## **PARISH CHURCH OF ST PETER AD VINCULA, ROYDON Annual Report for the Parochial Church Council For the Year ended 31 December 2024 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 2024 were:
|Priest in Charge:|Rev’d Richard Attew|Chair|
|---|---|---|
|||Licensed 24.06.19|
|Churchwardens:|Mrs Jessica Wells|Deputy Chair|
|||Re-elected at APCM 24.04.24|
||Mrs Helen Iles|Re-elected at APCM 24.04.24|
|Representative on|Mrs Helen Iles|Elected at APCM 2.5.23 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. Janet Whybrow|Elected at APCM 24.04.24 for 3 years|
||Mrs Karen Shaw|Co-opted member of the PCC (2.5.23)|
|PCC Secretary|Currently vacant.||
||Duties fulfilled by||
||various PCC||
||members.||
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There are currently 4 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**
Six meetings of the PCC were held during 2024:
**31 January** with 8 members attending **11 March** with 9 members attending
**24 April** (Post APCM) with 9 members attending
**3 June** with 9 members attending
- **9 September** with 7 members attending
- **21 November** with 8 members attending
## **The principal issues considered during 2024:**
## _Joining the Colchester Episcopal Area_
Following the retirement of the Archdeacon of Harlow, Vanessa Herrick, in March 2023, the position of Archdeacon of Harlow was reviewed by the Diocese of Chelmsford, in consultation with parishes. This consultation process concluded with the Archdeacon of Harlow post being abolished. Simultaneously, a review was conducted as to whether Harlow Deanery should move into the Bradwell or Colchester episcopal area (from the Barking area). It was decided that moving to Colchester was best, meaning that the Harlow Deanery (of which St. Peter’s is part) now works with the Bishop of Colchester – Bishop Roger Morris – within the Stansted Archdeaconry. St. Peter’s enjoys positive working relations with Bishop Roger and the Archdeacon of Stansted, Venerable Kate Peacock.
## _Parish Finance and Stewardship_
Despite the congregation of St. Peter’s recognising our financial obligations – and endeavouring to meet these – 2024 was a difficult year in this respect. A stewardship campaign did not lead to the significantly increased financial giving that was hoped for. Utility bills continue to rise, which puts pressure on our finances as well as negatively impacting how we use our resources. Although we have dutifully paid our Parish Share request in full for many years, it was decided that this was not achievable in 2025 (although we are committed to the principle of paying our Parish Share request in full whenever possible). Efforts were made to set up a new, more user-friendly, bank account with Unity Bank, but this has not been possible.
## _Hall Windows_
We have identified that the windows in both the large and small hall need replacing. A further exit into the churchyard is also desirable. Comparative quotations from three firms have been acquired. This project will require fundraising.
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## _The Chalice_
Since the Covid-19 pandemic, Holy Communion had been received ‘in one-kind’ (bread only). However, following a directive by Bishop Guli in July 2024, the chalice was reinstated for everyone sharing Holy Communion. For those who still felt unable to share the chalice, receiving Holy Communion ‘in one kind’ remained possible.
## _Churchyard Extension_
We recognise that there is limited space for burials in both the main churchyard and memorial area (used for the interment of ashes). Burials are now planned along the border between St. Peter’s and Temple Farm. Steps were taken to identify a possible additional memorial area.
## _Sound System_
A new sound system is desired in the church. Further investigation needs to take place as to what type of system is required. This will require fundraising.
## **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 has been completed.
## **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:
- A reflective Saturday Afternoon Prayer service was begun in April by Jess Wells. This is held on the 3[rd] Saturday of the month in the Colte Chapel.
- The annual World Day of Prayer service was held in the Colte Chapel on 1[st] March, followed by refreshments. The servicewas led by Pat Collins andGlen Farmer. The theme for 2024 was _Beg You . . . Bear With One Another in Love”_ , and the service was created by Christian women of Palestine. It was good to join with others in prayer.
- The Student Cross pilgrims once again visited St. Peter’s on 23[rd] March. A delicious lunch was served to energise them for their onward journey.
- A series of Compline services were held during Lent and Advent, led by Jess Wells and Rev’d Anthea Cannell. These have become significant seasonal services.
- During Lent, Jess Wells organised a recording of St John’s Gospel by 40 members of the congregation, with a recording sent out by email each day.
