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2024-12-31-accounts

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 2024

Registered Charity Number 1127867

St Nicolas Great Bookham PCC

Report of the Trustees for the year ended 31 December 2024

Contents

The Report 1
Aims and Purposes 1
Objectives and Activities 1
Achievements and Performance 2
Worship and Prayer 2
Church Membership and Attendance 2
Families and Children's Ministry 3
Youth Ministry 3
Pastoral 3
Mission and Evangelism 4
Eco Church 4
Ecumenical Relationships 4
Deanery Synod 5
The Church Buildings 6
Financial Review 7
Public Benefit 7
Reserves Policy 8
Investment Policy 8
Risk Management 8
Safeguarding 8
Service 8
Structure, Governance and Management 8
Administrative Information 8
Independent examiner's report 11
Financial data pages 12 - 19

St Nicolas Great Bookham PCC

Page 1

Report of the Trustees for the year ended 31 December 2024

The Report

The trustees present their report with the financial statements of the charity for the year ended 31st December 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2019).

The Parochial Church Council of the Ecclesiastical Parish of Great Bookham is also known as St Nicolas Church, Great Bookham. The members of the St Nicolas' Parochial Church Council (PCC) are the trustees of the charity.

Aims and Purposes

The PCC has the responsibility of co-operating with the incumbent of St Nicolas, Great Bookham, the Reverend Canon 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:

To facilitate this work, it is important that we maintain the fabric of St Nicolas church and its associated buildings.

During 2024, we continued to focus on the Church Development Plan (CDP) for 2022 to 2024. 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. During the year we also considered and prepared a new CDP for 2025 to 2026.

St Nicolas Great Bookham PCC

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Report of the Trustees for the year ended 31 December 2024

Achievements and Performance

Worship and Prayer

Worship at St Nicolas meets the needs of the congregation and visitors through our regular services; the needs of the wider community are met 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 five people from our Ministry Team: the Rector, a retired clergyman, two ordained local ministers, and one Lay Minister (Reader) with permission to officiate. During school term time, provision was made for primary school aged children at our Sunday 10am services, which is led by our Families and Children’s Minister (the sixth member of our Ministry Team). There is more about our provision through this ministry in the relevant section below.

The special Christmas Services (Nine Lessons and Carols, Children’s Crib Service, two Family Carol services and Midnight Communion) were also particularly well attended.

In June 2024 our Director of Music retired after more than 20 years of faithful service, and we began the so-far-unsuccessful recruitment of a new Director of Music. Meanwhile, a couple from our congregation have taken responsibility for leading the choir and planning our music. We are also thankful to have been able to secure locum organists to play at our Sunday services week by week in this period. This has enabled us to maintain our musical traditions and, indeed. enhance our choir – for this we are extremely grateful.

In October 2024 we began a new monthly evening service of informal worship and prayer under the title of ‘New Fire, Bookham’. So far, we have held three of these services, the most recent being a Christmas celebration. Again, we are very grateful to the small team who have taken this initiative to support those whose preferred worship style is different to that of our main services.

A small but dedicated group meet online for public prayer on Mondays, Wednesdays and most Saturdays; and meet face to face monthly on a Saturday to pray for our CDP (Church Development Plan). 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. These prayer requests are included in our Monday and Wednesday prayer meetings.

The prayer life of the church continues to be 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, a few of whom have stood down this year for a variety of reasons.

Our housegroups add to the prayer life of the church and provide prayer support for their members. An additional group ran throughout Lent for those not in house groups, and this has been much valued.

Church Membership and Attendance

Typical attendance at our regular Sunday services based on the October Count is: 13 at Holy Communion at 8am and 83 at 10am services. The same data shows that average attendance at Thursday morning Holy Communion is 9. During school term time, provision was made for primary school aged children at our Sunday 10am services.

St Nicolas Great Bookham PCC

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Report of the Trustees for the year ended 31 December 2024

Online - The average number of views of our recorded services in 2024 was 48.

There were 229 members on the Church Electoral Roll at 31 December 2024.

Families and Children's Ministry

2024 was an incredible year for our ministry to families and children.

Tots Alive: This group has thrived throughout the year. Parents and carers value this space where they can connect, have fun, and learn about the gospel. Numbers vary, but around 30 parents, carers and children attend every week.

