fixed to the wall of the hall, to highlight the presence in the churchyard of Pte Geoffrey Nugent’s grave. ## **Church Attendance** The number of persons on the Electoral Roll as presented at the APCM 2023 was 52. The next review is due in 2025. The average weekly attendance in 2023 was 36 adults. The total for Christmas Eve and Christmas Day services was 201 adults and 44 children (43 children at Christingle). 3 Baptisms were held in 2023. There were no weddings. 6 funerals were held in church and 4 funerals were conducted on behalf of the Parish at the crematorium. There were 7 interments of ashes. ## **Aims** Our aims for 2024 include: - Further participation as a church community in communal activities arranged within the parish. - Installation of a new church sound system. - Installation in the hall of new double-glazed windows. - Developing forms of support for people experiencing changes or difficulties in their lives. ## **Conclusion** During 2023, St. Peter’s continued to serve our community by offering a Christian presence within our parish and beyond. This was characterised by an attitude of compassion and a desire to help those around us. St. Peter’s is to be commended for the range and vibrancy of the activities which happen through the church – often alongside other groups. St. Peter’s seeks to be ‘good news’ within our community – and we all contribute to help accomplish this. 6 # **PARISH CHURCH OF ST PETER-AD-VINCULA ROYDON** _**Registered Charity Number 1127074**_ **FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2023** ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** Registered Charity Number 1127074 ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** ||||||**TOTAL**|TOTAL| |---|---|---|---|---|---|---| |||Unrestricted|Restricted|Endowment|**FUNDS**|FUNDS| ||Notes|Funds|Funds|Funds|**2023**|2022| |||£|£|£|**£**|£| |**Incoming resources**||||||| |_Voluntary income_|2a|42,292|-|-|**42,292**|160,733| |_Activity for generating funds_|2b|2,688|-|-|**2,688**|6,909| |_Income from investments_|2c|5,059|-|153|**5,212**|2,585| |_Church activities_|2d|15,612|-|-|**15,612**|15,944| |_Other incoming resources_|2e|-|-|-|**-**|-| |**Total incoming resources**||65,651|-|153|**65,804**|186,171| |**Resources expended**||||||| |_Costs of generating voluntary income_|3a|-|-|-|**-**|-| |_Fund-raising trading costs_|3b|-|-|-|**-**|1,236| |_Church activities_|3c|74,376|-|-|**74,376**|70,130| |_Governance costs_|3d|-|-|-|**-**|-| |**Total resources expended**||74,376|-|-|**74,376**|71,366| |**Net incoming/(outgoing) resources**||(8,725)|-|153|**(8,572)**|114,805| |Other recognised gains/losses||||||| |Transfers between funds||-|-|-|**-**|-| |_Gains/(losses) on revaluation of fixed assets_|5|-|-|-|**-**|-| |_Gains/(losses) on investment assets_|6|2,346|-|486|**2,832**|(3,832)| |**Net movement in funds**||(6,379)|-|639|**(5,740)**|110,973| |Total funds brought forward at 1 January 2022||186,448|-|5,048|**191,496**|80,523| |**Total funds carried forward at 31 December**|**2022**|180,069|-|5,687|**185,756**|191,496| 1 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **BALANCE SHEET AT 31 DECEMBER 2023** ||Notes||**2023**|2022| |---|---|---|---|---| ||||£|£| |**Fixed assets**||||| |Tangible fixed assets|5||**-**|-| |Investments|6||**33,142**|29,420| |**Total fixed assets**|||**33,142**|29,420| |**Current assets**||||| |Debtors|8|**5,921**||7,842| |Short term deposits||**139,163**||134,841| |Cash at bank and in hand||**13,761**||24,978| |||**158,845**||167,661| |Creditors: amounts falling due within one year|9|**(6,231)**||(5,585)| |**Net current assets**|||**152,614**|162,076| |**Total assets less current liabilities**|||**185,756**|191,496| |Creditors: amounts falling due after one year|9||**-**|-| |**NET ASSETS**|||**185,756**|191,496| |**Funds**|7|||| |**Endowment funds**|10||**5,687**|5,048| |**Restricted funds**|10||**-**|-| |**Unrestricted funds**|10||**180,069**|186,448| ||||**185,756**|191,496| Approved by the Parochial Church Council (by email) on 16th April 2024 and signed on its behalf Rev R Attew Chairman The accompanying notes form part of these financial statements. 