Wonersh with Blackheath PCC [sent via adobe esign]
28[th] October 2025
Dear David, Martin, and Charlie
## **WONERSH WITH BLACKHEATH PCC TRUSTEES’ REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
The accounts have been examined and are now enclosed for your attention. If these are approved, please sign as indicated. Once you have all signed, the accounts will come to me to sign the Independent Examination report. Once I have signed, you will receive a full signed set to retain for your records.
Submission to Charity Commission – I assume that, as in prior years, you will deal with making the submission. I will send you a separate set of accounts for this purpose once everything is signed [I will send this separate set next week].
I also enclose a letter confirming our understanding of various points/issues within the accounts and in relation to the examination (letter of representation) – please read this carefully and, if you are in agreement with all the points listed, please sign and date where indicated.
Could I please specifically flag the following items that merit actioning:
1. Paragraph 13 in the letter of representation (LOR) – summary Risk Register.
2. Paragraph 15 in the LOR – Register of Interests to tie into your Conflict of Interests policy.
3. Paragraph 37 in the LOR – provision of accommodation.
4. I would recommend that you draw up a SoFA (P&L) budget in advance of the new financial year and would advise that you enter that budget into xero via Budget Manager. This then enables you to run reports against that budget (Budget Variance report) which should aid discussion at Finance Committee and PCC meetings, and support the conclusion that the charity is a going concern.
Company tax return – it is my understanding that HMRC has not requested a tax return to be completed.
Finally, my firm’s invoice for dealing with the above will be sent to you next week (via the ‘Treasurer’ e-mail address).
Yours sincerely
## C Barnard for Camabelu Limited
**Offering a personalised professional approach**
**a** Registered office address: Accrue Workplaces, The Long Barn, Cobham Park Road, Cobham, Surrey, KT11 3NE **t** +44 (0)7549 008625 **e** admin@camabelu.co.uk **www** .camabelu.co.uk
Registered as a Member Firm of the Institute of Chartered Accountants in England and Wales, under Firm Number C003170123 Company registration number 07975464
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL**
## **ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024**
CHARITY COMMISSION REGISTERED NUMBER 1127851
|**CONTENTS:**|**PAGE NO:**|
|---|---|
|TRUSTEES' REPORT|1 - 7|
|INDEPENDENT EXAMINER'S REPORT|8|
|STATEMENT OF FINANCIAL ACTIVITIES|9 - 10|
|BALANCE SHEET|11|
|ACCOUNTING POLICIES|12 - 14|
|INCOME AND EXPENDITURE ACCOUNT - WONERSH GENERAL FUND|15|
|NOTES TO THE ACCOUNTS|16 - 24|
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024**
## Administrative information
The Parochial Church Council ('PCC') is a body established by the Church of England, by Act of Parliament. The PCC operates under the Parochial Church Council Powers Measure (1956, as amended) and Church Representation Rules. The Parish ofWonersh with Blackheath has two churches, St John the Baptist Wonersh & St Martin's Blackheath. It is part of the Diocese of Guildford, within theChurch ofEngland. Thecorrespondence address is St John theBaptist Church, The Street, Wonersh, Surrey, GU5 0PG.
The PCC is registered with the Charity Commission under number 1127851.
Officers of the PCC and Trustees of the Charity who have served from 1 January 2024 until the date the report was approved are: Vicar: David Peters Church wardens: Alex Vinall Martin Keech Carmina Harlow Deanery Synod Reps: Patricia Allen Anne Heine-Carmichael
Elected Members of the PCC and Trustees of the Charity serving from APCM April 24 - May 25
|PCC Secretary:|Clive Couzens||
|---|---|---|
|Treasurer and Member:|Charles Wakefield (from|21/05/24, Nick Gray previously)|
|Other Members:|Nick Bamber||
||Nick Gray||
||Darren Alford||
||Liz Lister||
||Mark Puttick||
||Jonty Shepard||
||Rosie Twist||
||Steve Vinall||
||Alice Bounsall-Hughes|(from 8th May 2024)|
||Clare Hepworth|(from 8th May 2024)|
|DCC Blackheath|||
|Vicar:|David Peters||
|Secretary:|Christine Sweeting||
|Treasurer and Member:|David Allen||
|Other Members:|Patricia Allen||
||Andrew Quaintance||
||Lady Kirkwood||
||Sue Wallis||
||Linda Williams||
||Amelia Taylor||
||Alexandra Jones||
||Carmina Harlow||
|Not members of the PCC but performing roles
|from APCM April 24 - May 25||
|Co-treasurer (does not attend PCCs)|Sarah-Jo Gray|until 01/07/2024|
|Chair of the Finance Committee|Nick Gray|from 01/07/2024|
Page 1
**WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Bank details:
CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
## Independent examiners:
Camabelu Limited Accrue Workplaces, The Long Barn Cobham Park Road Cobham Surrey KT11 3NE
## Aim and purposes:
Wonersh with Blackheath PCC has the responsibility for co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church; evangelistic, pastoral, social and ecumenical. It also has specific responsibility for the maintenance and booking of Lawnsmead Church Hall in Wonersh. Benefits to the public arising from carrying out the PCC's objectives are explained within the annual report. The PCC has complied with its duty to have due regard to the guidance on public benefit, published by the Charity Commission, in exercising its powers or duties.
## Objectives and activities:
The PCC is committed to enabling as many people as possible to worship at our churches and to become part of our parish community at Wonersh with Blackheath. The PCC maintains an overview ofworship throughout the parish and makes suggestions on how our services can involve the many groups that live within our parish. It strives to optimise attendance numbers by fine tuning the types, timings and frequency of services to make themost ofour facilities. Our services and worship put faith into practice through prayer and scripture, music and sacrament.
Income from Lawnsmead Hall rentals was significantly reduced in Covid affected years, but has now fully recovered and shows a 50% increase over 2023 income. Lawnsmead is well used as both a church and community resource, and is available to all. Further information on activities undertaken is given below in the 'review of the year' section.
Annually, 10% ofall Wonersh giving General Fund income, excluding legacies or specific donations, will be allocated to the Mission Committee for outward giving, and the detail of the beneficiaries for 2024 is given in the accounts.
## Achievements and performance:
The PCC have continued to manage the operation of buildings and resources in the Parish. Health & Safety documents have been prepared for all buildings and a risk assessment undertaken. Fire Extinguishers have been updated and a written Fire Assessment report prepared. Safety and escape signage has been updated and due consideration given to lightning protection, safety procedures and intruder alarm systems.
Page 2
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Achievements and performance: continued
Policies havebeen updated and a policy relating to the Covenant for Racial Justice was approved although amendments to the Clergy Wellbeing Covenant were to be placed before the Archdeacon at her next visit. Therehas been continued maintenance of the Parish Dashboard through the year. The websitehas been up and running for a year and whilesome issues wereexperienced with keeping it up to date, it seems to beoperating adequately. It has now been used for events and ticketing and it holds all rotas.
Thechurchyard has been well maintained and therehas been a changeofgrass mowing contractor. A community garden has also been created. Surveys ofthewall haveled to ongoing discussion with theParish Council as to the most prudent and cost-effective remedy. Responsibility for the church wall remains under discussion between theDiocese and Parish Council. Damaged trees and other trees causing damagewithin theVicarageGarden, havebeen removed, ground levelled and a Park fence erected.
UseoftheVicaragehas continued during the year with it seeing consistent use as a venuefor ‘Mums, Bumps and Babies', Mums Aloud, as the Parish office, for numerous meetings/committees and courses such as Baptism and Alpha, and for events such as the garden BBQ, Family Fun Day, outdoor receptions and inside, a number of dinners and evening events.
Further information is given within the various reports.
## Financial review:
Overall, 2024 was a reasonably good year against the backdrop of continued economic uncertainty. The consolidated net assets of Wonersh with Blackheath Churches decreased by £18,000 to £1,199,000 but this was due to circa £12,000 expected depreciation of the AV system, and the use of a portion of the Youth fund to subsidise the increased costs of youth work (which has resulted in very encouraging improvement in the number of children and families attending Church and associated outreach activities).
Giving was up 8% year on year, with the general levels of giving remaining flat and the increase being due to £15,000 worth oflegacies received during 2024. Other incomealso increased by £9,000 dueto oneoff sales of Bell Tents and Jazz concert income. Overall costs increased by 15% due to high levels of expenditure on Church Repairs and Maintenance coupled with the increased youth work costs mentioned above. Full detail is provided in the sections below.
## Reserves policy:
Ahistoric policy ofretaining a fixed amount in reservewas deemed to be unsuitable, and a regular review of reserves was instigated in 2018. The 2024 reserves statement is shown below:
## Wonersh Church Reserves Policy:
TheReserves Policy is unchanged from last year. It is thepolicy ofthis Church to hold reserves in four separately defined and distinct funds.
## **General Prudence Fund**
TheChurch will hold reserves equivalent to four months'general running costs, and threemonths' salary costs. This fund will be known as the General Prudence Fund and, as at December 2024, this value is equivalent to approximately £80,000 (2023 £80,000).
Page 3
**WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Wonersh Church Reserves Policy: continued
## **Fabric Maintenance Fund**
It is also our policy to hold an amount for likely forthcoming building works that involvereplacements or maintenance. This fund will beknown as theFabric MaintenanceFund and as at December 2024 contains a sum equivalent to £38,000 (2023 - £31,000). After a year of modest overall expenditure the opportunity has been taken to increase the Church Fabric fund by £7,000 with other fabric funds remaining unchanged.