Glow : Our children’s church has also grown in numbers little by little and in their knowledge of God. We explored themes such as Lent, Easter, "The In-Between Time", Pentecost, "On Jesus’ Team", Advent, and "Jesus is God’s Gift".

Community Outreach: We organised several events this year, including craft clubs during school holidays, Easter Family Fun, and Summer Fun activities in local parks. These events provided excellent opportunities to meet new people, offer a variety of activities, and share the gospel with our community. We also participated in community events, such as Village Day and Spirit of Christmas. Our Families’ and Children’s Minister continued to offer Rhyme Time at the library fortnightly, which is very well received by families with young children in our wider community.

Schools: We continued our engagement with our three local schools by delivering assemblies on their premises and welcoming them to our church for RE lessons. We also held special services for occasions such as Easter, Harvest, and Christingles. In 2024, the Christingle services organised by our team and two local schools, held at St. Nicolas, saw 898 community members in attendance.

Uniformed Groups: Scout and Guide groups visited us and enjoyed the activities we provided, especially the scavenger hunts in our church building and garden. They also contributed to our Remembrance service by preparing art pieces that were displayed in the church.

We are immensely grateful 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 2024. BYouth operated on Mondays and Fridays, and other projects included residential and day trips in the school holidays, Making Good (social action project), and Connect and Explore sessions on Monday evenings. Fish, the Christian Union, is going strong in the Howard of Effingham school with increased attendance. In December a new LGBTQ+ drop-in was launched by LYP at the school following a request from the school support staff. The Next Level worship service has been put on hold as the local youth workers review its purpose and format. Jenny Coffin finished her time with LYP at the end of July and in September we welcomed Lucy Hicks as the new Bookham Lead.

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.

St Nicolas Great Bookham PCC

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Report of the Trustees for the year ended 31 December 2024

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. Others 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 2024, 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 four times in 2024.

We were pleased to run the Alpha course from January to March 2024 with the group meeting in the church.

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 meets 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.

Easter eggs were given out on the village high street along with publicity inviting people to come and 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.

A number of successful classical and folk concerts were organised during 2024 which proved popular with many people from the local community.

Eco Church

The Eco Church programme encourages churches to integrate sustainable practices into five areas of church life: worship; buildings; land management; community engagement; and individual lifestyles. Having gained the bronze award in 2019 and the silver award in 2022, St Nicolas was awarded the highest level of achievement, the gold award, in September 2024. The Eco team was instrumental in achieving this accolade for the church, only the second church in the Guildford Diocese to have gained it.

Other notable team efforts during the year were: holding a Fairtrade coffee morning to raise money for Transform Trade; organising a harvest lunch for congregation members using local produce and community fridge leftovers; and starting a new medicine blister pack recycling initiative which has proved exceptionally popular. The team also continued work in the Pastoral Centre garden, refining the wildlife corner in particular.

Ecumenical Relationships

Revd Steve Elmes, who had chaired Churches Together in Bookham (CTiB) and the Fraternal for many years, moved away from Bookham during 2024. We expressed our considerable thanks to Steve for his

St Nicolas Great Bookham PCC

Page 5

Report of the Trustees for the year ended 31 December 2024

light-touch and wise leadership over that period. We are very grateful to Sue Ferguson, an existing member of CTiB and an active member of Eastwick Road Church , who is providing leadership for a year, a decision she would like to be reviewed in early 2025. Three meetings were held during the year, bringing together lay members and ministers, to consider ministry that the churches might undertake together. Our approach has continued to be 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 2024 we communicated across the churches via Team Spirit – a three or four times a year publication made available in each of the churches, although reducing the number of printed copies in each church to encourage online readership instead. We also took out a shared advertisement in the magazine of the Bookham Residents Association – a cost and distribution-effective 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 initiatives – Last Man Standing and the Adventure Plus Climbing Wall . Rain got in the way and halted activity for a while. Nevertheless, a good time was had by all with nearly £1,300 in income between the two activities.

St Nicolas once again took the lead in the provision of Good Friday and Remembrance Day services as well as providing a venue and hospitality for the Spirit of Christmas event in early Advent. We were also pleased to share in the Maundy Thursday Agape Meal at Eastwick Road Church.

