APCM Parish Report 2025
23 March 2025
General Situation
This has been an interesting year to be a Churchwarden. In March 2024 our vicar, Rev James McKeran, resigned unexpectedly, leaving the parish in May to pursue a career as a leader in a residential religious establishment in Kent. Brenda and I, as Churchwardens, Viv the Parish Treasurer and Ann, the Team Priest, were left to manage the parish, assisted by the PCC and the many other volunteers who give their time and talents for the benefit of the Parish and, of course, our very able Parish Administrator, Mark Gill, whose input throughout the year has been invaluable.
The parish has continued largely as before, with church attendance steady although still below levels seen five years ago. As a general rule, no changes are allowed during a Vacancy, but we were able to introduce a new child friendly service, Sing Hosanna, which was instigated by James before he left. Attracting young families to church services remains a problem although we have generally good informal relationships through the schools and many families do look upon All Saints as “their” church.
Our Year of Recruitment
Finding a new vicar is quite a complicated process, with specific timetables and steps to be undertaken before an appointment can be made. Nothing can be done until the leaving incumbent has actually left the parish. There follows a process of writing a profile of the parish to give as much information as possible about the church, parish and people to prospective candidates for the post of vicar and also for the parish to reflect on the qualities we seek in our new incumbent. We would particularly like to thank Ruth Gill and Richard Bacon for the help they gave in putting together this profile.
This all has to be approved by the Diocese before they will assist with placing advertisements, shortlisting, parish visits and formal interviews. The process occupied the rest of the year and we were fortunate to find our new vicar on the first attempt. We are looking forward to welcoming Rev Amy Webb to All Saints next month.
Our New Boiler
Before he left James instigated the process of applying for a Faculty to replace our ageing gas boiler with a new one. As no Faculty can be started when a parish is in Vacancy this was a vital last duty undertaken by James on the day before he left.
All Saints Witley Parish Report APCM 2025
The Church of England is pursuing a rapid move to Net Zero and obtaining permission to install a replacement gas boiler is very difficult. We had to submit an architect’s report as to why it was not feasible to use any other heating source and complete two other surveys detailing what we were doing to reduce our carbon emissions. These, together with the belief that a new gas boiler will be considerably more efficient and will reduce our gas consumption, plus the fact that one of the boilers we were using failed completely just as we were answering a final round of questions in December, managed to get us over the finishing line and by the time of the APCM we will be very close to having a warm church once again. This is, of course, an expensive item to fit and the PCC would like to express huge thanks to The Friends of All Saints, Fosters and a number of parishioners for their generous donations which have enabled us to pay for this.
Quinquennial Report
Every five years the church building has to be thoroughly inspected by the Church Architect to check for any work that needs to be done to keep it in good order. We had completed all the work required from the previous Quinquennial and are pleased to report that there is no major item arising from our most recent inspection that was carried out in November.
Financial Constraints
This has been another year with challenging financial constraints. The Parish Share, the major item of expenditure, was again increased. This is the money the parish is required to pay to the diocese. It covers the cost of the parish priest and their housing costs, a share of the costs of the diocese, including a contribution towards the national church in its support for poorer areas of the country. The actual amount each parish pays is calculated from the numbers weekly attending church averaged over a period of three years and the general affluence of the area. In 2024 Witley’s Parish Share was £85,906. In 2025 it is £89,368, an increase of almost £3,500. This is our largest item of expenditure and is something we cannot reduce. Even with careful management of resources and an ever vigilant watch on costs we have still incurred an operating loss over the year. It is thanks to the dedicated work of Viv Wright, our outgoing treasurer, that the financial situation is not worse. The parish owes her great thanks for the sterling work she has done again this year, her ninth and last in the post.
Social and Fund Raising Events
Social events in the parish help us to bridge the gap in our finances. Again this year we held a successful and profitable Bridge Tea and a Quiz Evening. There was also a concert by pupils of St Catharine’s School. We ran a number of stalls
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All Saints Witley Parish Report APCM 2025
at Witstock – Teas and Cakes, Water and Wine, the Hamper Raffle, the Dog Show and the Coconut Shy.
Cameo on Wednesday mornings continues to be a popular and valuable outreach event for both regular churchgoers and others. Little Saints runs every Friday morning for pre-school children, babies and toddlers and their carers.
We a grateful to all those who contributed to our annual Gift Day in October. Many thanks for their generosity which helped to balance the books.
Children
We took the difficult decision to suspend Young Saints in the autumn to concentrate our resources on a number of other child-centred activities. Our new service of Sing Hosanna has been running on the third Sunday of each month since May. Numbers are small to date, but we are building on those foundations and it is appreciated by the families who come. Messy Church and Wednesday Pop-Up-Tea are very popular occasions and some of the parents and children regularly spend quiet moments in church after school. A new, special Mini Messy Church on Good Friday attracted an impressive 40 children and 44 adults. Open the Book is taken to both Witley Infant and Chandler schools by small teams of “actors” and is much anticipated by the children. Ann takes regular assemblies at Chandler School and there have been special school services in church during the year.
Vision Project
Our plans for moving the church into the 21[st] century with the capability to use cameras and projectors together with the ability to record and screen certain services is on hold during the Vacancy. We hope to be able to move forward on this in the coming year or so.
Services
Numbers have remained relatively steady throughout the year. There has been an average of 58 adults on Sundays and 7 on Wednesdays. Choral evensong has attracted average numbers of 25 and the All Souls Day service drew in 19.