## **Special Project Fund**
We also hold an amount for special projects. This fund is known as the Special Project Fund and as at December 2024 contains £77,338. This fund is made up of three elements as follows: 1/ The remains of the Audio Visual Unrestricted Designated Fund (£29,920) which was set up as a result of Q4 2022 fund raising. Thenew AV system was installed in Q1 2023 at a cost ofapproximately £46,000 (SeeNotes 4 and 8). It is being depreciated over 4 years in accordance with our accounting policy, 2/ A Short Term Mission budget available to the Mission committee to gift as needs ariseand 3/ An amount of approximately £46,000 which is available for special projects, such as the upcoming plans to extend the Church and possibly relocate Lawnsmead Hall to a new facility in the existing Churchyard. This part of the fund could also be used to supplement the General Prudence Fund at any time should the PCC deem this necessary.
## **Specific Purpose Fund**
We hold funds that are gifted to the Church for specific purposes or have been designated for specific purposes by the PCC. This fund is known as theSpecific PurposeFund and as at December 2024 contains a sum of £1,003,286. The sum is made up as follows; £424,546 in restricted legacies / funds and a £578,740 designated fund invested in “Springfield”.
These projects reconcile to the funds shown in the Statement of Funds on page 13 of the accounts as follows:
|**2024 **|**Total**|**General**
**Prudence**
**Fund**|**Fabric**
**Maintenance**
**Fund**|**Special**
**Project Fund**|**Specific**
**Purpose Fund**|
|---|---|---|---|---|---|
||£|£|£|£|£|
|Restricted funds|424,552||||424,552|
|Non-designated funds:||||||
|General|94,123|48,202||45,921||
|Unrestricted & Designated Funds:||||||
|Outward Giving (note 10)|1,491|||1,491||
|Marie Peters Legacy (note 6)|578,740||||578,740|
|RosemaryWedgwood Legacy (note 7)|31,798|31,798||||
|Audio Visual(note 8)|29,920|||29,920||
|Fabric Maintenance(note 9)|38,000||38,000|||
|TOTAL|1,198,624|80,000|38,000|77,332|1,003,292|
|||||||
|**_2023_**|_1,216,176_|_80,000_|_31,000_|_92,493_|_1,012,683_|
It is proposed that, should therebe a surplus over and abovethe funds described, thePCC should meet to decide how it can best be used to further the work of the church and to benefit the public.
10% of annual income, excluding legacies and donations for specific projects, is allocated to theMission Committeefor outward giving each year
Page 4
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Wonersh Church Reserves Policy: continued
TheChurch Reserves Policy will be reviewed every threeyears. Thefinancial allocations outlined abovewill bereviewed and included in the accounts annually.
## Plans for future periods:
The life of the churches in the parish have continued to be busy and there has been growth in regular attendance and especially at the festival services. Excitingly, this has been predominantly in thearea ofyoung families which has helped prompt the creation of an All-Age service which in turn has had theknock-on effect of increasing the Holy Communion attendanceat St Martin’s, held at thesametime. This latter servicehas been updated with the useof morecontemporary language and music
The challenge continues to be building the ‘in-person’ community which inevitably provides a richer, deeper and more meaningful Christian representation while also accommodating in as much depth and meaning as possible, those for whom on-line worship is all that can be managed.
The church has been fortunate to have been approved a Curate, who will be Ordained and start ministry on 29th June 2025. TheParish Administrator has also been engaged on theCaleb stream training which could lead to ordination later in 2025. This will enablemoreoutward focussed ministry and, it will be inevitablethat responsibilities for activities will be more widely spread and will need suitable resources.
The church has developed a new vision of ministry, titled “Being, Believing, Becoming”. This has been developed in conjunction with the Church Development Plan, an initiative introduces by the Diocese as part of the Parish Needs Process. As such, we have considered our core areas of ministry and highlighted in particular, those areas where additional resources and energy will need to be expended. This Plan has been approved by the PCC and the Diocese.
## Our key aims are therefore:
-To continueto develop engagement with children and young families in a way that takes faith to them, in their meeting place.
- To continue to nurturerelationships through the different communities as they meet on different days ofthe week, in order to create a cohesive whole.
- To review how we might connect better with all parts of our community, taking the church out in to the ‘world’.
-To develop a pattern ofministry within theenlarged staff/clergy team whilealso developing a culture ofan engaged and integrated congregation.
-Wherethereappear to begaps in church membership, wewill focus activities to try to appeal to thesegroups and build new worshipping communities through the week
## Structure, Governance and Management:
The structure and governance of the PCC has been reviewed in previous years and to this structure has been added confirmation oftheroleand election of Church Wardens. Themethod ofappointment ofPCC members is set out in the Church Representation Rules (CRR) and in 2018 the APCM approved that the PCC should be smaller than would otherwiseberequired by theCRR, in view ofa shortageofcandidates. All church attendees are encouraged to register on theElectoral Roll and stand for election to thePCC. TheElectoral Roll application and confirmation process is underway for the coming year. Members of the PCC are inducted into their role and responsibilities using literature prepared by theDiocesan Department for Mission, Evangelism and Parish Development. Day to day management is delegated by the PCC to the Vicar and Church Wardens.
The PCC met six times during 2024. In addition to the PCC, new sub-committees have been set up alongside those already existing. These now cover the following areas:
- Finance
- Mission
- Worship
- Children
- Buildings and Fabric
- Community
These committees aim to meet 3-4 times a year, or as required.
Page 5
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Review of the year:
Church ministry, especially across two churches, is a creativetension. It involves activities and services in both buildings but also the need to work outside these buildings and to mobilise teams of volunteers, to make everything function smoothly. Even within a single service, there are numerous people involved, to which of course, the Livestream provision is now consistently available.
The church is fortunate to have a wide range of individuals who work tirelessly, usually behind the scenes, to ensure events can occur. These events of course are always available and often intended specifically for those who are not yet church members and so are not expected to actively participate or prepare. There have been concerts, exhibitions, workshops and creativespaces, book club evenings, parties, social events and different courses provided throughout the year.
Children and Families work in theParish has grown further with ClareHepworth, theChildren and Families Leader, now having weekly ‘Mums, Bumps and Babies’ meetings, a regular ‘Mums Aloud’ meeting and sheundertakes a weekly visit to thenew Prayer station along with lesson assistanceat WSG School. Shehas continued to grow the Thursday Chatterbox morning to a point where the building is stretched to capacity, but this has been self-limiting and is sustainable. Chatterbox now have regular mornings and services in the church around the principal festivals, and Bible stories and Christian input is used within the main meetings.
The mid-week service continues to serve a faithful group of our Seniors, and they have been treated to separate Celebratory events around the holidays and festivals. Jan has now taken over leadership of the group from Charlotte, whom we thank for her incredible assistance, and weare pleased that Charlottecontinues to hold thepastoral carefor theseniors. James has taken over responsibility for rota management, and Jan has added a ‘Messy Vintage’ service to the monthly initiatives and has supervised her first ‘Special’ event. There is a vision to serve an additional group, starting again with hospitality and a ‘tent of meeting’ in the year ahead.
With increasing demands on her time from other roles, Liz Hayley has now left theVicarage to return to her own home nearby. Whileour hospitality will thereforebeprovided in a different way, we arepleased that Liz will remain among us and is hoping to takea moreconsistent rolein theprovision ofmusic in services and outside. Shehas recently been in to a local care home to provide a short musical entertainment and of course, her concerts continue, including one on behalf of Church Green Trust.
Morning Prayer has been an additional servicein St John’s and on a regular but not weekly basis, in St Martin’s. Wehave developed a Taizestyleservicethanks largely to Colin Matthews who has also gently moved the communion services at St Martin’s to a more contemporary setting.
Connect Groups continue to operate and have evolved during the course of the year. These are invaluable spaces to share, support and sustain each other in our journey of faith.
Our administration has continued to be handled by Jan Durrant, who is also PSO for the parish. Finances have been transferred from Nick Gray to Charles Wakefield who is continuing to develop theuse ofthe Xero accounting softwareto streamline our operations and improve the year end processes in conjunction with our independent examiner.
St Martin’s Church, Blackheath, has had good attendance, especially at thefestivals. Carmina Harlow has had a good first year in her position as Churchwarden ably helped by Amelia Taylor and Alex Jones, along with Patricia Allen focussing on service provision. Thebuilding is a wonderful resource and is becoming known as the ‘liturgical hub’ ofthe parish with an increasingly relaxed and welcoming style. We look forward to further developing this aspect ofthe parish ministry. TheCoffeeMorning is an established placeofmeeting for thevillage, clearly linked to the church, and theFair provides a wonderful opportunity for church and village to be open to each other. Therehave been a number of occasional offices at the church during the year.
The pastoral care of residents of Blackheath is well established by the church Care Team headed by Lady Penelope Kirkwood, and the influence and involvement of the church members extends to all reaches of the village.