Through The Meeting Place , the charity established by the local churches, we continue to provide a Coffee Shop on Saturday mornings – 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. The Meeting Place employs 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. Liz Tapp, who began work as the new Anna Chaplain at the beginning of 2024, has provided excellent leadership; it was a privilege to commission her for this work at a special service held later in the year at St Nicolas.

Finally, three of the local churches continued to work together to fund a youth worker for Bookham through the Leatherhead Youth Project (LYP). In 2024 we welcomed Lucy Hicks as the new youth worker, following the resignation of Jenny Coffin after six years in the role. We at St Nicolas are very grateful to be able to work closely with LYP as members of the Steering Group for the youth worker.

Deanery Synod

The parish was represented by four people in 2024, following the elections held in 2023 for a 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.

St Nicolas Great Bookham PCC

Page 6

Report of the Trustees for the year ended 31 December 2024

The Church Buildings

In addition to the general maintenance works the following specific larger projects were completed in 2024:

A faculty has been granted to upgrade and refurbish the toilets in the Church Room and grants have been obtained in 2025 from Guildford Diocese (£5,000) and Surrey County Council (£18,000). Work is expected to begin in 2025.

In 2024 we also considered as a PCC and Fabric Committee various projects for 2025:

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.

St Nicolas Great Bookham PCC

Page 7

Report of the Trustees for the year ended 31 December 2024

Financial Review

The financial statements for the year ended 31 December 2024 are set out in the following pages together with a report from our independent examiner, Ellis Atkins.

In 2024 income from and expenditure on 19 The Lorne (the “curate’s house” though not currently needed for this purpose) and the churchyard were removed from the General Fund and accounted for in separate funds in order to provide greater clarity. Having done this it can be seen that:

Having transferred the surplus from 19 The Lorne to the General Fund and replenished the Designated Fabric and Churchyard Funds from the General Fund, the General Fund stood at £66,990 leaving a reasonable margin above the PCC’s policy of maintaining a reserve of at least 3 month’s expenditure – some £60,700.

The PCC also began fundraising to upgrade the toilets in the Church Room and provide an additional toilet. At the end of the year some £6,400 has been raised for this purpose.

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’.

St Nicolas Great Bookham PCC

Page 8

Report of the Trustees for the year ended 31 December 2024

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.

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 assessments for all significant 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. The PCC has received regular reports throughout the year regarding Safeguarding at the Church and has been asked to review activity on the Parish Dashboard. The Safeguarding team and the Rector had a helpful meeting with the Diocesan Safeguarding Advisor over the summer to discuss the context of Safeguarding at the Church.

Service

We would like to thank all who contribute their gifts to make our church the lively and vibrant community it is. This year, the work of our volunteers, whether in positions of responsibility or giving their time and talents in support of the work of St Nicolas, has been critical to allowing our presence in the community not only to continue but to thrive. We are very grateful to you all.

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 70%.

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.

St Nicolas Great Bookham PCC

Page 9

Report of the Trustees for the year ended 31 December 2024

PCC members who have served from the beginning of the year until the date this report was approved:

Incumbent Reverend Canon Alan Jenkins Chair
Honorary Assistant Minister Reverend Barbara McDonald
Curate Reverend Gill Caldwell
Churchwardens Heather Gerrard
Joy Lord
Deanery Synod** Clare Curran
Peter Evans
Heather Gerrard
Amanda Rowland
Diocesan Synod*** Heather Gerrard From September 2024
Elected Members David Barnes
Tina Dennett From April 2024
Peter Evans** To July 2024
Nick Garrett From April 2024
Heather Gerrard* ** ***
Claire Hoath To April 2024
Neil McDonald To April 2024
Amanda Rowland**
Robert Searle
Anne Shears
Jackie Stephens From April 2024
Angela Stevens
Chris Turner From April 2024
Sue White
Jan Williamson
Co-opted Members Nick Garrett To April 2024
Neil McDonald From May 2024
Jackie Stephens To April 2024
PCC Secretary Amanda Rowland

** Peter Evans, Heather Gerrard and Amanda Rowland served as members of the Deanery Synod whilst also elected members of the PCC from May 2023. This continued to be the case into 2024 although Peter Evans ceased to be an elected member in July 2024.

