St Nicolas Great Bookham PCC
Registered as the Parochial Church Council of the Ecclesiastical Parish of Great Bookham in the Diocese of Guildford
Trustees’ Report and Financial Statements
For the year ended 31 December 2023
Registered Charity Number 1127867
St Nicolas Great Bookham PCC
Report of the Trustees for the year ended 31 December 2023
Contents
| Aims and Purposes | 1 |
|---|---|
| Objectives and Activities | 1 |
| Achievements and Performance | 1 |
| Worship and Prayer | 1 |
| Families and Children's Ministry | 2 |
| Youth Ministry | 3 |
| Pastoral | 3 |
| Mission and Evangelism | 3 |
| Eco Church | 4 |
| Ecumenical Relationships | 4 |
| Deanery Synod | 5 |
| The Church Buildings | 5 |
| Financial Review | 6 |
| Public Benefit | 6 |
| Reserves Policy | 6 |
| Investment Policy | 6 |
| Risk Management | 7 |
| Safeguarding | 7 |
| Structure, Governance and Management | 7 |
| Administrative Information | 7 |
| Independent examiner’s report | 10 |
| Financial data pages 11 - 19 |
St Nicolas Great Bookham PCC
Page 1
Report of the Trustees for the year ended 31 December 2023
Aims and Purposes
St Nicolas Parochial Church Council (PCC) has the responsibility of co-operating with the incumbent of St Nicolas, Great Bookham, the Reverend Alan Jenkins, 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 church buildings and churchyard.
Objectives and Activities
Our Mission statement is ‘Building Faith in the Community’. As such, the PCC is committed to enabling as many people as possible to worship at St Nicolas Church and to become part of our church community. Our services and worship put faith into practice through prayer, scripture, music and sacrament. We seek to enable ordinary people to live out their faith as part of our church community through:
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Worship and prayer, learning about the Gospel, and developing knowledge of and trust in Jesus Christ
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Provision of pastoral care for people living in the parish, including conducting weddings, baptisms and funerals
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Missionary and outreach work, including giving a proportion of our income to supporting other mission organisations.
To facilitate this work, it is important that we maintain the fabric of St Nicolas church and its associated buildings.
During 2023 we have continued to focus on the Church Development Plan (CDP) for 2022 to 2024 which was developed in the previous year. This CDP identified four priority areas on which to focus activity: a church family confident in witness and service; maximising the value of recent changes in our church building to the benefit of all; a growing and diverse families and children ministry; building effective communications which underpin all of our relationships. The remainder of this report demonstrates the progress made in relation to these priorities.
Achievements and Performance
Worship and Prayer
Worship at St Nicolas meets the needs of the congregation and visitors through our regular services; and the needs of the community at large through our occasional offices (baptism, marriage, funerals and twice-yearly memorial service) and our special services around Easter, Harvest, Remembrance and Christmas. Worship was led by a ministry team of six comprising the Rector, two retired clergy (one of whom moved away at the very end of 2023), two ordained local ministers, and one Lay Minister (Reader) with permission to officiate.
Local schools, supported by our Families and Children’s Minister, particularly enjoyed celebrating Harvest and Christingle at St Nicolas which attracted 564 parents and 838 school children. The uniformed organisations also joined us for Remembrance Day services. The special Christmas Services (Nine Lessons and Carols, Children’s Crib Service, two Family Carol services and Midnight Communion) were particularly well attended.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2023
Typical attendance at our regular Sunday services based on the October Count is: 14 at said Holy Communion at 8am; 90 at 10am Holy Communion (or 73 at Morning Praise on the first Sunday); 24 at quarterly 6:30pm Sung Evensong. The same data shows that attendance at Thursday morning Holy Communion is 11. During school term time, provision was made for primary school aged children at our Sunday 10am services.
In September 2023 we upgraded our AV System to support the increased flexibility of the church building. The AV Team and the schools using the church have adapted well to this new technology. The new AV System has also enabled much better support for our musicians and singers during the less formal Morning Praise services (our other services are supported typically by organ and choir).
Public prayer on Mondays, Wednesdays and most Saturdays continues to be conducted online, with the exception of prayers for our CDP which are held in person on the first Saturday of each month. Prayer requests may be posted on our website, placed in the Prayer Box or on the Prayer Tree in Church, which remains open during daylight hours throughout the week. During 2023, there has been a noticeable increase in the use of the Prayer Tree by people using the church during the week.
The prayer life of the church was encouraged by the placement of prayer-stations around the building, the content of which was changed with the liturgical seasons by a small, dedicated team. Prayer was also informed by a cycle of prayer published in our monthly magazine and weekly bulletins. Intercessions during public worship were led by a team of 16 members of the fellowship.
House-groups, of which there are now nine (with one added in 2023), add to the prayer life of the church, and provide prayer support for their members. In 2023 an additional group ran throughout Lent.
There were 232 members on the Church Electoral Roll at 31 December 2023.