2 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1. Accounting policies** ## **a Accounting convention** The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared in accordance with the Charities SORP (FRS102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102) (effective 1 January 2019), Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011. The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments at market value and the revaluation of certain fixed assets. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members. ## **b Funds accounting** Funds held by the PCC are: _Unrestricted funds_ – general funds which can be used for PCC ordinary purposes _Designated funds_ – monies set aside by the PCC out of unrestricted funds for specific future purposes or projects. _Restricted funds_ – (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; (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 the year is carried forward as a balance on that fund. _Endowment funds_ – funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted expenditure, depending on the purpose set out in the terms of the original endowment. ## **c** ## **Incoming resources** All incoming resources are accounted for gross. ## _**Voluntary Income**_ _Collections_ are recognised when received. _Planned giving_ receivable is recognised only when received. _Income tax_ recoverable on Gift Aid donations is recognised when the income is recognised. _Grants and legacies_ are recognised when the PCC is legally entitled to the amount due. ## _**Income from investments**_ Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. ## _**All other income**_ All other income is recognised when it is receivable. 3 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **c** _**Gains and losses on investments**_ Realised gains are recognised when the investments are sold Unrealised gains and losses are accounted for on revaluation on 31 December. ## **d** _**Resources used**_ Resources expended are accounted for on an accruals basis and are accounted for gross. ## _**Grants**_ Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC. ## _**Church Activities**_ The diocesan parish contribution is accounted for when paid. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet. No such liability existed at 31 December 2023. ## **e Fixed Assets** ## _**Tangible fixed assets**_ Consecrated and beneficed property of any kind is excluded from the accounts by section 96(2) of the Charities Act 1993. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected. For inalienable property acquired prior to 1 January 2005 there is insufficient cost information available and therefore such assets are not valued in the accounts. Individual items acquired since 31 December 2004 have been capitalised in the accounts and depreciated over their useful economic life (see note 5). All expenditure on consecrated or beneficed buildings and individual items costing under £1000 are written off in the year they were incurred. ## _**Depreciation**_ Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are: Fixtures and fittings 25% straight line Computer equipment 30% straight line No depreciation is provided on freehold property as it is the PCC's policy to maintain these assets in a continual state of sound repair. The useful economic life of these assets is so long and residual values so high that any depreciation would not be material. These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value. ## _**Investments**_ Investments are stated at market value at the balance sheet date. ## **f** ## **Current Assets** Amounts owing to the PCC at 31 December in respect of fees, rents or other income are shown as debtors less provision for amounts that may prove uncollectible. Short-term deposits include cash held on deposit with the CBF Church of England Funds and at HSBC bank. 4 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** |**2**
**Incoming resources**
_Voluntary income_
Tax-efficient planned giving
All tax recovered
Other giving
Collections of loose cash at services
Gift days and sundry donations
Recurring grants
Non-recurring grants
Legacies
**b**
_Activities for generating funds_
Fund-raising
Non-charitable trading
Special appeals
**c**
_Investment income_
Dividends and interest
**d**
_Income from church activities_
Income from hire of St Peter's Hall