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- A service of Holy Communion was held on Maundy Thursday. A Quiet Hour and An Hour at the Cross services were held on Good Friday.
- An Easter weekend event was held in conjunction with the People of Roydon Group. An Easter Egg Hunt took place in the village, with craft activities and refreshments provided at St. Peter’s.
- A service for Ascension Day was held on 9[th] May.
- Harvest Festival Communion took place on 29[th] September. This was followed by an Afternoon Tea gathering and Evening Prayer.
- A Prayer Vigil for Peace was led by Jess on 7[th] October, the anniversary of the start of the conflict in Gaza.
- The annual Service of Remembering took place on 3[rd] November. Families were invited to remember their loved ones who are sadly no longer with us.
- Remembrance Sunday was commemorated with the annual church service and Act of Remembrance by the War Memorial. The WI created a beautiful display of knitted poppies, which was displayed on the Lych Gate.
- Members of the village and St. Peter’s community were personally invited to an Invitational Service on 24[th] November where our life together was celebrated.
- A Prayer Calendar was placed in the Lych Gate during Advent, created by Jess and Anthea. This stimulated prayer and conversation among passers-by. A daily prayer was sent out by email to those who wished to participate.
- Advent Sunday was marked with a Service of Light. A new altar frontal created by the Sewing Group was displayed for the first time.
- Advent and Christmas was celebrated with our annual services, to which the whole community were warmly invited, including through Christmas cards which were delivered across the parish. The Christmas services comprised: Nine Lessons and Carols; Christingle; First Communion of Christmas; Christmas Day Family Service and Communion.
- Bible studies continue to be led by Kingsley and Ann Sleep.
Roydon Pre-School and Primary School were visited by Rev’d Richard for assemblies. The children and staff also made visits to St. Peter’s to learn about the church, and to participate in seasonal services such as Harvest and Christmas.
Messy Church took place monthly, and was attended by families from the village and beyond. Bible stories, creative craft activities, refreshments, and conversation were enjoyed by all.
## **Charitable Giving**
Money was donated from St Peter’s income to the following charities:
All Sorts Dementia Group: £664.50 Friends of Essex Churches: £664.50 Housing Justice (via The Bishop of Chelmsford’s Lent Appeal): £664.50 Médecins Sans Frontières: £664.50
The annual Coffee Morning raised £1770 for Macmillan Cancer Support. The annual appeal for Christian Aid raised £1122.
Food donations for Harlow Foodbank were taken at Harvest Festival.
A food collection box for people in need was available in the church porch.
## **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:
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- Our Coffee Mornings on a Tuesday and Thursday are a popular way for people to gather for conversation and to make friends. With loneliness being a feature of society, times such as these are significant.
- A special Coffee Morning for MacMillan Cancer Support was held on 1[st] October. A delicious array of cakes and refreshments were served, as well as the sale of home-made condiments and cards. £1770 was raised for MacMillan.
- The Open Gardens event on 16[th] June was a great success. Thank you to everyone who prepared and opened their gardens for the occasion.
- The annual Churchyard Nature Count provided the opportunity to observe the wildlife found at St. Peter’s. This concluded with a special Evening Service focussing on Creation, arranged by Rev’d Anthea Cannell.
- The St. Peter’s CAMEO team provide lunches in the church hall. These are popular, well-attended and enjoyable occasions.
- St. Peter’s participated in the Roydon Festival event on 13[th] and 14[th] July. As part of this, beautiful flower arrangements were displayed in the church with the theme ‘Paths to Peace’ (including at a Preview Evening on the 12[th] ). Music was performed at St. Peter’s across the weekend, and was enjoyed by all.
- The Men’s Curry Night gatherings have been a great success – bringing men together from the village and beyond. A particular highlight of these gatherings is the annual pétanque competition.
- • The local De Merc Choir held a concert on 9[th] March in the church.
- The annual St. Peter’s Quiz Night was held in the church on 26[th] October. An enjoyable time was had by everyone.
- A Christmas film – ‘Arthur Christmas’ – was shown in the church on 21[st] December, in conjunction with the People of Roydon group. Many families came and enjoyed the show – which included a surprise visit from Santa Claus and his elves.