Special services were attended by many more.
| EASTER SERVICES |
ADULTS | CHILDREN |
|---|---|---|
| Maundy Thursday |
33 | 2 |
| Good Friday | 82 | 43 |
| Easter Sunday | 131 | 11 |
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All Saints Witley Parish Report APCM 2025
| REMEMBRANCE | 198 | 50 |
|---|---|---|
| CHRISTMAS SERVICES |
||
| Carol Service | 112 | 5 |
| Crib Service | 128 | 69 |
| Midnight Service | 59 | |
| 8 O’Clock | 11 | |
| 10 O’Clock | 82 | 7 |
Pastoral Assistants
Our faithful band of Pastoral Assistants meet regularly in church and minister to those who are unable to attend church services and events as they would wish. Home Communion is taken regularly to two faithful members of the congregation who can no longer come to church. The PAs provide a most valuable service of ministry and are much appreciated by all.
Music
Under the very able direction of Iain Nisbet the choir continues to enrich our services with a wide variety of music. New singers are always welcome. The band has welcomed new members this year and has provided lively worship songs at Messy Church, Sing Hosanna and All Saints Together.
The Bells
The bellringers have continued to call everyone to church throughout the year. We are lucky to have such expert ringers, although they would welcome recruits to swell their ranks and carry on the ringing tradition in Witley.
Volunteers
All Saints is fortunate in its volunteers, from occasional preachers, crucifers, intercessors, flower arrangers, sidespeople, refreshment servers, people who read the lessons or who help with Messy Church and other activities, the list is endless and we hope no one has been missed! We could not operate without them. The PCC meets regularly to discuss and agree matters relating to so many aspects of church life and is always on hand to help and advise as necessary.
It would, however, be lovely to welcome more volunteers into all these areas of church life and we would urge anyone who would like to take part to come forward
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All Saints Witley Parish Report APCM 2025
Our Parish Administrator, Mark, has been mentioned earlier, but his extensive knowledge of parish business, sensitive contact with all who have dealings with the church and his ability and willingness to pick up all sorts of issues has been invaluable during this past year without a vicar.
Finally, a huge “Thank You” to Ann who has looked after us so faithfully during this year of Vacancy. We are so blessed by her ministry and her extreme dedication to service has made life so much easier for Brenda and I as Churchwardens than it would have been without her.
Christine Parrott
March 2025
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ALL SAINTS CHURCH WITLEY
FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2024
Contents
| Financial Review | Page 1-2 |
|---|---|
| Statement of Financial Activities | Page 3 |
| Balance Sheet | Page 4 |
| Statement of Assets and Liabilities | Page 5 |
| Notes to the Accounts | Page 6-10 |
| Report of the Independent Examiner |
Financial Review 2024
The accounts have been prepared using Accrual Accounting and have four fund categories:
-
Unrestricted – used for the General Fund only.
-
Designated – used for specific named funds.
-
Restricted – used for individual items within specific named funds.
-
Endowment – funds the capital of which must be maintained, only income arising from the investment of the endowment may be used.
General Fund
When we drew up the General Fund budget for the year, it showed a deficit of just over £15,000, with the reality of people’s high utility bills and the rising cost of living continuing which made 2024 a particularly challenging year.
Income
We have been extremely fortunate to have received two one-off-donations totaling £5,500, £5,000 from a parishioner and £500 from the Gerald Bentall Charitable Trust. Planned Giving remained similar to 2023 at £57,937.
Our Gift Day was well supported this year with a total of £17,570 – of which £13,698 was gift aided, allowing us to reclaim a further £3,424.
Fund raising remained comparable to 2023 at £3,957. PCC Fees of £6,033 were considerably more than 2023 due to more funerals and weddings during the year.
Our General Fund income for 2024 was £128,008. There was also a transfer of funds from the church path fund to the general fund of £483 which, when included, makes a total income of £128,490.
Expenditure.
Overall, we managed to control our costs well. Due to Parish Buying negotiating a good deal, substantial savings were made in Utilities with expenditure under budget by £3,905. Maintenance expenditure was also under budget, by £4,908.
Our General Fund expenditure for 2024 was £135,871.
This left the General Fund with an Operating Loss of £7,381.
All Funds
Income
Our total income of £141,588 for all funds was up by £8,420.
Donations & Legacies were up by £5,662. This includes one-off-donations totaling £19,400 of which £5,500 went to the General Fund, £5,000 to the Vision Fund and £8,900 to the Boiler Fund. Other income of £14,923 was up slightly by £2.758, this includes income from Fund Raising, Church Activities, PCC Fees, Magazine Sales & Advertising, Church Lettings and Bank Interest.
Expenditure
Our total expenditure was £136,141 which is £243 less than 2023. Our Energy cost was lower than expected at £5,992. We are due to negotiate a new contract through Parish Buying in April, which will start from the 1[st of] October.
Our total Maintenance Costs of £9,232, were down by £2,637. The largest maintenance costs were for Church Cleaning at £2,390 and electrical work at £1,322. Please Note our Parish Share for 2024 of £85,906 and was paid in full by the end of December.
Page 1
The PCC decided, when setting the 2024 General Fund 2024 budget, that it could not afford to set aside the usual £3,500 Maintenance Provision this year, this was due to the large Utility costs, commissioned electrical works and a general predicted deficit.
Outward Giving – Charities
This year we made donations to the following charities:
-
The Chandler CofE Junior School,
-
Child of Hope (sponsor a child),
The total value given to the above charities was £1,320.
In addition to the above, we have also made the following in-year donations:
-
Remembrance Sunday collection on behalf of the Royal British Legion £392.90
-
Collections in services on behalf of Child of Hope £576
-
Food Bank cash collections £80
-
MacMillan Coffee Morning £282.
We have also held monthly congregational food donations for St Mark’s Food Bank.
Conclusion
At the beginning of 2024, the PCC agreed to continue the policy of actively containing and stringently monitoring our costs. We still need to be very careful with our expenditure – and need to ensure that management always look for the most economical suppliers and scrutinize all non-budgetary expenditure.