*** Heather Gerrard also served as a member of the Diocesan Synod whilst also an elected member of the PCC from September 2024

St Nicolas Great Bookham PCC Page 10 Report of the Trustees for the year ended 31 December 2024 Other Church officials: LLMS IReadersl with Permisslon to Officiate Chris Hollowav Retired Minlster with Permisslon to Officiate Davtd Ireland Assistant Churchwardens Robert Sear Nick Garrett Electoral Roll Officer Catherine Clark Gift Aid Secretary Rithard Scrase-to June 2024 Nick Garrett- from June 2024 Treasurer Neil McDonald A55iStant Treasurer Nick Garrett Payroll Officer Nick Garrett Parish Administrator David Gatland Dirertor of Music Peter Lutton-to June 2024 Youth Worker ILeatherhead Youth Project) Jenny Coffin- to July 2024 Lucy Hicks- from September 2024 Families and Children Minister Celeste Rios Safeguarding Officer Roland Martin PCC Minutes 5ecretsry Karen Gaunt- from ju￿ 2024 Principal Bankers CAF Bank. Kings Hill Avenue. West Mallin& Kent. Lloyds Bank Independent Examiner Ellis Atkins. Chartered Accountants, Constable Court, 62 Dene Street. Dorking. RH4 2DP A"pproved by the PCC on 10 March 2025 and signed on its behalf by.. Rev non lon Jenkins, Rector Amanda Rowlands, PCC Secretary

St Nicolas Great Bookham PCC Page 11 Report of the Trustees for the year ended 31 December 2024 Independent examlner's report to the trustees of The Parochial Church Councll (PCCI of the Eccleslastlcal Parlsh of St Nlcolas Great Bookham I report to the charity trustees on my examination of the accounts of The Parochial Church Council of the Ecclesiastical Parish of St Nlcolas Great Bookham Ithe Trust) for the year ended 31st December 2024. Respon51bllltles and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I hève followed all applicable Directions given by the Charity Commission under Section 14515llbl of the Act. Independent examiner's statement Since your charity's gross income exceeded £250,￿￿• your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connectlon wlth the examination giving me cause to believe that in any material respect.. occounting records were not kept in respect of the Trust as required by Section 130 of the Act,. or the accounts do not accord with those records,. or the accounts do not comply with the applicable requirements concerning the form and content of account5 set out in the Charities (Accounts and Reports) Regulations 2C()8 other than any requirement that the account5 give a true and fair view which is not a matter considered as port of 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. Philip Longstaff FCA The Institute of Chartered Accountants in England and Wales Ellis Atkins, Chartered Accountants Constable Court 62 Dene Street Dorking Surrey RH4 2DP Date: Il, March 2025

St Nicolas Great Bookham PCC

Page 12

Report of the Trustees for the year ended 31 December 2024

Statement of Financial Activities for the year ended 31 December 2024

Notes
Income from:
Donations and legacies
Planned giving
2a.
Gift Aid
Collections at services
2b.
Other donations
2c.
Grants
2d.
Activities for generating funds
2e.
Church Activities
2f.
Income from investments(inc 19 The Lorne)
2g.
Other income
Total income
Expenditure on:
Costs of generating funds
3a.
Church Activities
Parish Share
Staff and Youth Leader costs
Other ministry and service costs
3b.
Costs of other charged-for items
3c.
Administration
3d.
Missionary and charitable giving
3e
Upkeep of church and other buildings
3f.
Governance
3g.
Other
Total Expenditure
Net income/(expenditure) before transfers
Gross transfers between funds
10
Fund transfers in
Fund transfers out
Net transfers
Net income before
other recognised gains and losses
Other recognised gains
Revaluation of property
Net movement in funds
Funds at 1 January 2024
Funds at 31 December 2024		 Unrestricted
Designated
Restricted
Total
Total
funds
funds
funds
2024
2023
£
£
£
£
£
152,864
-
-
152,864
144,199
36,039
-
154
36,193
39,268
8,602
-
-
8,602
7,015
2,083
5,350
2,271
9,705
32,135
775
10,698
8,197
19,670
39,135
6,455
-
5,217
11,672
11,216
16,259
-
-
16,259
17,110
1,406
25,244
99
26,749
21,910
368
-
-
368
333
224,851
41,292
15,938
282,080
312,322
412
8,509
1,328
10,249
5,506
104,710
-
-
104,710
106,310
66,942
-
-
66,942
65,969
8,566
-
-
8,566
6,251
1,750
-
-
1,750
3,264
2,690
-
-
2,690
3,250
13,750
-
-
13,750
19,975
25,582
16,033
11,879
53,495
124,430
2,097
-
-
2,097
697
128
-
-
128
-
226,627
24,542
13,207
264,376
335,651
(1,776)
16,750
2,730
17,704
(23,330)
15,212
13,454
244
28,910
9,200
13,698
15,212
-
28,910
(9,200)
1,513
(1,757)
244
-
-
(263)
14,993
2,974
17,704
(23,330)
-
-
-
-
-
(263)
14,993
2,974
17,704
(23,330)
67,253
775,322
3,409
845,984
869,314
66,990
790,315
6,383
863,688
845,984