- Jane Nairn organised an Advent Wreath-making workshop. This is now firmly established as a popular annual event.
- A New Year party was held in the Village Hall. Music was provided by Ex-Vincula, featuring Scrap and Helen, family, and friends.
- The Heavenly Walks group meet every Thursday morning.
- A group of litter-pickers meet once a month to help keep the village tidy.
## **Families at St. Peter’s**
Messy Church is held monthly. We offer a Bible story, related arts and crafts activities, and refreshments for children and adults. The Messy Church team enjoy meeting the families who attend.
Unfortunately, due to low attendance over a prolonged period of time, and a member of the team needing to step away, Dads and Toddlers has been discontinued. We give thanks for all that Dads and Toddlers accomplished over many years for families within the village and beyond. It may be that Dads and Toddlers (or a similar activity) can begin again in the future – but a small team would be needed for this to be considered.
## **Church Fabric**
## **The Church**
No major work has been carried out to the Church during 2024.
The Quinquennial Inspection was carried out by CB Architecture in August 2022. Urgent items of concern at the moment are: the damp on the North wall of the North transept and the East wall in
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the Colte Chapel. Damp and mould seem to be increasing here. Scrap Iles has continued to unblock the downpipes and gutters between the North and East wall of the Colte Chapel, whenever water cascades down the wall and Platinum have made temporary repairs to the hopper. This will hopefully ameliorate the damp issue on the East wall of the North transept, but we need to keep this under review. We propose to instruct a damp specialist to advise on the damp issue in the Colte Chapel and we will continue to increase the ventilation as soon as the weather allows.
Major work is needed on the roof and includes repair of lead work on the tower and replacement of slipped tiles on the tower, the nave roof and the Colte Chapel. We are waiting for Lodge and Sons to give a quote for the work to be carried out. We will also need to instruct our architects for this work which will be undertaken as soon as possible. The Quinquennial Report recommended a closer inspection of the Colte Chapel roof. Lodge and Sons did not seem too concerned about the Colte Chapel roof but have indicated that the nave and tower are the priority.
Our regular maintenance of the church and halls has continued, including:
- Michael Newman of Platinum cleared out the gutters and downpipes.
- The organ was tuned and repairs to one of the organ’s stops were carried out.
- The boiler has been serviced and minor repairs carried out as required by Paul Redding.
- The halls have been kept clean weekly by Sue Wood. We would also like to thank her for keeping them looking so good.
- Andy Shaw fitted a contactless payment machine on the pillar in the church, which has been very useful at major services where people have not brought any cash with them.
The Churchwardens would particularly like to thank Jane and David Nairn, Scrap Iles and Andy and Karen Shaw for their continued help in tackling numerous repairs and odd jobs.
## **The Churchyard**
Luke and Josh from ‘A Touch of Grass’ continue to look after the churchyard. Steve Clark has continued to strim the grass around the graves in the new churchyard, to ensure the churchyard looks tidy for all who visit. We are also very grateful for the Friends of the Churchyard team, who spent many hours getting very wet and mucky clearing the drainage ditch and to those who have transplanted wildflowers around the Churchyard.The snowdrops and primroses looked so beautiful this year, especially those on the banks of the drainage ditch.The clearance has enabled them to really flourish. Thanks to Jess, Pam, Marilyn, Peter, Andy, Karen, Jane and David, Nicola, Anthea and Scrap for all the gardening jobs not covered by our gardeners. We are also very grateful for help from Richard Clark who chopped up a fallen tree and the working party who turned up to get rid of all the wood debris, especially Jonathan Craner who loaded his tractor and removed it all for us.
The compost heap which was getting very large was cleared by Helen. It was full of rubbish which wouldn’t biodegrade and large pieces of wood. Two heaps have now been created, one for soft materials and a separate wood pile. This should enable the compost heap to rot down more easily and the wood pile might provide a home for wildlife. A notice has been put beside the compost heap asking people not to put rubbish and dog poo bags onto the heap.
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The 10 bird boxes all had some evidence of habitation when they were cleaned out in the Autumn by Andy Shaw. Many thanks to him for doing this. We need to consider sowing more wildflowers to encourage more wildlife into the Churchyard. Thanks to volunteers who monitored the wildlife in the churchyard during the church nature count and to Pam Craner who monitors all the trees and alerts us to any works that need doing.