As the 2024 budget for the General Fund showed an operational loss of £15,000. The PCC took the decision not to continue to allocate the annual reserve provisions for major expenditure to the fabric of the Church and / or the Vicarage this year; so, the Maintenance Provision in the Balance Sheet remains at £11,992.
2024 was a tough year for everyone, which has had a knock-on effect to our donations. We were blessed to receive one-off-donations totaling £19,400, £5,500 to the General Fund, £5,000 to the Special Funds and £8,900 to the Boiler Fund, which showed an all-funds surplus of £5,945. However, the General Fund showed an operating loss of £7,381.
The revaluation of the Knutsford Grant showing a gain of £33 which gives a total surplus of £5,977
The General Fund budget for 2025 has now been prepared and agreed to by the PCC, which has a deficit of £12,347. We shall need to actively monitor our costs and think of new ways of increasing our income.
Page 2
Statement of Financial Activities
| Statement of Financial Activities | ||||||||
|---|---|---|---|---|---|---|---|---|
| **Unrestricted ** | **Designated ** | **Restricted ** | **Endowed ** | Total Funds | _Total Funds _ | Notes | ||
| Funds | Fund/s | Fund/s | Fund/s | 2024 | 2023 | |||
| £ | £ | £ | £ | £ | ||||
| Income and endowments from: | ||||||||
| Donations and legacies | 112,637 | 14,028 | - | - | 126,664 | 121,002 | ||
| Charitable activities | 10,733 | 50 | - | - | 10,783 | 7,180 | ||
| Other trading activities | 2,766 | - | - | - | 2,766 | 3,918 | ||
| Investments | 1,872 | - | - | - | 1,872 | 1,067 | ||
| Other receipts | - | - | - | - | - | |||
| Total income | 128,008 | 14,078 | - | - | 142,086 | 133,167 | 2 | |
| Expenditure on: | ||||||||
| Raising funds | 966 | - | - | - | 966 | 920 | ||
| Charitable activities | 132,881 | 270 | - | - | 133,151 | 133,516 | ||
| Other trading activities | 2,024 | - | - | - | 2,024 | 1,948 | ||
| Total expenditure | 135,871 | 270 | - | - | 136,141 | 136,384 | 3 | |
| Net Income / (Expenditure) | (7,863) | 13,807 | - | - | 5,945 | (3,218) | ||
| Net gains (or losses) on investments | - | |||||||
| Net income or (net expenditure) | (7,863) | 13,807 | - | - | 5,945 | (3,218) | ||
| Transfers between funds | 482 | (482) | - | - | ||||
| Total Transfers between funds | (7,381) | 13,325 | - | - | 5,945 | (3,218) | ||
| Other recognised gains/(losses): | ||||||||
| Gains/(losses) on revaluation of fixed assets |
- | - | - | 33 | 33 | 123 | ||
| - | ||||||||
| Net Income/(Deficit) for year | (7,381) | 13,325 | - | 33 | 5,977 | (3,094) | ||
| Reconciliation of funds: | ||||||||
| Total funds brought forward | 20,705 | 25,896 | - | 1,441 | 48,042 | 51,136 | ||
| Total funds carried forward | 13,325 | 39,221 | - | 1,474 | 54,020 | 48,042 | ||
Page 3
Bal•Ke Sheet (al Mwn a55totem0lffn9KA11P0S{llDnJ TO FU1K rrtdFuftds PA?teE Knutsford Fund Totsi Hmed Assets. knvÈ5tm Lloyds Bank- Currentaovni CCLA ICBFI- GeneTrl Dekwtktou Petty Cash tkbtors. Acwurrt ReNae5 2Z516 ,363 4L246 ii•bi14be5 Provi5vJns AgencyCollectKtn Creditors- Accounts To131 111t{e$ IL992 Net Income IDEFK7tI foryear Opening 8atsnte Gaifft5 losses on knbE51ment Assets Totsl &sets currertllobElilfes 5J45 (3.218J 51.J37 Endowmertt funos Restrlcled funds Unresrricted funds Lsi nated Totsl ILkid% 74 L441 Thi5Allnual financial ReW>rLf0rthear 3tst (ceHtht2024. indYthing rKte5. was Appmed Ltyihe PCConl&h FebnAry2o25rylSd its behFbr. trrfisUne Parron- Chuthwarde "WIWrtsC*urchWit
Statement of Assets & Liabilities
| Statement of Assets & Liabilities | Statement of Assets & Liabilities |
|---|---|
| Unrestricted Designated Restricted Endowed Total FundsTotal Funds Notes Funds Fund/s Fund/s Fund/s 2024 2023 £ £ £ £ £ £ |
|
| Fixed Assets - Tangible Assets Investments - Knutsford Fund |
- - - - - 1,457 1,457 1,424 |
| Fixed Asset Total | - - - 1,457 1,457 1,424 |
| Current Assets - Cash at Bank & in hand Lloyds Bank - Current Account 7,158 14,732 190 17 22,097 22,516 CCLA (CBF) General Deposit Account 36,246 5,000 - - 41,246 34,363 Petty Cash 171 - (78) - 93 102 Current Assets Total 43,574 19,732 112 17 63,436 56,981 Current Assets - Debtors - - - Accounts Receivables 5,468 - - - 5,468 3,297 Current Assets - Debtors Total 5,468 - - - 5,468 3,297 Liabilities - Provision for Liabilities after one year Mantenance Provisions 11,992 - - - 11,992 11,992 Liabilities - Provision for Liabilities after one year Total 11,992 - - - 11,992 11,992 Liabilities - Agency Accounts Agency Collections - - - - - 244 Liabilities - Agency Accounts Totals - - - - - 244 Liabilities Creditors - Amounts falling due in one year Accounts Payable 4,349 - - - 4,349 4,424 |
|
| Liabilities Creditors - Amounts falling due in one year Totals 4,349 - - - 4,349 4,424 |
|
| Net Assets £32,701 £19,732 £112 £1,474 £54,020 £45,042 |
Page 5
Notes to the financial report
1 Accounting policies
a Accounting convention
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) Statement Of Recommended Practice, Accounting and Reporting by Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments 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 accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.
b Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaing unspent at the end of the year is carried forward as a balance on that fund.
Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment
c Income and endowments
All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.
Gift aid recovered is recognised when the income to which it is attached is recognised.
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.
Charitable activities
Advertising income for the Parish Magazine is recognised when received.
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised when received.
Investment income
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
Page 6
Notes to the financial report (continued)
All other income
All other income is recognised in accordance with the above overall policy.
Gains and losses on investments
Realised gains are recognised when the investments are sold
Unrealised gains and losses are accounted for on revaluation at 31 December.
d Expenditure
Expenditure is accounted for on an accruals basis and accounted for gross.
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.
Church Activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
e Fixed Assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2007 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements.
All expenditure on consecrated or beneficed buildings and individual items costing under £3,000 are written off in the year they were incurred.
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
Fixtures and fittings 20%
Audio visual equipment 20%
Office equipment 25%
These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.
Investments
Investments are stated at market value at the balance sheet date.
f Current Assets
Amounts owing to the PCC at 31 December in respect of fees, or other income are shown a debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.
Page 7
Notes to the financial report (continued)
| Notes to the financial report (continued) | Notes to the financial report (continued) |
|---|---|
| Unrestricted Designated Restricted Endowed Total Funds Total Funds Notes Fund Fund/s Fund/s Fund/s 2024 2023 |
|
| £ £ £ £ £ £ |
|
| 2 Analysis of income and endowments: Planned giving (excluding tax refunds) 57,937 - - - 57,937 56,315 Collections Inc. Blue Envelopes 5,621 - - - 5,621 5,872 Other & 1 off Donations 7,459 13,940 - - 21,399 8,328 Gift Day 17,570 - - - 17,570 19,504 Imperial War Memorial Grant 88 - - 88 87 Gift Aid recoverable 23,535 - - - 23,535 20,897 Legacies - - - - - 10,000 Grants 515 - - - 515 - |
|
| Donations and legacies £112,637 £14,028 - - £126,664 £121,002 |
|
| Fund raising activities 3,957 - - - 3,957 3,888 Fees for weddings & funerals 5,983 50 - - 6,033 2,311 Income from church activities 793 - - - 793 981 |
|
| Income from Charitable Activities £10,733 £50 - - £10,783 £7,180 |
|
| Magazine Advertisement & Sales 2,566 - - - 2,566 2,898 |
|
| Church letting & Other Income 200 - - - 200 1,020 |
|
| Other Trading Actives £2,766 - - - £2,766 £3,918 |
|
| Bank interest and dividends 1,872 - - - 1,872 1,067 Insurance claims - - - - - - |
|
| Investments £1,872 - - - £1,872 £1,067 |
|
| Other receipts - - - - - |
|
| Total received on all funds £128,008 £14,078 - - £142,086 £133,167 |
|
Page 8
Notes to the financial report (continued)
| **Unrestricted ** | Designated | Restricted | **Endowed ** | Total Funds | Total Funds Notes | ||
|---|---|---|---|---|---|---|---|
| Funds | Fund/s | Fund/s | Fund/s | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | |||
| 3 Analysis of expenditure on: | |||||||
| Fund raising costs | 966 | - | - | - | 966 | 920 | |
| Other fundraising (non-trading) costs | - | - | - | - | - | - | |
| Raising funds | £966 | - | - | - | £966 | £920 | |
| Missionary and outreach | 398 | - | - | 398 | 818 | ||
| Ministry: | - | - | |||||
| diocesan parish share | 85,906 | - | - | - | 85,906 | 82,962 | |
| clergy & vicarage expenses | 216 | - | - | - | 216 | 203 | |
| Maintenance of Properties | 9,232 | - | - | 9,232 | 11,869 | ||
| Maintenance Provision | - | - | - | ||||
| Outward Giving | 1,320 | - | - | - | 1,320 | 1,570 | |
| Capital Appeal | - | - | - | - | - | - | |
| Organist and choir | 4,438 | - | - | - | 4,438 | 4,135 | |
| Administration Expenses | 15,619 | - | - | - | 15,619 | 14,881 | |
| Children & Young People | 2,422 | - | - | - | 2,422 | 2,330 | |
| Church Services | 920 | 172 | - | - | 1,092 | 1,554 | |
| Utilities | 5,992 | - | - | 5,992 | 8,779 | ||
| Insurance | 3,783 | - | - | - | 3,783 | 3,672 | |
| PCC Costs | 1,697 | - | - | - | 1,697 | 40 | |
| Churchyard upkeep | - | 98 | - | - | 98 | 702 | |
| Audio Visual Enhancement | - | - | - | - | - | - | |
| Internal & Exterior Repairs | - | - | - | - | - | - | |
| Architects Fees | 938 | - | - | - | 938 | - | |
| Governance | - | - | - | - | - | ||
| Charitable activities | £132,881 | £270 | - | - | £133,151 | £133,516 | |
| Parish magazine costs | 1,714 | - | - | - | 1,714 | 1,613 | |
| Subcriptions | 310 | - | - | - | 310 | 335 | |
| Other trading activities | £2,024 | - | - | - | £2,024 | £1,948 | |
| Total expended on all funds | £135,871 | £270 | - | - | £136,141 | £136,384 | |
Page 9
Notes to the financial report (continued)
| Balances | Transfers, | Balances | |||
|---|---|---|---|---|---|
| b/fwd | other gains | c/fwd | |||
| 01-Jan-23 | Income | Expenditure | and losses | 31-Dec-24 | |
| £ | £ | £ | £ | £ | |
| 4 Statement of funds | |||||
| Endowment Fund | |||||
| Knutsford Fund | 1,441 | - | - | 33 | 1,474 |
