**REGISTERED CHARITY NUMBER: 1127847** 

**ANNUAL REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024** 

**FOR** 

## **PAROCHIAL CHURCH COUNCIL OF THE ECCLESIASTICAL PARISH OF** 

**HOLY TRINITY EAST HAM** 

## www.easthamparish.org.uk 

## Calculus Assurance Services 

Chartered Accountants and Statutory Auditor 

5 Priory Road Loughton Essex IG10 1AF 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY** 

## **CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

||**Page**||
|---|---|---|
|**Reference and administrative information**|1to|2|
|**Report of the Trustees**|3to|12|
|**Independent Auditors Report**|13 to|14|
|**Statement of Financial Activities**|15||
|**Balance Sheet**|16||
|**Notes to the Financial Statements**|17 to|23|
|**Detailed Statement of Financial Activities**|24 to|25|





## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY** 

## **Reference and Administrative Information** 

The Parochial Church Council of the Ecclesiastical Parish of the Holy Trinity, East Ham is a charity registered with the Charity Commission for England and Wales. 

Charity Registration number: 1127847 

There are 3 active churches in the Parish: 

St Bartholomew’s Church and Centre, 292b Barking Road, London E6 3BA 

St Edmund, Forest Gate, 464 Katherine Road, London E7 8NP 

St Mary Magdalene 1 Norman Road London E6 6HN 

The Church is also responsible for the building at: 

St Albans Church and Christian Centre, 157a Wakefield Street London E6 1LG.  This is now routinely used in the working week on a long-term basis by a long-term hire, Senators Day Nursery. 

The Parish of Holy Trinity East Ham is part of the Diocese of Chelmsford in the Church of England. The correspondence address is: The Parish Office, St Bartholomew’s Church and Centre, 292b Barking Road London E6 3BA. 

Website: http://easthamparish.org.uk 

_**Principal address**_ St Barts Church & Centre 292b Barking Road East Ham London E6 3BA For the period 1[st] January 2024 until the date this report was approved, the following served as members of the PCC: _**Team Rector**_ Revd. Dr Sue Lucas _(Chair)_ (until 16/02/2025) _**Team Vicar**_ Revd Paul Gurnham _**Acting Team Rector**_ Revd Paul Gurnham  (Chair from 17/02/2025) _**Associate Clergy**_ Revd Canon Ann Easter Bishop Saulo Barros Revd Professor Sandra Eldridge Revd John King (from 15/05/2024) Revd Katherine Ward _**Assistant Curates**_ Revd John King (until 15/05/2024) _**Parish Wardens**_ Mrs Christine Bence (from APM 2024) Ms Mary Richards (to APCM 2024) Mrs Molara Tarigha (from APM 2024) Mrs Hazel Thomas _**District Church Wardens**_ Mrs Sarah Namatovu (to APCM 2024) Mrs Molara Tarigha (to APCM 2024) _**Deanery Synod Representatives**_ Canon Shirley Biro Mr Gordon Owen (until 16/03/2024: RIP) Mrs Molara Tarigha (from 15/09/2024) Ms Hazel Thomas Mr Neil Askey 

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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY** 

_**Elected Members from APCM**_ Mr Andrew Biro (treasurer) _**2023 to APCM 2024**_ Mrs Joan Boyce (until 19/04/2024: RIP) Mrs Paulette Welch Mrs Christine Bence Mrs June Bassenger (elected at PCC 27/09/2023) _**Elected Members**_ Mr Andrew Biro (treasurer) _**From APCM 2024 to APCM 2025**_ Mrs June Bassenger (elected at PCC 27/09/2023) Mrs Sarah Namatovu Mr Balu Sanhtosham Mrs Grace Santhosham 

Revd Dr Susan Lucas was appointed Team Rector, Revd Paul Gurnham was appointed Team Vicar by the Lord Bishop of Chelmsford and Bishop Saulo Barros and Revd Katherine Ward were appointed Associate Ministers, by the Lord Bishop of Chelmsford. Revd Professor Sandra Eldridge and Revd Canon Ann Easter both hold the Bishop’s Permission to Officiate.  Revd John King completed his title in the parish in 2024 and was appointed an Associate Mnister in the parish by the Lord Bishop of Chelmsford. They are all ex-officio members of the PCC. 

The PCC has one sub-committee, the statutory sub-committee of the Standing Committee, which consists of the Team Rector, Team Vicar, Parish and Church Wardens and Parish Treasurer.  The Standing Committee is able to transact the business of the PCC between PCC meetings and supports the Team Rector in setting the PCC agenda. 

The Chelmsford Diocesan Board of Finance acted as Custodian Trustee for the inalienable property of the Church. 

The PCC met 6 times in 2024; 30 January, 3 March, 1 May, 16 July, 15 September, 27 November. 

Minutes of all PCC meetings are held in the Parish Office and are available for scrutiny if requested. 

**Principal Bankers:** Barclays, Barclays Bank Plc, Leicester, LE87 2BB 

**Auditors:** Calculus Assurance Services, 5 Priory Road, Loughton, IG10 1AF 

**Architect** :  Mark Goodwill-Hodgson, 1 Highfield Road, West Bridgford, Nottingham, NG2 6DR 

Day to day management of the Church was exercised by the Team Rector, Team Vicar, Church Wardens and PCC, with the support of the Parish Office. 

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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. The trustees have adopted the provisions of 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 Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **Structure, Management and Governance** 

## **Governing document** 

The charity is established under the _Parochial Church Councils (Powers) Measure 1956_ which together with the _Church Representation Rules (2011, 2017)_ comprise its governing document, and constitutes an unincorporated charity. 

The PCC of the Holy Trinity, East Ham is a body corporate and operates under the _Parochial Church Councils (Powers) Measure 1956_ and _Church Representation Rules (2011, 2017)_ 

The method of appointment of PCC members is set out in the Church Representation Rules.  All church members are encouraged to register on the Electoral Roll and stand for election to the PCC. 

From the APCM 2020, the 3 Churches in the Parish operated District Church Councils. The Church Districts were created by a pastoral measure passed by the APCM in 2018.   All lay members of the PCC, whether ex-officio or elected, are thereby ex-officio members of the DCC of their home Church, and all ex-officio clergy members of PCC are ex-officio members of all DCCs.  All District Church Wardens are ex-officio members of the PCC.   In addition, either at or subsequent to the APCM 2024, the following lay representatives were elected to the DCCs: 

**St Bartholomew, East Ham:** Doris Goodchild, Philip John (to APCM 2024), Irene Phaup, Tarun Philip (to APCM 2024), Eutal Spence 

**St Edmund, Forest Gate:** Younas Choudary, Helen Gilkes, Cassilda Martin 

**St Mary Magdalene** : Laurine Griffith, Ancil Griffith, Lesley Scawthorn, Claudette King, Damian Sutton, Tina Preston, John Hedges, Jean Mansfield (to APCM 2024), Colin Mansfield (to APCM 2024), Grace Santhosam (to APCM 2024), Balu Santhosam (to APCM 2024) 

PCC members receive information on trustee responsibilities, basic health and safety, risk management and safeguarding procedures. 

## **Related Parties** 

East Ham Parish forms part of the wider Church of England and falls within the Diocese of Chelmsford which employs the Clergy appointed to the Parish by the Bishop of Chelmsford.  The Parish contributes to the finances of the Church of England via the Parish Share which based on the size of the congregation and ability to pay.  The Church of England is therefore the principal related party. 

The PCC includes the appointed Clergy and lay representatives elected at the Annual Church Meeting, the PCC are the trustees for the purposes of the Charities Act 2011, all being potential related parties.  All PCC members are required to complete a declaration of interests form and to update this annually for any changes so that the Parish is able to identify any related parties in order to identify related party transactions for disclosure in the accounts see Note 11. 

Other related parties include the London Borough of Newham as one member of the PCC is also an elected Local Councillor. 

## **OBJECTIVES AND ACTIVITIES** 

## **Aims and Purposes** 

The Parochial Church Council (PCC) of Holy Trinity, East Ham has the responsibility of co-operating with the Team Rector, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. 

The PCC is also specifically responsible for the maintenance of the various buildings in the Parish: the Parish Church of St Mary Magdalene, Norman Road, St Bartholomew's Church and Centre, Barking Road, St Edmund, Forest Gate, Katherine Road. It in addition holds some responsibilities as freeholder / leaseholder for St Alban's 157a Wakefield Street London E6 1LG and for Fellowship House within the St Bartholomew's site. 

## **Objectives and Activities** 

The general functions of PCCs are stated within section 2 of the Parochial Church Councils (Powers) Measure 1956. 

The PCC is committed to enabling as many people as possible to worship at the Churches in the Parish and to become part of this community of faith. The PCC maintains an overview of worship in the Parish and discusses how our services can involve the many groups that live within our parish. 

Our worship puts faith into practice through prayer and scripture, music, sacrament and a wide variety of service to the whole community. 

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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **OBJECTIVES AND ACTIVITIES (continued)** 

## **Statement of Public Benefit** 

When planning the activities for the year, the Team Rector, Ministry Team and PCC have considered the Charity Commission's guidance on public benefit, and in particular, the specific guidance for charities for the advancement of religion. In particular, we try to enable people to live out their faith as part of our parish community through: 

- Worship and Prayer; regular public worship that is open to all, and the provision of sacred space for personal prayer and contemplation. 