The hedge planted by Jane and David Nairn to the left of the memorial wall in autumn of 2021 continues to grow well and is providing a good barrier, cover and habitat for wildlife.
Scrap Iles continues to monitor the sycamores which continue to grow out of stumps where larger trees have already been removed and to cut them back when necessary.
Two Hawthorn trees and a Cupressus were removed from the new churchyard by Herts and Essex Tree Care, along with a large broken branch on the Sycamore by the bridge and an Elder which was falling into the ditch. The work has really opened up the new churchyard, letting more light into it and as a result some of the plants and other trees have flourished
There are only a few grave spaces in the new churchyard and a few burial of ashes spaces left. The PCC agreed to open an additional row for graves by the hedge in the new churchyard and are still considering the best place for additional burial of ashes spaces, somewhere near the memorial wall.
## **Future works**
For the past couple of years, we have been planning to upgrade our sound system, you will see that this is one of our aims for 2025. We hope to find a system which enables better recording too. The churchwardens engaged the advice of John Fitzpatrick, whointroduced us to a sound engineer.The system that was recommended was far too complicated for our needs, so now we are back to the drawing board. It has been recommended that we go to St. Mary’s Churchgate Street to look at their system, which is meant to be good.
The Churchwardens have been pursuing the possibility of installing new double-glazed windows in the halls. Helen has obtained 3 quotes for various options, but before we proceed further we need to find out from the DAC what sort of frames we would be allowed to have. We also need to establish whether we can afford to do this work in addition to the roof repairs.
Works will be needed to the Lych Gate, which is beginning to deteriorate.
## **Church Attendance**
The number of persons on the Electoral Roll as presented at the APCM 2024 was 52. The next review is due in 2025.
The average weekly attendance in 2024 was 30 adults. The total for Christmas Eve and Christmas Day services was 137 adults and 32 children (30 children at Christingle).
No Baptisms were held in 2024. There was 1 Wedding. 6 Funerals were held in church. There were 6 interments of ashes in the Memorial Area.
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## **Aims**
Our aims for 2025 include:
1. Continuing to nurture our community, both within and outside the church.
2. To seek to increase our worshipping community.
3. Identifying opportunities to serve our community.
4. Continued good stewardship of our buildings and churchyard. This includes utilising our premises for different purposes.
5. Further engagment with young people.
6. To upgrade our sound system.
7. To investigate and set up a new bank account which will be more user friendly than HSBC.
8. Working together and sharing resources with our neighbouring parishes of All Saints’ with St. Giles’, Nazeing and St. Mary’s, Great Parndon.
## **Conclusion**
2024 was another active year at St. Peter’s as we worshipped God, and served our community together. The number of activities listed in this report testifies to the hard work that has been done by so many in nurturing our St. Peter’s family, and connecting our faith and local community together. Although there is more still to do – and challenges to overcome – St. Peter’s continues to be a dynamic Christian presence in our parish. We are to remember that each conversation and each act of service can be valuable and used by God, regardless of how noticeable it is. God will continue to use our offereings as we continue to look towards him.