Families and Children's Ministry
2023 was an amazing year for our ministry to families and children. Some of the highlights are set out below.
Tots Alive. We have seen this group grow during the year. Parents and carers appreciate this space where they can meet others, have fun and learn about the gospel.
Glow. Our children’s church has grown too, in numbers and knowledge about God. We have explored themes such as the armour of God, the early church and books of the bible.
Out into the community. We have organised several events this year including Easter family fun and Summer fun activities in the local parks. These were great opportunities to meet new people, offer a range of activities and share the gospel with our community. We have taken part in community events such as Village Day and Spirit of Christmas. Our Families’ and Children’s Minister has continued to offer Rhyme Time at the library fortnightly. This is very well received by the families with young children in our wider community.
Schools. Each year we have increased our involvement with the local schools; they have come to the church for visits, special occasions like Harvest and Christingles, and we have gone into the schools for assemblies. We even had a year group come to the church to hear a talk about the Anglo-Saxon times. We are expecting to have a lot more involvement in 2024.
Uniformed groups. We have also had visits from Scouts and Guide groups. They enjoyed the activities we provided, especially the scavenger hunts inside our church building and our garden.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2023
We are very thankful to the wonderful team of helpers who make all these activities possible.
Youth Ministry
The successful partnership between St Nicolas Church, Bookham Baptist Church, Eastwick Road Church and Leatherhead Youth Project (LYP) continued during 2023. 107 young people accessed the BYouth after school drop-ins this year. During the year LYP also provided young people in Bookham with Counselling and Emotional Wellbeing Support in Schools, Connect and Explore projects and Residential trips. Faith based groups also included Next Level Worship Nights hosted in various churches and Fish, a Christian Union at the Howard of Effingham School.
Pastoral
The Ministry Team, Pastoral Team and Bereavement visitors provide a wide range of pastoral support to people living in the parish, including visiting those housebound, those in hospital and care homes, those who have been bereaved or are unwell and those experiencing problems and difficulties of many kinds. Pastoral Team members also provide weekly social coffee mornings and regular Friendship Lunches for those living alone. Some are also involved with the local Anna Chaplaincy activities referred to in later sections. Some take home communion to several housebound individuals and to a small group at Southey Court. The Ministry Team takes weddings, baptisms and funerals for those in the village or connected with the parish. There is a well-attended twice-yearly Memorial Service for those bereaved.
Mission and Evangelism
During 2023, the church supported the work of six nominated charities: The British and Foreign Bible Society, Christians Against Poverty, Christian Solidarity Worldwide, Oasis Charitable Trust, Mission Aviation Fellowship and The Mission to Seafarers. Speakers from each charity visit St Nicolas over the course of two years to explain more about their work.
The Barnabas Men’s Fellowship continued to meet monthly where possible in the Pastoral Centre. The Bloom Ladies’ Group met three times in 2023 offering a Saturday morning breakfast and speaker and including a Christmas event.
Parts of our Sunday 10am service are made available online later on Sundays; these are accessible to all through the church website and YouTube.
We were pleased to run the Alpha course from February to March 2023 with the group meeting in church members’ homes.
We have two midweek coffee events open to all. On Tuesday mornings there is an opportunity to meet and chat in the Pastoral Centre and this is advertised in the village. Another regular group meet for coffee and fellowship on Thursday mornings after our service of Holy Communion; both those attending the service and others who appreciate the time to meet with friends enjoy this provision.
To celebrate the completion of the re-ordering works in the church, a week of community events was organised in April, including well-attended concerts, a cream tea afternoon, a family fun event and a celebration service.
Easter eggs were given out on the village high street on Easter Saturday along with publicity inviting people to come and see the church improvements and to attend the Family Fun Event.
The ‘Spirit of Christmas’ community event saw hundreds of local people visit the church to see the nativity set display and nearly a thousand local people came to our Christmas services.
St Nicolas Great Bookham PCC
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Report of the Trustees for the year ended 31 December 2023
Eco Church
The Eco Church program encourages churches to integrate sustainable practices into worship, buildings, land management, community engagement, and individual lifestyles. Having gained the bronze award in 2019 and the silver award in 2022, the Eco team at St Nicolas has worked hard in 2023, aiming for gold.
Working with a local councillor, we staged two popular ‘Reduce, Re-use, Recycle’ fashion shows with clothes from local charity shops. The team also ran a successful Green Fair with stalls promoting green products and tips for low carbon living, as well as a Fairtrade coffee morning.
The team did a lot of work in the Pastoral Centre garden, clearing an area as a wildlife corner to include a home-made bug hotel, hedgehog house and bird bath. Two swift boxes were erected in the church eaves .
Ecumenical Relationships
The relationship between local churches continued strongly in 2023. The ministers continued to meet (almost) monthly as a fraternal, whilst a broader cross-section of representatives met as members of Churches Together in Bookham . Our approach is one of seeking to work together where this brings clear benefits whilst honouring the contribution of individual churches where this makes more sense.