- Enabling people to learn about the Gospel and develop their knowledge of, and trust in, God the Father, the Son and the  Holy Spirit through sermons, courses and small groups. 

- Provision of pastoral care for people living in the parish and for members of the congregations, including offering the sacraments of baptism and confirmation, conducting weddings and funerals and visiting the sick, housebound and bereaved. 

- o Mission and outreach work. 

- Taking of religious assemblies in schools; supporting religious education in schools and during school visits to our churches. 

- Evangelistic activities, through the staging of events and meetings and the distribution of literature. 

- Promoting the whole mission of the Church through provision of activities that meet the needs of the whole community. 

- o Supporting other charities in the UK and overseas. 

To facilitate this, it is important that we maintain the fabric of the various buildings around the parish. 

## _In 2024 we:_ 

- Saw St Bart’s Café continue to flourish and provide a welcoming and inclusive environment for the community, providing opportunities for crafts and other activities. 

- Saw the Food Pantry at St Bart’s continue to offer an important service to the local community 

- supported Religious Education in our local primary schools, hosting visits on a number of occasions; this included the Easter Experience in cooperation with Faith in Schools at St Mary Magdalene’s and St Bartholomew’s 

- participated in Newham Interfaith Week featuring St Mary Magdalene in a photography exhibition of places of worship in Newham at Green Street Library 

- welcomed visitors to tours and talks at St Mary’s for the St Mary Magdalene Patronal Festival and for London Open House Festival. 

- welcomed large numbers of visitors and community leaders to major events notably our Christmas services including the Festival of Nine Lessons and Carols. 

- Continued to support our community and other faith groups both by our own activities and by offering the hospitality of our buildings to other organisations that promote the work of the Kingdom of God 

More detailed description of some of these activities follows later in this report 

## **Volunteers** 

We should like to thank all those who work so hard to make our Parish the lively and vibrant community that it is. 

In particular, we want to mention the Churchwardens and Treasurers in all the Churches, the Parish Wardens and Treasurer, all the members of the PCC and DCCs, the ministry team, the altar servers, choir members, organists, Sunday School teachers, and the huge number of people who have given so generously of time, talents and resources to enable this Parish to go on being God's holy, catholic and apostolic church in this place even, perhaps especially, in this time of pandemic,  to be God’s people in God’s mission, and to care for our buildings. 

## **ACHIEVEMENT AND PERFORMANCE** 

## **Charitable activities** 

Key indicators that we are achieving our aims and objectives are the number of people actively involved in the church congregations within the parish. 

## **Church Attendance** 

The average weekly attendance counted during October 2024 (2023) was: 

St Bartholomew: 28 (37) St Edmund: 7 (10) St Mary Magdalene: 84 (57) 

## **Electoral Roll** 

2024 is a not a new Electoral Roll year. The Electoral Roll as revised for the Annual Meeting 2024 is as follows: 

St Bartholomew: St Edmund: St Mary Magdalene: Resident: 13 Resident: 4 Resident: 27 Non-resident: 21 Non-resident 10 Non-resident 41 Total = 34 Total = 14 Total = 68 

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**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **ACHIEVEMENT AND PERFORMANCE (continued)** 

This makes a total of 116 for the parish, of whom 44 are resident and 72 are non-resident 

## **Safeguarding** 

The PCC is committed to safeguarding. Safeguarding continues to be reviewed every year, with a substantial review undertaken every five years or when the guidelines change, whichever is sooner. As part of this commitment, at its meeting on 16th July 2024 the PCC passed a resolution adopting a newly amended parish safeguarding policy. The newly amended policy ensures ‘compliance’ with the House of Bishops’ Promoting a Safer Church rather than merely ‘giving due regard to’ Promoting a Safer Church. At that same meeting the PCC appointed a third Parish Safeguarding Officer, Sandy Davies a retired headteacher of a school for vulnerable children. Sandy would serve alongside the existing PSOs Hazel Thomas and Mary Richards and bring considerable experience and expertise in safeguarding. Newly updated and clearer safeguarding information posters were produced and displayed across the parish. Sandy Davies began leading a series of in-person safeguarding training sessions for parish officers during the second half of 2024. Substantial progress was made in delivering Foundation and Basic training. In December 2024 an incident was reported from one of our churches, and a thorough investigation was carried out at the direction of the Diocesan Safeguarding Team.  The incident was reported to police but no further action was needed and our team was commended for its handling of the situation. The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 (duty to have regard to House of Bishops’ guidance on safeguarding children and vulnerable adults). 

## **Pastoral Care** 

There were 3 baptisms in 2024. 

There were no weddings in the Parish in 2024. 

13 funerals were either held in Church, or taken by the clergy on behalf of the Parish at crematoria, cemeteries, or a simple committal. 

## **Newham Deanery Synod** 

Newham Deanery Synod met 4 times in 2024. Each meeting included welcomes and farewells. There were presentations on a range of topics including ‘A Parish and Deanery Response to Travellers’ with Becca Rogers, and chaplaincy at the University of East London with James Grenfell, new chaplain at UEL. There was an opportunity for deanery synod members to engage with the preparations for the Barking Area bid for Strategic Mission and Ministry Investment Board (SMMIB) funding with an update from Archdeacon Chris Burke and an interactive workshop lead by Dawn Waddell, and the start of a listening exercise across Deanery to inform the bid. In June Shirley Biro stood down as Lay Chair and Janet Bone was elected as the new Lay Chair. The Synod recorded thanks for the considerable contribution Shirley had made serving as Lay Chair. During the year Shirley and Janet worked with Deanery members to build resources and support for lay officers in the deanery including holding a Pastoral Care Course and training for Churchwardens with trainers from the diocese. They reported on this work in the main item at the December meeting ‘Lay Matters’. 

## **The Life of the Churches in 2024** 

## **St Bartholomew’s Church and Centre Prayer, Faith and Sacramental Life** 

In 2024 our Sunday congregation continued to be small but faithful.  The trend seen since 2022, of community users of the centre began to be drawn into the sacramental life of the church through the Thursday Eucharist has continued, and during 2024, this continues to have an attendance of at least 8 or 9, and is often in double figures.  There is only a small overlap with the Sunday congregation – those attending on Thursday regard St Bart’s as their ‘weekday church.’  Ash Wednesday was particularly well attended, again with almost no overlap with the service at St Mary Magdalene’s in the evening. 

We ran a successful Lent Course in 2024 alongside our colleagues in the East Ham and Plaistow MMP, and the 11am Thursday slot (immediately before the Eucharist) works well for this sort of faith formation. 

During Holy Week, St Mary Magdalene’s, as the parish church of the parish, hosted the main celebrations of Palm Sunday, Maundy Thursday Eucharist of the Institution of the Lord’s Supper the Liturgy of Good Friday.  Following Stations of the Cross at St Bart’s, however, we shared Good Friday Liturgy and the Easter Vigil with St Mary Magdalene’s. 

We again hosted the Annual Meetings as a joint service at St Bart’s (12 May). 

Bart’s patronal festival took place on Sunday 1 September and the Team Vicar preached. 

Remembrance Sunday saw us, as usual, joining military, civic and other representatives at the War Memorial in Central Park. 

We again held a Christingle service for the uniformed organisations at St Bart’s.  As there are now only Brownies and Guides at St Bart’s, this was a smaller attendance, but it is much appreciated.  There was an element of Messy Church about the service which included making Christingles before the service, which we hope to build on in future. 

As well as our own worship, as a building licensed for worship rather than a consecrated building, we are able easily to offer hospitality to worshipping communities from other denominations.  Our friends and guests continue to be Vision Gospel, a Pentecostal Church, Bethel Ministries, a Telegu-speaking ecumenical congregation and the Malayalam-speaking Church of South India. 

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**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **Fundraising** 

There was a very successful and well-supported Macmillan Coffee Morning in the café, which raised over £650. 

We hosted a Saturday Brunch in support of Revd Sue Lucas, the Rector at the time, in her effort in running the London Marathon in aid of St Joseph’s Hospice, making a contribution of over £400. 

## **Social and Community Life** 

## **Café** 

As in previous years, January 2024 began slowly with everyone returning to their usual routines.  As the year progressed, both our numbers and takings began to steadily rise month on month. 

We held our prices throughout 2024 and will review this decision again early in 2025.  It is our aim to keep any increases to a minimum and for the price of all drinks to be maintained at £1 if at all possible.  We were mindful of café users who may be struggling with the cost of living and we have a discretionary fund that is used to good effect. 

All activities continued throughout the year and proved to be very popular with Tuesday and Thursday continuing to be our busiest days.  New groups have started; Friday exercise and Social Dance sessions and we have continued with monthly film showings and bimonthly quiz afternoons. 

Our fabulous staff and volunteers, Marion and Jan, continue to maintain the warm welcome at St Bart’s Café.  The continued support of the volunteers with us on both Tuesday and Thursday means we are fully staffed. 

The year was rounded off with a great Christmas lunch supported by all of our café users and we were entertained by Jazanne Arts.  A thoroughly good time was had by all ! 