| Total Endowment | 1,441 | - | - | 33 | 1,474 |
| Restricted Funds | |||||
| Fabric | - | - | - | - | - |
| Total Restricted | - | - | - | - | - |
| Unrestricted Funds | |||||
| General funds | 20,705 | 128,008 | (135,871) | 482 | 13,324 |
| Total Unrestricted | 20,705 | 128,008 | (135,871) | 482 | 13,324 |
| Designated Funds | |||||
| Boiler | - | 8,940 | - | - | 8,940 |
| Choir | 100 | - | - | - | 100 |
| Churchyard Path | 482 | - | - | (482) | - |
| Flower Fund | 242 | 50 | (172) | - | 120 |
| Fabric | 5,177 | - | - | - | 5,177 |
| Churchyard Upkeep | 9,022 | 88 | (98) | - | 9,011 |
| Sound & Visual System | 10,874 | 5,000 | - | - | 15,874 |
| Total Designated | 25,896 | 14,078 | (270) | (482) | 39,221 |
| Total funds | 48,042 | 142,086 | (136,141) | 33 | 54,019 |
Page 10
Independent Examiner's Report to the PCC of All Salnts Church. Witley for the Year Ended 31st December 2024 This is my report to the Parothial Church Council of the Ecclesiastical Parish (PCC) of I Saints. Witley on the annual accounts for the year ended 31 &t December 2023 sel out on pages 3 to 10. Respectlve responsibilities of trust88s and examlner As the charTVs trustees, you a SponsIble for the preparation of the accounts in accordance wth the requirernents of the Charities Act 2011 {he Acr). I report in respect of my examination of the Trust'5 aG(x)unts Caled out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions gtven by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs ststement I have completed my examination. I confirm tt)at no material matters have Come to my attention in connection the examination which g(ves me cause to believe that in. any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord wth the a(zounting records" or the accounts did not comply with the applicable requirements oncEming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirernent that the accounts give a 'true and fairf view which is not a rnatter considered as part of an independent examination. Reginald V Webb FCA. FCW CGMA Cranleigh i•¢ebruary 2025
ALL SAINTS CHURCH WITLEY
FINANCIAL STATEMENTS OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31[ST] DECEMBER 2024
Contents
| Financial Review | Page 1-2 |
|---|---|
| Statement of Financial Activities | Page 3 |
| Balance Sheet | Page 4 |
| Statement of Assets and Liabilities | Page 5 |
| Notes to the Accounts | Page 6-10 |
| Report of the Independent Examiner |
Financial Review 2024
The accounts have been prepared using Accrual Accounting and have four fund categories:
-
Unrestricted – used for the General Fund only.
-
Designated – used for specific named funds.
-
Restricted – used for individual items within specific named funds.
-
Endowment – funds the capital of which must be maintained, only income arising from the investment of the endowment may be used.
General Fund
When we drew up the General Fund budget for the year, it showed a deficit of just over £15,000, with the reality of people’s high utility bills and the rising cost of living continuing which made 2024 a particularly challenging year.
Income
We have been extremely fortunate to have received two one-off-donations totaling £5,500, £5,000 from a parishioner and £500 from the Gerald Bentall Charitable Trust. Planned Giving remained similar to 2023 at £57,937.
Our Gift Day was well supported this year with a total of £17,570 – of which £13,698 was gift aided, allowing us to reclaim a further £3,424.
Fund raising remained comparable to 2023 at £3,957. PCC Fees of £6,033 were considerably more than 2023 due to more funerals and weddings during the year.
Our General Fund income for 2024 was £128,008. There was also a transfer of funds from the church path fund to the general fund of £483 which, when included, makes a total income of £128,490.
Expenditure.
Overall, we managed to control our costs well. Due to Parish Buying negotiating a good deal, substantial savings were made in Utilities with expenditure under budget by £3,905. Maintenance expenditure was also under budget, by £4,908.
Our General Fund expenditure for 2024 was £135,871.
This left the General Fund with an Operating Loss of £7,381.
All Funds
Income
Our total income of £141,588 for all funds was up by £8,420.
Donations & Legacies were up by £5,662. This includes one-off-donations totaling £19,400 of which £5,500 went to the General Fund, £5,000 to the Vision Fund and £8,900 to the Boiler Fund. Other income of £14,923 was up slightly by £2.758, this includes income from Fund Raising, Church Activities, PCC Fees, Magazine Sales & Advertising, Church Lettings and Bank Interest.
Expenditure
Our total expenditure was £136,141 which is £243 less than 2023. Our Energy cost was lower than expected at £5,992. We are due to negotiate a new contract through Parish Buying in April, which will start from the 1[st of] October.
Our total Maintenance Costs of £9,232, were down by £2,637. The largest maintenance costs were for Church Cleaning at £2,390 and electrical work at £1,322. Please Note our Parish Share for 2024 of £85,906 and was paid in full by the end of December.
Page 1
The PCC decided, when setting the 2024 General Fund 2024 budget, that it could not afford to set aside the usual £3,500 Maintenance Provision this year, this was due to the large Utility costs, commissioned electrical works and a general predicted deficit.