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# **PARISH CHURCH OF ST PETER-AD-VINCULA ROYDON** _**Registered Charity Number 1127074**_
**FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024**
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
Registered Charity Number 1127074
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
||||||**TOTAL**|TOTAL|
|---|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endowment|**FUNDS**|FUNDS|
||Notes|Funds|Funds|Funds|**2024**|2023|
|||£|£|£|**£**|£|
|**Incoming resources**|||||||
|_Voluntary income_|2a|37,286|-|-|**37,286**|42,292|
|_Activity for generating funds_|2b|7,594|-|-|**7,594**|2,688|
|_Income from investments_|2c|8,157|-|159|**8,316**|5,212|
|_Church activities_|2d|17,813|-|-|**17,813**|15,612|
|_Other incoming resources_|2e|-|-|-|**-**|-|
|**Total incoming resources**||70,850|-|159|**71,009**|65,804|
|**Resources expended**|||||||
|_Costs of generating voluntary income_|3a|-|-|-|**-**|-|
|_Fund-raising trading costs_|3b|1,172|-|-|**1,172**|-|
|_Church activities_|3c|71,705|-|-|**71,705**|74,376|
|_Governance costs_|3d|-|-|-|**-**|-|
|**Total resources expended**||72,877|-|-|**72,877**|74,376|
|**Net incoming/(outgoing) resources**||(2,027)|-|159|**(1,868)**|(8,572)|
|Other recognised gains/losses|||||||
|Transfers between funds||-|-|-|**-**|-|
|_Gains/(losses) on revaluation of fixed assets_|5|-|-|-|**-**|-|
|_Gains/(losses) on investment assets_|6|2,972|-|615|**3,587**|2,832|
|**Net movement in funds**||945|-|774|**1,719**|(5,740)|
|Total funds brought forward at 1 January 2024||180,069|-|5,687|**185,756**|191,496|
|**Total funds carried forward at 31 December**|**2024**|181,014|-|6,461|**187,475**|185,756|
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **BALANCE SHEET AT 31 DECEMBER 2024**
|Notes
**Fixed assets**
Tangible fixed assets
5
Investments
6
**Total fixed assets**
**Current assets**
Debtors
8
Short term deposits
Cash at bank and in hand
Creditors: amounts falling due within one year
9
**Net current assets**
**Total assets less current liabilities**
Creditors: amounts falling due after one year
9
**NET ASSETS**
**Funds**
7
**Endowment funds**
10
**Restricted funds**
10
**Unrestricted funds**
10|**1,771**
**146,549**
**6,542**
**154,862**
**(5,046)**|**2024**
£
**-**
**37,659**
**37,659**
**149,816**
**187,475**
**-**
**187,475**
**6,461**
**-**
**181,014**
**187,475**|2023
£
-
33,142
33,142
5,921
139,163
13,761
158,845
(6,231)
152,614
185,756
-
185,756
5,687
-
180,069
185,756|
|---|---|---|---|
Approved by the Parochial Church Council on April 2025 and signed on its behalf
Rev R Attew Chairman
The accompanying notes form part of these financial statements.
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## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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.
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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 2024.
## **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.
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**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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
**2024**
2023
£
£
£
**£**
£
24,735
-
-
**24,735**
24,814
6,256
-
-
**6,256**
7,693
979
-
-
**979**
940
2,998
-
-
**2,998**
3,334
2,318
-
**2,318**
3,511
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
2,000
37,286
-
-
**37,286**
42,292
7,594
-
-
**7,594**
2,688
-
-
-
**-**
-
-
-
-
**-**
-
7,594
-
-
**7,594**
2,688
8,157
-
159
**8,316**
5,212
8,157
-
159
**8,316**
5,212
5,571
-
-
**5,571**
4,738
7,675
-
-
**7,675**
7,220
4,567
-
-
**4,567**
3,654
17,813
-
-
**17,813**
15,612
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
-
-
70,850
-
159
**71,009**
65,804|
|---|---|
5
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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
**2024**
2023
£
£
£
**£**
£
-
-
-
**-**
-
-
-
-
**-**
-
1,172
-
-
**1,172**
-
1,172
-
-
**1,172**
-
202
-
-
**202**
842
978
-
-
**978**
1,197
1,632
-
-
**1,632**
1,843
918
-
-
**918**
162
3,730
-
-
**3,730**
4,044
34,593
-
-
**34,593**
32,090
540
-
-
**540**
1,021
6,576
-
-
**6,576**
6,827
1,881
-
-
**1,881**
2,899
2,011
-
-
**2,011**
3,324
6,736
-
-
**6,736**
7,841
4,013
-
-
**4,013**
3,638
5,676
-
-
**5,676**
5,790
5,520
-
-
**5,520**
5,520
-
-
-
**-**
-
429
-
-
**429**
1,382
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
71,705
-
-
**71,705**
74,376
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
72,877
-
-
**72,877**
74,376|
|---|---|
6
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
|**4**
**Staff costs**
**a**
_Wages and salaries_|**2024**
2023
**£**
£
-
-|
|---|---|
The PCC did not engage any employees throughout the year.
## **b** _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 2024 in respect of PCC members, nor persons closely connected to them, nor other related parties.