We’re looking forward to continuing to offer a warm welcome to friends old and new in 2025. 

## **The Lunch Bunch** 

The ‘lunch bunch’ event continued in 2024 monthly on Mondays, a completely open group of people who go out to lunch together at a low-cost local eatery.  Everyone is welcome and those present always ensure that cost is never a barrier to anyone joining in.  At the end of the year, the Lunch Bunch particularly enjoyed their Christmas lunch gathering. 

## **Warm Haven** 

From the Autumn, we were once again able to offer, as a response to the rising cost of living a ‘warm space’ in St Bart’s café.  While the café is open, we can welcome any guests, including providing a warm drink and, at the discretion of the café manager, some soup or a sandwich.  Our activities give those who might need a warm space a reason to come , so the initiative has undoubtedly increased footfall, and Newham Council have particularly commended us for running the warm space in a sustainable way with proper safeguards for staff and users in place. 

## **Food Pantry** 

Average numbers attending Bart’s Pantry during 2024 have been: 

|Jan|28|Apr|27|Jul|27|Oct|23|
|---|---|---|---|---|---|---|---|
|Feb|38|May|21|Aug|24|Nov|22|
|Mar|41|Jun|26|Sept|26|Dec|23|



Despite high numbers at the beginning of the year, numbers visiting the Pantry were relatively stable during the rest of 2024. 

During 2024 we received several cash donations from Line Dancers, WI, harvest collections and music afternoons, along with personal donations too.  We also received some top-up deliveries from NFA which has kept our shelves loaded although these deliveries have tailed off towards the end of 2024. 

We were closed for two weeks over Christmas/New Year and reopened on 10 January 2025.  To help cushion the impact of this closure our regular members were each given a £10 voucher for Lidl on our final week of 2024 alongside Winter Care Packs donated by EECF. 

The Pantry Fund stands at £4,903 at 31 December 2024. 

## **Recitals – Mihalyi – Thursday 10th October - Goldberg Variations** 

During 2024, we hosted a really high quality recital, featuring a young and upcoming pianist. 

## **Hosting Other Community Organisations/Services** 

During 2024, we continue to be a community hub for the provision of Vitamin D to the over-65s. 

We continue to host the Artisan East Market, a market hosting local artisans and craft workers.  These have become very popular with the local community and the church and centre becomes a gathering place for many people from the whole of East Ham. 

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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

We have continued to host WI meetings in 2024, and the WI contribute in many ways to the life of the church and centre, not least in providing catering for the Artisan East Market. 

We continue to benefit from Cutie Pies nursery hiring the Hall, Cecilia Room and Luke Room office.  They both provide good financial support to St Bart’s and have also contributed to the environment by planting out the ‘square’ of garden on Navarre Road. 

We also continued to host uniformed organisations in the Centre – Brownies and Guides on Mondays. 

In 2024, Community Counselling continued slowly to increase their ‘in person’ practice and a number of counsellors now work regularly at St Bart’s.  In addition, Community Counselling have begun periodically to meet as a team here at St Bart’s. 

## **Fabric Report** 

The following repairs were undertaken in 2024: 

|Month<br>Details<br>Contractor<br>Jan<br>Replace hall kitchen window – beyond repair<br>Prestige Windows and Doors<br>Feb<br>Repair car park brickwork and cut brickwork to square for gate to be<br>fitted<br>R Woollard & Sons<br>Grills to top of wall in St Barts brickwork<br>Poojan Fabrication Ltd<br>Apr<br>Annual service contract of fire alarm<br>Tunstall<br>May<br>Remove waste & weld hinges to car park gate<br>R Woollard & Sons<br>Weld new hinges to car park gate<br>R Woollard & Sons<br>Service church/hall room dividers<br>AEG Maintenance<br>Replace faulty fluorescent light fitting<br>Arealight<br>Jun<br>Replace ball valve in upstairs water storage tank<br>R Woollard & Sons<br>Servicing fire extinguishers<br>London Fire Protection<br>Aug<br>Replace hand dryers in gents toilet<br>Arealight<br>New audio system in church<br>Moss Technical<br>Replacing three lights<br>R Woollard & Sons<br>Sep<br>Racking & new fuses in Nursery cupboard<br>R Woollard & Sons<br>Boiler servicing & gas safe certificate<br>Duncan Samuel<br>Oct<br>Replace EM in building and 7 lights in main hall<br>Arealight|£<br>660<br>275<br>2,940<br>3,442<br>80<br>100<br>883<br>312<br>130<br>319<br>540<br>13,500<br>390<br>270<br>1,100<br>2,382|
|---|---|
||27,323|



## **St. Edmunds** 

## **Prayer Faith and Sacramental Life** 

We continue to have a small but regular congregation for the Sunday morning Eucharist and would like to thank all members of the clergy team for the thought and care they put into this. In 2024  +Saulo and Ruth continued to support the congregation in addition to their work at St Martin’s.  In the first half of the year a monthly Portuguese service was led by +Saulo. 

From May 2024 a weekday Mass was restored at St Edmund’s, taking place on Tuesdays at 12.15pm. 

The Patronal Festival was held on 17 November and the Team Rector preached. The congregation hosted a splendid buffet lunch. There was a good attendance from across the parish. 

## **Social and Community Life** 

Alternatives East London, a local charity working mainly with women and children continues to operate from the first floor each weekday.  Following their initial rent holiday while they completed capital refurbishment, Alternatives began to pay rent in May 2024, giving St Edmund’s financial stability. 

## **Fabric Report** 

Substantial redecoration of the ground floor (worship spaces) was undertaken in 2024. the following works were undertaken in St Edmund’s in 2024: 

|Month|Details|Contractor|£|
|---|---|---|---|
|Jan|Fire extinguisher servicing|London Fire Protection|270|
|Mar|Repair/re-stick stair carpet|Carpet Matters|120|
|May|Decorating of ground floor (church, chapel, vestry, parish room,|R Woollard & Sons|13,050|
||hallway, toilet)|||
||Emergency alarm reset triggered by Alternatives guest in error|London & South East|60|
|||Electricals Ltd||



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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

|Fire alarm servicing<br>London & South East<br>Electricals Ltd<br>Jun<br>Painting of stairs and landing<br>R Woollard & Sons<br>Oct<br>Boiler service/gas certificate<br>DSMT Heating<br>Nov<br>Floor sanding and sealing<br>Roberts Flooring<br>Dec<br>Fire alarm servicing<br>London & South East<br>Electricals Ltd<br>Repair to entrance roof – lead flashing stolen<br>R Woollard & Sons|472<br>4,500<br>285<br>4,400<br>360<br>375|
|---|---|
||23,892|



Running and maintenance costs of St Edmund’s for the moment continue to be met through the support of the SDF money, but the rental income from Alternatives means there is means of financial stability when the SDF money comes to an end in 2025. 

## **St Mary Magdalene** 

## **Prayer, Faith and Sacramental Life** 

The Parish Church of St Mary Magdalene continued to offer a vibrant worshiping life in 2024. The principal Sunday service (Parish Eucharist) and festivals in particular saw growth in attendance and attracted more new congregation members. 

The topic of this year’s Lent course was the Passion Gospels. It was hosted by the parish at St Mary’s on Wednesday evenings and at St Bart’s Thursday mornings and served attendees from the wider Ministry and Mission Partnership (i.e. St Martin’s Plaistow, St George’s East Ham, St Paul’s East Ham)  was held in part at St Mary’s following the Wednesday evening Eucharist. 

St Mary Magdalene hosted joint Parish services for Palm Sunday and the Triduum. The Parish Feast of Title on Trinity Sunday was hosted at St Mary’s (26 May) and the Revd John King preached. 

On ‘Environment Sunday’ (2 June) our Eco-Church group addressed the congregation ahead of our drive towards the Rocha Eco-Church Silver Award. Also on 2 June St Mary’s hosted the annual service In Honour and Memory of John (‘Jack’) Travers Cornwell VC, conducted by the Revd Canon Fred Ashford-Okai, Chaplain to the East Ham and District Branch of the Royal British Legion. 

On 1 June St Mary’s took part in the MMP prayer walk with church members taking part and hosting the group. The Team Vicar gave a short talk on the history and life of the church. During July the Team Vicar moved into the vicarage. 

Nearing his retirement as Archdeacon of West Ham, the Ven Elwin Cockett preached on Trinity 6 (7 July). 

The preacher at the Patronal Festival on 21 July, a joint Parish Eucharist, was the Revd Katy Hacker Hughes. This was followed by the interment of the ashes of Gordon Owen. The St Mary’s congregation laid on a worthy festival lunch enjoyed by all. At 6pm there was choral Evensong with our choir augmented by visiting singers. 

Harvest Festival was celebrated on 6 October (Trinity 19). At the Parish Eucharist the congregation offered up donations in kind for Bonny Downs foodbank. At 5pm there was Evensong with London Gallery Quire, with church and chapel music from the Georgian era. 

All Saints Day was kept on Sunday 3 November and our guest preacher was Rachel Humphrey, Baptist Pastor from Bonny Downs. The Annual Memorial Service took place at 6pm that evening, to which families of those whose funerals we have taken over recent years are especially invited. Remembrance Sunday featured an Act of Remembrance in the churchyard by the War Memorial. 