St Nicolas Great Bookham PCC Page 13 Report of the Trustees for the year ended 31 December 2024 Balancesheet 4t31 Decembor2024 Totsl 202 Total 2023 Noi•s Fk*edAssets Propety. 19The Lorne (curate's house) at rnarketvalue CurrentAs5ets Debiors Cash 11.(W)7 64,815 75,822 li.￿) 163,675 174,836 13.2n 142,243 155,516 Creditors andaccruais 8,831 1.951 11.147 9.531 Total ass•tsl•ss¢wrent UablU11•5 9Y) 790.315 Representedty Fund5 ofthe church 6.W 8K3.688 845.984 Analyslsof Funds At IvKoml At lJan2024 resowcos ewended Transfw$ 31 Dec2024 Unrestrfctedftsnds General 67.253 724.&51 226, 1.513 De51gnatedfunds Property- 19The Lorne ￿e0st - rewdltjation rese 692.400 9.599 Vision Fabric (Designated) Legary Gaiden ol RÈrnembfance 19The Lorne- Income andexpendiiure 142 9.457 Z579 5.470 1&033 10.470 3,399 23.721 41.292 115,2121 11.757i 775.322 24.$42 .315 Re5trtctedFunds Fabric IRestrictedl Toliet Upgrade Fund TO1￿1$ and othe1s￿cI￿C Projects Fund Churchyard Fund 105 L2fJ 244 244 15.937 13.207 Totallunds Approved bythe Parochlalchurch C(wJncllon lOMarch2025and￿￿ on it5behail br. Re nonA njenklns. Rector Amanda Rowland, PCCSttretsry

St Nicolas Great Bookham PCC

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Report of the Trustees for the year ended 31 December 2024

Notes to the financial statements for the year ended 31 December 2024

1. Accounting Policies

The PCC is a public benefit entity under FRS 102. The financial statements have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland, and the Charities Act 2011.

The financial statements have been prepared under the historical cost convention except for the curate’s residence (19 The Lorne) 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 market value of the curate’s house based on a valuation at 6 June 2022. The 19 The Lorne – Income and Expenditure Fund was created in 2024 to identify separately the finances of the curate’s house from the general running costs of the church.

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 Designated 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 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.

Two funds were created in 2024 to hold the proceeds of fundraising to upgrade the toilets in the Church Room: the Toilet Upgrade Fund and The Toilets and other Specific Projects Fund . The first is for money raised exclusively for the toilet upgrade and the second for money raised on the basis that it could be used for specific projects chosen by the PCC (not routine expenditure) if it was not needed for the toilet upgrade.

St Nicolas Great Bookham PCC

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Report of the Trustees for the year ended 31 December 2024

A Churchyard Fund was created in 2024 for funds received solely for the maintenance of the churchyard from Mole Valley District Council.

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 and can be measured reliably. 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 may be dealt with on a net receipts basis.

Expenditure

Expenditure is accounted for on an accruals basis. 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.

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.

All expenditure on furniture, fittings and office equipment is written off when incurred.

Property

The curate’s house (19 The Lorne) has been included at an independent 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.