Outward Giving – Charities
This year we made donations to the following charities:
-
The Chandler CofE Junior School,
-
Child of Hope (sponsor a child),
The total value given to the above charities was £1,320.
In addition to the above, we have also made the following in-year donations:
-
Remembrance Sunday collection on behalf of the Royal British Legion £392.90
-
Collections in services on behalf of Child of Hope £576
-
Food Bank cash collections £80
-
MacMillan Coffee Morning £282.
We have also held monthly congregational food donations for St Mark’s Food Bank.
Conclusion
At the beginning of 2024, the PCC agreed to continue the policy of actively containing and stringently monitoring our costs. We still need to be very careful with our expenditure – and need to ensure that management always look for the most economical suppliers and scrutinize all non-budgetary expenditure.
As the 2024 budget for the General Fund showed an operational loss of £15,000. The PCC took the decision not to continue to allocate the annual reserve provisions for major expenditure to the fabric of the Church and / or the Vicarage this year; so, the Maintenance Provision in the Balance Sheet remains at £11,992.
2024 was a tough year for everyone, which has had a knock-on effect to our donations. We were blessed to receive one-off-donations totaling £19,400, £5,500 to the General Fund, £5,000 to the Special Funds and £8,900 to the Boiler Fund, which showed an all-funds surplus of £5,945. However, the General Fund showed an operating loss of £7,381.
The revaluation of the Knutsford Grant showing a gain of £33 which gives a total surplus of £5,977
The General Fund budget for 2025 has now been prepared and agreed to by the PCC, which has a deficit of £12,347. We shall need to actively monitor our costs and think of new ways of increasing our income.
Page 2
Statement of Financial Activities
| Statement of Financial Activities | ||||||||
|---|---|---|---|---|---|---|---|---|
| **Unrestricted ** | **Designated ** | **Restricted ** | **Endowed ** | Total Funds | _Total Funds _ | Notes | ||
| Funds | Fund/s | Fund/s | Fund/s | 2024 | 2023 | |||
| £ | £ | £ | £ | £ | ||||
| Income and endowments from: | ||||||||
| Donations and legacies | 112,637 | 14,028 | - | - | 126,664 | 121,002 | ||
| Charitable activities | 10,733 | 50 | - | - | 10,783 | 7,180 | ||
| Other trading activities | 2,766 | - | - | - | 2,766 | 3,918 | ||
| Investments | 1,872 | - | - | - | 1,872 | 1,067 | ||
| Other receipts | - | - | - | - | - | |||
| Total income | 128,008 | 14,078 | - | - | 142,086 | 133,167 | 2 | |
| Expenditure on: | ||||||||
| Raising funds | 966 | - | - | - | 966 | 920 | ||
| Charitable activities | 132,881 | 270 | - | - | 133,151 | 133,516 | ||
| Other trading activities | 2,024 | - | - | - | 2,024 | 1,948 | ||
| Total expenditure | 135,871 | 270 | - | - | 136,141 | 136,384 | 3 | |
| Net Income / (Expenditure) | (7,863) | 13,807 | - | - | 5,945 | (3,218) | ||
| Net gains (or losses) on investments | - | |||||||
| Net income or (net expenditure) | (7,863) | 13,807 | - | - | 5,945 | (3,218) | ||
| Transfers between funds | 482 | (482) | - | - | ||||
| Total Transfers between funds | (7,381) | 13,325 | - | - | 5,945 | (3,218) | ||
| Other recognised gains/(losses): | ||||||||
| Gains/(losses) on revaluation of fixed assets |
- | - | - | 33 | 33 | 123 | ||
| - | ||||||||
| Net Income/(Deficit) for year | (7,381) | 13,325 | - | 33 | 5,977 | (3,094) | ||
| Reconciliation of funds: | ||||||||
| Total funds brought forward | 20,705 | 25,896 | - | 1,441 | 48,042 | 51,136 | ||
| Total funds carried forward | 13,325 | 39,221 | - | 1,474 | 54,020 | 48,042 | ||
Page 3
Bal•Ke Sheet (al Mwn a55totem0lffn9KA11P0S{llDnJ TO FU1K rrtdFuftds PA?teE Knutsford Fund Totsi Hmed Assets. knvÈ5tm Lloyds Bank- Currentaovni CCLA ICBFI- GeneTrl Dekwtktou Petty Cash tkbtors. Acwurrt ReNae5 2Z516 ,363 4L246 ii•bi14be5 Provi5vJns AgencyCollectKtn Creditors- Accounts To131 111t{e$ IL992 Net Income IDEFK7tI foryear Opening 8atsnte Gaifft5 losses on knbE51ment Assets Totsl &sets currertllobElilfes 5J45 (3.218J 51.J37 Endowmertt funos Restrlcled funds Unresrricted funds Lsi nated Totsl ILkid% 74 L441 Thi5Allnual financial ReW>rLf0rthear 3tst (ceHtht2024. indYthing rKte5. was Appmed Ltyihe PCConl&h FebnAry2o25rylSd its behFbr. trrfisUne Parron- Chuthwarde "WIWrtsC*urchWit
Statement of Assets & Liabilities
| Statement of Assets & Liabilities | Statement of Assets & Liabilities |
|---|---|
| Unrestricted Designated Restricted Endowed Total FundsTotal Funds Notes Funds Fund/s Fund/s Fund/s 2024 2023 £ £ £ £ £ £ |
|
| Fixed Assets - Tangible Assets Investments - Knutsford Fund |
- - - - - 1,457 1,457 1,424 |
| Fixed Asset Total | - - - 1,457 1,457 1,424 |
| Current Assets - Cash at Bank & in hand Lloyds Bank - Current Account 7,158 14,732 190 17 22,097 22,516 CCLA (CBF) General Deposit Account 36,246 5,000 - - 41,246 34,363 Petty Cash 171 - (78) - 93 102 Current Assets Total 43,574 19,732 112 17 63,436 56,981 Current Assets - Debtors - - - Accounts Receivables 5,468 - - - 5,468 3,297 Current Assets - Debtors Total 5,468 - - - 5,468 3,297 Liabilities - Provision for Liabilities after one year Mantenance Provisions 11,992 - - - 11,992 11,992 Liabilities - Provision for Liabilities after one year Total 11,992 - - - 11,992 11,992 Liabilities - Agency Accounts Agency Collections - - - - - 244 Liabilities - Agency Accounts Totals - - - - - 244 Liabilities Creditors - Amounts falling due in one year Accounts Payable 4,349 - - - 4,349 4,424 |
|
| Liabilities Creditors - Amounts falling due in one year Totals 4,349 - - - 4,349 4,424 |
|
| Net Assets £32,701 £19,732 £112 £1,474 £54,020 £45,042 |
Page 5
Notes to the financial report
1 Accounting policies
a Accounting convention
The financial statements have been prepared under the Church Accounting Regulations 2006 in accordance with applicable accounting standards and the current (2015) Statement Of Recommended Practice, Accounting and Reporting by Charities SORP (FRS 102).