The Parish Festival of Nine Lessons and Carols at 6pm on 22 December began our sequence of Christmas services. As well as readers from all three churches in the parish, we had several more readers drawn from our local community partners and local dignitaries this year, among them: Sarah Dodd (East Ham Nature Reserve), Ami Moulton (NewWay Project Night Shelter manager), Councillor Lakmini Sharh (East Ham South) and Sir Stephen Timms MP. Also in attendance were Councillor Susan Masters (East Ham South) and Councillor Amar Virdee (representing Rokhsana Fiaz OBE, Mayor of Newham). Many people attended the carol service for the first time. The service was followed by convivial mulled wine and mince pies in the church. 

On Christmas Eve the church was full of young families for the Christingle Service jointly led by the Revd John King and the Revd Canon Ann Easter. Children were fully engaged with dressing up and acting out the nativity story. The church was also full for Midnight Mass and a small congregation gathered for the Christmas morning service. The Team Rector preached at Midnight and the Team Vicar on Christmas morning. Numbers were up in comparison to 2023, with more than a hundred at each of the three major services (Carols, Christingle and Midnight). 

All our services are supported by our sacristan, serving team, choir, organist, wardens and sidespeople and we give them all our heartfelt thanks. 

## **Fundraising** 

Our charities this year have been the Mildmay Mission Hospital, Christian Aid and USPG.  Proceeds from the collection at the Christingle Service at Christmas as usual went to The Children’s Society. 

Page 8 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **Social and Community Life** 

Whilst the social and community life is inseparable to the worshipping life of the church, a few additional notes are set out below to give a sense of the wide social and community life of St Mary’s. 

Open days with tours including tower visits were held on the patronal festival weekend (July) and during the Open House Festival (September), Members of the congregation supplied refreshments in the hall and others gave tours. 

St Mary’s continued to collaborate with East Ham Nature Reserve. Members of St Mary’s were part of the quarterly East Ham Nature Reserve stakeholders meeting chaired by Sarah Dodd, Parks Development Officer, attended by representatives of the church, the council and the conservation volunteers, to promote common interests in serving the community through the churchyard/Nature Reserve. Members of St Mary’s congregation continue to engage with conservation work on the Nature Reserve. 

Members of the conservation volunteers not previously involved with the church have begun to attend church events and services. 

St Mary’s continued ministering to local children in partnership with Faith in Schools, again hosting local schoolchildren for a ‘mock wedding’ as part of their RE curriculum. For the first time St Mary’s, in cooperation with East Ham Nature Reserve, hosted more than 150 year 4 children from several local primary schools for the Faith in Schools Easter Experience (18 March). 

St Mary’s continued to play host to other school groups throughout the year. 

As part of St Mary’s relationship with East Ham Nature Reserve we welcomed several groups of children and their families to visit the church on those days when they were visiting the Reserve for family activity days. 

Following a year of work led by the Eco-Church group, in September 2024 St Mary’s was awarded the Rocha Eco Church Silver Award. In Autumn 2024 the St Mary’s Eco-Church group established the Eco-Church garden at the Church Hall, Norman Road. Work days have brought together church members and members of the local community. 

In October St Mary’s began working with the Centre of Community and Theology (‘CTC’), joining the Organising for Growth programme. Fr Paul and Ana Ferreira from CTC began holding one-to-one meetings with congregation members to helb build relationships and discern gifts and reveal what aspirations our church has for itself and the wider community. 

Members of St Mary’s and local community members came together on Saturday 9th November for the second Remembrance Walk. Penny Evans of the conservation volunteers led the guided walk of the Commonwealth War Graves in the churchyard. Fr Paul blessed crosses bearing poppies which those attending then laid at the foot of each war-grave headstone. 

St Mary’s collaborated with photographer Shahed Saleem and participated in a Photo Exhibition of Places of Worship in Newham as part of Newham Interfaith Week in November. 

The Christmas Market on 23 November raised well over a thousand pounds and was very well attended by local community. Thanks to all who contributed to this great effort. Some members of the community attended the market as their first introduction to the church and have now become part of the church community and worship at St Mary’s. 

On 19 December St Mary’s and the wider parish and MMP joined forces with Bonny Downs Baptist Church for Carol singing at the Red Lion raising money for NewWay Project NewDay Night Shelter. This was ahead of St Mary’s Hall hosting the second half of the Night Shelter (due to start 3 January 2025). 

## **St Mary Magdalene’s Choir Report 2024** 

Over the last year the choir has continued to fulfil faithfully its primary function of leading and enriching the musical portions of the liturgy week by week at St Mary Magdalene’s, plus its extended role across the parish singing at united services at St Bartholomew’s and St Edmund’s.  As ever this involved a great deal of commitment from the singers who attend regular rehearsals before and after Sunday Mass, undertake individual work at home using rehearsal tracks, and also attended some Thursday evening rehearsals in the run-up to Christmas.  Since Advent 2023 the choir has been leading the singing of the proper portion of psalmody for the day in responsorial form on Sundays and feast days, requiring learning and performing of new music on a (usually) weekly basis. 

While the regular services form the bedrock of the choir’s work and mission, numerous ‘special’ services have once again been the highlights across the year.  Some of these were sung by the core members of the choir without the addition of any guest singers, including the Holy Week liturgies.  For other ‘special’ services we continue to be fortunate to be joined by guest singers.  On Easter Day the service opened with William Mathias’ Lift up your heads, O ye gates; while the anthem after Communion was a new choral setting of the Easter Anthems.  For the Patronal Festival in July the choir sang Choral Evensong.  The introit was Hail, gladdening light by Geoffrey Shaw, the canticles were sung to Tallis’ Short Service in the Dorain Mode, and the anthem was Richard de Castre’s Prayer to Jesus by R. R. Terry.  The year was rounded off with another highly successful Service of Nine Lessons and Carols in December.  The choral items included Up! good Christen [sic] folk, and listen (arr. G. R. Woodward), All my heart this night rejoices (Johann Georg Ebeling), The Sussex Carol (arr. David Willcocks), Susanni (Richard Rodney Bennett), plus a new work, New Prince, New Pomp, to words by St Robert Southwell. 

Page 9 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **ST MARY’S HALL – TREASURER’S  REPORT,   2024** 

## **Users** 

Mini Uni – the nursery organisation continued to use the hall until July.  It was originally agreed that they would pay the gas and electricity charges in exchange for a low rent which, sadly, did not work out.  They finally departed on 31st July.  Two Pentecostal groups continue to use the building on Sundays but the hall continues to remain empty during the week.  However, it was agreed that a homeless group could use the hall on Friday nights for 10 weeks, managed by volunteers from Royal Docks Church, which has worked out very well. 

## **Fabric** 

The building requires some work to bring it up to scratch for use, but this is in abeyance (not least due to reduced income).  General maintenance is ongoing to keep the building ticking over. 

## **Fabric Report** 

During 2024 the following works were undertaken at St Mary Magdalene: 

|Month<br>Details<br>Contractor<br>Jan<br>New Sign<br>Sign Fit<br>Electrical fault & door repair, Pew switch cracked<br>DNR Handyman<br>Mar<br>Lightening conductors maintenance<br>Roddells<br>Apr<br>Renew guttering<br>DNR Handyman<br>Jul<br>PAT Testing & roof beam repair<br>DNR Handyman|£<br>1,840<br>80<br>180<br>244<br>185|
|---|---|
||2,529|



## **ACHIEVEMENT AND PERFORMANCE** 

## **Church Fabric and Buildings** 

Consecrated land which has been given to God is owned by the Church Commissioners on behalf of the Church of England rather than the PCC and therefore are not included in the PCC accounts at either historic cost or valuation.  However, the PCC, as custodian, have a responsibility to maintain and insure the Church buildings and the costs are charged to the Statement of Financial Affairs (SOFA) as incurred. 

## **FINANCIAL REVIEW** 

## **Investments and Investment Policy** 

Over many years the church congregations making up the Parish have accumulated surpluses of income over expenditure which are held in various reserve funds.  Where the reserve funds are not expected to be required in the short term these funds have been invested in lower risk funds designated to generate both income and capital gains over time. 

The investment funds are managed by CCLA and the underlying portfolio sectors and risk profile meet social, environmental and ethical criteria agreed by the Church of England centrally. 

The value of all our investments only increased by about half as much as in 2023. 

## **Financial position** 

The PCC, as Trustees of the charity, have acted responsibly in managing the charity's financial affairs. 

## **Reserves policy** 

The Parish is fortunate in having substantial reserves which cover any eventuality. The restricted St. Mary's Millennium (Restoration) Fund had £1.3 million in fixed assets to cover all costs associated with St. Mary's Church and free, uncommitted reserves are approximately £493,000, representing 16 months of unrestricted expenditure (excluding property depreciation which is already covered by a designated reserve) if all income ceased. 

It is PCC policy to maintain a balance on unrestricted funds (if possible) that equates to at least two months' unrestricted payments to cover emergency situations that may arise from time to time, at current levels this represents approximately £60,500.  Total reserves at 31 December 2024 were £8,281,000 of which £1,398,000 were restricted and £6,883,000 were unrestricted.  Designated funds have been set aside by the trustees to reflect investment in fixed assets, future commitments, and contingencies, leaving approximately £493,000 of uncommitted funds. 