St Nicolas Great Bookham PCC

Page 16

Report of the Trustees for the year ended 31 December 2024

Notes to the financial statements for the year ended 31 December 2024

2a.
2b.
2c.
2d.
2e.
2f.
**2g. **		 2. Incoming resources:
Donations and legacies
Planned giving
Gift aided
Not gift aided
Regular giving envelopes
Other planned giving
Gift Aid
Collections at services
Sunday cash collections
Gift Aid - one-off envelopes
Online giving at Sunday services
Special services and other collections
Other donations
One-off gifts
Donations for flowers
Donations for specific purposes
Legacies
Grants
Local government grants
Other grants
Activities for generating funds
Income from use of buildings
Fundraising event income
Other fundraising
Church activities
Weddings funerals and other church events
Fees to PCC
Miscellaneous fees
Choir fees
Income from refreshments
Other church activities
Other charged-for items
Magazine sales and advertising
Book of remembrance and plinth inscriptions
Charged-for items not covered elsewhere
Investment income
Bank and savings account interest
Income from 19 The Lorne
Other
Total income		 Unrestricted
Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
134,981
-
-
134,981
128,854
15,283
-
-
15,283
13,340
1,520
-
-
1,520
1,565
1,080
-
-
1,080
440
152,864
-
-
152,864
144,199
36,039
-
154
36,193
39,268
2,945
-
-
2,945
2,981
70
-
-
70
95
1,757
-
-
1,757
-
3,830
-
-
3,830
3,939
8,602
-
-
8,602
7,015
2,023
-
-
2,023
8,736
60
-
-
60
610
-
-
2,271
2,271
17,789
-
5,350
-
5,350
5,000
2,083
5,350
2,271
9,705
32,135
-
-
7,500
7,500
7,500
775
10,698
697
12,170
31,635
775
10,698
8,197
19,670
39,135
6,260
-
-
6,260
5,670
-
-
5,217
5,217
5,256
195
-
-
195
290
6,455
-
5,217
11,672
11,216
5,539
-
-
5,539
6,602
1,490
-
-
1,490
1,909
-
-
-
-
130
641
-
-
641
907
1,933
-
-
1,933
330
9,604
-
-
9,604
9,878
3,303
-
-
3,303
3,025
2,616
-
-
2,616
4,070
737
-
-
737
137
6,656
-
-
6,656
7,232
1,406
1,679
99
3,184
2,124
-
23,565
-
23,565
19,786
1,406
25,244
99
26,749
21,910
368
-
-
368
333
224,851
41,292
15,938
282,080
312,322

St Nicolas Great Bookham PCC

Page 17

Report of the Trustees for the year ended 31 December 2024

3a.
3b.
3c.
3d.
3e.
3f.
**3g. **		 3. Expenditure on:
Costs of generating funds
Fundraising activity costs
Finance charges
19 The Lorne costs
Church activities
Parish Share
Staff and Youth Leader costs
Other ministry and service costs
Music costs including visiting organists
Youth and children's activities
Refreshments, flowers, and service provisions
Outreach, Christian commitment and training
Ministry and service costs not covered elsewhere
Costs of other charged-for items
Magazine costs
Book of remembrance and plinth inscriptions
Charged-for items not covered elsewhere
Administration
Contributions to other organisations
Licences and IT
Office materials and photocopying and other
Missionary and charitable giving - Note 4
Upkeep and improvement of buildings
Utilities
Other running costs
Property repairs and maintenance
Furniture and equipment
Improvements
Insurance
Governance
Independent examiner
Other governance and safeguarding
Health and safety costs
Other
Total expenditure		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
28
-
1,328
1,356
1,733
383
-
-
383
311
-
8,509
-
8,509
3,462
412
8,509
1,328
10,249
5,506
104,710
-
-
104,710
106,310
66,942
-
-
66,942
65,969
4,324
-
-
4,324
2,153
288
-
-
288
386
1,932
-
-
1,932
2,355
847
-
-
847
1,204
1,175
-
-
1,175
153
8,566
-
-
8,566
6,251
224
-
-
224
473
1,053
-
-
1,053
1,842
472
-
-
472
949
1,750
-
-
1,750
3,264
70
-
-
70
520
1,513
-
-
1,513
1,601
1,107
-
-
1,107
1,129
2,690
-
-
2,690
3,250
13,750
-
-
13,750
19,975
13,534
-
-
13,534
16,026
7,363
-
-
7,363
9,975
555
15,070
11,879
27,504
12,876
343
-
-
343
1,443
-
963
-
963
80,500
3,788
-
-
3,788
3,611
25,582
16,033
11,879
53,495
124,430
2,040
-
-
2,040
600
57
-
-
57
48
-
-
-
-
49
2,097
-
-
2,097
697
128
-
-
128
-
226,627
24,542
13,207
264,376
335,651