Magazines
Parochial fees paid to the PCC
**e**
_Other incoming resources_
Insurance claims
Sale of fixed assets
Refund of historic utility payments
**Total incoming resources**|**TOTAL**
TOTAL
Unrestricted
Restricted
Endowment
**FUNDS**
FUNDS
Funds
Funds
Funds
**2023**
2022
£
£
£
**£**
£
24,814
-
-
**24,814**
24,858
7,693
-
-
**7,693**
7,842
940
-
-
**940**
400
3,334
-
-
**3,334**
2,819
3,511
-
**3,511**
4,347
-
-
-
**-**
-
-
-
-
**-**
-
2,000
-
-
**2,000**
120,467| |---|---| ||42,292
-
-
**42,292**
160,733| ||2,688
-
-
**2,688**
6,909
-
-
-
**-**
-
-
-
-
**-**
-| ||2,688
-
-
**2,688**
6,909| ||5,059
-
153
**5,212**
2,585| ||5,059
-
153
**5,212**
2,585| ||4,738
-
-
**4,738**
5,578
7,220
-
-
**7,220**
6,158
3,654
-
-
**3,654**
4,208| ||15,612
-
-
**15,612**
15,944| ||-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-| ||-
-
-
-
-| ||| ||65,651
-
153
**65,804**
186,171| 5 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **3 Resources expended** |**3**
**Resources expended**|| |---|---| |_Costs of generating voluntary income_
**b**
_Fund-raising trading costs_
Fund-raising costs
**c**
_Church activities_
Missionary and charitable giving:
Overseas mission societies
Christian relief and dev agencies
Home mission and Church societies
Secular charities
Parish share paid
Incumbent working expenses
Heat, light, cleaning, insurance
Church maintenance
Upkeep of services
Upkeep of churchyard
Parish magazine and bookstall
Hall running costs
Salaries, wages and honoraria
Mission costs
Church administration
Other expenses
Major repairs and redecoration
Bad debts
Bank charges
Depreciation
**d**
_Governance costs_
Independent examination fee
Cost of annual accounts
**Total resources expended**|**TOTAL**
TOTAL
Unrestricted
Restricted
Endowment
**FUNDS**
FUNDS
Funds
Funds
Funds
**2023**
2022
£
£
£
**£**
£
-
-
-
**-**
-| ||-
-
-
**-**
-| ||-
-
-
**-**
1,236| ||-
-
-
**-**
1,236| ||842
-
-
**842**
1,176
1,197
-
-
**1,197**
1,352
1,843
-
-
**1,843**
680
162
-
-
**162**
1,119| ||4,044
-
-
**4,044**
4,327
32,090
-
-
**32,090**
32,128
1,021
-
-
**1,021**
590
6,827
-
-
**6,827**
7,719
2,899
-
-
**2,899**
2,252
3,324
-
-
**3,324**
1,487
7,841
-
-
**7,841**
4,684
3,638
-
-
**3,638**
3,702
5,790
-
-
**5,790**
7,166
5,520
-
-
**5,520**
5,520
-
-
-
**-**
-
1,382
-
-
**1,382**
555
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-| ||74,376
-
-
**74,376**
70,130| ||-
-
-
**-**
-
-
-
-
**-**
-| ||-
-
-
**-**
-| ||| ||74,376
-
-
**74,376**
71,366| 6 **a** **b** **5** ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **4** |**Staff costs**
_Wages and salaries_
The PCC did not engage any employees throughout the year.|**2023**
2022
**£**
£
-
-| |---|---| ||| ## _Payments to PCC members_ The PCC acts as an intermediary to pass on fees from funeral directors and marriage couples to choristers and bell ringers some of whom may be members of the PCC. There were no disclosable transactions in 2023 in respect of PCC members, nor persons closely connected to them, nor other related parties. ## **Tangible fixed assets** |**Cost or valuation**
At 1 January 2023
Additions
Disposals
Revaluation
At 31 December 2023
**Depreciation**
At 1 January 2023
Provided in the year
Disposals
At 31 December 2023
**Net book amounts**
**At 31 December 2023**
At 31 December 2022|Freehold land
Church
and buildings
equipment
£
£
-
2,657
-
-
-
-
-
-
-
2,657
-
2,657
-
-
-
-
-
2,657
**-**
**-**
-
-|**TOTAL**
£
**2,657**
**-**
**-**
**-**| |---|---|---| |||**2,657**| |||**2,657**
**-**
**-**| |||**2,657**| |||| |||**-**| |||| |||-| ## **Investments** |**Investments**|| |---|---| |Market value 1 January 2023
Disposals at carrying value
Purchases at cost
Net gains and revaluation
**Market value 31 December 2023**|£
29,420
-
890
2,832| ||**33,142**| During the year, dividends totalling £890 were reinvested in the purchase of 41.13 additional income shares in the CBF Church of England Investment Fund. The holding at 31 December 2023 was 1,466.11 shares with a market value of £33,142. **6** 7 **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** |**7**
**Analysis of Net assets by fund**
Unrestricted
Restricted
Endowment
**Total Funds**
Funds
Funds
Funds
**2023**
£
£
£
**£**
Fixed assets for church use
-
-
-
**-**
Investment fixed assets
27,455
-
5,687