As in previous years, we promoted the Week of Prayer for Christian Unity throughout the churches, taking it in turns to host a half hour prayer meeting each day during the week. Numbers were typically 15-20, with each church leading in their own distinctive way.
In 2023 we communicated across the churches via Team Spirit – a three or four times a year publication made available in each of the churches as well as online. We also took out a shared advertisement in the magazine of the Bookham Residents Association – a cost and distributioneffective means of making our Christmas services known.
We contributed to the annual village day in June through the provision of staffing and financial support for two new initiatives – Last Man Standing and Bucking Bronco . We hope to support these again in 2024 along with the return of the Adventure Plus climbing wall which was unavailable in 2023. On behalf of the local churches, St Nicolas hosted an event to mark the Coronation – tea, cakes and a livestream of the service itself.
Following on from the success, but eventual closure, of Late Night Opening , on behalf of the local churches, St Nicolas was available for the Spirit of Christmas event in early Advent for refreshments and children’s activities. A new and warmly received addition at this year’s event was the display of a real variety of crib scenes loaned to the church.
Through The Meeting Place , the charity established by the local churches, we continue to provide coffee mornings three times a week – a great opportunity for friends to meet and new friendships to be established; the Community Fridge – unused food which would otherwise find its way to landfill made available to any who collect; and Hearing Champions – a surgery for hearing aids, which includes cleaning and changing batteries. It is through The Meeting Place that we continue to be able to employ an Anna Chaplain – someone whose brief it is to work with the older members of the community, particularly those who are isolated and possibly who have no connection with the church. As in 2022, the Anna Chaplain organised a Holiday at Home event in the summer, and a dementia-friendly carol service during Advent.
Finally, three of the local churches continued to work together to fund a youth worker for Bookham through the Leatherhead Youth Project . The report of the Bookham Youth Project youth worker who leads this work is available as a separate report. Needless to say, we regard this as a significant
St Nicolas Great Bookham PCC
Page 5
Report of the Trustees for the year ended 31 December 2023
contribution to the local community, particularly at a time when Local Authority funding is so squeezed.
Deanery Synod
The PCC was represented by four people until the APCM in May 2023, when fresh elections were held and four members elected for the new term of three years. The Deanery Synod provides the PCC with an important link between the parish and the wider structures of the church.
The Church Buildings
Having undertaken and completed major reordering works during 2022, it was appropriate to redecorate the entire church interior. This was carried out over several weeks in February 2023, during which time we continued to hold Sunday services in the church, with some imaginative use of the available space each week.
Later in the year a series of improvements to the AV system was made, including the installation of a new wooden cabinet to house the controls, as well as three strategically placed monitors for use by the Ministry team, choir and servers during worship.
Other works of note:
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Replacing the disintegrating window blinds in the church room roof with new, electrically operated ones
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Replacing the temporary step at the South door with a purpose made oak timber one in keeping with the other new fittings and furniture
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Replacing a section of badly leaning brick wall in the Pastoral Centre with fencing and buttressing the remaining section
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With the Archdeacon’s permission, erecting two swift boxes to the north elevation church eaves
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Cleaning of the War Memorial in the churchyard (paid for by the Bookham Residents Association), work for which a faculty was obtained
In 2023 we also considered as a PCC and Fabric Committee various projects for 2024:
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The retiling and insulating of the new boiler house roof (previously known as the Sexton’s shed)
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Re-roofing of the leaking gardeners shed
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The installation of a new oak cash donation box in the tower
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upgrade and refurbish the toilets in the church room
The PCC is very grateful to the volunteers making up the Fabric Committee who oversee this work and also carry out the more routine tasks. We would particularly like to thank David Wall and David Barnes for their valued contribution in masterminding most of this vital work.
The PCC is thankful for the continued support of Mole Valley District Council for the maintenance of the churchyard and for the generous grants from the Friends that paid for the new organ humidifier and the repair to the bottom of the window above the organ.
St Nicolas Great Bookham PCC
Page 6
Report of the Trustees for the year ended 31 December 2023
Financial Review
The financial statements for the year ended 31 December 2023 are set out in the following pages together with a report from our independent examiner, Crilly & Co.
In 2023 the General Fund was for all practical purposes in balance after transferring the ‘normal’ 5% of regular giving income (£9,200) to the Fabric Fund. However, the surplus before that transfer (£9,082) was some £8,700 above the budget and some £3,300 larger than in 2022, both welcome improvements.
The General Fund income of £255k was some £13k above the budget and some £17k above 2022. Planned giving was close to budget and some 2.6% above 2022. The improvement relative to the budget income was due to a number of modest improvements in a number of areas, most notably donations from the use of buildings (an improvement of £2.7k) and fundraising events (an improvement £2.3k, in part offset by costs of £0.7k above budget), both representing an early dividend from the remodelling of the church.
