## **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: - Worship and prayer, learning about the Gospel, and developing knowledge of and trust in Jesus Christ - Provision of pastoral care for people living in the parish, including conducting weddings, baptisms and funerals - 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 Page 2 ## **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 Page 3 ## **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 Page 4 ## **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: - Replacing the disintegrating window blinds in the church room roof with new, electrically operated ones - Replacing the temporary step at the South door with a purpose made oak timber one in keeping with the other new fittings and furniture - Replacing a section of badly leaning brick wall in the Pastoral Centre with fencing and buttressing the remaining section - With the Archdeacon’s permission, erecting two swift boxes to the north elevation church eaves - 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: - The retiling and insulating of the new boiler house roof (previously known as the Sexton’s shed) - Re-roofing of the leaking gardeners shed - The installation of a new oak cash donation box in the tower - 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 11￿e￿e￿IefttEx￿rnIrter The charl￿S 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**_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|