## **Risk management** 

Risk can be defined as 'the threat that an event or action will adversely affect an organization's ability to achieve its objectives and execute its strategies'.  The main risk areas may be categorized as follows: 

- **Financial risk** - the most common category of risk and many non-financial risks can be measured in terms of financial impact. The PCC approved a set of Internal Financial Procedures to manage financial risk and will review these in the coming year and regularly thereafter. 

Page 10 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

- **Reputational risk** - can have an impact if unwelcome publicity hinders the mission of the church. Regular media releases are issued to local newspapers and the Diocesan Bulletin, alongside the internal communications such as the website and weekly newsletter. 

- **Statutory and legal requirements** - such as health and safety, employment law, Charities Act and child protection.  The PCC has policies in place for all of these and they are reviewed on a regular basis. 

- **Operational risk** - relates to threats to the Church's ability to deliver its objectives owing, for example, to damage to the church building. 

The above list represents the major risks reviewed by the PCC and systems or procedures have been established to manage those risks. 

## **Detailed financial review** 

## **Parish:** 

All forms of giving increased in 2024, by approximately 10%. The shortfall in meeting the Parish share is made up by contributions from the income from the Church Halls. 

## **St Bartholomew’s:** 

Income increased by about 4% and, despite spending about £13,000 on a new sound system for the Church (for which we did receive a grant of £6000), the Centre made a modest surplus of about £4,000. 

## **Fellowship House** 

As usual, Fellowship House generated a considerable surplus which is used towards making up the shortfall in the Parish Share. 

## **St Alban’s:** 

St. Alban's also generated a large surplus from letting to the pre-school, but a substantial amount is still owed for 2024. 

## **St Edmund’s:** 

The SDF project partly funded the refurbishment of the premises and Alternatives took occupancy of the second floor and began to pay rent. As a result, St Edmund's also made a significant surplus. 

## **St Mary Magdalene:** 

## **Hall** 

Most of our payments are now subject to on-line banking, and utilities, insurance, etc are managed by direct debit. As at 31st December, the hall account stands at £3,750 and there is £12,235 in the CBF (savings) account. 

## **St Mary’s General Purposes Account:** 

This account was set up many years ago to deal with income and expenditure pertaining to the church.  Income is derived from votive candle proceeds, donations, and a depositary for the income raised at annual Christmas Markets, and any payments from this are managed by the Social committee.  We also occasionally donate to charities in memory of church members who have died, and annual donations to our two chosen charities (Mildmay and USPG). As at 31st December,2024 the account stands at £5,197. 

Two non-Anglican worshipping communities continue to use the Hall on Sunday afternoons in return for hire fees. Together these generate a modest income. 

## **St Mary’s Millennium Fund:** 

This is a Restricted Fund, and as usual there has been little movement in or out of the Millennium Fund this year.  The main items of expenditure this year have been the works detailed in the Fabric Report for St Mary Magdalene’s above. 

## **FUTURE PLANS** 

- Following the departure of the Team Rector, the Revd Dr Sue Lucas, at the beginning of 2025 the parish enters a period of discernment as to leadership and ministry. 

- The parish will be engaging with the “Believing in Barking” plan following the successful Barking Area (Diocese of Chelmsford) bid for funding from the Strategic Mission and Ministry Investment Board (SMMIB) 

- Conversations begin in 2025 at St Mary’s looking at needs and opportunities for improvements at St Mary’s Hall and church buildings, building on some of the work begun on the ‘Organising for Growth’ programme. 

- In the light of recent congregational growth, we will be looking to encourage and utilise the energy and talents of our people in expanding the life and witness of our three churches. 

## **VOLUNTEERS: THANK YOU** 

We should like to thank all those who work so hard to make our Parish the lively and vibrant community that it is not least the Churchwardens and Treasurers in all the Churches the Parish Wardens and Treasurer, all the members of the PCC and DCCs, the ministry team, the altar servers, choir members, organists, those working with children and young people, and the huge number of people have given so generously of time, talents and resources to enable this Parish to go on being God’s holy, catholic and apostolic church in this place, and to care for our buildings.s. 

Page 11 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY REPORT OF THE TRUSTEES for the Year Ended 31 December 2024** 

## **INDEPENDENT AUDITORS** 

Calculus Assurance Services, the auditors appointed at the 2023 APCM (having been appointed for a three-year term covering the audit of the 2021, 2022 and 2023 annual financial statements) have expressed their willingness to continue in this capacity. 

## **DISCLOSURE OF INFORMATION TO THE AUDITORS** 

We, the trustees who held office at the date of approval of these Financial Statements as set out above each confirm, so far as we are aware, that: 

- there is no relevant audit information of which the company’s auditors are unaware; and 

- we have taken all the steps that we ought to have taken as trustees in order to make ourselves aware of any relevant audit information and to establish that the charity’s auditors are aware of that information. 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". 

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

## **COMPLIANCE WITH LAWS AND REGULATIONS** 

The trustees have established policies and procedures designed to ensure that it complies with all material laws and regulations in relation to the charitable company’s operations and activities.  The trustees are not aware of any significant non-compliance with laws and regulations. 

Approved by the PCC (board of trustees) on 18 May 2025 and signed on their behalf by: 

.............................................................................. 

Revd Paul Gurnham – Trustee and Chair of the PCC 

18/06/2025 

Page 12 



**INDEPENDENT AUDITORS REPORT TO THE PAROCHIAL CHURCH COUNCIL (THE TRUSTEES) OF EAST HAM TEAM MINISTRY** 

## **Opinion** 

We have audited the financial statements of Parochial Church Council of East Ham Team Ministry (the 'charity') for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', (United Kingdom Generally Accepted Accounting Practice). 

- In our opinion the financial statements: 

- give a true and fair view of the state of the charity's affairs as at 31 December 2024 and of its incoming resources and application of resources, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Charities Act 2011. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements.  We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

We have undertaken the audit in accordance with the requirements of FRC Ethical Standards including FRC Ethical Standard – Provisions Available for Audits of Small Entities, note 13 to the financial statements gives the circumstances. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the Report of the Trustees, other than the financial statements and our Report of the Independent Auditors thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Matters on which we are required to report by exception** 

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion: 

- the information given in the financial statements is inconsistent in any material respect with the report of the trustees’; or 

- the charity has not kept adequate accounting records; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- we have not received all the information and explanations we require for our audit. 

## **Responsibilities of trustees** 

As explained more fully in the Statement of Trustees' Responsibilities on page 12, the trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

Page 13 



**INDEPENDENT AUDITORS REPORT TO THE PAROCHIAL CHURCH COUNCIL (THE TRUSTEES) OF EAST HAM TEAM MINISTRY** 

## **Our responsibilities for the audit of the financial statements** 

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with relevant regulations made under Section 154 of that Act. 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud.  The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

- Obtaining an understanding of the laws and regulations that have a direct effect on the charity in carrying out its operations or have an impact on the financial statements.  The key laws and regulations we identified included the Charities Act 2011, the Parochial Church Councils (Powers) Measure 1956 (and regulations made under these Acts), safeguarding (in respect of children and vulnerable adults), health and safety legislation and employment legislation.  This assessment has informed our sample testing of transactions and balances. 

- Understanding the system of internal control established by the trustees to prevent and detect fraud. 

- Enquiring of management and those charged with governance if there have been any breaches or non-compliance with laws and regulations and their knowledge of any potential litigation or claims against the charity and any suspected or actual incidents of fraud and where applicable an estimate of the financial impact. 

- Reviewing the minutes of trustee (PCC) meetings for evidence of non-compliance with laws and regulations and suspected or actual fraud. 

- Reviewing the financial statement disclosures and checking supporting documentation to assess compliance with applicable laws and regulations. 

- Carried out audit testing of journal entries and other adjustments and the rationale supporting significant judgemental areas in the financial statements and accounting estimates for evidence of management bias or override of controls. 

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation.  This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 

- A further description of our responsibilities is available on the FRC's website at: https://www.frc.org.uk/auditors/audit assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/description-of-the-auditors-responsibilities-for. This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. 

Calculus Assurance Services Chartered Accountants and Statutory Auditor 5 Priory Road Loughton Essex IG10 1AF 

18/06/2025 Date: ............................................. 