Page 6
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL TRUSTEES' REPORT, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## Review of the year: continued
## Wonersh and Shamley Green School:
We maintain strong links with our church school both through assemblies and Open theBook, who teach thechildren every week. Clare Hepworth has become more involved and is an invaluable member of the WSG team, leading the prayer space, engaging with classes as they usethis space, and also providing lesson assistance to Year 2. Both Clareand AliceBounsall-Hughes will shortly becomeGovernors oftheschool. TheChurchwardens and Vicar also represent thePCC on the Wonersh and Shamley Green Church of England School and School Meadow Charity and the Wonersh Church Green Trust. The Vicar is a member of Wonersh United Charity.
## Accounts:
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in theUK and Republic ofIreland (FRS 102), theCharities Act 2011, theChurch Accounting Regulations 2006 governing the individual accounts of PCCs, and UK Generally Accepted Accounting Practice.
~~signed~~ by REVD. DAVID PETERS CHAIRMAN ~~David Peters (Oct 28, 2025 15:23:03~~ GMT)
28/10/25
Page 7
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL INDEPENDENT EXAMINER'S REPORT TO THE PCC OF WONERSH WITH BLACKHEATH FOR THE YEAR ENDED 31 DECEMBER 2024**
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 December 2024 which are set out on pages 9 to 24.
## **Responsibilities and basis of report**
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect ofmy examination of thecharity's accounts carried out under section 145 ofthe Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1: accounting records were not kept in respect of the charity as required by section 130 of the Act; or
- 2: the accounts do not accord with those records; or theaccounts do not comply with the applicablerequirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that theaccounts givea 'trueand fair view'which is not a matter considered as part of
- 3: an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. C Barnard
C Barnard (Oct 28, 2025 18:30:31 GMT)
C N Barnard FCA ICAEW Camabelu Limited Accrue Workplaces, The Long Barn Cobham Park Road, Cobham Surrey KT11 3NE
## 28/10/25
Page 8
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024**
|Cemetery Improvements
Springfield rental income
Interest and Dividends Received
Lawnsmead & Selwyn Room lettings
PCC Fees
Magazine advertising and sundry income
**Income from investments**
Planned Giving - Donations eligible for Gift Aid
Gift Aid Recovered
**Church activites**
**Voluntary income**
Collections at Services and all other giving
**INCOMING RESOURCES**
Clergy and staff costs
**TOTAL INCOME**
**RESOURCES USED**
**Church activities**
**Ministry**
Parish share
**Mission giving and Donations**
Missionary Societies and other Overseas
Home Missions and other Church Societies
Secular - Charities and Other
Rounding
**NET (EXPENDITURE)/INCOME**
Transfers between funds
Church running expenses
Church management and administration
Church Hall running and refurbishment costs
**TOTAL EXPENDITURE**
Net gains on investments
**NET MOVEMENTS IN FUNDS**
Balance at 1 January
Balance at 31 December|**Note**|**Restricted**
**Restricted**
**Unrestricted**
**2024**
**_2023_**
**Blackheath**
**Wonersh**
**Wonersh**
**Total**
**_Total_**
£
£
£
**£**
_£_
11,418
_-_
128,569
**139,987**
_142,653_
3,294
_-_
34,666
**37,960**
_35,671_
1,839
5,000
29,710
**36,549**
_29,783_|
|---|---|---|
||13
2
16||
|||16,551
5,000
192,945
**214,496**
_208,107_|
|||_-_
_-_
11,229
**11,229**
_7,815_
_-_
_-_
5,405
**5,405**
_5,286_
_-_
_-_
13,148
**13,148**
_2,522_|
|||_-_
_-_
29,782
**29,782**
_15,623_|
|||_-_
_-_
13,684
**13,684**
_15,300_
1,355
_-_
6,975
**8,330**
_8,988_|
|||1,355
_-_
20,659
**22,014**
_24,288_|
||||
|||17,906
5,000
243,386
**266,292**
_248,018_|
|||**Restricted**
**Restricted Unrestricted**
**2024**
**_2023_**
**Blackheath**
**Wonersh**
**Wonersh**
**Total**
**_Total_**
£
£
£
**£**
_£_
455
_-_
9,750
**10,205**
_15,602_
200
_-_
3,750
**3,950**
_4,145_
1,121
_-_
3,431
**4,552**
_5,538_
8,285
_-_
92,800
**101,085**
_105,541_
2,547
10,771
38,399
**51,717**
_39,487_
4,846
1,843
85,874
**92,563**
_33,611_
1,168
_-_
4,872
**6,040**
_29,030_
_-_
_-_
12,664
**12,664**
_13,527_
_-_
1,560
_-_
**1,560**
_-_|
|||18,622
14,174
251,540
**284,336**
_246,481_|
|||(716)
(9,174)
(8,154)
**(18,044)**
_1,537_
_-_
_-_
_-_
**_-_**
_-_
493
_-_
_-_
**493**
_36,867_
_-_
_-_
(1)
**(1)**
_-_
(223)
(9,174)
(8,155)
**(17,552)**
_38,404_
36,388
397,561
782,227
**1,216,176**
_1,177,772_|
|||36,165
388,387
774,072
**1,198,624**
_1,216,176_|
All income and expenditure derive from continuing activities.
Page 9
## _**WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023 (PRIOR YEAR COMPARATIVES)**_
|**_Note_**
**_Note_**
**_INCOMING RESOURCES_**
**_Church activites_**
_Lawnsmead & Selwyn Room lettings_
_PCC Fees_
_Magazine advertising and sundry income_
**_Voluntary income_**
_Planned Giving - Donations eligible for Gift Aid_
_Gift Aid Recovered_
_Collections at Services and all other giving_
**_TOTAL INCOME_**
**_RESOURCES USED_**
**_Church activities_**
**_Income from investments_**
_Spingfield rental income_
_Interest and dividends received_
**_Ministry_**
_Parish share_
_Clergy and staff costs_
_Church running expenses_
_Church management and administration_
**_Mission giving and Donations_**
_Missionary Societies and other Overseas_
_Home Missions and other Church Societies_
_Secular - Charities and Other_
_Balance at 1 January_
_Balance at 31 December_
_Net (loss)/gain on investments_
**_NET MOVEMENTS IN FUNDS_**
_Church Hall running and refurbishment costs_
**_TOTAL EXPENDITURE_**
**_NET (EXPENDITURE)/INCOME_**
_Cemetery Improvements_|**_Restricted_**
**_Restricted_**
**_Unrestricted_**
**_2023_**
**_2022_**
**_Blackheath_**
**_Wonersh_**
**_Wonersh_**
**_Total_**
**_Total_**
_£_
_£_
_£_
_£_
_£_
_11,944_
_907_
_129,802_
_142,653_
_173,916_
_3,444_
_425_
_31,802_
_35,671_
_40,929_
_3,217_
_8,365_
_18,201_
_29,783_
_69,296_|
|---|---|
||_18,605_
_9,697_
_179,805_
_208,107_
_284,141_|
||_-_
_-_
_7,815_
_7,815_
_4,436_
_1,117_
_-_
_4,169_
_5,286_
_2,146_
_-_
_-_
_2,522_
_2,522_
_5,365_|
||_1,117_
_-_
_14,506_
_15,623_
_11,947_|
||_-_
_-_
_15,300_
_15,300_
_15,000_
_1,248_
_599_
_7,141_
_8,988_
_2,987_|
||_1,248_
_599_
_22,441_
_24,288_
_17,987_|
|||
||_20,970_
_10,296_
_216,752_
_248,018_
_314,075_|
||**_Restricted_**
**_Restricted_**
**_Unrestricted_**
**_2023_**
**_2022_**
**_Blackheath_**
**_Wonersh_**
**_Wonersh_**
**_Total_**
**_Total_**
_£_
_£_
_£_
_£_
_£_
_490_
_4,956_
_10,156_
_15,602_
_11,546_
_200_
_195_
_3,750_
_4,145_
_5,904_
_1,169_
_-_
_4,369_
_5,538_
_7,340_
_8,285_
_-_
_97,256_
_105,541_
_107,031_
_2,547_
_6,054_
_30,886_
_39,487_
_28,900_
_5,286_
_4,874_
_23,451_
_33,611_
_37,049_
_2,096_
_-_
_26,934_
_29,030_
_21,739_
_-_
_-_
_13,527_
_13,527_
_10,793_
_-_
_-_
_-_
_-_
_448_|
||_20,073_
_16,079_
_210,329_
_246,481_
_230,750_|
||_897_
_(5,783)_
_6,423_
_1,537_
_83,325_
_-_
_(3,964)_
_3,964_
_-_
_-_
_1,867_
_-_
_35,000_
36,867
_(2,612)_
_2,764_
_(9,747)_
_45,387_
_38,404_
_80,713_
_33,624_
_407,308_
_736,840_
_1,177,772_
_1,097,059_|
||_36,388_
_397,561_
_782,227_
_1,216,176_
_1,177,772_|
_All income and expenditure derive from continuing activities._
Page 10
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL BALANCE SHEET AND STATEMENT OF FUNDS AS AT 31 DECEMBER 2024**
||**Note**||**2024**|**_2023_**|
|---|---|---|---|---|
|**FIXED ASSETS**|||£|_£_|
|Tangible Assets||4|958,499|_395,984_|
|Investments||16|22,032|_596,539_|
||||980,531|_992,523_|
|**CURRENT ASSETS**|||||
|Debtors and prepayments||18|20,358|_12,146_|
|Tax Recoverable|||1,791|_14,359_|
|CBF Church of England short term deposits|||189,433|_181,190_|
|Cash at Bank|||39,277|_46,750_|
||||250,859|254,445|
|**LIABILITIES FALLING DUE WITHIN ONE YEAR**|**LIABILITIES FALLING DUE WITHIN ONE YEAR**||||
|Creditors and accruals||19|32,766|_30,792_|
|**NET CURRENT ASSETS**|||218,093|_223,653_|
||||||
|**NET ASSETS**|||1,198,624|_1,216,176_|
|**FUNDS**|**Note**||**2024**|**2023**|
|**Restricted**|||**£**|**_£_**|
|Blackheath||1|36,165|_36,388_|
|Cemetery Extension B Cook||2|7,292|_8,846_|
|Hardship Fund||3|4,349|_4,349_|
|Lawnsmead Capital||4|350,000|_350,000_|
|Youth Fund||5|23,589|_34,360_|
|P Lewis Bells Fund||23|3,157|_-_|
||||424,552|_433,943_|
||**Note**||**2024**|**2023**|
|**Unrestricted**|||**£**|**_£_**|
|Marie Peters Legacy including|||||
|revaluation reserve(designated fund)||6|578,740|_578,740_|
|Rosemary Wedgewood Legacy||7|31,798|_31,798_|
|Audio Visual Fund||8|29,920|_41,885_|
|Fabric Maintenance||9|38,000|_31,000_|
|Outward Giving||10|1,491|_127_|
|General|page 15|page 15|94,123|_98,683_|
||||774,072|_782,233_|
||||||
|**TOTAL FUNDS**|||1,198,624|_1,216,176_|
The accounts were approved by the PCC, authorised for issue and were signed on its behalf by:
REVD. DAVID PETERSDavid Peters (Oct 28, 2025 15:23:03 GMT) CHARLES WAKEFIELD Vicar Honorary Treasurer
28/10/25
28/10/25
Page 11
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES FOR THE YEAR ENDED 31 DECEMBER 2024**
## **GENERAL INFORMATION AND BASIS OF PREPARATION**
Wonersh with Blackheath Parochial Church Council is a body established by the Church of England, by Act of Parliament. The correspondence address is given in the trustees' report. The PCC is a public benefit entity as defined by FRS 102, and these accounts contain information about the charity as an individual body. The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, the Church Accounting Regulations 2006 governing the individual accounts of PCCs, and UK Generally Accepted Accounting Practice. The charity has complied with the requirements of FRS 102, and with the provisions of the SORP currently in effect.