**33,142**
Current assets
158,845
-
-
**158,845**
Current liabilities
(6,231)
-
-
**(6,231)**
**180,069**
**-**
**5,687**
**185,756**
**8**
**Debtors**
**2023**
2022
**£**
£
Income tax recoverable
**5,921**
7,842
VAT recoverable
**-**
-
Other debtors
**-**
-
**5,921**
7,842
**9**
**Creditors: amounts falling due within one year**
**2023**
2022
**£**
£
Accruals for utilities and other costs
**1,578**
2,442
Donations payable
**2,838**
3,004
Deferred income
**1,505**
-
Other creditors
**310**
139
**6,231**
5,585
**Creditors: amounts falling due after more than one year**
**2023**
2022
**£**
£
-
-|Unrestricted
Funds
£
-
27,455
158,845
(6,231)|Restricted
Endowment
**Total Funds**
Funds
Funds
**2023**
£
£
**£**
-
-
**-**
-
5,687
**33,142**
-
-
**158,845**
-
-
**(6,231)**| |---|---|---| ||**180,069**|**-**
**5,687**
**185,756**| 8 ## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON** ## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **10 Statement of funds** |**Unrestricted funds**
General
Designated churchyard project
Designated floor project
Clock and tower repairs
Unrestricted Fabric fund
Memorial fund
**Restricted funds**
Upkeep of church grounds
Church maintenance
Designated charities
**Endowment funds**
Tithe Chancel Trust
**Total funds**|Bal b/fwd
Income
Expenditure
Transfers,
**Bal c/fwd**
1 Jan 2023
other gains
**31 Dec 2023**
and losses
£
£
£
£
**£**
175,695
65,651
(74,376)
2,346
**169,316**
1,169
-
-
-
**1,169**
708
-
-
-
**708**
1,424
-
-
-
**1,424**
3,646
-
-
-
**3,646**
3,806
-
-
-
**3,806**| |---|---| ||186,448
65,651
(74,376)
2,346
**180,069**| ||-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**| ||-
-
-
-
**-**| ||5,048
153
-
486
**5,687**| ||5,048
153
-
486
**5,687**| ||| ||191,496
65,804
(74,376)
2,832
**185,756**| The endowment comprises the Tithe Chancel Trust for maintenance and repair of the church. There also exists a connected trust, St Peter’s Roydon Church Estate, which exists independently of the PCC and does not form part of these accounts. The trust was established as a permanent endowment circa 1752 and first registered as a charity in 1904. It is currently registered with the Charity Commission number 264214. The trustees are the incumbent and the churchwardens for the time being. The objects of the trust are "for the repairing and beautifying of the building", which the Charity Commission has agreed includes the church halls as well as the church itself. 9 INDEPENDENT EXAMINERS REPORTTO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL OF ROYDON I report on the accounts for the year ended 31 December 2023 set out on pages 1 to 9. RESPECTIVE RESPONSIBILITIES OF TRUSTEESAND EXAMINER The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required this year (under Sedion 144{2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is required. It is my responsibilty to= Examine the accounts under Section 145 of the 2011 Act To follow the procedures laid down in the General Direction gtven by the Charity Commission under Section 14515}(b) of the 2011 Act: and To state whether parbcular matters have come to my attention. BASIS OF THE INDEPENDENT EXAMINER'S REPORT My examination was carried out in accordan￿ the General Directions given by the Chairty Commission. An examination indudes a review of the al￿OUnting 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 you as trustees con￿MIng any such matter5. The procedures undertaken do not provide all the eviden￿ that would be required in an audit, and consequenlly no opinion is given as to whether the accounts present a Inje and fair vievK and the report is limited to those matters set out in the statements below. INDEPENDENT EXAMINERS STATEMENT In connection with my examination. no matter has come to my attention: 1) Which gives me reasonable cause to believe that, in any material respect. the requirements To keep accounting records in aC(X)rdan￿ viith Section 130 of the 2011 Act; and To prepare accounts which accord Nwth the accounting records and to comply with the accounting requirements of the 2011 A Have not been met or 21 To which, in my opinion attention should be d understanding of the accounts to be rea in order to enable a prope Geoffrey G. Iprosser FCA 4 Church Mead Roydon Essex CM19 SEY 10 April 2024