_Calculus Assurance Services is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006._ 

Page 14 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY** 

## **STATEMENT OF FINANCIAL ACTIVITIES (including the Income and Expenditure Account)** 

**for the year ended 31 December 2024** 

|Unrestricted<br>Restricted<br>funds<br>Notes<br>£<br>funds<br>£<br>**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>45,464<br>4,494<br>**Charitable activities**<br>Parish Activities<br>281,008<br>6,949<br>Investment income<br>2<br>11,976<br>33,280<br>Other income<br>47,645<br>-<br>**Total**<br>386,093<br>44,723<br>**EXPENDITURE ON**<br>Raising funds<br>9,247<br>11,696<br>**Charitable activities**<br>Parish Activities<br>508,664<br>16,173<br>**Total**<br>517,911<br>27,869<br>Net income before investment gains / (loss)<br>(131,818)<br>16,854<br>Net gains / (loss) on investments<br>8,442<br>32,663<br>**NET INCOME/(EXPENDITURE)**<br>(123,376)<br>49,517<br>**Transfers between funds**<br>375<br>(375)<br>**NET MOVEMENT IN FUNDS**<br>(123,001)<br>49,142<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>11<br>7,016,039<br>1,348,554<br>**TOTAL FUNDS CARRIED FORWARD**<br>11<br>6,893,038<br>1,397,696|31.12.24<br>Total<br>funds<br>£<br>49,958<br>287,957<br>45,256<br>47,645<br>430,816<br>20,943<br>524,837<br>545,780<br>(114,964)<br>41,105<br>(73,859)<br>-<br>(73,859)<br>8,364,593<br>8,290,734|31.12.23<br>Total<br>funds<br>£<br>42,335<br>254,792<br>44,254<br>27,491|
|---|---|---|
|||368,872|
|||20,860<br>508,157|
|||529,017|
|||(160,145)|
|||145,845|
|||(14,300)<br>-|
|||(14,300)<br>8,378,893|
|||8,364,593|



The notes on pages 17 to 23 form part of these financial statements 

Page 15 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY** 

## **BALANCE SHEET As at 31 December 2024** 

|||||31.12.24|31.12.23|
|---|---|---|---|---|---|
||Note|Unrestricted<br>Funds|Restricted<br>Funds|Total<br>Funds|Total<br>funds|
|||£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|6|6,399,836|-|6,399,836|6,555,411|
|**CURRENT ASSETS**||||||
|Debtors|7|15,635||15,635|15,219|
|Investments|8|377,204|1,351,737|1,728,941|1,662,836|
|Cash at bank and in hand||125,526|45,959|171,485|158,604|
|||518,365|1,397,696|1,916,061|1,836,659|
|**CREDITORS**||||||
|Amounts falling due within one year|9|(7,383)|-|(7,383)|(8,497)|
|**NET CURRENT ASSETS**||510,982|1,397,696|1,908,678|1,828,162|
|**TOTAL ASSETS LESS CURRENT LIABILITIES**||6,910,818|1,397,696|8,308,514|8,383,593|
|**CREDITORS**||||||
|Amounts falling due after more than one year|10|(17,780)|-|(17,780)|(18,980)|
|**NET ASSETS**||6,893,038|1,397,696|8,290,734|8,364,593|
|**FUNDS**<br>Unrestricted funds|11|||6,893,038|7,016,039|
|Restricted funds||||1,397,696|1,348,554|
|**TOTAL FUNDS**|11|||8,290,734|8,364,593|



The financial statements were approved by the Board of Trustees and authorised for issue on 14 May 2025 and were signed on its behalf by: 

............................................. Revd Paul Gurnham – Trustee Chair of the PCC 

18/06/2025 

The notes on pages 17 to 23 form part of these financial statements 

Page 16 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024** 

## **1. ACCOUNTING POLICIES** 

## **Basis of preparing the financial statements and assessment of going concern** 

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 Republic of 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, except for investments which are stated at market value where this is available.  The financial statements have been prepared in accordance with applicable charity law. 

The trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern. 

## **Critical accounting judgements and key sources of estimation uncertainty** 

In preparing financial statements it is necessary to make certain judgements, estimated and assumptions that affect the amounts recognised in the financial statements. The following judgements and estimates are considered by the trustees to have most significant effect on amounts recognised in the financial statements. 

## **Useful economic life of tangible fixed assets** : 

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.  The carrying value of tangible fixed assets is shown in Note 6 below. 

## **Income** 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably. 

Collections are recognised when received by or on behalf of the PCC, planned giving receivable under Gift Aid is recognised only when received. Income tax recoverable on Gift Aid donations is recognised when the gift is received. 

Grants and legacies to the PCC are accounted for as soon as the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain. 

Funds raised by the fete, bazaar and similar events are accounted for gross. 

## **Other ordinary income** 

Rental income from the letting of church premises is recognised when the rental is due. 

## **Income from investments** 

Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue. Tax recoverable on such income is recognised in the same accounting year. 

## **Gains and losses on investments** : 

Realised gains or losses are recognised when investments are sold. 

Unrealised gains or losses are accounted for on revaluation of investments at 31 December. 

## **Expenditure** 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

## **Activities directly relating to the work of the church** 

The Diocesan Parish Share is accounted for when paid. Any parish share unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a liability in the balance sheet. The Parish Share was paid in full in the year. 

## **Tangible fixed assets** 

**(i) Consecrated land and buildings and movable church furnishings  PCC Property** Consecrated and beneficed property is excluded from the accounts in accordance with Charities Act 2011. 

Page 17 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2024** 

## **1. ACCOUNTING POLICIES - continued** 

## **(ii) Other fixtures, fittings, and office equipment** 

Movable church furnishings held by the Rector 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 may be inspected at any reasonable time. For inalienable property acquired prior to 2000 there is insufficient cost information available and therefore such assets are not valued in the accounts. Items acquired since 1 January 2000 have been capitalised and depreciated in the accounts over their currently anticipated useful economic life (initially over four years) on a straight-line basis. 

All expenditure incurred in the year on consecrated or beneficed buildings, individual items under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is written off. 

Equipment used within the church premises is depreciated on a straight-line basis over four years. Individual items of equipment with a purchase price less than £1,000 are written off when the asset is acquired. 

**(iii) Depreciation** 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Consecrated land - not included in the accounts Freehold property - in accordance with the property Leasehold property - over shorter of the lease term or 50 years Church Equipment - 25% on cost 

## **Taxation** 

The charity is exempt from tax on its charitable activities. 

## **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 uncollectable. 

Short-term deposits include cash held on deposit with the Central Board of Finance of the Church of England, the Chelmsford Diocesan Board of Finance and COIF Charity Funds. 

## **Debtors** 

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid. 

## **Cash at bank and in hand** 

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations. 

## **Creditors** 

Creditors are recognised where the charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount. 

## **Financial instruments** 

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially settled at transaction value and subsequently measured at their settlement value. 

## **Fund accounting** 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## **Pension costs and other post-retirement benefits** 

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

Page 18 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

## **2. INVESTMENT INCOME** 

|Dividends received<br>Deposit account interest|31.12.24<br>£<br>44,978<br>278<br>45,256|31.12.23<br>£<br>43,570<br>684|
|---|---|---|
|||44,254|



## **3. TRUSTEES' REMUNERATION AND BENEFITS** 

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.  Members of the Clergy serve on the Parochial Church Council (as Trustees) but their remuneration is paid by the Diocese of Chelmsford. 

## **Trustees' expenses** 

Clergy re-imbursed expenses were £2,266 (2023: £1,199).  The Parish Administrator was reimbursed expenses of £Nil (2023: £Nil).  There were no other trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. 

## **Payments to lay pcc members** 

There were no payments made to PCC members in connection with their office. (2023: £Nil) 

## **4. STAFF COSTS** 

The average monthly number of employees during the year was as follows: 

|All staff – charitable activities<br>Wages and salaries<br>Social security costs<br>Pension costs|31.12.24<br>3.75<br>£<br>77,449<br>4,141<br>3,278<br>84,868|31.12.23<br>3.75<br>£<br>64,471<br>4,141<br>3,381<br>71,993|
|---|---|---|



No employees received emoluments in excess of £60,000. 

## **5.** 

## **COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** 

|**INCOME AND ENDOWMENTS FROM**<br>Donations and legacies<br>**Charitable activities:**Parish Activities<br>Investment income<br>Other income<br>**OTALEXPENDITURE ON**<br>Raising funds<br>**Charitable activities**<br>Parish Activities<br>**Total expenditure**<br>Net gains on investments<br>Transfers between funds<br>**NET INCOME**<br>**RECONCILIATION OF FUNDS**<br>**Total funds brought forward**<br>**TOTAL FUNDS CARRIED FORWARD**|Unrestricted<br>funds<br>£<br>38,915<br>246,507<br>11,959<br>27,491<br>324,872<br>9,146<br>485,832<br>494,978<br>31,712<br>406<br>(137,988)<br>7,154,027<br>7,016,039|<br>Restricted<br>funds<br>£<br>3,420<br>8,285<br>32,295<br>-<br>44,000<br>11,714<br>22,325<br>34,039<br>114,133<br>(406)<br>123,688<br>1,224,866<br>1,348,554|Total<br>funds<br>£<br>42,335<br>254,792<br>44,254<br>27,491|
|---|---|---|---|
||||368,872|
||||20,860<br>508,157|
||||529,017<br>145,845<br>-|
||||(14,300)<br>8,378,893|
||||8,364,593|



Page 19 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

## **6. TANGIBLE FIXED ASSETS** 

|Cost as at 1 January 2024<br>Additions<br>Disposals<br>Cost as at 31 December 2024<br>Depreciation as at 1 January 2024<br>Depreciation charge for the year<br>Eliminated on disposals<br>Depreciation and impairment as at 31 December 2024<br>Net book value – 31 December 2024<br>Net book value – 1 January 2024|Leasehold land<br>and buildings<br>Freehold land<br>and buildings<br>Church<br>equipment<br>Totals<br>£<br>£<br>£<br>£<br>8,068,460<br>2,406,979<br>79,459<br>10,554,898<br>-<br>-<br>13,450<br>13,450<br>-<br>-<br>-<br>-|
|---|---|
||8,068,460<br>2,406,979<br>92,909<br>10,568,348|
||1,772,798<br>2,147,230<br>79,459<br>3,999,487<br>161,369<br>4,294<br>3,362<br>169,025<br>-<br>-<br>-<br>-|
||1,934,167<br>2,151,524<br>82,821<br>4,168,512|
||6,134,293<br>255,455<br>10,088<br>6,399,836|
||6,295,662<br>259,749<br>-<br>6,555,411|



The Church buildings at St Mary's and St Edmund's are owned jointly by the Parish and the Diocese and constitute consecrated land so are excluded from the PCC accounts. 