General Fund expenditure at £246k was £4k above budget and £14k above 2022. We benefitted from a reduction in our Parish Share from £108.7k in 2022 to £106.3k. Utilities – largely gas and electricity for the church – were up from £7.5k in 2022 to £11.9k.
The PCC decided to make the full budgeted Outward Giving contribution to each of our nominated charities, totalling £17,800. This met our aspirational target level of 10% of the previous year’s regular giving income. In addition, we were able to donate the net surplus of some £2,000 from the Celebration Week to the Christian Aid Turkey/Syria earthquake appeal.
We have been fortunate in not having significant unbudgeted expenditure during the year.
At 31 December 2023 the General Fund balance of £67k was above our policy requirement of three months of general fund expenditure (£61.6k).
£8.7k was spent from the Fabric Fund. The largest items were the replacement of the blinds to the roof lights in the Church Room and repairs to the window above the organ (kindly funded by the Friends), the plaster on the south wall of the church and the Pastoral Centre wall.
2023 saw the completion of the Building for the Future (BftF) project with the redecoration of the interior of the church and the upgrading of the AV system. As a result, the BftF fund has been entirely spent and there is only £142 left in the Vision Fund. However, a grant of £9,535 was received from the Listed Places of Worship Grant Scheme in January 2024, in effect offsetting the VAT paid on works done in the church. This will be put in the Vision Fund.
Public Benefit
When planning our activities for the year, our incumbent and the PCC have considered the Charity Commission’s guidance on public benefit and in particular the specific guidance on ‘charities for the advancement of religion’.
Reserves Policy
It is the policy of the PCC to aspire to maintain a balance on the General (Unrestricted) Fund which represents a minimum of three months of normal expenditure to cover emergency situations that may arise from time to time.
Investment Policy
Church funds may only be deposited with financial institutions which carry the explicit guarantee of the UK government (currently limited to £85,000) through the Financial Services Compensation Scheme. Funds held with any one institution are be limited to this guaranteed level.
St Nicolas Great Bookham PCC
Page 7
Report of the Trustees for the year ended 31 December 2023
Risk Management
Major risks to which the church is exposed, as identified by the Trustees, have been reviewed and procedures have been established to manage these risks. The PCC maintains risk registers for all activities, both within the church and for external events.
Safeguarding
The PCC has complied with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016, fully recognising its duty to have due regard to House of Bishops' guidance on safeguarding children and vulnerable adults.
Structure, Governance and Management
The method of appointment of PCC members is set out in the Church Representation Rules. At St Nicolas the membership of the PCC comprises the incumbent, two further ordained clergy, the churchwardens, members of Deanery Synod and members elected by those of the congregation on the electoral roll of the church. All those who attend our services are encouraged to register on the Electoral Roll and stand for election to the PCC.
The PCC members are responsible for making decisions on all matters of general concern and importance to the parish including deciding on how the funds of the church are to be spent.
The full PCC met six times during the year with an average level of attendance of 61%.
Administrative Information
St Nicolas Church is situated in Lower Road, Great Bookham. It is part of the Diocese of Guildford within the Church of England. The correspondence address is the Parish Office, 2A Fife Way, Great Bookham, Leatherhead, Surrey KT23 3PH.
The PCC is registered with the Charity Commission (Charity Number 1127867) under the name of the Parochial Church Council of the Ecclesiastical Parish of St Nicolas Great Bookham in the Diocese of Guildford, also known as St Nicolas Great Bookham PCC.
St Nicolas Great Bookham PCC
Page 8
Report of the Trustees for the year ended 31 December 2023
PCC members who have served from during the year are:
| Incumbent | Reverend Alan Jenkins | Chair |
|---|---|---|
| Honorary Assistant Minister | Reverend Barbara McDonald | |
| Curate | Reverend Gill Caldwell | |
| Churchwardens | Catherine Jager | Until May 2023 |
| Joy Lord | ||
| Heather Gerrard | From May 2023 | |
| Deanery Synod | Chris Holloway | Until May 2023 |
| Clare Curran | Re-elected May 2023 | |
| Peter Lomax | Until May 2023 | |
| Tristan Stone | Until May2023 | |
| Peter Evans | From May 2023 | |
| Heather Gerrard | From May 2023 | |
| Amanda Rowland | From May 2023 | |
| Elected Members | David Barnes | |
| Chris Bridges | Until May 2023 | |
| Peter Evans** | From May 2023 | |
| Valerie Goode | Until January 2023 | |
| Nick Garrett | Until May 2023 | |
| Heather Gerrard* ** | ||
| Claire Hoath | ||
| Neil McDonald | ||
| Amanda Rowland** | ||
| Robert Searle | ||