## **5 Tangible fixed assets**
|**Cost or valuation**
At 1 January 2024
Additions
Disposals
Revaluation
At 31 December 2024
**Depreciation**
At 1 January 2024
Provided in the year
Disposals
At 31 December 2024
**Net book amounts**
**At 31 December 2024**
At 31 December 2023|Freehold land
Church
and buildings
equipment
£
£
-
2,657
-
-
-
-
-
-
-
2,657
-
2,657
-
-
-
-
-
2,657
**-**
**-**
-
-|**TOTAL**
£
**2,657**
**-**
**-**
**-**
**2,657**
**2,657**
**-**
**-**
**2,657**
**-**
-|
|---|---|---|
|**6**
**Investments**
Market value 1 January 2024
Disposals at carrying value
Purchases at cost
Net gains and revaluation
**Market value 31 December 2024**|£
33,142
-
929
3,588
**37,659**|
|---|---|
During the year, dividends totalling £929 were reinvested in the purchase of 40.06 additional income shares in the CBF Church of England Investment Fund. The holding at 31 December 2024 was 1,506.17 shares with a market value of £37,659.
7
**THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
|**7**|**Analysis of Net assets by fund**|||||
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Endowment|**Total Funds**|
|||Funds|Funds|Funds|**2024**|
|||£|£|£|**£**|
||Fixed assets for church use|-|-|-|**-**|
||Investment fixed assets|31,198|-|6,461|**37,659**|
||Current assets|154,862|-|-|**154,862**|
||Current liabilities|(5,046)|-|-|**(5,046)**|
|||**181,014**|**-**|**6,461**|**187,475**|
|**8**|**Debtors**
Income tax recoverable
VAT recoverable
Other debtors||**2024**
**£**
**1,771**
**-**
**-**|2023
£
5,921
-
-||
||||**1,771**|5,921||
|**9**|**Creditors: amounts falling due within one year**
Accruals for utilities and other costs
Donations payable
Deferred income
Other creditors||**2024**
**£**
**1,929**
**2,658**
**-**
**459**|2023
£
1,578
2,838
1,505
310||
||||**5,046**|6,231||
||**Creditors: amounts falling due after more than**||**one year**
**2023**
**£**|2022
£||
||||-|-||
8
## **THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF ROYDON**
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 DECEMBER 2024**
## **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 2024
other gains
**31 Dec 2024**
and losses
£
£
£
£
**£**
169,316
70,850
(72,877)
2,972
**170,261**
1,169
-
-
-
**1,169**
708
-
-
-
**708**
1,424
-
-
-
**1,424**
3,646
-
-
-
**3,646**
3,806
-
-
-
**3,806**
180,069
70,850
(72,877)
2,972
**181,014**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
-
-
-
-
**-**
5,687
159
-
615
**6,461**
5,687
159
-
615
**6,461**
185,756
71,009
(72,877)
3,587
**187,475**|
|---|---|
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 REPORT TO THE PAROCHIAL CHURCH COUNCIL OF THE
ECCLESIASTICAL OF ROYDON
I report on the accounts for the year ended 31 December 2024 set out on pages 1 to 9.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The charty's trustees are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not required for this year (under Section 14412) of the
Charitie5 Act 2011 (the 2011 Act) and thal an independent examination is required.
It is my responsibility to-.
Examine the accounts under Section 145 of the 2011 Act
To follow the procedures laid down in the General Direction given by the Charity Commission
under Section 145(5)(b} of the 2011 Act.. and
To slate whether particular matters have come to my attention.
BASIS OF THE INDEPENDENT EXAMINER'S REPORT
My examination was carried out in accordance with the General Directions given by the
Chairty Commission. An examination includes a review of the aUntIng records kept by the
charity and a comparison of the accounts presented with those records. It also includes
onsideration of any unusual items or disclosures in the accounts. and seeking explanations
from you as trustees concerning any such matters. The procedures undertaken do not
provide all the evidence that would be required in an audit. and consequently no opinion is
given as to whether the accounts present a Irue arKI fair Vie 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) 1¢h gives me asonable cause to believe that, in any material resped, the
requirements
To keep accounting records in accordan with Section 130 of the 2011 Act" and
To prepare accounts which accord with the accounting records and to comply with
the accounting requirements of the 2011 Act
Have not been met: or
21 To which, in my opinion attention should be drawn in order to enable a proper
understanding of the accounts to be reached.
Geoffrey G. Iprosser FCA
4 Church Mead
Roydon
Essex
CM19 SEY
I l May 2025