St Albans church centre is included in the accounts at valuation (independently valued in October 2014) which has been treated as deemed cost as permitted under FRS 102. 

## **7.** 

## **DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** 

|Other debtors<br>Prepayments and accrued income<br>**8.**<br>**CURRENT ASSET INVESTMENTS**<br>Listed investments<br>**9.**<br>**CREDITORS: AMOUNTS FALLING DUE**<br>**WITHIN ONE YEAR**<br>Other creditors and accruals<br>**10.**<br>**CREDITORS: AMOUNTS FALLING DUE**<br>**AFTER MORE THAN ONE YEAR**<br>Other creditors|31.12.24<br>£<br>888<br>14,747<br>______<br>15,635<br>31.12.24<br>£<br>1,728,941<br>31.12.24<br>£<br>7,383<br>31.12.24<br>£<br>17,780|31.12.23<br>£<br>888<br>14,331<br>______<br>15,219<br>31.12.23<br>£<br>1,662,836|
|---|---|---|
|||31.12.23<br>£<br>8,497|
|||31.12.23<br>£<br>18,980|



Page 20 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

## **11. MOVEMENT IN FUNDS** 

Net movement in funds are as follows: 

## Unrestricted funds 

PCC General Fund Clergy Housing St Mary's Sunday School St Bart's Sunday School Fellowship House St Alban's Hall St Mary Magdalene St Mary's Hall St Bart's Centre St Edmunds Kitchen Fund Building Fund Equipment Fund St Alban's Fabric St Edmund's Fabric SDF Grant – St Edmunds St Mary Magdalene Fabric Stubbers 

Restricted funds Millennium Fund Alms Fund Pantry Fund Parish Donations St Bart's Donations St Mary's Donations Russel Bequest Rutland Road Proceeds Stephen Road Proceeds TOTAL FUNDS 

|1.1.24<br>31.12.24<br>B/fwd<br>Income<br>Expenditure<br>Gains &<br>losses<br>Transfers<br>C/Fwd<br>£<br>£<br>£<br>£<br>£<br>£<br>27,944<br>52,361<br>92,541<br>415<br>48,936<br>37,115<br>346<br>0<br>0<br>0<br>0<br>346<br>270<br>0<br>0<br>0<br>0<br>270<br>156<br>0<br>0<br>0<br>0<br>156<br>86,828<br>43,773<br>20,903<br>1,207<br>(38,223)<br>72,682<br>15,747<br>26,600<br>5,465<br>1,125<br>(17,223)<br>20,784<br>5,580<br>1,734<br>1,386<br>0<br>0<br>5,928<br>2,858<br>16,804<br>19,754<br>0<br>(3,462)<br>(3,554)<br>268,831<br>186,303<br>176,610<br>5,695<br>18,600<br>302,819<br>(5,181)<br>52,518<br>34,089<br>0<br>(8,253)<br>4,995<br>(670)<br>0<br>0<br>0<br>0<br>(670)<br>6,555,411<br>0<br>165,663<br>0<br>0<br>6,389,748<br>0<br>6,000<br>1,500<br>0<br>0<br>4,500<br>46,877<br>0<br>0<br>0<br>0<br>46,877<br>6,896<br>0<br>0<br>0<br>0<br>6,896<br>3,189<br>0<br>0<br>0<br>0<br>3,189<br>197<br>0<br>0<br>0<br>0<br>197<br>760<br>0<br>0<br>0<br>0<br>760<br>7,016,039<br>386,093<br>517,911<br>8,442<br>375<br>6,893,038<br>1,225,028<br>33,280<br>16,173<br>26,935<br>(375)<br>1,268,695<br>624<br>0<br>0<br>0<br>0<br>624<br>5,156<br>11,443<br>11,696<br>0<br>0<br>4,903<br>1,414<br>0<br>0<br>0<br>0<br>1,414<br>2,492<br>0<br>0<br>0<br>0<br>2,492<br>1,047<br>0<br>0<br>0<br>0<br>1,047<br>60,982<br>0<br>0<br>3,113<br>0<br>64,095<br>51,496<br>0<br>0<br>2,615<br>0<br>54,111<br>315<br>0<br>0<br>0<br>0<br>315<br>1,348,554<br>44,723<br>27,869<br>32,663<br>(375)<br>1,397,696<br>8,364,593<br>430,816<br>545,780<br>41,105<br>-<br>8,290,734|1.1.23<br>31.12.23<br>B/fwd<br>Income<br>Expenditure<br>Gains &<br>losses<br>Transfers<br>C/Fwd<br>£<br>£<br>£<br>£<br>£<br>£<br>29,052<br>48,392<br>87,482<br>1,546<br>36,436<br>27,944<br>279<br>0<br>(67)<br>0<br>0<br>346<br>270<br>0<br>0<br>0<br>0<br>270<br>156<br>0<br>0<br>0<br>0<br>156<br>61,740<br>39,186<br>12,524<br>4,538<br>(6,112)<br>86,828<br>22,891<br>26,222<br>2,254<br>0<br>(31,112)<br>15,747<br>4,773<br>1,934<br>1,686<br>0<br>559<br>5,580<br>5,646<br>21,016<br>18,341<br>0<br>(5,463)<br>2,858<br>251,110<br>179,422<br>185,830<br>21,398<br>2,731<br>268,831<br>2,623<br>8,423<br>19,595<br>1<br>3,367<br>(5,181)<br>0<br>0<br>670<br>0<br>0<br>(670)<br>6,721,074<br>0<br>165,663<br>0<br>0<br>6,555,411<br>42,513<br>135<br>0<br>4,229<br>0<br>46,877<br>6,896<br>0<br>0<br>0<br>0<br>6,896<br>4,189<br>0<br>1,000<br>0<br>0<br>3,189<br>55<br>142<br>0<br>0<br>0<br>197<br>760<br>0<br>0<br>0<br>0<br>760|
|---|---|
||7,154,027<br>324,872<br>494,978<br>31,712<br>406<br>7,016,039|
||1,113,645<br>32,295<br>22,088<br>101,582<br>(406)<br>1,225,028<br>624<br>0<br>0<br>0<br>0<br>624<br>5,402<br>11,630<br>11,876<br>0<br>0<br>5,156<br>1,414<br>75<br>75<br>0<br>0<br>1,414<br>2,492<br>0<br>0<br>0<br>0<br>2,492<br>1,047<br>0<br>0<br>0<br>0<br>1,047<br>54,175<br>0<br>0<br>6,807<br>0<br>60,982<br>45,752<br>0<br>0<br>5,744<br>0<br>51,496<br>315<br>0<br>0<br>0<br>0<br>315|
||1,224,866<br>44,000<br>34,039<br>114,133<br>(406)<br>1,348,554|
||8,378,893<br>368,872<br>529,017<br>145,845<br>0<br>8,364,593|



Page 21 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

## **11A. FUND DESCRIPTIONS** 

## **Fund Name Fund Description** 

Unrestricted - General 

General Parish funds 

PCC General Fund General Parish funds Clergy Housing Fund for repairs and maintenance to clergy housing St Mary's Sunday School St Marys Sunday School St Bart's Sunday School St Barts Sunday School Fellowship House Fellowship House is a building let to Fellowship House Children's Centre St Alban's Hall St Alban's Hall Fund St Mary Magdalene St Mary's Church Fund St Mary Magdalene Hall St Mary's Hall Fund St Bart's Centre St Barts Church Centre Fund St Edmunds St Edmunds Fund Kitchen St Barts Cafe Kitchen Refurbishment 

Unrestricted - Designated 

Buildings Fund Fixed Asset Fund for Buildings Equipment fund Fixed Asset Fund for Equipment – capital grants St Alban's Hall Fabric Fund Fabric Fund for St Albans St Edmund's Fabric Fund Fabric Fund for St Edmunds Stubbers Fund for yearly church organised kids’ trip to Stubbers 

## Restricted 

Millennium Fund Restricted fund exclusively for St Mary's Church Discretionary Alms Fund Fund to be used at the discretion of the PCC Pantry St Barts Food Pantry project Charities Fund Money to be donated to other charitable organisations Parish Donations Money to be donated to other charitable organisations St Bart's Donations Money to be donated to other charitable organisations St Mary's Donations Money to be donated to other charitable organisations Russel Bequest Funds to be used for the maintenance of the whole of St Edmund’s building which includes provision of a Walsingham Room 