| Anne Shears | ||
| Angela Stevens | ||
| Sue White | ||
| Jan Williamson | From May 2023 | |
| Co-opted Members | Nick Garrett | From May 2023 |
| Jackie Stephens | From May 2023 | |
| PCC Secretary | Amanda Rowland | |
| PCC Minutes Secretary | Barbara Holloway |
- Heather Gerrard served as Churchwarden whilst also an elected member of the PCC from May 2023
** Peter Evans, Heather Gerrard and Amanda Rowland served as members of the Deanery Synod whilst also elected members of the PCC from May 2023
St Nicolas Great Bookham PCC
Page 9
Report of the Trustees for the year ended 31 December 2023
| Other Church officials: | ||
|---|---|---|
| LLMs (Readers) with Permission to Officiate | Chris Holloway | |
| Retired Ministers with Permission to Officiate | David Ireland | |
| Carolyn Headley | ||
| Assistant Churchwardens | Robert Searle | |
| Nick Garrett – from September | ||
| 2023 | ||
| Electoral Roll Officer | Catherine Clark | |
| Gift Aid Secretary | Anne Salmon - to May 2023 | |
| Richard Scrase – from May 2023 | ||
| Treasurer | Nick Garrett – to June 30 2023 | |
| Neil McDonald – from July 1 2023 | ||
| Assistant Treasurer | Keith Salmon – to May 2023 | |
| Nick Garrett – from July 2023 | ||
| Payroll Officer | Peter Lomax – to June 2023 | |
| Nick Garrett – from July 2023 | ||
| Parish Administrator | David Gatland | |
| Director of Music | Peter Lutton | |
| Youth Worker | Jenny Coffin | |
| (Leatherhead Youth Project) | ||
| Families and Children Minister | Celeste Rios | |
| Safeguarding Officer | Roland Martin | |
| Principal Bankers | CAF Bank | Lloyds Bank |
| Kings Hill Avenue | High Street | |
| West Malling | Dorking | |
| Kent | Surrey | |
| Independent Examiner | Crilly & Co, | |
| Chartered Accountants, | ||
| Wyvern House, | ||
| 1 Church Road, | ||
| Gt Bookham |
St Nicolas Great Bookham PCC Page 10 Independent examlnerfs report to the Parochlal Church Councll (PCC) of St Nicolas Gre* Bookham I report on the financial Statements forthe year ended 31 December 2023, which are set out on pages 11 to 19. RespÈttive respanslbllltles ojthe Trustees and 11eeIefttExrnIrter The charlS trustees are responsible forthe preparation of the financial statements. Tho ¢hariMd$ tru$to•$ ¢onsld•r that an audit is not required for the year under Section la4121 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the financial Statements under Settion 145 of the 2011 Att,. 2. follow the procedures IBld down In the General Dlrecrlve glven by the Charjty Cofflm1551onet5 in Section 14515llbl of the 2011 Art; state whether particular matter5 have come to my attention. Ba$ of Independent Ex¢wnlnePs report My examination was carrfe<l out In accordance with the General Directions given by the Charity Commission. An examination include5 a review of the accounting records kept by the charity and a comparison of the financial sratemenis presenied wlih Ihose records. IT also Includes conslderailon of any unusual items or distlosLJres in thè financial statements and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the financial tatements. Independent Exqmlnerfsstotement In connection with my examination, no matter came to my attention- which give me reasonab cause Eo believe rhaT In any marerial respect the requlrements to keep accotintinE records in accord3ncp with tyrtinn 14(} nf thp ?nii Art, nr trj prp.parg. financial statements which accord with the accounting records have not been met.. or to which, in my opinion. attention should be drawn in order to enable a proper understandin8 of the financial ststements to be reached. Crilly & Co, ern House I Church Road Great Bookham, Surrey 33PD March 2024
St Nicolas Great Bookham PCC
Page 11
Statement of Financial Activities
for the year ended 31 December 2023
| Notes Income from: Donations and legacies 2 a. Planned giving Income tax recoverable Collections and other giving Other voluntary income Activities for generating funds 2 b. Church activities 2 c. Income from investments 2 d. Other income 2 e. Total income Expenditure on: Costs of generating funds 3 a. Costs of generating voluntary income Costs of activities for generating funds Investment management costs Church activities 3 b. Ministry and service costs Missionary and charitable giving 4 Upkeep of the church and other buildings Governance costs 3 c. Other costs 3 d. Total expenditure Net income before transfers Gross transfers between funds 8 Gross transfers between funds - in Gross transfers between funds -out Net transfers Net income before other recognised gains and losses Other recognised gains 9 Revaluation of property Net movement in funds Funds at 1 January 2023 Funds at 31 December 2023 |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ 144,199 - - 144,199 140,516 35,268 4,000 - 39,268 40,813 7,703 - - 7,703 6,772 24,010 49,021 3,909 76,940 120,088 5,628 - - 5,628 2,005 16,673 - - 16,673 17,243 21,923 (13) - 21,910 20,407 - - - - 3,315 |
|---|---|
| 255,404 53,008 3,909 312,321 351,159 |
|
| - - - - - 1,733 - - 1,733 696 311 - - 311 265 - 182,119 406 - 182,525 177,441 19,805 170 - 19,975 16,804 41,755 72,785 15,968 130,508 262,126 600 - - 600 600 - - - - 4,580 - |