The financial statements have been prepared under the historical cost convention as modified by the inclusion of investments 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 accounts of church groups that owe their affiliation to another body, nor those which are informal gatherings of church members.
b Funds accounting
Funds held by the PCC are:
Unrestricted funds - general funds which can be used for PCC ordinary purposes
Designated funds - monies set aside by the PCC out of unrestricted funds for specific future purposes or projects.
Restricted funds - a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest; b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaing unspent at the end of the year is carried forward as a balance on that fund.
Endowment funds - funds the capital of which must be maintained; only income arising from the investment of the endowment may be used, either as restricted or unrestricted funds, depending on the purpose set out in the terms of the original endowment
c Income and endowments
All income and endowments are accounted for without deduction for any costs of receivability, are recognised when there is evidence of entitlement, receipt is probable, and the amount can be measured reliably.
Donations and legacies
Collections are recognised when received.
Planned giving receivable is recognised when there is evidence of entitlement, receipt is probable, and the amount accords with the Gift Aid declaration or other record of intention to donate.
Gift aid recovered is recognised when the income to which it is attached is recognised.
Grants and legacies are recognised when the formal offer in writing of the funding, is received by the PCC.
Charitable activities
Advertising income for the Parish Magazine is recognised when received.
Other trading activities
Trading activities are where income is receivable in return for selling goods or providing services. Income from trading is recognised when received.
Investment income
Dividends are accounted for when due and payable. Interest entitlements are accounted for as they accrue.
Page 6
Notes to the financial report (continued)
All other income
All other income is recognised in accordance with the above overall policy.
Gains and losses on investments
Realised gains are recognised when the investments are sold
Unrealised gains and losses are accounted for on revaluation at 31 December.
d Expenditure
Expenditure is accounted for on an accruals basis and accounted for gross.
Grants
Grants and donations are accounted for when paid over, or when awarded where the award creates a binding obligation on the PCC.
Church Activities
The diocesan parish contribution is accounted for on an annual basis, reflecting the allocation set by our Deanery. Any parish contribution unpaid at 31 December is provided for in these accounts as an operational (though not a legal) liability and is shown as a creditor in the balance sheet.
e Fixed Assets
Tangible fixed assets
Consecrated and beneficed property of any kind is excluded from the accounts by s.10(2) of the Charities Act 2011. Movable church furnishing held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal, are accounted as inalienable property unless consecrated. They are listed in the church's inventory which can be inspected but are not included in the financial statements. For other property acquired prior to 2007 there is insufficient cost information available and therefore the cost of such assets is not stated in the financial statements.
All expenditure on consecrated or beneficed buildings and individual items costing under £3,000 are written off in the year they were incurred.
Depreciation
Depreciation is calculated to write down the cost of tangible fixed assets, excluding freehold properties, over their expected useful lives. The rates generally applicable are:
Fixtures and fittings 20%
Audio visual equipment 20%
Office equipment 25%
These assets will be subject to annual impairment reviews. Provision will be made if there has been any permanent diminution in value.
Investments
Investments are stated at market value at the balance sheet date.
f Current Assets
Amounts owing to the PCC at 31 December in respect of fees, or other income are shown a debtors less provision for amounts that may prove uncollectible.
Short-term deposits include cash held on deposit either with the CBF Church of England Funds, or at the bank.