The accounts have been prepared under the historical cost convention modified to include certain items at fair value. Theaccounts havebeen prepared on a going concern basis as the trustees have assessed the going concern position and have no reason to believe that there areany material uncertainties that would affect the ability of the PCC to continue as a going concern for the foreseeable future.
The accounts are presented in sterling, which is the functional currency of the charity and rounded to the nearest
Thesignificant accounting policies applied in the preparation of theseaccounts areset out below. Thesepolicies have been consistently applied to all years presented unless otherwise stated.
## **Funds**
General funds represent the funds of thePCC that are not subject to any restrictions regarding their use and are available for application on thegeneral purposes of thePCC. Designated funds compriseunrestricted funds that have been set aside by the trustees for particular purposes. Theaim and use ofeach designated fund is set out in the notes to the accounts.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost ofraising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the accounts.
The accounts include all transactions, assets and liabilities for which the PCC is responsiblein law. They do not includetheaccounts ofchurch groups that owetheir main affiliation to another body or thosethat areinformal gatherings of church members.
## **INCOME RECOGNITION**
## **Voluntary income and capital sources**
Collections arerecognised 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 incomeis recognised. For donations to be recognised, the charity will have been notified of the amounts and the settlement date in writing. There are no donated facilities or donated professional services. No amount is included in the accounts for volunteer time in line with the SORP (FRS 102), but is described in the trustees’ report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. Grants to the PCC are accounted for as soon as the PCC is notified ofits legal entitlement, theamount dueis quantifiableand its ultimate receipt by thePCC is reasonably certain.
Page 12
**WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **INCOME RECOGNITION continued**
## **Other income**
Rental income from the letting of church premises is recognised when the rental is due. Investment income is included in the accounts when receivable.
## **Investment gains and losses**
This includes any gain or loss on thesaleofinvestments and any gain or loss resulting from revaluing investments to market value at the end of the year.
## **EXPENDITURE RECOGNITION**
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to thecategory. Expenditure is recognised wherethere is a legal or constructiveobligation to make payments to third parties, it is probable that the settlement will be required and the amount of theobligation can be measured reliably. Expenditure is categorised in line with the layout set out in the ‘PCC Accountability’ guidance on accounts, reports and scrutiny – this is shown as follows:
- church activities includes parish share, church running expenses, church hall running costs, church
- and church hall repairs and maintenance and mission giving and donations.
- cost of generating funds includes, if applicable, costs of generating voluntary income, costs of
- stewardship campaigns and costs of events.
- investment management costs.
Governance costs such as the cost of PCC meetings and Independent Examination costs are set against general funds on page 15.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
## **Grants**
Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC. Grants payable to third parties are within the charitable objectives.
## **Activities directly relating to the work of the church**
Thediocesan parish shareis 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 creditor in the Balance Sheet.
## **Tax**
The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011.
## **FIXED ASSETS**
## **Land and buildings**
Per Church Accounting Regulations, and SORP (FRS 102), land and buildings can beleft at cost or revalued to fair or market value. Details of all properties are given in note 4 below.
No depreciation is provided on buildings as the currently estimated residual value of the properties is not less than their carrying value and the remaining useful life of these assets currently exceeds 50 years, so that any depreciation charges would be immaterial. An impairment review is carried out at each year-end and any resultant loss identified is included in expenditure for the year.
## **Consecrated property and moveable church furnishings**
Consecrated and beneficed property ofany kind is excluded from theaccounts in linewith s10(2) of theCharities Act 2011, where the assets should not be included in the accounts but may be referred to in the notes. Costs associated with the maintenance or improvement of such assets will be taken directly to the Statement of Financial Activities in the year in which they are incurred. Details of all such properties are given in note 4 below.
Page 13
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **FIXED ASSETS - Consecrated property and moveable church furnishings, continued**
Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC, and which requirea faculty for disposal, are accounted for as inalienable property unless consecrated. They arelisted in the church’s inventory which can 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 subject to expenditure levels set out in the following paragraph will be capitalised and depreciated in the accounts over their currently anticipated useful economic life on a straightline basis.
All expenditure incurred on consecrated or beneficed buildings whereindividual items cost under £1,000 or on the repair of moveable church furnishings acquired before 1 January 2000 is not capitalised.
## **Other fixtures, fittings and office equipment**
Equipment used within the church premises is depreciated on a straight-line basis over 3 or 4 years. Individual items of equipment with a purchase price of £1,000 or less are written off when the asset is acquired.
## **Investment property**
Investment property is measured initially at cost and subsequently at fair (or market) value at the reporting date. Investment property is not depreciated.
## **Investments**
Investments quoted on a recognised stock exchangeor whosevaluederives from them (CIFs etc) arevalued at fair value at year end.
## **Cash and cash equivalents**
Cash and cash equivalents include cash in hand and cash deposits with financial institutions that are readily convertible to known amounts of cash with an insignificant risk of change in value.
## **Debtors and creditors receivable/payable within one year**
Debtors and creditors with no stated interest rate and receivable or payable within one year are stated at transaction price.
## **Provisions**
Provisions arerecognised when thecharity has an obligation at the balancesheet dateas a result ofa past event, it is probablethat an outflow ofeconomic benefits will berequired in settlement and the amount can bereliably estimated.
## **Pensions**
Details of the pension accounting policy are set out in note 15.
Page 14
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL STATEMENT OF FINANCIAL ACTIVITIES – WONERSH GENERAL FUND ONLY FOR THE YEAR ENDED 31 DECEMBER 2024**
|Springfield rental income*
(includes £800 cost recovery from Youth Worker, £400pcm x 2 months)
**Net income for the year**
The Ministry
The Church and services
Lawnsmead Hall
Independent Examiner Fees* & professional fees
Donations
Courses and subscriptions
Springfield utilities and maintenance
Other Church activities
Bank charges and service fees
The Parish Share net of Blackheath contribution
Interest received - CBF General Fund
Selwyn Room hire
Magazine Advertising
Net clerical fees retained by PCC
Chatterbox donations
Other income
**EXPENDITURE**
**INCOME**
PGS Giving
Other Gift Aided Donations
Tax Recoverable on Gift Aid
Collections, donations, legacies and grants
Less:
10% Appropriation to Outward Giving|**Note**
10
11
12
13
10
14
20|**2024**
**_2023_**
**£**
**_£_**
79,638
_76,448_
48,931
_54,711_
34,666
_31,802_
29,710
_20,359_|
|---|---|---|
|||192,945
_183,320_
(18,241)
_(17,916)_|
|||174,704
_165,404_
6,975
_5,746_
294
_362_
2,297
_2,190_
5,405
_4,169_
1,279
_899_
9,573
_332_
13,684
_15,300_|
|||214,210
_194,402_|
|||**2024**
**_2023_**
**£**
**_£_**
92,800
_97,256_
47,002
_30,886_
39,210
_32,451_
1,729
_10,074_
2,936
_2,232_
-
_906_
1,693
_422_
9,536
_4,240_
8,362
_11,752_
130
_140_|
|||203,397
_190,359_|
||||
|||10,813
_4,043_|
* fees payable for the examination of the financial statements amounted to £2,360 (2023 £1,800).