|
| 246,322 73,361 15,968 335,650 462,512 |
|
| 9,083 (20,353) (12,059) (23,329) (111,353) |
|
| - - - 9,200 - 9,200 4,179 (9,200) - - (9,200) (4,179) |
|
| (9,200) 9,200 - - - |
|
| - (117) (11,153) (12,059) (23,329) (111,353) |
|
| - - - - 125,000 |
|
| (117) (11,153) (12,059) (23,329) 13,647 |
|
| 67,371 786,474 15,468 869,314 855,668 67,254 775,322 3,409 845,985 869,313 |
st Nicolas Great Bookham PCC Pa£è 12 Balance Sheet at 310ecember Z023 Unrestrltted Designated Restricted fund5 funds fund5 Total lunds Prior year total funds Note5 FixedGssets Property- Curate's house 700,000 700,000 700,000 Currentossets Debtor5 C•>h 4t bgnk and in hand 13,272 61.335 74.608 13,272 19.459 IS7.348 186,808 75,322 75,322 5,587 5,587 155,516 Currentliabilitles Creditors and accruals 7,354 2,178 9.532 17,494 Total a55ets less turrent liabillt(es 775 322 3.4 845,985 869 315 Repre5entEdby Fund5 of the church 775 322 845 985 869 315 Property Incomin8 Resources Valuationl Resources Expended Transfer5 Analysis of Funds Beginning of year End of year Unre5trirtedltrnds Gpnpral Deslottotedfunds Property b/,Sll 255,4U4 bl,254 700.000 18,0( 64,972 700,orJ) 142 46,674 1,234 5,000 164,5321 18,6591 9,2(M) 66,847 5,0 3,333 Legacy Garden of ncmcmbronec 3,333 170 786,474 World Vi50n 53,008 173,3611 9,2(A) 775,322 Restrictedfiind5 BftF 15.468 500 3,409 3.909 115,9681 3,409 3,409 15.968 TLTrtdl fund 8G9 314 J12 321 33J.GJO 845 98S Approved by the Parochi81 Church Council on 18 March 2024 and signed on its behalf by.. (LQ ILQ9 Rev Al Rector Arnanda Kowland. PCC Secreiary
St Nicolas Great Bookham PCC
Page 13
Report of the Trustees for the year ended 31 December 2023
Notes to the financial statements for the year ended 31 December 2023
1. Accounting Policies
The PCC is a public benefit entity within the meaning of FRS102. These financial statements have been prepared under the Charities Act 2011 and the Church Accounting Regulations 2006 in accordance with applicable accounting standards in accordance with the current Statement of Recommended Practice, Accounting and Reporting by Charities.
The financial statements have been prepared under the historical cost convention except for the curate’s residence which is shown at market value. The financial statements include all transactions, assets and liabilities for which the PCC is responsible in law. They do not include the financial statements of church groups that owe their main affiliation to another body, nor those that are informal gatherings of church members.
Funds
Unrestricted funds are general funds which can be used for PCC ordinary purposes.
Designated funds are unrestricted funds which the PCC has, at its discretion, designated for particular purposes. The main designated funds are:
The property fund which represents an assessment of the current market value of the curate’s house at 31 December 2023.
The Vision fund which was created in 2008 using the proceeds of the sale of church property and which is a resource being used to finance the church vision plan.
With any building, and particularly with an ancient building like St Nicolas Church, money needs to be spent from time to time on unpredictable repairs and major items of maintenance which need to be budgeted for over several years. The Fabric fund is held to accumulate funds for such items. It funds any expenditure on the buildings which is not routine maintenance.
The Legacy fund holds monies from legacies pending PCC decisions as to what important projects should benefit from use of this money.
The Garden of Remembrance Fund was created in 2019 to hold surplus income from inscriptions on the memorial stones for the New Garden of Remembrance, for use when installing future stones.
Restricted funds are funds where the PCC is constrained only to spend the funds as directed by the donor.
The Building for the Future (BftF) was created in 2022 to hold monies gifted or granted to the PCC for use in the Building for the Future Project as noted in the Appeals or Grant Requests at the time.
The Fabric (Restricted) Fund has been brought back into use to hold monies gifted or granted for specific works such as the Friends grant to replace the organ humidifier.
Income
Planned giving, collections and donations are recognised when received. Tax refunds on gift aided giving are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is entitled to the use of the resource, and their ultimate receipt is considered certain. All other incoming resources are recognised when receivable. All incoming resources are accounted for gross with the exception of events for which the turnover is less than £250 which are dealt with on a net receipts basis.
St Nicolas Great Bookham PCC
Page 14
Report of the Trustees for the year ended 31 December 2023
Expenditure
Grants and donations are accounted for when paid over. The Diocesan parish share is accounted for when due. All other resources expended are recognised when incurred. All resources expended are accounted for gross.
Fixed assets
Consecrated and benefice property is not included in the financial statements in accordance with Section 10 (2) (a) and (c) of the Charities Act 2011.