Page 7
Notes to the financial report (continued)
| Notes to the financial report (continued) | Notes to the financial report (continued) |
|---|---|
| Unrestricted Designated Restricted Endowed Total Funds Total Funds Notes Fund Fund/s Fund/s Fund/s 2024 2023 |
|
| £ £ £ £ £ £ |
|
| 2 Analysis of income and endowments: Planned giving (excluding tax refunds) 57,937 - - - 57,937 56,315 Collections Inc. Blue Envelopes 5,621 - - - 5,621 5,872 Other & 1 off Donations 7,459 13,940 - - 21,399 8,328 Gift Day 17,570 - - - 17,570 19,504 Imperial War Memorial Grant 88 - - 88 87 Gift Aid recoverable 23,535 - - - 23,535 20,897 Legacies - - - - - 10,000 Grants 515 - - - 515 - |
|
| Donations and legacies £112,637 £14,028 - - £126,664 £121,002 |
|
| Fund raising activities 3,957 - - - 3,957 3,888 Fees for weddings & funerals 5,983 50 - - 6,033 2,311 Income from church activities 793 - - - 793 981 |
|
| Income from Charitable Activities £10,733 £50 - - £10,783 £7,180 |
|
| Magazine Advertisement & Sales 2,566 - - - 2,566 2,898 |
|
| Church letting & Other Income 200 - - - 200 1,020 |
|
| Other Trading Actives £2,766 - - - £2,766 £3,918 |
|
| Bank interest and dividends 1,872 - - - 1,872 1,067 Insurance claims - - - - - - |
|
| Investments £1,872 - - - £1,872 £1,067 |
|
| Other receipts - - - - - |
|
| Total received on all funds £128,008 £14,078 - - £142,086 £133,167 |
|
Page 8
Notes to the financial report (continued)
| **Unrestricted ** | Designated | Restricted | **Endowed ** | Total Funds | Total Funds Notes | ||
|---|---|---|---|---|---|---|---|
| Funds | Fund/s | Fund/s | Fund/s | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | |||
| 3 Analysis of expenditure on: | |||||||
| Fund raising costs | 966 | - | - | - | 966 | 920 | |
| Other fundraising (non-trading) costs | - | - | - | - | - | - | |
| Raising funds | £966 | - | - | - | £966 | £920 | |
| Missionary and outreach | 398 | - | - | 398 | 818 | ||
| Ministry: | - | - | |||||
| diocesan parish share | 85,906 | - | - | - | 85,906 | 82,962 | |
| clergy & vicarage expenses | 216 | - | - | - | 216 | 203 | |
| Maintenance of Properties | 9,232 | - | - | 9,232 | 11,869 | ||
| Maintenance Provision | - | - | - | ||||
| Outward Giving | 1,320 | - | - | - | 1,320 | 1,570 | |
| Capital Appeal | - | - | - | - | - | - | |
| Organist and choir | 4,438 | - | - | - | 4,438 | 4,135 | |
| Administration Expenses | 15,619 | - | - | - | 15,619 | 14,881 | |
| Children & Young People | 2,422 | - | - | - | 2,422 | 2,330 | |
| Church Services | 920 | 172 | - | - | 1,092 | 1,554 | |
| Utilities | 5,992 | - | - | 5,992 | 8,779 | ||
| Insurance | 3,783 | - | - | - | 3,783 | 3,672 | |
| PCC Costs | 1,697 | - | - | - | 1,697 | 40 | |
| Churchyard upkeep | - | 98 | - | - | 98 | 702 | |
| Audio Visual Enhancement | - | - | - | - | - | - | |
| Internal & Exterior Repairs | - | - | - | - | - | - | |
| Architects Fees | 938 | - | - | - | 938 | - | |
| Governance | - | - | - | - | - | ||
| Charitable activities | £132,881 | £270 | - | - | £133,151 | £133,516 | |
| Parish magazine costs | 1,714 | - | - | - | 1,714 | 1,613 | |
| Subcriptions | 310 | - | - | - | 310 | 335 | |
| Other trading activities | £2,024 | - | - | - | £2,024 | £1,948 | |
| Total expended on all funds | £135,871 | £270 | - | - | £136,141 | £136,384 | |
Page 9
Notes to the financial report (continued)
| Balances | Transfers, | Balances | |||
|---|---|---|---|---|---|
| b/fwd | other gains | c/fwd | |||
| 01-Jan-23 | Income | Expenditure | and losses | 31-Dec-24 | |
| £ | £ | £ | £ | £ | |
| 4 Statement of funds | |||||
| Endowment Fund | |||||
| Knutsford Fund | 1,441 | - | - | 33 | 1,474 |
| Total Endowment | 1,441 | - | - | 33 | 1,474 |
| Restricted Funds | |||||
| Fabric | - | - | - | - | - |
| Total Restricted | - | - | - | - | - |
| Unrestricted Funds | |||||
| General funds | 20,705 | 128,008 | (135,871) | 482 | 13,324 |
| Total Unrestricted | 20,705 | 128,008 | (135,871) | 482 | 13,324 |
| Designated Funds | |||||
| Boiler | - | 8,940 | - | - | 8,940 |
| Choir | 100 | - | - | - | 100 |
| Churchyard Path | 482 | - | - | (482) | - |
| Flower Fund | 242 | 50 | (172) | - | 120 |
| Fabric | 5,177 | - | - | - | 5,177 |
| Churchyard Upkeep | 9,022 | 88 | (98) | - | 9,011 |
| Sound & Visual System | 10,874 | 5,000 | - | - | 15,874 |
| Total Designated | 25,896 | 14,078 | (270) | (482) | 39,221 |
| Total funds | 48,042 | 142,086 | (136,141) | 33 | 54,019 |
Page 10
Independent Examiner's Report to the PCC of All Salnts Church. Witley for the Year Ended 31st December 2024 This is my report to the Parothial Church Council of the Ecclesiastical Parish (PCC) of I Saints. Witley on the annual accounts for the year ended 31 &t December 2023 sel out on pages 3 to 10. Respectlve responsibilities of trust88s and examlner As the charTVs trustees, you a SponsIble for the preparation of the accounts in accordance wth the requirernents of the Charities Act 2011 {he Acr). I report in respect of my examination of the Trust'5 aG(x)unts Caled out under section 145 of the 2011 Act and in carying out my examination, I have followed all the applicable Directions gtven by the Charity Commission under section 145(5)(b) of the Act. Independent examinerfs ststement I have completed my examination. I confirm tt)at no material matters have Come to my attention in connection the examination which g(ves me cause to believe that in. any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act., or the accounts did not accord wth the a(zounting records" or the accounts did not comply with the applicable requirements oncEming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirernent that the accounts give a 'true and fairf view which is not a rnatter considered as part of an independent examination. Reginald V Webb FCA. FCW CGMA Cranleigh i•¢ebruary 2025