Page 15
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1. BLACKHEATH**
The Blackheath District Church Council funds of £36,165 (2023 £36,388) are restricted funds within the combined accounts and the movements are outlined in the Statement of Financial Activities set out on pages 9 and 10.
## **2. CEMETERY EXTENSION - BEATRICE COOK FUND (RESTRICTED)**
||||
|---|---|---|
|**2. CEMETERY EXTENSION - BEATRICE COOK FUND (RESTRICTED)**|**2024**|**_2023_**|
||**£**|**_£_**|
|Balance 1 January|8,846|_7,782_|
|Income - Deposit account interest|-|_599_|
|Donation|6|_465_|
|Expenditure - Cemetery extension|(1,560)|_-_|
|Balance 31 December|7,292|_8,846_|
|This fund is to be used for the purpose of improving and extending the cemetery.|||
|Interest received this year was added to the general fund, as agreed by the PCC.|||
|**3. HARDSHIP FUND (RESTRICTED)**|**2024**|**_2023_**|
||**£**|**_£_**|
|Balance 1 January|4,349|_4,349_|
|Expenditure|-|_-_|
|Balance 31 December|4,349|_4,349_|
This fund is to beused for thepurposeofassisting thosein need offinancial help. No donations have been made in this financial year or in the prior year.
## **4. LAWNSMEAD CAPITAL FUND (RESTRICTED) AND TANGIBLE FIXED ASSETS (UNRESTRICTED DESIGNATED**
## **Springfield**
|**(unrestricted &**
**designated)**
**Av Fund**
**(designated)**
**Lawnsmead**
**(restricted)**
**General Fund**
**2024**
**_2023_**
Equipment (Unrestricted):
**£**
**£**
**£**
**£**
**£**
**_£_**
Cost 1 January
45,890
11,857
57,747
1,328
Additions at Cost
2,625
-
2,625
56,418
Depreciation 1 January
(8,648)
(3,114)
(11,762)
(1,328)
Depreciation for the year
(11,965)
(3,145)
(15,110)
(10,434)
NBV of equipment at 31 December
27,902
-
5,597
33,499
45,984
Lawnsmead Hall - at value in use*
350,000
350,000
350,000
Springfield - at value in use **
575,000
575,000
-
Balance 31 December
958,499
_395,984_|**(unrestricted &**
**designated)**
**Av Fund**
**(designated)**
**Lawnsmead**
**(restricted)**
**General Fund**
**2024**
**_2023_**
**£**
**£**
**£**
**£**
**£**
**_£_**
45,890
11,857
57,747
1,328
2,625
-
2,625
56,418
(8,648)
(3,114)
(11,762)
(1,328)
(11,965)
(3,145)
(15,110)
(10,434)|**(unrestricted &**
**designated)**
**Av Fund**
**(designated)**
**Lawnsmead**
**(restricted)**
**General Fund**
**2024**
**_2023_**
**£**
**£**
**£**
**£**
**£**
**_£_**
45,890
11,857
57,747
1,328
2,625
-
2,625
56,418
(8,648)
(3,114)
(11,762)
(1,328)
(11,965)
(3,145)
(15,110)
(10,434)|
|---|---|---|
|||33,499
45,984|
||||
|||350,000
350,000|
||575,000|575,000
-|
||||
|||958,499
_395,984_|
*Lawnsmead Church Hall is a Victorian building, originally the village school, which contains 3 meeting rooms, the main hall, the Turner room and the Jubilee room. The Church Hall was included for the first time in the accounts in 2000 at a ‘value in use’ figure of £350,000. Theinsurance valueof Lawnsmead Hall is now approximately £430,000. Due to the age of the building, it would be impossible to calculate the current actual cost. On transition to SORP (FRS102), the ‘value in use’ figure was deemed as the asset’s cost at that date. The PCC do not intend a policy of revaluation for this property.
**Afreehold residential property ‘Springfield’ was purchased in September 2014 (seenote 6) to housea church youth worker –theproperty was included in theaccounts as a freehold property at its historic cost (£415,313). This asset is included within theMarie Peters Fund. In 2020, after the departureof thecurrent youth worker theproperty was let to a third party and was reclassified as an investment property. The PCC asked Seymours Estate Agents in December 2023 to supply a marketing value and the property was visited by an agent and a value of£575k (2022 - £540k) was supplied. Seymours is based in the localeand thereforehas experiencein thelocation and the typeof property being valued. In November 2024 the property has been reclassified back to a house for duty to house a new youth worker and will now remain in the accounts at the current fair valuation and is transferred from Investment property to Tangible Fixed Asset (see note 16). Springfield is an unrestricted but designated asset.
The Cemetery Chapel is held on behalf of the Parish but no value is attributed to it in these accounts. Based upon independent advice this building has an insurance valuation of £100,000 to cover rebuilding.
No values havebeen attributed to theWonersh Church building or thechurchyard ( _the church of St John the Baptist, Wonersh_ ), the cemetery at Blackheath nor the Blackheath Church building ( _St Martin’s_ ) in accordance with the Charities Act 2011 s10(2) [consecrated and benefice property] and the guidance given in the Church Accounting Regulations.
Page 16
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **5. YOUTH FUND (RESTRICTED)**
|**5. YOUTH FUND (RESTRICTED)**||
|---|---|
|Youth Fund donations
Expenditure - 40% of Youth Director costs fromGeneral Fund
note 11
Balance 1 January
Legacy
Expenditure - books and materials for youth group activities
Balance 31 December|**2024**
**_2023_**
**£**
**_£_**
34,360
_45,171_
-
_117_
-
_-_
-
_(4,874)_
(10,771)
_(6,054)_|
||23,589
_34,360_|
This fund is to be used for the purpose of supporting youth and children's activities.
## **6. MARIE PETERS LEGACY including revaluation reserve (UNRESTRICTED DESIGNATED)**
|Net gain on investment
note 16
Balance 1 January
Balance 31 December|**2024**
**_2023_**
**£**
**_£_**
578,740
_543,740_
-
_35,000_|
|---|---|
||578,740
_578,740_|
This fund is unrestricted but was designated by thePCC to beused for thepurchase ofa property (Springfield, seenote 16) in thevillage to house a church youth worker. After the departureof theyouth worker in 2019, the property was reclassified as an investment property and let to a third party. In November 2024 the property has been reclassified back to a housefor duty and will now remain in theaccounts at its fair value at the dateof changein use(£575,000), being henceforth its deemed cost.
## **7. ROSEMARY WEDGWOOD LEGACY (UNRESTRICTED DESIGNATED)**
|Balance 31 December
Balance 1 January
Deposit account interest|**2024**
**_2023_**
**£**
**_£_**
31,798
_30,403_
-
_1,395_|
|---|---|
||31,798
_31,798_|
This fund is unrestricted but was separately designated by thePCC. Interest received this year was added to thegeneral fund, and the PCC has indicated that as this fund has no specific pupose it will be merged with the general fund in 2025.
|10% Appropriation to Outward Giving
Depreciation of AV System
note 20
Balance 31 December
**8. AUDIO VISUAL FUND (UNRESTRICTED DESIGNATED)**
Balance 1 January
Donations (reversed)/received
Rounding|**2024**
**_2023_**
**£**
**_£_**
41,885
_50,938_
-
_(450)_
_-_
-
_45_
(11,965)
_(8,648)_|
|---|---|
||29,920
_41,885_|
A new AV system was contracted for after a fund raising exercise in Q4 2022. Its cost of £45,890 is shown in Note 4.
Page 17
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **9. FABRIC MAINTENANCE FUNDS (UNRESTRICTED DESIGNATED)**
|Balance from 1 January 2024
Expenditure
Balance as 31 December 2024
Total
**R&R Expenditure**
None allocated to Fabric fund in 2024
Income allocation from General Fund(note 20)|**Church**
**Vicarage**
**Lawnsmead**
**Springfield**
**Total**
**£**
**£**
**_£_**
**_£_**
**£**
19,000
1,500
9,000
1,500
31,000
7,000
-
-
-
7,000|
|---|---|
||**26,000**
**1,500**
**9,000**
**1,500**
**38,000**|
||-
-
-
-
-|
||**26,000**
**1,500**
**9,000**
**1,500**
**38,000**|
||**Church**
**Vicarage**
**Lawnsmead**
**Springfield**
**Total**
**£**
**£**
**_£_**
**_£_**
**£**
-
-
-
-
-|
||-
-
-
-
-|
This fund is unrestricted and is designated by the PCC to be used for the upkeep and maintenance of the church buildings. The PCC anticipates the need for ongoing repair and maintenance and on an annual basis approves a transfer from general funds to fund ongoing maintenance costs.