Moveable church furnishings held by the Rector and Churchwardens on special trust for the PCC, and which require a faculty for disposal, are accounted for as inalienable property unless consecrated. They are listed in the church’s inventory which can be inspected at any reasonable time. All expenditure during the year on consecrated or beneficial buildings and moveable church furnishings, whether maintenance or improvement is written off as incurred.
The curate’s house has been included at an assessment of the market value at 6 June 2022. This property is intended to be revalued at three yearly intervals. The next revaluation will be carried out in 2025.
All expenditure on furniture, fittings and office equipment is written off when incurred.
St Nicolas Great Bookham PCC
Page 15
Notes to the financial statements for the year ended 31 December 2023
| 2. Income from: 2 a. Donations and legacies Planned giving Gift aided Envelopes gift aided Not gift aided Envelopes not gift aided Other planned giving Income tax recoverable Collections and other giving Cash plate Gift aid envelopes At Sunday School and Tots Alive! At baptisms, weddings and funerals Other Other voluntary income Donations Legacies Grants from Friends Grants from other sources 2 b. Activities for generating funds Fundraising events Social events Other activities 2 c. Church activities Fees to PCC Other fees Outreach Youth group Magazine income Trading activities Income from refreshments 2 d. Income from investments Interest Rent 2 e. Other income Insurance claims Total income* |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ 128,854 - - 128,854 123,105 1,090 - - 1,090 - 13,340 - - 13,340 13,533 475 - - 475 1,715 440 - - 440 2,163 |
|---|---|
| 144,199 - - 144,199 140,516 |
|
| 35,268 4,000 39,268 40,813 |
|
| 4,311 - - 4,311 5,148 95 - - 95 254 107 - - 107 53 2,609 - - 2,609 1,037 581 - - 581 280 |
|
| 7,703 - - 7,703 6,772 |
|
| 15,305 17,000 500 32,805 41469 - 5,000 - 5,000 - - 1,347 3,409 4,756 40,000 8,705 25,674 - 34,379 39,009 |
|
| 24,010 49,021 3,909 76,940 120,478 |
|
| 5,256 - - 5,256 1,985 - - - - - 373 - - 373 20 |
|
| 5,628 - - 5,629 2,005 |
|
| 6,602 - - 6,602 7,655 4,329 - - 4,329 3516 - - - - 358 - - - - - 3,025 - - 3,025 2,471 1,917 - - 1,917 3,033 800 - - 800 210 |
|
| 16,673 - - 16,673 17,243 |
|
| 2,137 (13) 2,124 1,041 19,786 - - 19,786 19,366 |
|
| 21,923 (13) - 21,910 20,407 |
|
| - - - - 3,315 |
|
| 255,404 53,008 3,909 312,321 351,548 |
- The negative entry for designated fund bank interest relates to the correction of a mis-posting concerning the closure of the Julian Hodge Bank investement account in 2022
Page 16
St Nicolas Great Bookham PCC
Notes to the financial statements for the year ended 31 December 2023
| 3. Expenditure on: 3 a. Costs of generating funds Costs of generating voluntary income Costs of activities for generating funds Fundraising events Social events Investment management costs 3 b. Church activities Ministry and service costs Parish share Service costs Administration Youth and children Ministry Training Magazine costs Trading Housing costs (J Heine). See also Note 2a. Missionary and charitable giving Outward Giving Other Giving World Vision Upkeep of the church and other buildings Utilities and insurance Repairs, maintenance and running costs Major installations and alterations Health and safety 3 c. Governance costs Production of Annual Report Independent examiner PCC Training and Education Legal 3 d. Other costs Total expenditure |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ - - - - - |
|---|---|
| 1,733 - - 1,733 600 - - - - 96 |
|
| 1,733 - - 1,733 696 |
|
| 311 - - 311 265 |
|
| 106,310 - - 106,310 108,660 8,317 - - 8,317 7,054 19,054 406 - 19,460 16,584 43,756 - - 43,756 41,592 2,465 - - 2,465 1,986 935 - - 935 409 473 - - 473 423 809 - - 809 432 - - - - 301 |
|
| 182,119 406 - 182,525 177,441 |
|
| 19,805 - - 19,805 16,750 - - - - - - 170 - 170 54 |
|
| 19,805 170 - 19,975 16,804 |
|
| 15,573 - - 15,573 10,754 26,085 8,659 - 34,744 23,473 - 64,126 15,968 80,094 227,808 97 97 91 |
|
| 41,755 72,785 15,968 130,508 262,126 |
|
| - - - - - 600 - - 600 600 - - - - - - - - - - |
|
| 600 - - 600 600 |
|
| - - - - 4,580 |
|
| 246,322 73,361 15,968 335,650 462,512 |
St Nicolas Great Bookham PCC
Page 17
Notes to the financial statements for the year ended 31 December 2023