Rutland Road Sale Proceeds  Investments funds relating to the sale of a restricted property to be reused for further property Stephen Road Sale Proceeds  Investments funds relating to the sale of a restricted property to be reused for further property 

## **12. RELATED PARTY DISCLOSURES** 

One member of the PCC is also an elected local councillor in London Borough of Newham where the charity is based (up to May 2023 two and one thereafter).  During the year ended 31 December 2024 the following transactions occurred with London Borough of Newham: 

|Income received:<br>: - Grants<br>: - Community Toilet scheme<br>: - Ground rent Nature Reserve<br>: - Sundry income<br>: - Hall letting fee - Polling Station<br>Total<br>Expenditure incurred:<br>: - Commercial Waste Collection<br>: - Maintenance – Nature Reserve<br>: - Council Tax clergy accommodation<br>Total|31.12.2024<br>Amount<br>Balance<br>outstanding<br>-<br>Nil<br>475<br>Nil<br>400<br>Nil<br>390<br>Nil<br>-<br>Nil<br>£1,265<br>2,565<br>Nil<br>2,890<br>Nil<br>1,131<br>Nil<br>£6,586|31.12.2023<br>Amount<br>Balance<br>outstanding<br>1,500<br>Nil<br>475<br>Nil<br>-<br>Nil<br>-<br>Nil<br>620<br>Nil<br>£2,595<br>2,064<br>Nil<br>-<br>Nil<br>1,100<br>Nil<br>£3,164|
|---|---|---|



Trustee expenses are disclosed in note 3 and trustee donations received during the year ended 31 December 2024 amounted to £7,880 (2023: £4,450) in addition there were anonymous donations of £1,748 (2023: £2,372) which may have been from trustees. 

There were no other related party transactions for the year ended 31 December 2024. 

Page 22 



**PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2024** 

## **13. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR AUDITS OF SMALL ENTITIES** 

In common with many other entities of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements. 

Page 23 



## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024** 

|Unrestricted<br>funds<br>£<br>**INCOME AND ENDOWMENTS**<br>**Donations and legacies**<br>Planned Giving<br>22,912<br>Collections at Services<br>7,196<br>Gift aid<br>6,095<br>Other donations and appeals<br>9,261<br>45,464<br>**Investment income**<br>Dividends<br>11,698<br>Deposit account interest<br>278<br>11,976<br>**Charitable activities**<br>Fetes and fund raising<br>Church Hall Lettings and rent<br>254,742<br>Café<br>25,034<br>Other Church activities (inc fees from Weddings & Funerals)<br>1,232<br>281,008<br>**Other income**<br>Other Income - Insurance Claims<br>-<br>Other income – re-imbursement and recharges<br>42,294<br>Other income<br>-<br>Employment Allowance<br>5,351<br>Furlough Scheme<br>-<br>47,645<br>**Total incoming resources**<br>386,093<br>**EXPENDITURE**<br>**Raising donations and legacies**<br>Fetes & other fundraising<br>1,175<br>Café and Pantry<br>8,072<br>9,247<br>**Charitable activities**<br>Wages<br>77,449<br>Employers National Insurance<br>5,351<br>Pensions<br>3,324<br>Cleaning<br>14,643<br>Sundries<br>1,822<br>Missionary & Charitable Giving<br>1,142<br>Parish Share<br>67,320<br>Clergy Costs<br>3,988<br>Church running Costs<br>30,929<br>Church Maintenance<br>10,590<br>Upkeep of Services<br>1,956<br>Parish Office / Admin<br>15,457<br>Anniversary celebration<br>-<br>Church Hall Running Costs<br>43,974<br>Church Hall Maintenance<br>27,101<br>Major Repairs<br>22,230<br>Property depreciation<br>165,663<br>Equipment depreciation<br>3,362<br>SDF Project – St Edmund<br>5,942<br>502,243|Restricted<br>funds<br>£<br>-<br>-<br>-<br>4,494<br>4,494<br>33,280<br>-<br>33,280<br>-<br>-<br>6,949<br>6,949<br>-<br>-<br>-<br>-<br>-<br>44,723<br>-<br>11,696<br>11,696<br>146<br>3,308<br>5,499<br>1,250<br>5,370<br>600<br>16,173|31.12.24<br>Total<br>funds<br>£<br>22,912<br>7,196<br>6,095<br>13,755<br>49,958<br>44,978<br>278<br>45,256<br>254,742<br>25,034<br>8,181<br>287,957<br>-<br>42,294<br>-<br>5,351<br>-<br>47,645<br>430,816<br>1,175<br>19,768<br>20,943<br>77,449<br>5,351<br>3,324<br>14,643<br>1,968<br>1,142<br>67,320<br>3,988<br>34,237<br>16,089<br>3,206<br>20,827<br>-<br>43,974<br>27,701<br>22,230<br>165,663<br>3,362<br>5,942<br>518,416|31.12.23<br>Total<br>funds<br>£<br>21,318<br>5,709<br>4,810<br>10,498|
|---|---|---|---|
||||42,335|
||||43,570<br>684|
||||44,254|
||||223,389<br>22,118<br>9,285|
||||254,792|
||||7,198<br>15,819<br>333<br>4,141<br>0|
||||27,491|
||||368,872|
||||282<br>20,578|
||||20,860|
||||64,471<br>4,141<br>3,381<br>15,033<br>1,154<br>570<br>67,174<br>2,876<br>29,952<br>7,624<br>4,741<br>35,228<br>2,807<br>49,327<br>21,419<br>24,649<br>165,663<br>-<br>1,832|
||||502,042|



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## **PAROCHIAL CHURCH COUNCIL OF EAST HAM TEAM MINISTRY DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2024** 

|**Governance costs**<br>Auditors' remuneration<br>Audit<br>Drafting accounts<br>Disbursements<br>Total resources expended<br>Net (expenditure)/income before gains and losses<br>**Realised recognised gains and losses**<br>Realised gains/(losses) on investments<br>**Transfers between funds (net)**<br>**Net income**<br>**Support costs included in expenditure above:**<br>Sundries<br>Church running Costs<br>Church Maintenance<br>Parish Office / Admin|Unrestricted<br>Restricted<br>31.12.24<br>Total<br>31.12.23<br>Total<br>Funds<br>£<br>funds<br>£<br>funds<br>£<br>funds<br>£<br>5,200<br>-<br>5,200<br>4,950<br>1,200<br>-<br>1,200<br>1,144<br>21<br>-<br>21<br>21|Unrestricted<br>Restricted<br>31.12.24<br>Total<br>31.12.23<br>Total<br>Funds<br>£<br>funds<br>£<br>funds<br>£<br>funds<br>£<br>5,200<br>-<br>5,200<br>4,950<br>1,200<br>-<br>1,200<br>1,144<br>21<br>-<br>21<br>21|Unrestricted<br>Restricted<br>31.12.24<br>Total<br>31.12.23<br>Total<br>Funds<br>£<br>funds<br>£<br>funds<br>£<br>funds<br>£<br>5,200<br>-<br>5,200<br>4,950<br>1,200<br>-<br>1,200<br>1,144<br>21<br>-<br>21<br>21|
|---|---|---|---|
|||6,421|-<br>6,421<br>6,115|
|||||
|||517,911|27,869<br>545,780<br>529,017|
|||(131,818)<br> <br>8,442<br>______<br> <br>(123,376)<br>|16,854<br>(114,964)<br>(160,145)<br>32,663<br>41,105<br>145,845<br>______<br>______<br>______<br>49,517<br>(73,859)<br>(14,300)<br>1,968<br>1,154<br>34,237<br>29,952<br>16,089<br>7,624<br>34,277<br>35,228<br>______<br>______<br>86,571<br>73,956|



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## Charities report - 20.2 

Final Audit Report 

2025-06-18 

Created: 2025-06-18 By: James Lambden (james.lambden@calculusaccountants.com) Status: Signed Transaction ID: CBJCHBCAABAA4keHm8gfm9QhZuP-mGd-HTmM6-E3Lio_ 

## "Charities report - 20.2" History 

Document created by James Lambden (james.lambden@calculusaccountants.com) 2025-06-18 - 2:39:44 PM GMT 

Document emailed to Rev Paul Gurnham (paul.gurnham@easthamparish.org.uk) for signature 2025-06-18 - 2:39:50 PM GMT 

Email viewed by Rev Paul Gurnham (paul.gurnham@easthamparish.org.uk) 2025-06-18 - 2:48:26 PM GMT 

- Document e-signed by Rev Paul Gurnham (paul.gurnham@easthamparish.org.uk) Signature Date: 2025-06-18 - 2:49:03 PM GMT - Time Source: server 

Document emailed to James Lambden (james.lambden@calculusaccountants.com) for signature 2025-06-18 - 2:49:05 PM GMT 

Email viewed by James Lambden (james.lambden@calculusaccountants.com) 2025-06-18 - 2:58:07 PM GMT 

Document e-signed by James Lambden (james.lambden@calculusaccountants.com) Signature Date: 2025-06-18 - 3:00:10 PM GMT - Time Source: server 

Agreement completed. 2025-06-18 - 3:00:10 PM GMT