## _**PRIOR YEAR FABRIC MAINTENANCE FUNDS**_
|_Balance from 1 January 2023_
_Expenditure*_
_Balance as 31 December 2023_
_Total_
_3 new doors_
_Garage Door deposit_
_Church roof review for solar panels_
_Fire Extinguisher servicing_
_Income allocation from General Fund *_
**_Expenditure_**
_Fire risk assessment_|**_Church_**
**_Vicarage_**
**_Lawnsmead_**
**_Springfield_**
**_Total_**
**_£_**
**_£_**
**_£_**
**_£_**
**_£_**
_10,000_
_1,000_
_5,000_
_1,000_
_17,000_
_10,979_
_885_
_4,973_
_1,082_
_17,919_|
|---|---|
||**_20,979_**
**_1,885_**
**_9,973_**
**_2,082_**
**_34,919_**|
||_(1,979)_
_(385)_
_(973)_
_(582)_
_(3,919)_|
||**_19,000_**
**_1,500_**
**_9,000_**
**_1,500_**
**_31,000_**|
||_580_
_385_
_385_
_-_
_1,350_
_-_
_-_
_525_
_-_
_525_
_-_
_-_
_-_
_582_
_582_
_960_
_-_
_-_
_-_
_960_
_439_
_-_
_63_
_-_
_502_|
||_1,979_
_385_
_973_
_582_
_3,919_|
Page 18
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**10. OUTWARD GIVING**||**2024**||**_2023_**|||
|---|---|---|---|---|---|---|
|||**£**||**_£_**|||
|General Church|||29|_29_|||
|Junior Church|||98|_98_|||
|||**127**||**_127_**|||
|**General Church**|||||||
|Balance 1 Jan|||29|_27_|||
|Income: Appropriation from General Fund|page 15|18,241||_17,916_|||
|Income: Appropriation from Audio Visual Fund||-||_(45)_|||
|Additional donation from General Fund||475||_406_|||
|Special Collections||835||_5,151_|||
|Outward Giving (provision carried forward)||(18,241)||_(17,869)_|||
|Distributions: Special Collections (see below)||(1,310)||_(5,557)_|||
|Balance 31 Dec|||**29**|**_29_**|||
|**Junior Church**|||||||
|Balance 1 Jan|||98|_98_|||
|Balance 31 December|||**98**|**_98_**|||
|**Special Collections**|**2024**|||**_2023_**|||
|Missionary societies and other Overseas:|||||||
|Burundi Appeal||||_4,906_|_*_||
|Tearfund (Pakistan floods / Harvest Festival appeal)||||_50_|_*_||
|Compassion - Child sponsorship|475|*||_406_|_*_||
|||475||||_5,362_|
|Home Mission:|||||||
|Royal British Legion||||_20_|*||
|Wonersh Church Green Trust|800|*|||||
|North Guildford Food Bank|35|||_175_|*||
|||835||||_195_|
|||1,310||||_5,557_|
|* Donation paid during the year, therefore not reflected in year end|||||||
|Special Collections are collected by the charity to be paid out, or passed on,||to another|charity.||||
|**Outward Giving**|**2024**|||**_2023_**|||
|Missionary Societies and other Overseas:|||||||
|Tear Fund|3,250|||_3,250_|||
|Viva|3,250|||_3,250_|||
|Great Lakes Outreach|3,250|||_3,250_|||
|||9,750||||_9,750_|
|Home Mission:|||||||
|Wonersh & Shamley Green School|3,250|||_3,250_|||
|Wonersh Church Green Trust|350|||_350_|||
|Guildford Bell Ringers|150|||_150_|||
|||3,750||||_3,750_|
Page 19
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **10. OUTWARD GIVING, continued**
|**10. OUTWARD GIVING, continued**||||
|---|---|---|---|
|Four Villages Day Centre
YMCA
WonCares
Short term mission budget
Age Concern
Secular Charities:|300
3,250
100
891
200|_300_
_3,250_
_100_
_519_
_200_
4,741
18,241|_4,369_|
|||||
||||_17,869_|
The donations above are all paid to institutions. At the year end, a provision of 10% is made (see page 15). The allocation ofthis provision is proposed by theMissionary Committeeand approval is given by thePCC. Theintention of the PCC is for funds to be paid to the donees in the first half of the next financial year. There are no performance related conditions attached to these provisions. The provision made at 31 December 2024 of £18,241 includes creditors of £17,350 (per note 19) and a transfer to the short term mission fund of £891.
|**10. OUTWARD GIVING FUND**
Balance 1 January
29
98
1st Jan outward giving reclassification
-
-
Donation
19,551
-
Expenditure
19,551
-
-
**Balance 31 December**
29
98
**11. THE MINISTRY**
Worship, Secretarial and administration salaries
note 15
Youth Director salary and employment costs
note 15
Pension costs
note 15
Youth group activities
Photocopying, website, stationery and telephone
Transfer from Youth Fund
**12. THE CHURCH AND SERVICES**
Repairs, maintenance and equipment
Transfer from fabric fund
Top up Church fabric maintenance provision
Cemetery upkeep
Church cleaning
Churchyard upkeep
Wonersh Total
Heat, light and water
Insurance
Upkeep of services
Music and organ
Working expenses
UNRESTRICTED WONERSH
Blackheath contribution to expenses
General
Church
Junior
Church|29
98
-
-
19,551
-
19,551
-
-
General
Church
Junior
Church|**2024**
**_2023_**
**£**
**_£_**
-
127
_127_
473
473
-
891
20,442
-
-
(19,551)
_-_
Short Term
Mission|
|---|---|---|
||29
98|1,364
1,491
127|
|||**2024**
**_2023_**
**£**
**_£_**
114
_155_
21,007
_18,115_
25,207
_12,742_
2,956
_2,092_
3,034
_-_
5,455
_6,383_
57,773
_39,487_
-
_(2,547)_
(10,771)
_(6,054)_
47,002
_30,886_
**2024**
**_2023_**
**£**
**_£_**
5,183
_7,904_
3,306
_4,150_
19,935
_(827)_
-
_(1,979)_
-
_10,979_
1,671
_1,861_
531
_1,285_
2,692
_2,735_
2,949
_3,023_
2,943
_3,320_
39,210
_32,451_|
Page 20
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL**
## **NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **13. LAWNSMEAD HALL**
|**14. OTHER CHURCH ACTIVITIES**
note 4
Blackhealth contribution to expenses
Wonersh contribution to expenses
Social activities (incl vicar leaving party)
Outreach and evangelism
Total Expense
Parish magazine costs
Depreciation - equipment
Sundry expenses
Vicarage expenses *
Transfer from fabric fund for vicarage expenditure
Top up Vicarage fabric maintenance provision
Transfer from fabric fund
Top up Lawnsmead fabric maintenance provision
Total expense
Net Cost
Expense
Heat, light, water & telephone
Insurance
Cleaning & Waste collection
Repairs and maintenance
Income
Letting
Total Income|**2024**
**_2023_**
**£**
**_£_**
10,935
_7,453_|
|---|---|
||10,935
_7,453_|
||5,074
_7,624_
1,653
_649_
3,928
_3,593_
2,009
_1,661_
-
_(973)_
-
_4,973_|
||12,664
_17,527_|
|||
||1,729
_10,074_|
||**2024**
**_2023_**
**£**
**_£_**
4,324
_4,280_
3,145
_1,786_
-
_275_
(396)
_4,897_
-
_(385)_
-
_885_
-
_-_
1,289
_1,182_|
||8,362
_12,920_|
||-
_(1,168)_|
||8,362
_11,752_|
*There are donations of £600 (2023 - £600) included within Other Gift Aided Donations on page 15 that were specifically made to contribute towards the Vicarage expenses.
|**15. STAFF COSTS**
Youth Director's salary (£25,025 less £10,771 transfer note 5)
Pension contributions
Other salaries
Totals|**2024**
**_2023_**
**£**
**_£_**
14,254
_12,742_
2,956
_2,092_
21,035
_18,115_|
|---|---|
||38,245
_32,949_|
Information on the pension scheme is shown on the next page - the operating costs of the pension scheme are paid by the Church of England.
Page 21
**WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
## **15. STAFF COSTS, continued**
All social security costs werecovered by theEmployment Allowance. Theaveragenumber of staffemployed during the year was 3 (2023 - 3). There are no employees who received total emoluments ofmore than £60,000. Expenses were reimbursed to 6 (2023 –7) PCC members (trustees) in the year, totalling £11,682 (2023 £5,545). All expenses related to the running of the church. No PCC members received a donation (2023 - £500 to support a mission trip to Burundi). One member of the PCC resides at the Vicarage, since the Vicar lives elsewhere -a contribution of £50 per month is made to the PCC in respect of utility bills.
Key management personnel are considered to be the officers and elected members of the PCC, as listed on the first page of the trustees report (2023 £nil). No trustee or KMP was remunerated for their role as trustee. One trustee was remunerated for their role as Youth Director and further information on this is given in note 22. Donations received from Trustees in the year amounted to £57,267 (2023 - £82,659), as a combination of regular giving, one-off giving and Special Collections/Special Giving Appeals.
## **NOTES ON CHURCH WORKERS PENSION FUND (CWPF) – December 2024 Year End**
Wonersh with Blackheath PCC participates in the Pension Builder Scheme section of CWPF for lay staff. CWPF is administered by the Church of England Pensions Board, which holds the CWPF assets separately from those of the Employer and other participating employers.
CWPF has two sections:
- 1.the Defined Benefits Scheme
- 2.the Pension Builder Scheme, which has two subsections;
a.a deferred annuity section known as Pension Builder Classic, and,
b.a cash balance section known as Pension Builder 2014.
## **Pension Builder Scheme**
Both sections of the Pension Builder Scheme are classed as defined benefit schemes.
**Pension Builder Classic** provides a pension, accumulated from contributions paid and converted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from timeto time. Discretionary increases may also be added, depending on investment returns and other factors.
**Pension Builder 2014** is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions arerecorded in an account for each member. Discretionary bonuses may beadded before retirement, depending on investment returns and other factors. The account, plus any bonuses declared is payable, unreduced, from age 65.
There is no sub-division of assets between employers in each section of the Pension Builder Scheme.
Theschemeis considered to bea multi-employer schemeas described in Section 28 ofFRS 102. This is becauseit is not possible to attribute the Pension Builder Scheme’s assets and liabilities to specific employers, and means that contributions are accounted for as if theScheme werea defined contribution scheme. The pensions costs charged to the SOFA in the year are the contributions payable amounting to £2,956 (2023 £2,092).
A valuation of the Pension Builder Scheme is carried out once every three years. The most recent valuation was carried out as at 31 December 2022.
For the Pension Builder Classic section, the valuation revealed a surplus of £34.8m on the ongoing assumptions used. At the most recent annual review effective 1 January 2025, the Board chose to grant a discretionary bonus of 6.7% to both pensions not yet in payment and pensions in payment in respect of service prior to April 1997; and a bonus on pensions in payment in respect of post April 2006 service so that the pension increase was 2.7% (where usually it would be calculated based on inflation up to 2.5%). This followed improvements in the funding position over 2024. There is no requirement for deficit payments at the current time.
**The next valuation is due as at 31 December 2025** . For the Pension Builder 2014 section, the valuation revealed a surplus of £8.5m on the ongoing assumptions used. There is no requirement for deficit payments at the current time. The legal structure of the scheme is such that if another employer fails, the PCC could become responsible for paying a share of the failed employer’s pension liabilities. Although the PB Classic and PB 14 sections are similar to defined contribution (DC) schemes in many ways, they are not DC schemes and there is a risk that the benefits may not be able to be provided without further contributions from the employers.
Page 22
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**16. FIXED ASSET INVESTMENTS**
Total Market value 31 December
**Investment Properties (unrestricted designated)**
Market value at 1 January
Net gains/reductions/transfers*
Market value at 31 December
**Listed Investments (restricted)**
Market value at 1 January
Additions
Net gains/(losses)
Market value at 31 December|**2024**
**_2023_**
**£**
**_£_**
21,539
_19,672_
-
_-_
493
_1,867_|
|---|---|
||22,032
_21,539_
575,000
_540,000_
(575,000)
_35,000_|
||-
_575,000_|
|||
||22,032
_596,539_|
Listed investments areall with the Central Board ofFinance ofthe Church of England Investment Account,relating to Blackheath DCC Income Endowment fund – fair value at 31 December 2024 was £22,032 (2023 - £21,539).
*A freehold residential property ‘Springfield’ was purchased in September 2014 (seenote 6) to housea church youth worker – the property was included in the accounts as a freehold property at its historic cost. This asset is included within theMariePeters Fund. In 2020, after thedeparture ofthe current youth worker the property was let to a third party and was reclassified as an investment property. The PCC asked Seymours Estate Agents in December 2023 to supply a marketing value and the property was visited by an agent and a valueof £575k (2022 -£540k) was supplied. Seymours is based in the locale and therefore has experience in the location and the type of property being valued. Springfield was let under an Assured Shorthold Tenancy Agreement. This reflects a rental of £1,400 pcm and was terminated on 15 October 2024. Therental incomeis included in Wonersh general funds (unrestricted) on page 15. In November 2024 theproperty has been reclassified back to a housefor duty to housea new youth worker and will now remain in the accounts at the current fair valuation and is transferred from Investment property to Tangible Fixed Asset (see note 4). Springfield is an unrestricted but designated asset.
## **17. OPERATING LEASES - LESSOR**
The total future minimum lease payments under non-cancellable operating leases, for each ofthe following periods, was as follows and all relate to land and buildings. Thethird party tenancy ended as outlined in thenote above, and therefore at the balance sheet date there were no further payments due.
|**18. DEBTORS AND PREPAYMENTS**
Receivables
Other debtors and prepayments
Deposit for Church Solar System /_AV System_
Not later than one year
later than one year and not later than five years
Later than five years|**2024**
**_2023_**
**£**
**_£_**
-
_14,700_
-
_-_
-
_-_|
|---|---|
||-
_14,700_|
||**2024**
**_2023_**
**£**
**_£_**
4,123
_3,234_
13,094
_5,771_
3,141
_3,141_|
||20,358
_12,146_|
At the year end the PCC had paid a deposit for a solar panels system - this was paid to secure a quoted price. The project is subject to planning and the deposit will be refunded if planning is not obtained.
Page 23
## **WONERSH WITH BLACKHEATH PAROCHIAL CHURCH COUNCIL NOTES TO ACCOUNTS – WONERSH, continued FOR THE YEAR ENDED 31 DECEMBER 2024**
|**19. CREDITORS**||**2024**|**_2023_**|
|---|---|---|---|
|||**£**|**_£_**|
|Outward giving(note 10)||17,350|_17,869_|
|Payables||9,260|_8,028_|
|Other creditors and accruals||6,156|_4,895_|
|||32,766|_30,792_|
|Accruals include deferred income of £nil (2023 £nil) relating to Lawnsmead||bookings.||
|**20. WONERSH FUND RECONCILIATION**||**2024**|**2023**|
|||**£**|**_£_**|
|Net income/(expenditure) - Wonersh general fund|page 15|10,813|_4,043_|
|Interest rec'd Rosemary Wedgewood legacy fund|_note 7_|-|_1,395_|
|Audio Visual Fund movement|note 8|(11,965)|_(9,053)_|
|Fabric maintenance fund movement (church)|note 9|(7,000)|_9,000_|
|Fabric maintenace fund movement (vicarage)|_note 9_|-|_500_|
|Fabric maintenance fund movement (Lawnsmead)|_note 9_|-|_4,000_|
|Fabric maintenance fund movement (Springfield)|_note 9_|-|_500_|
|Rounding||(3)|_2_|
|||(8,155)|_10,387_|
TheWonersh General Fund as shown on page15 does not includeany restricted or designated fund movements. This note shows a reconciliation between the Wonersh General Fund and the Wonersh unrestricted column as shown in the Statement of Financial Activities as shown on page 9.
|**21. ANALYSIS OF NET ASSETS BY FUND**
Tangible fixed assets
Investment fixed assets
_Current assets_
_Current liabilities_
_As at 31 December 2023_
Current assets
Current liabilities
As at 31 December 2024
_Tangible fixed assets_
_Investment fixed assets_|**Unrestricted Restricted**
**Total**
£
£
£
608,499
350,000
958,499
-
22,032
22,032
196,932
53,927
250,859
(31,359)
(1,407)
(32,766)|
|---|---|
||774,072
424,552
1,198,624|
||**_Unrestricted_**
**_Restricted_**
**_Total_**
**_£_**
**_£_**
**_£_**
_45,984_
_350,000_
_395,984_
_575,000_
_21,539_
_596,539_
_190,693_
_63,752_
_254,445_
_(29,444)_
_(1,348)_
_(30,792)_|
||_782,233_
_433,943_
_1,216,176_|
## **22. RELATED PARTY TRANSACTIONS**
Clare Hepworth is a member of the PCC and is also employed by the Church as Youth Director. This is permissible under the Parochial Church Councils (Powers) Measure 1956, Para 7A "Provision of services to council by member: In its application to a council, section 185 of the Charities Act 2011 (remuneration of charity trustees providing [F27goods or] services to charity) has effect as if, in subsection [F28(3),] the words “or under a contract of employment” were omitted (and a council may, accordingly, enter into a contract of employment with a member or connected person under which remuneration is provided).]"
Transactions related to Clare are disclosed in note 15, with pension and life cover contributions amounting to £1,903. The amount of expenses reimbursed to Clare in 2024 was £3,462.
|The amount of expenses reimbursed to Clare in 2024 was £3,462.||
|---|---|
|Legacy
Expenditure (new bell ropes)
**Balance 31 December**
**23. P LEWIS BELL FUND**|**2024**
**_2023_**
**£**
**_£_**
5,000
_-_
(1,843)
_-_|
||3,157
**_-_**|
Page 24
**Wonersh with Blackheath PCC, St John the Baptist Church The Street, Wonersh, Surrey GU5 0PG**
## **For the attention of: Catherine Barnard Camabelu Limited Accrue Workplaces, The Long Barn, Cobham Park Road, Cobham, Surrey KT11 3NE**
Dear Sirs
The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s accounts for the year ended 31/12/24. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.
## **General**
- 1 We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.
- 2 We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 from the requirement to have its accounts for the financial year ended 31/12/24 audited.
- 3 We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter under the Charities Act 2011 for preparing accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.
- 4 All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.
- 5 All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.
- 6 We confirm that Gift Aid declarations are requested and are kept for the required period. We acknowledge that you have undertaken no checking at all on this as part of your examination.
- 7 The accounts are free of material misstatements, including omissions.
- 8 The effects of uncorrected misstatements (as set out in the appendix to this letter – A27) are immaterial both individually and in total.
## **Internal control and fraud**
- 9 We acknowledge our responsibility for the design, implementation, and maintenance of internal control systems to prevent and detect fraud and error. We confirm that it is our view that we consider it unlikely that the accounts may be misstated as a result of fraud.
- 10 We confirm that there have been no instances of known or suspected fraud affecting the entity involving management, employees who have a significant role in internal control or others that could have a material effect on the accounts.
- 11 We confirm that there is nothing to disclose to you relating to information in relation to allegations of fraud or suspected fraud affecting the entity’s accounts communicated by current or former employees, analysts, regulators, or others.
- 12 The Finance Committee reviewed internal financial controls in November 2024, using the Charity Commission checklist CC8, and this was reviewed and discussed by the PCC in January 2025. We acknowledge that the internal financial controls should be reviewed at least once a year.
- 13 We acknowledge your advice on preparing a summary Risk Register which would summarise the major risks to the church (https://www.gov.uk/government/publications/charities-and-riskmanagement-cc26/charities-and-risk-management-cc26#annex-1-risk-register-template-with-examples-ofuse) and we will look at implementing this for the 2025 year end. We are aware that this was also mentioned by you as part of your examination in 2023 and in 2024.
- 14 In 2025, we will undertake to ensure that all relevant policies falling within the remit of the Committee are reviewed and updated as appropriate, including a review of the Investment Policy, the Reserves Policy, and the Conflict-of-Interest Policy.
- 15 In 2023, you advised us to put in place some new policies – examples of these were on ‘the acceptance of hospitality’, ‘the acceptance of donations’ and ‘tainted donations’. In addition, you advised us to produce a ‘register of interests’ which should link into our Conflict of Interest (COI) policy. Where this has not yet been done, we undertake to complete this in 2025.
- 16 We confirm that it is part of our financial controls policy that for each and every piece of income and expenditure, as far as practicable, there should be supporting documentation, and that this documentation should be available in the form of the attachment to the transaction in our accounting records. Furthermore, it is our policy that all expenditure is approved by the budget holder and that this is approval is evidenced.
## **Assets and liabilities**
- 17 The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the accounts.
- 18 All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.
- 19 We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the accounts.
- 20 A Quinquennial Report was received in 2024 as a result of a survey on the church. This asset is held on behalf of the parish but has no value in the accounts, being consecrated land. The PCC continues to review what repairs might be required in the short to long term but confirms that there are no additional significant repairs required that would need providing for or disclosing within the accounts.
- 21 We confirm that we have undertaken an impairment review of all assets held by the charity, including those not shown in the balance sheet, and have concluded that there is no evidence of impairment. A regular review of any required maintenance is undertaken by the Buildings and Fabric sub-committee and the Operations office summarises these items to report to the PCC.
- 22 There are no issues identified by the Buildings and Fabric sub-committee regarding properties or buildings that would require disclosure in the accounts, or any provision for the cost of remedial work.
- 23 We confirm that the insurance values of buildings that are the PCC’s responsibility to maintain are correctly stated with note 4 of the accounts, and the PCC confirms that these amounts are adequate.
- 24 We confirm that the PCC is satisfied that the valuation of Springfield was adequately performed by the local estate agents and the value included in the accounts upon its transfer from investments to tangible fixed assets was reasonable and representative of its fair value.
- 25 We have received no communications in relation to the pension fund since annual review that took place in January 2025. We are not aware of any issues, or deficits arising, within the pension fund that should be disclosed within the accounts, other than that already disclosed. It is our understanding that the Church of England pays for the operating costs of the pension scheme.
- 26 There are no constructive obligations for grants that have not been recognised.
- 27 Where overseas payments have been made, controls are in place and have been applied to ensure that these funds are applied for charitable purposes.
- 28 We confirm that at 31[st] December 2024 our accounts show that we had overpaid the Parish Share and that the overpayment amount was £6,085.25. We do not have formal evidence for this from the Diocese, but e-mail acknowledgement has been received.
- 29 Included in creditors at 31[st] December 2024 was an amount of £302.50 which related to deposits taken in the 2022 year. These had not been fully reviewed in 2024, and we will look at these carefully in 2025 and update accordingly.
## **Accounting estimates**
- 30 The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.
- 31 We have reviewed the accounting policies as set out in the annual accounts and confirm that these have been appropriately adopted and disclosed.
- 32 We have satisfied ourselves that event income and associated costs are correctly matched in the accounts and are in the correct accounting period.
## **Legal claims**
- 33 We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for, and disclosed in the accounts.
## **Laws and regulations**
- 34 We have disclosed to you all known instances of non-compliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing the accounts.
- 35 All correspondence with regulators has been made available to the Examiner, outside of routine correspondence.
- 36 We confirm that there have been no changes to the Church Representation Rules, and we have a copy of the latest Rules in force.
- 37 You have made us aware that the provision of accommodation to staff members could be subject to tax if “he or she is provided with accommodation by reason of employment or by
the employer for other reasons” and it is likely this would manifest as a benefit in kind, subject to income tax or NICs. There are exemptions – the exemption to accommodation being taxable applies where it is provided because:
- a. It is necessary for the proper performance of duties.
- b. It is customary for such an employment, and it enables better performance of duties, or
- c. It is to deal with a special threat to the security of the employee.
We confirm that we have received various guidance articles from you and the PCC will investigate the requirements further. For the time being no provision for any tax or NIC liabilities has been included in the accounts as, at this stage, we consider any amount would be immaterial.
## **Related parties**
- 38 Related party relationships and transactions have been appropriately accounted for and disclosed in the accounts. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.
- 39 We confirm that all transactions with members of the PCC have been appropriately disclosed in the accounts (without naming the recipient(s)), and that approval for these was appropriately sought and documented in accordance with the Church Representation Rules and Charity Commission guidance.
## **Subsequent events**
- 40 All events subsequent to the date of the accounts which require adjustment or disclosure have been properly accounted for and disclosed.
## **Going concern**
- 41 We believe that the charity's accounts should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We also confirm our plans for future action(s) required to enable the charity to continue as a going concern are feasible. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the accounts.
- 42 The evidence used to support this assertion over going concern is very informal and we acknowledge that there should be in place more formal documentation – the Finance Committee will shortly be working on a forecast for the remainder of 2025, and will ensure that budgets/forecasts are prepared on an annual basis to support our conclusions on going concern.
## **Income, grants, donations, and restricted donations**
- 43 All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.
- 44 All income to which the charity was entitled has been recorded.
- 45 In the previous year, it was proposed by the previous treasurer to the PCC that a policy be adopted of not recognising restriction donations under a de minimis level. You made us aware that this does not appear to be possible within the Charities Act.
- 46 We confirm that significant donations and legacies received by the PCC have been noted and acknowledged, and we have not had any indications or notifications of any further or future legacies.
- 47 All restricted donations have been identified as such, correctly treated within the funds in the accounts, and have been properly applied. Restricted donations received in 2024 were as shown in the table below (excluding Blackheath) [table 1].
- 48 For the avoidance of doubt, we confirm that there were no other monies received upon which restrictions were placed by the donor, and the PCC did not make any new designations in the year.
Table 1:
|Donations for Bells|£5,000|£5,000|n/a|Shown as restricted income. Part of
the donation was spent in 2024 with
the remainder being carried forward
in restricted funds. Note 23 in the
accounts refers.|
|---|---|---|---|---|
Yours faithfully .......... ~~...............................................................~~ . David Peters, Vicar ~~a~~ David Peters (Oct 28, 2025 15:23:03 GMT) ......................... ~~.~~ ................................................ Martin Keech, Church Warden W ~~A~~ eo
M. Keech (Oct 28, 2025 16:33:29 GMT) The above sign on behalf of the PCC
.......................................................................... Charles Wakefield, Treasurer
The above signs on behalf of the Finance Committee
## 28/10/25
Date: ………………………………………………
## **Appendix to the Letter Of Representation**
**Appendix to the Letter Of Representation Amount Detail** Depreciation on an asset that has not been recognised in the balance sheet - now had 2 years worth of depreciation charged incorrectly £956.98 Backing info not available for Joanne Nangle donation £3,000.00 not an error, but unable to supply evidence GA recoverable diff £2,524.05 likely to relate to GASDS, don't have that data for proof in total Blackheath movement in funds £1,015.00 bfwd from 2023 and still present Deposits bfwd and cfwd £302.50 deposits brought forward that should have been released AV retention invoice included in creditors AND paid £2,113.75 should have been released DP authorisation missing on CH expenses on sample tested £94.14 overcharge of youth salaries to youth fund £105.80 M2 Youth salary in note 15 understated £181.85 M1 - this relates to presentation of life cover Pensions in note 15 overstated £0.48 M1 - this relates to presentation of life cover Other salaries in note 15 understated -£28.32 M1 - this relates to presentation of life cover
## Wonersh 2024 accounts for signature
Final Audit Report
2025-10-28
Created: 2025-10-28 By: Camabelu Limited (admin@camabelu.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAn-ahXGBsUtflNvVJ8lyXvmTEi7XLUg6d
## "Wonersh 2024 accounts for signature" History
- Document created by Camabelu Limited (admin@camabelu.co.uk)
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Document emailed to David Peters (vicar@wonershchurch.org.uk) for signature 2025-10-28 - 15:15:57 GMT
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- Signer martin@wonershchurch.org.uk entered name at signing as M. Keech 2025-10-28 - 16:33:27 GMT
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- Agreement completed.
2025-10-28 - 18:30:31 GMT