| 4. Missionary and charitable giving Unrestricted Designated Restricted funds funds funds £ £ £ Charity Christian Aid - from Celebration Week 2,005 - - Bible Society 3,560 - - Christians Against Poverty 3,560 - - Christian Solidarity Worldwide 3,560 - - World Vision 171 - Oasis 3,560 - - Mission Aviation Fellowship 1,780 - - Mission to Seafarers 1,780 - - Other giving - - - 19,805 171 - 5. Staff costs Wages and Salaries (net of deductions) HMRC payments (PAYE, National Insurance) Employer's and employee's contributions to Pension and Life Assurance scheme |
Unrestricted Designated Restricted funds funds funds £ £ £ 2,005 - - 3,560 - - 3,560 - - 3,560 - - 171 - 3,560 - - 1,780 - - 1,780 - - - - - |
Total Prior year funds total funds £ £ 2,005 - 3,560 3,350 3,560 3,350 3,560 3,350 171 54 3,560 3,350 1,780 1,675 1,780 1,675 - - |
|---|---|---|
| 19,805 171 - |
19,976 16,804 |
|
| 2023 2022 £ £ 42,121 38,860 6,929 6,300 3,745 3,484 |
||
| 52,795 48,644 |
The average employee headcount during the year was four and no employee earned in excess of £60,000 per annum
A total of £1710 was paid in expenses to two members of the PCC – the Rector and the Assistant Minister. (Note: in line with Charity Commission guidance this figure excludes reimbursements to PCC members for purchases made on behalf of the church. In the 2022 accounts those reimbursements were included in payments to PCC members and on that basis £5806 was paid to 7 members of the PCC.)
As deputy Administrator, Mrs C Bridges, Trustee, received £712 (gross) in remuneration of hours worked.
Page 18
St Nicolas Great Bookham PCC
Notes to the financial statements for the year ended 31 December 2023
| 6. Debtors Income tax recoverable Other debtors and prepayments 7. Creditors HMRC - income tax and NI Fees assigned to Guildford Diocese and others Other creditors and accruals 8. Analysis of fund transfers Gross transfers between funds - in Gross transfers between funds - out Net transfers A transfer of £9,200 was made to the Designated Fabric Fund as 9. Revaluation of Assets Increase in assessed value of the curate's house to £700,000 |
Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ 9,254 - - 9,254 16,145 4,019 - - 4,019 3,315 |
|---|---|
| 13,272 - - 13,272 19,460 |
|
| Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ 1,846 - - 1,846 1,540 - 1,452 1,452 2,919 5,508 - 726 6,234 13,035 |
|
| 7,354 - 2,178 9,532 17,494 |
|
| Unrestricted Designated Restricted Total Prior year funds funds funds funds total funds £ £ £ £ £ - 9,200 - 9,200 4,179 (9,200) - - (9,200) (4,179) |
|
| (9,200) 9,200 - - - |
|
| agreed at the November PCC meeting Unrestricted Designated Restricted Total Prior year Funds Funds Funds Funds Total Funds £ £ £ £ £ |
|
| - - - - 125,000 |
St Nicolas Great Bookham PCC
Page 19
Notes to the financial statements for the year ended 31 December 2023
10. Analysis of prior year Statement of Financial Activities
| Income from: Donations and legacies Planned giving Income tax recoverable Collections and other giving Other voluntary income Activities for generating funds Church activities Income from investments Other income Total income Expenditure on: Costs of generating funds Costs of generating voluntary income Costs of activities for generating funds Investment management costs Church activities Ministry and service costs Missionary and charitable giving Upkeep of the church and other buildings Governance costs Other costs Total expenditure Net income before transfers Gross transfers between funds Gross transfers between funds - in Gross transfers between funds - out Net transfers Net income before other recognised gains and losses Other recognised gains Revaluation of property - curate's house Net movement in funds Funds at 1 January 2022 Funds at 31 December 2022 |
Unrestricted Designated Restricted Total funds funds funds funds £ £ £ £ 140,516 - - 140,516 33,513 - 7,300 40,813 6,772 - - 6,772 18,482 - 101,606 120,088 20 - 1,985 2,005 15,508 - 1,735 17,243 20,407 - - 20,407 3,315 - - 3,315 |
|---|---|
| 238,533 - 112,626 351,159 |
|
| - - - - 96 - 600 696 265 - - 265 - - - - 177,441 - - 177,441 16,750 54 - 16,804 32,370 133,197 96,559 262,126 600 - - 600 4,580 - - 4,580 |
|
| 232,102 133,251 97,159 462,512 |
|
| - - - - 6,431 (133,251) 15,467 (111,353) |
|
| - 4,179 - 4,179 (4,179) - - (4,179) |
|
| (4,179) 4,179 - - |
|
| 2,252 (129,072) 15,467 (111,353) |
|
| - 125,000 - 125,000 |
|
| 2,252 (4,072) 15,467 13,647 |
|
| 65,120 790,548 - 855,668 67,372 786,474 15,467 869,313 |