St Nicolas Great Bookham PCC

Page 18

Report of the Trustees for the year ended 31 December 2024

Notes to the financial statements for the year ended 31 December 2024

4. Missionary and charitable giving
Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
Christian Aid - from 2023 Celebration Week
-
-
-
-
2,005
Bible Society
2,750
-
-
2,750
3,560
Christians Against Poverty
2,750
-
-
2,750
3,560
Christian Solidarity Worldwide
2,750
-
-
2,750
3,560
World Vision
-
-
-
-
171
Oasis
2,750
-
-
2,750
3,560
Mission Aviation Fellowship
1,375
-
-
1,375
1,780
Mission to Seafarers
1,375
-
-
1,375
1,780
13,750
-
-
13,750
19,976
5. Staff costs
2024
2023
£
£
Wages and salaries
50,760
49,935
Social security costs
-
-
Employer's contributions to pension and life assurance schemes
3,310
2,860
54,070
52,795*
The average number of employees during the year was:
3
4		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
-
-
-
-
2,005
2,750
-
-
2,750
3,560
2,750
-
-
2,750
3,560
2,750
-
-
2,750
3,560
-
-
-
-
171
2,750
-
-
2,750
3,560
1,375
-
-
1,375
1,780
1,375
-
-
1,375
1,780		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
-
-
-
-
2,005
2,750
-
-
2,750
3,560
2,750
-
-
2,750
3,560
2,750
-
-
2,750
3,560
-
-
-
-
171
2,750
-
-
2,750
3,560
1,375
-
-
1,375
1,780
1,375
-
-
1,375
1,780
13,750
-
-		 13,750
19,976
2024
2023
£
£
50,760
49,935
-
-
3,310
2,860
54,070
52,795
3
4

No employee earned in excess of £60,000 per annum and none of them were trustees.

The trustees consider that the aggregate employment benefits of key management personnel were nil. (2023; nil)

6. Trustees and Related Parties

No members of the PCC have been remunerated or paid expenses for their role as trustees.

A total of £1,177 was paid in expenses to three members of the PCC - the Rector, the Assistant Minister and the Curate for travel, retreats, books and other incidental expenses. (2023: £1,710.)

A total of £775 was paid during 2024 to Helen Turner, the wife of PCC member Chris Turner, for playing at services and leading the choir. The PCC is currently concluding a contract with Helen Turner to act as Interim Music Lead for the church, effective from 1 December 2024.

During their terms of office as trustees in 2024 PCC members and their close family donated in aggregate a total of £28,043 to the church (not including the Gift Aid recoverable on behalf of the PCC). £500 of this was donated for restricted purposes.

St Nicolas Great Bookham PCC

Page 19

Report of the Trustees for the year ended 31 December 2024

Notes to the financial statements for the year ended 31 December 2024

7. Legacies

As shown in Note 2c, £5,350 was added to the Legacy Fund in the year: £250 from the estate of Joan Hatcher; £100 from the family of Mary Ellis; and £5,000 from the estate of Francis Rice-Oxley. Interest of £120 brought the total added to the Legacy Fund to £5,470. In addition, two members who died in 2024 also made bequests to the church: Nigel Fenner (£50,000) and Sylvia Charles (£2,000). These were received in February 2025 and will be accounted for in the 2025 accounts.

8. Debtors
Gift Aid
Other debtors and prepayments
9. Creditors
HMRC - income tax and NI
Fees assigned to Guildford Diocese and others
Other creditors and accruals
10. Analysis of fund transfers
Gross transfers between funds - in
Gross transfers between funds - out
Net transfers		 Unrestricted Designated
Restricted
Total
Total
funds £
funds £
funds £
2024 £
2023 £
9,413
-
154
9,567
9,254
1,594
-
-
1,594
4,019
11,007
-
154
11,160
13,272
2,052
-
-
2,052
1,846
-
-
1,951
1,951
1,452
6,779
365
-
7,144
6,234
8,831
365
1,951
11,147
9,532
15,212
13,454
244
28,910
9,200
(13,698)
(15,212)
-
(28,910)
(9,200)
1,513
(1,757)
244
-
-

The following transfers were made at the end of 2024: