## 2024 ## Annual Report Windlesham Parochial Church Council Charity No: 1128098 **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 The Members of the Council present their report and accounts for the year ended 31 December 2024. **Independent Examiner:** Emmaus Accountants 377-399 London Road Camberley GU15 3HL P a g e i | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## REPORT OF THE PAROCHIAL CHURCH COUNCIL FOR THE YEAR ENDED 31ST DECEMBER 2024 ## Aim and Purposes St. John’s Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent, the Reverend Jonathan Hillman, 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 following: - St John’s Church & Link, Church Road, Windlesham, GU20 6BL. - And has an investment in: - 57 Poplar Avenue, Windlesham, GU20 6PW ## Objectives and Activities The PCC is committed to enabling as many people as possible to be part of the church in Windlesham. We believe that everybody is on a personal journey with God and, as a community, we strive to support that journey whether it is just starting or well established. Our desire is to build a firm foundation from which to grow God’s Kingdom through worship, prayer, teaching, fellowship and service. Our Mission statement, as the church in Windlesham, is: ## **LOVING GOD** . **ABOUT PEOPLE** . **FOR YOU** . This underpins all that we are and our desire is to create an environment where all can experience the tangible love of God in their lives. ## **LOVING GOD** ## **ABOUT PEOPLE** ## **FOR YOU** We believe in a **loving God** and We believe God’s caring We believe that God is **for you** that God’s love has been compassionate concern **about** whatever your life situation or explicitly shown to us through **people** has been revealed circumstance. We pray that His son Jesus Christ. We believe throughout history. We believe whether you are walking, that as the people of God we the church is **about people** just struggling or dancing through must show our **loving God** in and like you who are on journey of life that you will find St John's through all we say, think and do. discovery with God. to be a place **for you** . The Church of England’s vocation is and always has been to proclaim the good news of Jesus Christ afresh in each generation. The vision and strategy for the Church in the 2020s is an invitation to dioceses and parishes to examine and develop existing strategies and processes in the light of these ideas. The Vision is to provide a Church for the whole nation which is Jesus Christ centred; a Church that is simpler, humbler, bolder. There are three main priorities that the Church of England have identified: - To become a church of missionary disciples where all God’s people are free to live the Christian life, wherever we spend our time Sunday to Saturday. REPORT | P a g e ii **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 - To be a church where mixed ecology is the norm – where every person in England has access to an enriching and compelling community of faith by adding new churches and new forms of Church to our parishes, cathedrals, schools and chaplaincies. - To be a church that is younger and more diverse. Throughout 2024 our discussions and actions have been in the light of this Vision. It is a vision of a diverse, growing, intergenerational church at the heart of each community, working alongside our chaplaincies and schools in living and proclaiming the Good News of God in Jesus Christ with 3 related priorities that refresh and evolve the original vision: Growing Disciples; Growing Diversity; Growing Community. The PCC has spent time in 2024 reviewing the Church Development Plan, which is a key to the Parish Needs Process (PNP) - a diocesan wide initiative to help parishes focus on the diocesan vision and strategy of Transforming Church, Transforming Lives. The PCC maintains an overview of worship throughout the parish and holds a key role in ensuring our activities reach out to involve the many groups that live within our parish. Our services and worship put faith into practice through prayer and scripture, music and sacrament. When planning our activities for the year, we have considered the Charity Commission’s guidance on public benefit and the supplementary guidance on charities for the advancement of religion. In particular, we try to enable people to live out their faith in their everyday situations as part of our parish community. To facilitate this work, it is important that we maintain the fabric of the Church of St John the Baptist, The Link and St John’s Hall. The PCC also ensures that during the week and over the course of the year a wide range of worship services that our community find both beneficial and spiritually fulfilling are offered. ## Safeguarding and Inclusion Safeguarding and inclusion of children and adults continues to be a key aspect of St Johns and is something that must be taken seriously. Safeguarding is everybody’s responsibility, we all have a part to play to ensure that each member of our congregation is kept safe, is included and is lovingly supported. During 2024, the Parish Safeguarding Officer, Fiona Vernon, has continued to report to the PCC at each meeting by providing both written and oral reports. The Safeguarding Dashboard provides a continuous reminder of the minimum requirements and good practice that is required. All concerns raised in respect of children and adults are dealt with and documented electronically as required. All safeguarding issues are referred to the diocese within 24 hours, and the advice of the Diocesan Safeguarding Advisor is sought. We have continued to be mindful of the need for safe recruitment and safer working practices. Over the past year we have recruited one volunteer to the Children's Team and one volunteer to our Adult Team. Any new 'regulated activities' are discussed at PCC meetings and the requirement and timelines for risk assessments and safer recruitment are considered. All regular hirers of the Church and the Link have been reviewed by the PCC and have completed revised safeguarding documentation. New regular hirers of the church and the Link are highlighted at PCC meetings and a process is in place to ensure that they comply with our safeguarding practises or have their own in place. Our Safeguarding Team continues to ensure that safeguarding and inclusion is embedded into the culture of St Johns and together we led the Safeguarding Sunday service in November 2024. We have been focusing on the CofE National Safeguarding Standards, and we continue to explore culture, leadership and capacity and learning, supervision and support. A Safeguarding Survey focusing on these areas was conducted in January 2025 and the feedback received has been incorporated into an action plan and will shape the PCC focus meeting on Safeguarding on 7th June 2025. P a g e iii | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## Regular Worship, Teaching and Prayer Throughout the year our in-church Sunday offering continued to be available online via our YouTube channel. From the first part of the year, due to the challenge of resourcing 2 services at the same time, the Sunday morning services changed to a single Sunday gathering at 10.00 a.m. with an interim pattern of the music being led by the Worship Group and Choir on alternate Sundays. There was a meeting in January with the church membership which was followed by a period of time whereby the Ministry Leadership Team and PCC explored the options to move forward acknowledging the different forms of worship that allow us to deeply connect with God. In September a presentation was given to the Church membership on the options for worship on Sundays and consultation and feedback sought by the beginning of October. There followed a period of deep reflection by the Ministry Leadership Team and as a result the new service pattern to begin in January 2025 was announced. This was 10 a.m. services on the 2nd, 3rd, 4th and 5th Sundays of the month with a contemporary Morning Praise at 9.30 a.m. and Parish Communion with Choir at 11.15 a.m. on the first Sunday of the month, together with an afternoon communion service on the 2nd Sunday of the month. The Mid-week service continues to flourish and has a regular attendance. This year the Lent course was based on the book ‘From now on’ by Rachel Mann reflecting on the themes of faith, hope and redemption using ‘ _The Greatest Showman_ ’ and had a regular attendance. In September the Rector led a course with a group of church members ‘It’s Your Call’ to look at what their ‘SHAPE’ may be in terms of serving in our life together as a church and start discerning where their call may be to serve God by looking at **S** - Spiritual Gifts, **H** - Heart’s Desire, **A** - Abilities, **P** - Personality, **E** – Experience. More courses will be available in 2025. There was an Advent course ‘Light in the Darkness’, an Advent journey in the Gospel of John which had a regular attendance. Closer to God, led by Marcia Page has continued via Zoom on a monthly basis. As well as our regular services, we enable our community to engage with God at significant points of their journey through life, and we were able to walk through family joys and bereavement with many through the year: In 2024 there were 9 baptisms, 8 weddings and 25 funerals & memorials. At the end of 2024 there were 115 people on the Electoral Roll, 40 of whom were not resident within the Parish. ## Ministry Leadership Team & Parish Office The Ministry Leadership Team continues to work hard ensuring the delivery of Ministry across all areas of parish life. The PCC would like to give sincere thanks to the Ministry Leadership Team of the Rector, Revd. Jonathan Hillman; Pioneer Community Worker, Kate Howard; Honorary Priest Revd. Kate H; and Occasional Preacher Paul Howard for all their time, effort and immense work that they have put in to bring the services together - delivering, producing, recording and broadcasting - and for their leadership of the whole Church community. REPORT | P a g e iv **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 The PCC would also like to thank all those who have contributed in any and every way to maintain and enhance the life of our Church throughout 2024, and in particular to the Churchwardens Brian and Hannah for their hard work and leadership. The Parish Office team has been very busy over 2024, with demand increasing on bookings for the Link and Church. The Ministry Leadership Team and PCC would like to express their deepest thanks to Claire for her continued diligence and devotion to her work, often being the first point of contact to those in need of the Church services, and which enhances all facets of parish life. Pastoral work remains an area the Ministry Leadership Team prayerfully seek to further develop in support of the pastoral outreach at St John’s and thank Lesley Morris for the work that she undertook before stepping down in 2024 and Jane Jennings for taking on the role as Pastoral Assistant. ## Other Key Highlights and Updates from 2024 ## Buildings We need to be continually aware that our buildings represent a very public view of who we are as a church in our community, and what we do. Keeping them in good order and providing a warm welcome to all users is essential - our thanks go to all who make this possible: Steve Ciupak and the premises team, the gardening and cleaning teams. In addition to serving the needs of existing users the projects we have undertaken in the course of 2024 have ensured that our buildings remained fit for purpose during this last year. After more than 25 years, understandably, the Link's programme of repairs and replacements has reflected the age of this building, whilst the older Hall and Church continue to provide challenges that require constant attention. All the buildings show their age and provide our teams continual challenges. The priorities over the past year and what responses we have made are set out below, notwithstanding the fact that 2024 was also a year which included an 'Archdeacons Visitation' and so provided a useful and insightful review of the state of our premises and some insights as to the future priorities we should consider addressing. In addition to the usual maintenance activities during 2024 activities included: - Installation of a screen in the Almond room. - Flushing of and repairs to the underfloor heating system in the Link building. - Five-yearly electrical inspection, and subsequent remedial activities. - Archdeacons Visitation - Replacement of the audio mixer. - Net Zero Audit of the Church building Whilst this report covers 2024, inevitably some items do not fit neatly into calendar years and overlap. - Replacement of the stairlift. - Quotations for the replacement of the perimeter fencing and gates have been obtained. Further quotations are being sought with the hope that a full replacement will take place by the end of summer 2025. - The settlement issues in St John's Hall have seen some interesting and positive progress: Following a recent Architect visit to review the crack/settlement issues, which resulted in a clear recommendation that corrective action now needed to be taken. We decided to make a further, and perhaps final, attempt to engage the owner of the bank of trees from the adjoining property to gain some assistance in resolving the problems, and received a positive result with the offer of P a g e v | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 assistance to investigate and resolve the issues. We are hopeful that a programme of further investigation and the commencement of corrective action may soon commence with assistance of the tree owner. A trial investigation for the cause is shortly to commence and we will see where this leads us. Some more hopeful news? - The Boiler systems that power the heating and water processes continue to show their age and needed constant attention. Periodic repair and maintenance have been very much a priority for the premises team. It has certainly been a significant requirement over the last year. There will be important decisions to be taken over the continuing use of our existing system, and these will be guided by the outcomes from recent energy audits undertaken as part of the wider Church of England net-zero 2030 priority. More of this to come. ## 2025 has already been busy. - Following the Net Zero Audit of the Church building, a further audit of the Link and Hall took place, see comments above. - The electric piano/organ used in particular in our Thursday communion service in the Link, required replacement. This was done, and it was pleasing to note that the costs were met by the participants in that service. - Recently a section of plaster from the ceiling became detached and fell in the church. This has been reviewed by our church architect and a repair proposal has been submitted to the Diocese and is anticipated will be completed by the end of May 2025 in time for the summer wedding season to run without disruption. ## Brian Pickthall ## Churchwarden ## SJB Kids ## Junior Church Over the course of 2024 the Junior Church team grew in consistency so we were able to offer a more regular programme. This changed as we went through the year as the service pattern developed but settled by the end of the year. Our curriculum package continues to be of benefit and session planning has been easier and more consistent with it to help. The two age groups have grown in strength although numbers continue to be relatively low most weeks. We are in the process of planning and looking ahead to September 2025, we would like to be able to offer more age groups to meet the needs of our children, but this will not be possible without more volunteers, The Family Service on a Saturday proved successful, but we have paused this for the time being until we have embedded our other services and organised the necessary processes, such as food hygiene and teams, to allow us to run this ministry successfully. Our prayer request for 2025 is to see numbers of children and volunteers grow.. ## Ma’Mites The Ma’Mites group has maintained its popularity with around 25/30 families/carers attending each week. Many attendees come every week and are developing friendships and support networks through the group. We see some families filtering through to other sessions and groups but not as many as we would hope for. Our Prayer request for the next year is to be able to provide more opportunities for our families to integrate into the wider life of St John’s, including opportunities to explore their faiths. A big thanks to the team who faithfully set up each week on a Tuesday evening and enable this ministry to flourish. ## SJB Families ## Baptism Celebrations Last year we introduced having cake on a Baptism Sunday, both to remind us, as a church family, to celebrate every Baptism, but also to enable us to welcome the Baptismal families and their guests. A big REPORT | P a g e vi **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 thank you to all those who have made or provided cake. The Baptismal families have been very complimentary and they felt welcomed and a part of the St. John’s family. Our prayer request for next year continues to be to find other ways to celebrate with our Baptism families and further invite them into the family of St. John’s. If this is something that you feel like you could be involved in helping to shape then please do talk to Kate Howard. ## Schools work We have enjoyed working with some of our local schools this year and also being able to invite them to visit us for various sessions. Year 1 from Windlesham Village Infant School (WVIS) have been to visit St. John’s to learn about Easter and Remembrance and we went to them to conduct a Harvest assembly. The whole of WVIS came to St. John’s for their annual Christmas Service and we enjoyed welcoming some of the children and their parents for refreshments after the service. The choir at WVIS also took part in our Family Carols Service. This year we also enjoyed welcoming in a group from Fernways School for a session about Christmas. They heard the Christmas story and enjoyed making some decorations for our Christmas tree and to take home with them. It was great to have them visit and we look forward to having them come again. ## Community ## Dementia Cafe7 The Dementia Café has now been running every other Thursday afternoon for some 15 months, providing a safe space for local residents who have Dementia and their Carers. It has proved very popular with families at all stages of their journey, providing a relaxed space for them to chat with others who have similar experiences. We are grateful to the Church Members who volunteer to bake cakes, keep the tea and coffee topped up, and provide a warm welcome to our guests. The Christmas Afternoon was an especially happy and moving occasion as guests and volunteers alike shared family stories, told cracker jokes and sang carols over Christmas cake and mince pies. ## _Easter, Christmas and other Significant Events_ ## Easter ## _PANCAKE CAFÉ_ In 2024 the Pancake Café was during the school holidays so the event was busy throughout the afternoon with many people coming and staying for a while. It felt like there was a good mix of ages and having two rooms worked well. With this set us we were able to keep one room as a ‘sitting space’ with lots of tables and chairs and one room a ‘moving space’ with space for toys and movement. Attendees were from across the community and church family. As ever, a very big thank you to all those who cooked so many pancakes so well and welcomed visitors in . ## _AGAPE MEAL_ Very well attended and a lovely chance to share a meal together before the start of the Easter Weekend. More families able to attend because Easter was the first weekend of the school holidays so people were still around. ## _GOOD FRIDAY HOT CROSS BUN REFLECTION_ This year we launched a new service on the morning of Good Friday by expanding the Hot Cross Bun Reflection of the previous years into a full service. This service covered the whole Easter story but focussed on the events of Good Friday and uses hot cross buns to lead us through a reflection of Jesus’ death. It was well-attended by a cross-section of the community and Church family. After the service guests were invited to stay for refreshments and some simple Easter crafts. The egg trail was also set up outside. P a g e vii | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## _STATIONS OF THE CROSS_ We set up a more extensive Stations of the Cross display and advertised an open church day on Holy Saturday. This was well attended and received. The display was left up for a few days after Easter to allow more to visit and enjoy the display. ## _HOLY WEEK_ In-person Compline was offered through the week. On Easter Day we celebrated with a Dawn service, followed by bacon butties, and then had a celebratory Easter service at 10.00. ## Christmas ## _WREATH MAKING_ Another popular event, primarily attended this year by members of the wider community – some who had a previous relationship with St. John’s and some who had never attended anything before. We had around 60 attendees and other who were unable to make the evening but came to take greenery away to make a wreath at home. Many of the attendees have attended previously. The emails requesting a space started around the end of September and we had around 20 signed up by the end of October! For 2025 we will look at offering two dates and hope to grow a team around the event to help it run smoothly. ## _TODDLER PRAISE_ This year we ran one Toddler Praise Service during the week. It was fairly well attended, mostly by families that we had a previous relationship with. This is a service that would benefit from more services/targeted events throughout the year to build on existing relationships and make new ones. ## _CHRISTINGLE_ This year we held a Christingle service during the normal Sunday Gathering Service. This impacted the normal feel of a Christingle Service but it also provided an opportunity to celebrate Christmas and intentionally invite members of the community into a ‘normal’ Sunday morning gathering experience. Around 80 Christingles were made by a team of volunteers (with only a few sweets and marshmallows consumed in the process!) We have found it a challenge to find the perfect ‘slot’ for a Christingle service in previous years, but moving it around also allows a greater number to hear the message and meaning behind the Christingle. Overall, we raised a good amount for the charity, had some fun and didn’t set fire to anything, so a success all round! ## _FAMILY CAROLS_ This service was quieter than 2023, quite possibly due to only having one school choir able to attend this year. The service ran smoothly and many people stayed for refreshments afterwards as well. We found that there has been a shift in the songs and hymns that people recognised so will be looking at that for 2025. ## _COMMUNITY CAROLS_ This event remained in partnership with the Field of Remembrance Trust and Fieldhouse Coffee, to whom we give our thanks. We gathered in the Field of Remembrance car park to sing Christmas Carols led by St John’s Choir and to hear the Christmas Story, with refreshments supplied by Fieldhouse Coffee. This was well-attended by people from the whole community. ## _NINE LESSONS AND CAROLS_ The enhanced Christmas Choir once again led the traditional service of Nine Lessons and Carols in candlelight, which was also streamed online. REPORT | P a g e viii **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## _NATIVITY_ This service was very attended this year, with around 200 people. Many joined us for a bacon sandwich and pastries before the service and stayed for refreshments afterwards as well. This service is well attended by members of the community of all ages. It is always slightly chaotic, but lots of fun! We are very grateful for the support of the Hospitality and Coffee teams providing refreshments all year round and at many services and events. ## Holiday at Home In 2024 we had three film shows, one each term. For our summer week we had three activities, one day we took a big group to Rosie’s tea room near Hartley Wintney on a very warm afternoon, for a cream tea. This was enjoyed by everyone. Another day we had a musical afternoon, and sang a lot of old favourites, this was followed by afternoon tea. The last afternoon we had a film show. Our Christmassy afternoon was very successful and well attended, we had favourite carols, with their stories, as usual this was supported by the choir with Hannah playing the piano for us. We are planning similar activities this year. Sue, Chris, Corinne, Jane and Helen ## Charitable Giving The PCC has financially supported a number of charities throughout the year, Release International, Tearfund, Connect Counselling, Flame International and the Royal School of Church Music. We continue to support a child sponsored through Compassion UK, and give gifts of food to The Besom with emphasis at Harvest and Christmas, but also throughout the year from the collection box in the Link. ## Organisational Structure of PCC The PCC and Ministry Leadership Team have been working hard within the structure of the organisational management aspects of being church. This has been done in the light of the Vision for the Church of England in the 2020s, and the revitalisation of the Diocese of Guildford’s vision of ‘A Transforming Church, Transforming Lives’. SJB Groups set and oversee the Teams needed to support and facilitate the mission and to further the core work of the Group. All are oversighted by the PCC, Standing Committee and Ministry Leadership Team. It is our hope and prayer that SJB Groups, which are Christ-centred and Jesus-shaped, provide a simple, humble and bold structure that enables us to continue to grow the mission and ministry of St John’s. _The SJB Groups are:_ - Safeguarding and Inclusion - Sustainability - Premises, Building and Infrastructure P a g e ix | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 - Finance - Partnerships - Community Engagement - Hospitality and Events The PCC and Ministry Leadership Team would like to thank all members of the church for their continued support throughout the year that has enabled us, in so many ways, to continue to grow our mission and our ministry in the midst of a continuing changing landscape. We recognise and value every contribution that members of St John’s make to our life together and are deeply grateful for all that the members of the Church give in so many different ways. The commitment and dedication of our Church Wardens throughout 2024 have continued to inspire us. It is hoped that more volunteers will contribute time and energy from their broad spectrum of skills into any of the Teams detailed above and we ask for the prayers of our church family and wider community to open their hearts to offer support to the church community in this way. ## Windlesham Caring 2024 proved another solid year for the ‘new look’ Caring, starting with an ‘Away Day’ for the Committee and Co-ordinators. This, and the follow-up thereof, was the subject of a report to the PCC in September, which is copied in full below. ‘The Annual Report for 2023 foreshadowed a reappraisal of the Caring in the form of a Committee/ Coordinating Group Awayday in February, this took place as planned followed by the appointment of a Working Group to consider outcomes. The most urgent of these was that we needed to revamp our publicity and recruitment material. A new logo was designed that was incorporated in a sail banner in time to use at a Windlesham Fete stall in June along with posters and leaflets. Prepared in conjunction with the Rector, they follow similar design and ‘corporate style’ as the St. John’s publicity material, emphasising the Church’s key involvement in the scheme. A Safeguarding Training day was arranged in the Spring, ably led by Fiona Griffin, Church Safeguarding Officer, and was attended by some 20 volunteers. It is our intention that all volunteers in contact with clients should have appropriate training in this area (online, and/or in person, updated periodically as necessary) and we are well on the way to achieving this. We need to address, with the involvement of the Church leadership, the further recommendations that we hold a celebration marking 30 years of the current iteration of the Caring, also the question of the succession, 3 key roles on the Committee being held by members who have been ‘in situ’ the whole of that time. Since most of the roles in the Caring are now held by individuals without other significant links with the Church, including 2 Committee members, 2 further Coordinators and more than half of the volunteers, the future ‘ownership’ of the Scheme- and the greater interest/involvement of Church members- are now increasingly urgent matters to be considered.’ In the remaining 3 months of the year the recommendations were indeed further worked upon, with the ‘Celebration Day’ fixed for a date in February 2025 and detailed planning of the content started. As to the future leadership of the Caring, initial feelers have been put out and the need has begun to be highlighted within the Church membership, but so far, no definite offers have materialised. We ask for continuing prayerful consideration of this important issue within the Church. Plans are well advanced for a further Safeguarding Training Day to be led by Fiona Griffin, and we request those volunteers who have not yet had the benefit of this training to attend if possible. While online training is available there is really no substitute for the ‘in person’ option. REPORT | P a g e x **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 The number of jobs completed in 2024 exceeded that of 2023 by a considerable margin, and as always very warm thanks are extended to all our wonderful and hard-working volunteers. To conclude, a breakdown (most requests are for transport) is given below. Our accounts are included in the APCM report. Total: 327, made up of Medical 61%, Shopping 19.5%, Hair Appointments 4%, Other 15.5%. Larry Jennings Chairman 19[th] April 2025 ## Financial Review Most Income and Expenditure is transacted through the General Fund which is Unrestricted in how it can be used. Other income and expenditure arise in funds that are restricted in their use, and some repair costs are charged to the funds that are set up for specific purposes. The Accounts show a surplus of income over expenditure before investment gains/losses across all funds of £8,199 (2023 deficit £6,749). In addition, Net gain on investments was £5,975 (2023 £18,915). ## Total Income Total Income for the year was £199,247 compared with £191,627 in 2023. All our regular income comes from the continued generous support of members of our congregation, and we are thankful for their continued commitment to the Church. Link/Hall rental income continued to pick up in 2024. Whilst income levels have not yet reached prepandemic levels, we are continuing to see increases from this income stream and are hopeful that this trend continues. Sales of the Windlesham Magazine continue to create a healthy surplus. We are tremendously grateful to the Magazine team who work hard to create this publication for the community. Windlesham Caring is run by a dedicated committee and team of volunteers who work tirelessly to help members of our community. Further details can be found is a separate report dedicated to their work and their accounts are found in the annexes to the accounts. Grants for Church Property is the amount received from the Listed Places of Worship Grant Scheme (LPWGS). The LPWGS gives grants that cover the VAT incurred in making repairs to the fabric of listed buildings which are in use as places of worship. Investment Income showed small increase year on year. ## Total Expenditure Total Expenditure for the year was £207,446 (2023: £208,376). Our Parish Share, payable to the diocese, remains the most significant expenditure. It amounts to approximately 46% of expenditure costs and 48% of total income. Parish share is what every parish contributes to resource mission and ministry across the diocese and includes, amongst other things, a share of the employment and housing costs of local and diocesan clergy, administrative and legal costs and a contribution to the national church. Payroll costs were slightly higher in 2024 as would be expected as a result of inflationary pressures and increases in the National Minimum wage. P a g e xi | REPORT **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 Where possible the PCC uses designated and restricted funds against applicable expenditure. ## Cash and Investments Cash is held at Barclays Bank, with surplus funds on deposit but interest income is poor due to prevailing rates available. Longer term investments are held in CBF Church of England Investment funds. ## Mission Following a PCC decision charitable giving was reintroduced. ## Reserves We review the level of our reserves held, and the PCC is satisfied that the level of reserves held at 31st December 2024 is adequate. Free Unrestricted General Fund Reserves of £114,638 are considered suitable for present needs. Our Restricted Reserves of £269,226 are largely related to Property investments, and a smaller amount available for property repairs. ## Finance Team Robin Bateman Mark Mainwaring Sue Mainwaring (Caring) Ken Peterson (Magazine) Esther Westwood John Woods Grateful thanks go to these members of the finance team for their work on the accounts, budgets and all matters financial during the year. ## Administration Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation. ## Structure, Governance and Management PCC members are appointed as set out in the Church Representation Rules. At St. John’s the membership of the PCC consists of the incumbent (our rector), churchwardens, and members elected by those members of the congregation who are on the electoral roll of the church. All those who are regular attenders at 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 PCC are to be spent. The Members of the Council have assessed the major risks and created relevant Risk Assessments to which the Parochial Church Council is exposed. The PCC is satisfied that systems are in place to mitigate exposure to the major risks. REPORT | P a g e xii **2024 Report and Accounts for the Parochial Church Council of St John the Baptist, Windlesham** Charity No: 1128098 ## Administrative Information The Church of St John the Baptist is situated in Church Road, Windlesham. It is part of the Diocese of Guildford within the Church of England. The correspondence address is St John the Baptist, Church Road, Windlesham, GU20 6BL. The PCC is a body corporate (PCC Powers Measure 1956, Church Representation Rules 2022) and a charity registered with the Charity Commission (1128098). PCC members who have served during the reporting period are: |**Ex Ofcio members**:|||| |---|---|---|---| |Incumbent|Revd. Jonathan Hillman|(Chair)|| |Churchwardens|Hannah Taylor|(Lay Chair)|(from May 2022)| ||Brian Pickthall||(from May 2024)| |Honorary Priest|Revd. Kate Hillman||| |Parish Safeguarding Ofcer|Mrs Fiona Vernon||| |**Elected members:**|||| |Deanery Synod|Mr John Woods||(from Oct 2023)| ||Mrs Sandy Thorniley||(from July 2024)| ||Mrs Frances Dodson||(from July 2024)| |PCC members|Mrs Jane Jennings||(from April 2021)| ||Mrs Chris Sanderson||(from April 2024)| ||Mrs Sue Mainwaring||(from May 2022)| ||Mr Mark Mainwaring||(from Oct 2020)| ||Mr Steve Ciupak||(from May 2022)| ||Mr Paul Howard||(from April 2019)| ||Mr Ray Dodson||(from April 2024)| ||Fiona Burlinson||(from April 2022)| ||Judith Payne||(
from May 2023)| ||Corinne Martnez||(
from May 2023)| |**Co-opted members**|||| ||Kate Howard||(
from May 2023)| Approved by the PCC on 18th May 2025 and signed on their behalf by the Revd. Jonathan Hillman (PCC Chair) P a g e 13 | REPORT lorbath￿ Hilln ir- wirKlle￿M PCC The Parochlal Church Coun¢ll of Tho Eccleslastl￿l Parlsh of Wlndlesham Independent Examlnor's Report forthe year ended 31 De¢ember 2024 I report to the Trustees on my examinaion of the accounts of The Parochial Church Council ofThe Ecclesiastical Parish of Nndlesham for Ihe year ended 31 December 2024. Rosponsibilitles and basAs of report As the charty Trustees you are responsible for the preparation of the acctxrnts in accordance with the requirements of the Charibes Aca 2011 (Ihe Act?. I report in respect of my examinalion ofthe charty's accourts carried out under section 145 of the 2011 Act and in carrying out my examination I have follulved all of the apFAicable Directions given by Ihe Charlty Commisslon under section 145(5)Ib) of the Act. Independent examlnerfs statement I have complete(1 my examination. I confim that no m8terial matters have c￿e to my attention in connection with the ey2mination giving me cause to believe tha in any material respect: 1. accounkn'ng r￿ordS were not keFrt in resped ofthe ehanty as required by section 130 of the Act.. or 2 the accounts do not accord with those records,. or 3. the accounts do not comply wlth the applicable records conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2C(18 other than any requirement that the accounts give a ttrue and fair. Mew which is not a matter considered a5 part of an independent examination. I have no concems and have come across no other matters in connecaion with the examination to which attention should be dr￿n in this report in order to enable a proper understanding of the accounts lo be reached. Sarah Shearer FCA Emmaus Chartered Accountants 377-399 London Road Camberley Surrey GU15 3HL Date rrj J ty w r¢ c) 7Jm *> fvJ m co O ID ¢TJ ￿ * (n In ri or4* O¥ 10 mo a c Z5 T W Notes to the Accounts for the Year Ended 31st December 2024 l. Accounting Policies Windlesham Paiochia Church Council is a charity 6stslJished by th8 Parochial Church Councils (Powers) measu￿ 1956 as amended andthe chU￿h Repr9sgntstion Rulgs. The Parish is within the DiocgsgofGuildford. Arrniintinu fnniF•nt?nn The accounts have been prepared in aco)rdance with the Parochial Church Councifs goveming d￿U￿nt, the ChariliesAcl 2011 and°Accounting and Rerorting by Charitses.. StatementofRemnmended Practlceappli¢able to ¢harilies preparing their accounts in accordance wth the FinancAal Rewrting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The Parochial Church Council is a Public Benefit Entity as d8fined by FRS 102. The Parochial Church CounrAI has taken advantage of the provisions in the SORP for charitigs applwng FRS 102 Update Bulletin 1 not trj prepa￿ a Ststement ol Cash Fk)ws. The finanoal statements have departed from the Charities IA¢counts RetM)rtsl Regulations 2008 onty to the extent required to provide a true and fair view. This departure has involved following the Statèmgnl of Recomrnended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Pract￿ which is referred to in the Regulations whith has since been wthdrawn. The financial statements are prepared in slerfing. which is the functional currency of the Parochial Church Council. Monetary ar￿Unts in tw finandal statements are ff￿nded lo the nearest £. The financial stslements have t￿￿ prepared under the historical cost convention, nKMJified to rndude the rèvaluation of freehold properties and to indude investment Properties and certain financial instrum9nts at fair value. The principal accounting pdicies adopted are set below. At the lime of approving the financial ststements, the M8mbers of the Cwncil have a reasonable expectation that the Parochial Church Council has ad8quatè resources to conts.nue in operational existence for the foreseeable fLrture. Thus the Members of the Council continue to adopt the going ￿)cern ba515 of acc￿Jntlng in preparing the finanual statements. 1.3. Charitable Funds Unrestricted funds are aVaila￿e for use at the discretion ol the Membets of the Council in lurtherarKe of their charitable rtjiects'ves unless the fijnds have been designated for other pU￿oses. Restrlcted fund5 are subject to speufic conditions by dotK*rs as to how they may b& used. The purty)ses and uses of the restricted funds are sel c￿t in the notes to the financial statemfrnls. Endowment funds ar8 su*"gct to specific £X￿￿￿10nS by donors that the capital must bg maintsined by the Parochial Church GounrAI. 1.4. Income Income is reujgnised when the Par(thial Church Council is legally entitled lo il afterany performance condrfions have been met, the amounts can be measured reliably. and it is probable that inc￿8 will be received. Cash donations are rewnised on recwpt. Other donations are recognised once the Parochial Church Couwl has been notified of the donati￿, unless performance (x)nditions require deferral of the amount. Income tsx recoverable in relation to i￿)nati￿$ received und8rGiftAid or deed5 of cxjvenant is recognisgj atth8 time ofthe donation. 1.4 Inrnmp rnntil Legacies afe ￿CogniSed on receipt or otheTrvise rf the Par￿￿la1 Church Cotm¢il has be&n notified of an impending distribution. the amount is known, and receipt is tsxpected. If th6 amount is not known, the legacy is treated as a contingent a55et. PYnpnAI A liability is recxjgni￿1 when a legal or (x)nSIr￿ti¥e otlig8tion is idenlffjed. Expenses iThJud8 VAT where applicab¢e as the chadty cannot redaim it. Basic fir￿n0a1 liabilities, induding creditots and bank 108ns arg initially re¢(￿nised at transactSon price unless the arrangement ¢onstitirtes a fin8￿Ing tsansadion, where thedebt instrun*nt is measured at Ihe present value of the fvlure payments dIsC￿nted at a maiket rdte of Inte￿St FinarKxal liabilrtres clwffièd as payablè within one year are not anM)Ttsèd. Debt inslrutrwts arg subsequently (3rrigd at aM0￿Sed cost, using the effective inlerest rate method. Trade cHJilors arg Obligat￿nS to pay for goods or servus that have been acquired in the ordinary course of operations from supplier5. An*)unts payable are classFfied as current liabilities if payment is due wlhin one year or less. If not. they are presented as n￿-CurreTrt liat4litie& Trade creditors are rec￿J￿lSed initi*ly attransath'on Pri¢8 and subsequentty measur8d at amortised cost using the effective interest method. The PCC has maintenance responsibility for the cOr￿e￿Ied land and buildings and certain otlw benefice properties wthin the Parish. Chafrty Law stsles th81 benefice and ¢￿s￿rated propety are removed from the definition of charity for the purposes of the Charitie5 Act ar￿ therefor6 these assets are not induded in the rinancial statements and costs a￿0(￿ated with Ih8ir Mainl￿anCe ￿ improvement are written off in the year they are incurred. Various items of moveatAe church fvjmishings arg v￿8￿ in churchwardens for the use and benefit of the parishioners and cannot be disposed of without a faculty. These assgts are regard￿ as 'inalienable' property held on special tnjst on behalf of the PCC and are therefore not a(wunled forwithin the PCC'S acwunts. st John's Hall St John's Hall is built on land with no public ac£ess Ihere is a coven3nl ststing that the shall r￿t i used for any other purposes than as a srte for a Chur¢J) or Hall or for such purposes as may be ancillary Iherelo. Therefore we considei that this property has no ￿mM￿ClaI mwket valug. The Link The Link is built on18nd with no public ac￿$. 11 is attached at one end to the Church and al the olher end lo St John's Hall. There is a complicated ownership stnjcture of the land, between the Diwesan Board of Finance in trust for th8 PCC. th8 irtumbent for the time being. and the PCC. Therefore we consider that the property has no commercial market value. Equlpment Individual item5 with a purchase wice of under £5.000 are writtgn off in the year in wh￿h it is xquired. Fixed asset investrnents are inrtially measured at transaction price excluthng trans￿tL)n ¢x)sts, and are subsequenuy ffleasured at fair value at ga¢h repo￿￿9 date. Changès in fair valu9 aro recDJnised in net incom8]lexpenditurel for ￿ year. Transaction costs are expEnsed as incurred. Stocks are staled atthe lower ofcosl aThJ estimale(I selling price less coststo complete and sdl. Costo)mprises dSrect materials and, where applicable, direct labour costs and those overhead5 that have been incurred in bringing the sl(Kks to their present localion and condition. Items held for distribution al no or nominal consideraticm are measured at the lower of repknment LX)sl and cost. Net realisable value is Ihe estimated selling price less all eslimatwJ costs of ￿mPlaI10n and costs to be incLtrr8d in markettng. selling and distribution. 1.8. Cash And Cash Equivalents Cash and cash equivalents indude rash in hand, deposits h8Jd at call with banks, other short-tem liquid investments wlh original maturities ol three months or less. and bank overdrafts. Bank overdrafts are shown thin borrowings in currert liabilities. The Parothial Church Counul has deded to apply the provisiorts of Section 11 'Basic FinaThial Instruments, 8nd Section 12 '01her Financial Instruments Issues, of FRS 102 to all of its finanaal instrym6nts. Financial instruments are recognised in the Parochial Church Council's bala￿& shèet when thg Parochial Chur¢h COU￿11 becomes party lo the contractual provisiL￿S of the instrument. Financial assets and liabilities are offset, with net amounts presented in the financial st*gmenls, when there is a lègally onforceatAe rsght to sel off the rec(yJnised amounts and there is an inteniion lo setue on a net basps txto realise the asset arKI settle the IFability simuttaneously. Basi¢ financial assets Basic fina￿al assets. which indude debtors and rAsh and bank balan(*s, ar8 initi811y measured al tran￿tIon price including transaction costs and a￿ subsequendy carried at amortised cost using the effgctive interest meth(Kl unless the a￿angement constitutes a financing transaction, where transadion is ￿Easured al the present value of the ftthjre receipts discourrted al a market rate crf interest. Financiat assets classified as receivable within one year are not amortised. Baslc Ilnanclal Ilabilitles Basic finanoal liabilib'es, induding creditors ar￿ bank loars are initially rewjnisod at transactlon price unless the arrangement constitutes a fina￿1ng transacbon, wherethe debt instrumentis measured atthe present value of the future payments discounted at 8 market rale of interest. Financial liabilities cjassified as payable w(Ihin one year are not amortised. Debt instruments are SLFbsequently carri8d * arnO￿$ed ¢x)st, using the effective interest rate method. Trade creditors are obligab.ons to pay for goods or servrces that have been a(4uired in the ordinary course of ope￿tIOnS from suppliers. Amounts payable are dassffied as txjrrenl liats"lities rfpaymenl is due within one year less. If not, they are presented as r￿￿-CUrrent liatslities. Trade ¢￿ditorS are rewnised inttially al transaction rxice and subwuenuy measured at an￿tised cost using the eff8ctivè interBst r￿et￿￿J. Derecognition of financial liabillti8S Financi81 liabilib'es are dereC￿JnLSed when the Paroclyal Church Council's contractual 0b1tgatic￿S expire or are discharged or cancelled. 1.10. Employee BeneFIts The cost of any unused hdiday enb"Ilement 15 rwised in the peric*J in which the employ9e'5 serv￿eS are recaved. Termination benefits are recognised immediately as an expense when the Parochial Church Council is demonstrably committed to temiinate th& employment of an e￿￿loYee or to provide temiination benefrts. Payments to defir￿ o¥Jrthbulton retirement ￿efit SChen￿S a￿ charged 85 an expense as they fall due. Rentals payable urKter operatir4J leases, including any lease incentives received, are charged lo ino)me on a straight line basis over the term of the relevant lease. In the application of the Pa￿￿h181 Church Council's xcounling policies. the Memt*rs of th& Counul are required lo make judgemerts, estimates and assumptirms about the carrying amount of assets and liaL¥lities that are not readily apparent fr(Nn other sources. The eslimales and associalwj assumptK)n$ S￿ basd on hislorical experience and other factors that a￿ ￿nsidered trj be relevant. Acbjal results may differ frtxn these estimates. The estimates and underfying assumpb.ons ar8 r8Vt8W￿ on an on-going basis. Revisions to a¢xx)unling estimate5 a￿ recogrrisèd in the period in which the estimate is ￿￿Se￿ where the rewsion affects only that period. or in the per¥)d of the revision arxl future periods where the rewsion affects LK)th current and futu iiods. oo U￿ ID ro ¢h O Tr) u oo to C o w r LL ty O ? YJ •r Ira¥nl ¥¥23 2¢ 3UW14 E￿ty￿4￿l01n q748 ?5￿1 61741 75 138.f 7S.B 158.fa> hnRÈ¥¥1L￿d tosr￿￿ 2ty.2S) Loii ILJ41 43.Z76 13.6581 39.618 10.424 1612 741 IL9451 1418 7.627 L751 13. 4,￿7 Wlthhllmfarfr* 747 1.492 278840 io Cknhbhldotln 1973 F4w Wdltlrorn￿&W￿￿rtyifft￿*trn•Tht. CLTrvndyE1346lY)lirdth￿rÈ￿1u*1lQn1t aVI¥I8)1slrN45￿dITr￿PCfSe4￿￿￿wsthl1tsn￿R￿￿I{rnElslE5T￿￿ OyTrRe5thtknFLThlls J'm5tyS is i p•iffj B•1•￿*¥t B41•nre VJ1￿ E¥vthuQ WZ4 Ey•Erdth 3yi7124 Futhp/AV PropeTtyftYwlts AF￿0￿d v8rc4¥n 2.74*) IOXK 97.$3S 3aOY6 1740 Il7 14A32 IIL967 21569 3011 I164 975 3Q133 165911 &¥Mu￿ted1￿a￿4rE SEfLp1(T￿Iqkn￿l1¥•￿p0$eÉ.' th5s ylll bp•wUailo tott*¢wal {L￿whonthèIn￿sthl￿n¢1•r•XId. Tq51rfcfwl Fw&XQ3 Aw&2423 Totr11021 FLhrn¥1024 Fwts1014 FL•*20M Thd2024 9Q 249.169 a39.669 327 99.121 64790 165 li 345.644 201131 &MMntA%s•tsl IU4t41t15EsI LlJ.L16 114630 163 Tr• •re M*dridoM￿0 rd4tsdFqrtytrnr¢JKUrn5 Th?￿c￿S4 ttr*Ros•15r*Elst•iT￿￿tW￿Qym• VVF•rryihP(*rA*fwwirdÈstrAfft.ThÈlrAnls 15.IX Is ￿51￿.A5 •s1rt I{<￿1L￿￿. Thereststered charityjonathan Polv*hdereportstotheCharity CornmbS5ion In accordan¢ewith the requirernentsfrtr itS5i2& Asthe8roup issrnall.therels no requlrement In lawto produceconsolldated accounts. Theassetsof thecharityare not thereforelncluded wlthln theaccountsofthePCC. Detallsofthe Parochial Chur¢h Council'ssubsdiarie5JJt 31 DeEEmb¥2024 areasfollows.. The Parochial Church CouTrcll 15thesoletrust*of thewstered charityjonathan Pol¢whe>e number277176. % Tr*ld N•Tr• olund•rtakln8 R•tsered aThce N*ure ofbusiness aa550f shwes held Dir•ct Jonathan Polewhele Bene￿cIal interest in an control of reg15tered charity nurnbw 277176 UK Charity loo.00 The ag8regatetapltal and reser¥e5andthe reyjlt fDrtheyear ofsubssdiarie5excluded from coTrsolidatio was a5follows: N*n• ofundertainl Tplusl(Defitltl Cap￿[ Reser¥*s Jonathan POI￿here number 277176 25,000 The Investrnentsln subddlarles arestatèl at C05t. asthweisno Identifiablecost a550rlatedwith Jonathan Polewhele regSstered charlty numbw277176, thereisno cost on thea¢¢ountsof thePCC. ndlture 2024 G*)eral Dtsl8na Re¢ritted 2024 Z023 REgul•rGrfI *Wded &vln8 GrftAid Offertory Oneoff Dos)*iofts&Appeals Grants{Li￿￿ placeofworshlp S¢hemel Windle5ham Carinx 99.450 26,661 4,283 8.995 1,020 99.450 16,661 4,283 B,995 1,020 1,711 142,120 101,397 25.619 5,016 2,531 5,129 2,325 142,017 1.711 1.711 14Q,409 CharftobleActl¥l￿es LinkRwtal income Feesfof wedd￿nIs& FuneTas Events-Pdults& familie Ma'mite5 Ma8a2ine Traldcraft rtall 20.111 725 2,157 zo.jii 6.725 2,157 1,751 17,881 si 48,677 15,957 4,675 Z135 X41 17,742 323 41573 1,751 17,B81 51 t16.925 1.751 Banklntere5t CCLADiwdends 1,946 5,495 7.440 I,oii 2.956 5,495 8.451 7,038 I,oii 7,038 Totsl Income 194 774 4.473 199.Z47 J91628 char1tsb1e&￿ Ch•rii¥ P*tnths Compassi¢n childsponshotship 4,773 384 5.157 4.773 384 5.157 353 3S3 WO￿oftheChUrch Padsh thare Mlnistrycost5 M4èlne¢osts Tr31dcr3ftstall coas My'mite5*p•)ses Wlftdlsham Carlns 95,561 21.126 12.960 19 95,561 27,467 12.960 19 1034 1,558 139.599 93,518 34,580 12,768 3Z2 1,945 1,492 144.625 2.740 2.034 1,558 ?.191 129.666 1740 pro￿rty Linkrunningcost5lsalarie5. £laATrin& ￿l11t1￿ rep81ts1 Linkmalorropars F3brlc Fund Church 8uildin¥cost5lUtilitie5. Insur￿C¢ repalr4 8xd4DI 13.221 13.223 13,770 1284 12,962 Z8.OJ5 546 3,112 3,658 14,057 27.278 17.170 31J,936 Admlnlstratlon 5818rie5& penslons Genoral ￿rnin cost5 ITCostslincludiftgnewcompirters Finaniechar8e51includlJ)86ivlnB5tatlon c¥dmachlnel PrOf￿lon￿fee5 Independent Exanlner 18,133 5.631 2.510 1.595 1.725 1,560 31 J54 18,133 5.631 2,510 1.595 2,325 1.560 31.754 15.412 11,642 697 $94 6,084 954 35,383 600 Totd e nditure 195.255 3J40 IOM51 207,446 208.376 N¥8ansl1los￿)On In￿ments 5,975 5.975 18,915 Su ftclt 78 224 2,167 WINDLESHAM CARING YEAR ENDED 31 DE￿MBER 2024 INC(hME EXPENDITURE ACC(XINT 2024 2023 INCO tX)natioM frorn dients 1,499. 1,125.05 OONATION TO COfv*thJNrrY It1￿lATIVEs Defibrillator tralnlng- surpl*Js refunded 21L81 15CKI.00 EXpEND￿RE Voiunteers, expenses Telephone lsne rental Subscriptions ReBulatory matters ststt￿eryand Advertising Rebranding Nthorking actI￿tIeS 8ank Charges1£98.32 relmbursed by PCC12023 1412.741 1323.581 124.00) 191.641 157.111 1490.561 1158.50) 1395.301 1312.241 124.001 114.991 {24.231 11558.tsl 770.76 {DEFicffl /suRPLUS OF INCOME OVER EXpEND￿URE IN THE YEAR 152.68 145.71 BALAN￿ SHE￿ AT 31 DECEMBER 2024 2024 2023 ASSETS Cash at Bank Petty Cash 4809.55 3.15 5,712.70 9&32 4,511.77 949.70 5,461.47 196.87 L*btors LIA8ILrriES Creditors and accruals 180.wl 180.001 ASSETS 5 731.02 5 578.34 RESERVES Opening balance at l January SuryAus for year 5.578.34 152.68 5,724.05 1145.ni aosing balance at 31 E*cember 5 731.02 78.34 The Parochlal Church Coun¢ll of Tho Eccleslastl￿l Parlsh of Wlndlesham Independent Examlnor's Report forthe year ended 31 De¢ember 2024 I report to the Trustees on my examinaion of the accounts of The Parochial Church Council ofThe Ecclesiastical Parish of Nndlesham for Ihe year ended 31 December 2024. Rosponsibilitles and basAs of report As the charty Trustees you are responsible for the preparation of the acctxrnts in accordance with the requirements of the Charibes Aca 2011 (Ihe Act?. I report in respect of my examinalion ofthe charty's accourts carried out under section 145 of the 2011 Act and in carrying out my examination I have follulved all of the apFAicable Directions given by Ihe Charlty Commisslon under section 145(5)Ib) of the Act. Independent examlnerfs statement I have complete(1 my examination. I confim that no m8terial matters have c￿e to my attention in connection with the ey2mination giving me cause to believe tha in any material respect: 1. accounkn'ng r￿ordS were not keFrt in resped ofthe ehanty as required by section 130 of the Act.. or 2 the accounts do not accord with those records,. or 3. the accounts do not comply wlth the applicable records conceming the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2C(18 other than any requirement that the accounts give a ttrue and fair. Mew which is not a matter considered a5 part of an independent examination. I have no concems and have come across no other matters in connecaion with the examination to which attention should be dr￿n in this report in order to enable a proper understanding of the accounts lo be reached. Sarah Shearer FCA Emmaus Chartered Accountants 377-399 London Road Camberley Surrey GU15 3HL Date rrj J ty w r¢ c) 7Jm *> fvJ m co O ID ¢TJ ￿ * (n In ri or4* O¥ 10 mo a c Z5 T W Notes to the Accounts for the Year Ended 31st December 2024 l. Accounting Policies Windlesham Paiochia Church Council is a charity 6stslJished by th8 Parochial Church Councils (Powers) measu￿ 1956 as amended andthe chU￿h Repr9sgntstion Rulgs. The Parish is within the DiocgsgofGuildford. Arrniintinu fnniF•nt?nn The accounts have been prepared in aco)rdance with the Parochial Church Councifs goveming d￿U￿nt, the ChariliesAcl 2011 and°Accounting and Rerorting by Charitses.. StatementofRemnmended Practlceappli¢able to ¢harilies preparing their accounts in accordance wth the FinancAal Rewrting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective 1 January 20191. The Parochial Church Council is a Public Benefit Entity as d8fined by FRS 102. The Parochial Church CounrAI has taken advantage of the provisions in the SORP for charitigs applwng FRS 102 Update Bulletin 1 not trj prepa￿ a Ststement ol Cash Fk)ws. The finanoal statements have departed from the Charities IA¢counts RetM)rtsl Regulations 2008 onty to the extent required to provide a true and fair view. This departure has involved following the Statèmgnl of Recomrnended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Pract￿ which is referred to in the Regulations whith has since been wthdrawn. The financial statements are prepared in slerfing. which is the functional currency of the Parochial Church Council. Monetary ar￿Unts in tw finandal statements are ff￿nded lo the nearest £. The financial stslements have t￿￿ prepared under the historical cost convention, nKMJified to rndude the rèvaluation of freehold properties and to indude investment Properties and certain financial instrum9nts at fair value. The principal accounting pdicies adopted are set below. At the lime of approving the financial ststements, the M8mbers of the Cwncil have a reasonable expectation that the Parochial Church Council has ad8quatè resources to conts.nue in operational existence for the foreseeable fLrture. Thus the Members of the Council continue to adopt the going ￿)cern ba515 of acc￿Jntlng in preparing the finanual statements. 1.3. Charitable Funds Unrestricted funds are aVaila￿e for use at the discretion ol the Membets of the Council in lurtherarKe of their charitable rtjiects'ves unless the fijnds have been designated for other pU￿oses. Restrlcted fund5 are subject to speufic conditions by dotK*rs as to how they may b& used. The purty)ses and uses of the restricted funds are sel c￿t in the notes to the financial statemfrnls. Endowment funds ar8 su*"gct to specific £X￿￿￿10nS by donors that the capital must bg maintsined by the Parochial Church GounrAI. 1.4. Income Income is reujgnised when the Par(thial Church Council is legally entitled lo il afterany performance condrfions have been met, the amounts can be measured reliably. and it is probable that inc￿8 will be received. Cash donations are rewnised on recwpt. Other donations are recognised once the Parochial Church Couwl has been notified of the donati￿, unless performance (x)nditions require deferral of the amount. Income tsx recoverable in relation to i￿)nati￿$ received und8rGiftAid or deed5 of cxjvenant is recognisgj atth8 time ofthe donation. 1.4 Inrnmp rnntil Legacies afe ￿CogniSed on receipt or otheTrvise rf the Par￿￿la1 Church Cotm¢il has be&n notified of an impending distribution. the amount is known, and receipt is tsxpected. If th6 amount is not known, the legacy is treated as a contingent a55et. PYnpnAI A liability is recxjgni￿1 when a legal or (x)nSIr￿ti¥e otlig8tion is idenlffjed. Expenses iThJud8 VAT where applicab¢e as the chadty cannot redaim it. Basic fir￿n0a1 liabilities, induding creditots and bank 108ns arg initially re¢(￿nised at transactSon price unless the arrangement ¢onstitirtes a fin8￿Ing tsansadion, where thedebt instrun*nt is measured at Ihe present value of the fvlure payments dIsC￿nted at a maiket rdte of Inte￿St FinarKxal liabilrtres clwffièd as payablè within one year are not anM)Ttsèd. Debt inslrutrwts arg subsequently (3rrigd at aM0￿Sed cost, using the effective inlerest rate method. Trade cHJilors arg Obligat￿nS to pay for goods or servus that have been acquired in the ordinary course of operations from supplier5. An*)unts payable are classFfied as current liabilities if payment is due wlhin one year or less. If not. they are presented as n￿-CurreTrt liat4litie& Trade creditors are rec￿J￿lSed initi*ly attransath'on Pri¢8 and subsequentty measur8d at amortised cost using the effective interest method. The PCC has maintenance responsibility for the cOr￿e￿Ied land and buildings and certain otlw benefice properties wthin the Parish. Chafrty Law stsles th81 benefice and ¢￿s￿rated propety are removed from the definition of charity for the purposes of the Charitie5 Act ar￿ therefor6 these assets are not induded in the rinancial statements and costs a￿0(￿ated with Ih8ir Mainl￿anCe ￿ improvement are written off in the year they are incurred. Various items of moveatAe church fvjmishings arg v￿8￿ in churchwardens for the use and benefit of the parishioners and cannot be disposed of without a faculty. These assgts are regard￿ as 'inalienable' property held on special tnjst on behalf of the PCC and are therefore not a(wunled forwithin the PCC'S acwunts. st John's Hall St John's Hall is built on land with no public ac£ess Ihere is a coven3nl ststing that the shall r￿t i used for any other purposes than as a srte for a Chur¢J) or Hall or for such purposes as may be ancillary Iherelo. Therefore we considei that this property has no ￿mM￿ClaI mwket valug. The Link The Link is built on18nd with no public ac￿$. 11 is attached at one end to the Church and al the olher end lo St John's Hall. There is a complicated ownership stnjcture of the land, between the Diwesan Board of Finance in trust for th8 PCC. th8 irtumbent for the time being. and the PCC. Therefore we consider that the property has no commercial market value. Equlpment Individual item5 with a purchase wice of under £5.000 are writtgn off in the year in wh￿h it is xquired. Fixed asset investrnents are inrtially measured at transaction price excluthng trans￿tL)n ¢x)sts, and are subsequenuy ffleasured at fair value at ga¢h repo￿￿9 date. Changès in fair valu9 aro recDJnised in net incom8]lexpenditurel for ￿ year. Transaction costs are expEnsed as incurred. Stocks are staled atthe lower ofcosl aThJ estimale(I selling price less coststo complete and sdl. Costo)mprises dSrect materials and, where applicable, direct labour costs and those overhead5 that have been incurred in bringing the sl(Kks to their present localion and condition. Items held for distribution al no or nominal consideraticm are measured at the lower of repknment LX)sl and cost. Net realisable value is Ihe estimated selling price less all eslimatwJ costs of ￿mPlaI10n and costs to be incLtrr8d in markettng. selling and distribution. 1.8. Cash And Cash Equivalents Cash and cash equivalents indude rash in hand, deposits h8Jd at call with banks, other short-tem liquid investments wlh original maturities ol three months or less. and bank overdrafts. Bank overdrafts are shown thin borrowings in currert liabilities. The Parothial Church Counul has deded to apply the provisiorts of Section 11 'Basic FinaThial Instruments, 8nd Section 12 '01her Financial Instruments Issues, of FRS 102 to all of its finanaal instrym6nts. Financial instruments are recognised in the Parochial Church Council's bala￿& shèet when thg Parochial Chur¢h COU￿11 becomes party lo the contractual provisiL￿S of the instrument. Financial assets and liabilities are offset, with net amounts presented in the financial st*gmenls, when there is a lègally onforceatAe rsght to sel off the rec(yJnised amounts and there is an inteniion lo setue on a net basps txto realise the asset arKI settle the IFability simuttaneously. Basi¢ financial assets Basic fina￿al assets. which indude debtors and rAsh and bank balan(*s, ar8 initi811y measured al tran￿tIon price including transaction costs and a￿ subsequendy carried at amortised cost using the effgctive interest meth(Kl unless the a￿angement constitutes a financing transaction, where transadion is ￿Easured al the present value of the ftthjre receipts discourrted al a market rate crf interest. Financiat assets classified as receivable within one year are not amortised. Baslc Ilnanclal Ilabilitles Basic finanoal liabilib'es, induding creditors ar￿ bank loars are initially rewjnisod at transactlon price unless the arrangement constitutes a fina￿1ng transacbon, wherethe debt instrumentis measured atthe present value of the future payments discounted at 8 market rale of interest. Financial liabilities cjassified as payable w(Ihin one year are not amortised. Debt instruments are SLFbsequently carri8d * arnO￿$ed ¢x)st, using the effective interest rate method. Trade creditors are obligab.ons to pay for goods or servrces that have been a(4uired in the ordinary course of ope￿tIOnS from suppliers. Amounts payable are dassffied as txjrrenl liats"lities rfpaymenl is due within one year less. If not, they are presented as r￿￿-CUrrent liatslities. Trade ¢￿ditorS are rewnised inttially al transaction rxice and subwuenuy measured at an￿tised cost using the eff8ctivè interBst r￿et￿￿J. Derecognition of financial liabillti8S Financi81 liabilib'es are dereC￿JnLSed when the Paroclyal Church Council's contractual 0b1tgatic￿S expire or are discharged or cancelled. 1.10. Employee BeneFIts The cost of any unused hdiday enb"Ilement 15 rwised in the peric*J in which the employ9e'5 serv￿eS are recaved. Termination benefits are recognised immediately as an expense when the Parochial Church Council is demonstrably committed to temiinate th& employment of an e￿￿loYee or to provide temiination benefrts. Payments to defir￿ o¥Jrthbulton retirement ￿efit SChen￿S a￿ charged 85 an expense as they fall due. Rentals payable urKter operatir4J leases, including any lease incentives received, are charged lo ino)me on a straight line basis over the term of the relevant lease. In the application of the Pa￿￿h181 Church Council's xcounling policies. the Memt*rs of th& Counul are required lo make judgemerts, estimates and assumptirms about the carrying amount of assets and liaL¥lities that are not readily apparent fr(Nn other sources. The eslimales and associalwj assumptK)n$ S￿ basd on hislorical experience and other factors that a￿ ￿nsidered trj be relevant. Acbjal results may differ frtxn these estimates. The estimates and underfying assumpb.ons ar8 r8Vt8W￿ on an on-going basis. Revisions to a¢xx)unling estimate5 a￿ recogrrisèd in the period in which the estimate is ￿￿Se￿ where the rewsion affects only that period. or in the per¥)d of the revision arxl future periods where the rewsion affects LK)th current and futu iiods. oo U￿ ID ro ¢h O Tr) u oo to C o w r LL ty O ? YJ •r Ira¥nl ¥¥23 2¢ 3UW14 E￿ty￿4￿l01n q748 ?5￿1 61741 75 138.f 7S.B 158.fa> hnRÈ¥¥1L￿d tosr￿￿ 2ty.2S) Loii ILJ41 43.Z76 13.6581 39.618 10.424 1612 741 IL9451 1418 7.627 L751 13. 4,￿7 Wlthhllmfarfr* 747 1.492 278840 io Cknhbhldotln 1973 F4w Wdltlrorn￿&W￿￿rtyifft￿*trn•Tht. CLTrvndyE1346lY)lirdth￿rÈ￿1u*1lQn1t aVI¥I8)1slrN45￿dITr￿PCfSe4￿￿￿wsthl1tsn￿R￿￿I{rnElslE5T￿￿ OyTrRe5thtknFLThlls J'm5tyS is i p•iffj B•1•￿*¥t B41•nre VJ1￿ E¥vthuQ WZ4 Ey•Erdth 3yi7124 Futhp/AV PropeTtyftYwlts AF￿0￿d v8rc4¥n 2.74*) IOXK 97.$3S 3aOY6 1740 Il7 14A32 IIL967 21569 3011 I164 975 3Q133 165911 &¥Mu￿ted1￿a￿4rE SEfLp1(T￿Iqkn￿l1¥•￿p0$eÉ.' th5s ylll bp•wUailo tott*¢wal {L￿whonthèIn￿sthl￿n¢1•r•XId. Tq51rfcfwl Fw&XQ3 Aw&2423 Totr11021 FLhrn¥1024 Fwts1014 FL•*20M Thd2024 9Q 249.169 a39.669 327 99.121 64790 165 li 345.644 201131 &MMntA%s•tsl IU4t41t15EsI LlJ.L16 114630 163 Tr• •re M*dridoM￿0 rd4tsdFqrtytrnr¢JKUrn5 Th?￿c￿S4 ttr*Ros•15r*Elst•iT￿￿tW￿Qym• VVF•rryihP(*rA*fwwirdÈstrAfft.ThÈlrAnls 15.IX Is ￿51￿.A5 •s1rt I{<￿1L￿￿. Thereststered charityjonathan Polv*hdereportstotheCharity CornmbS5ion In accordan¢ewith the requirernentsfrtr itS5i2& Asthe8roup issrnall.therels no requlrement In lawto produceconsolldated accounts. Theassetsof thecharityare not thereforelncluded wlthln theaccountsofthePCC. Detallsofthe Parochial Chur¢h Council'ssubsdiarie5JJt 31 DeEEmb¥2024 areasfollows.. The Parochial Church CouTrcll 15thesoletrust*of thewstered charityjonathan Pol¢whe>e number277176. % Tr*ld N•Tr• olund•rtakln8 R•tsered aThce N*ure ofbusiness aa550f shwes held Dir•ct Jonathan Polewhele Bene￿cIal interest in an control of reg15tered charity nurnbw 277176 UK Charity loo.00 The ag8regatetapltal and reser¥e5andthe reyjlt fDrtheyear ofsubssdiarie5excluded from coTrsolidatio was a5follows: N*n• ofundertainl Tplusl(Defitltl Cap￿[ Reser¥*s Jonathan POI￿here number 277176 25,000 The Investrnentsln subddlarles arestatèl at C05t. asthweisno Identifiablecost a550rlatedwith Jonathan Polewhele regSstered charlty numbw277176, thereisno cost on thea¢¢ountsof thePCC. ndlture 2024 G*)eral Dtsl8na Re¢ritted 2024 Z023 REgul•rGrfI *Wded &vln8 GrftAid Offertory Oneoff Dos)*iofts&Appeals Grants{Li￿￿ placeofworshlp S¢hemel Windle5ham Carinx 99.450 26,661 4,283 8.995 1,020 99.450 16,661 4,283 B,995 1,020 1,711 142,120 101,397 25.619 5,016 2,531 5,129 2,325 142,017 1.711 1.711 14Q,409 CharftobleActl¥l￿es LinkRwtal income Feesfof wedd￿nIs& FuneTas Events-Pdults& familie Ma'mite5 Ma8a2ine Traldcraft rtall 20.111 725 2,157 zo.jii 6.725 2,157 1,751 17,881 si 48,677 15,957 4,675 Z135 X41 17,742 323 41573 1,751 17,B81 51 t16.925 1.751 Banklntere5t CCLADiwdends 1,946 5,495 7.440 I,oii 2.956 5,495 8.451 7,038 I,oii 7,038 Totsl Income 194 774 4.473 199.Z47 J91628 char1tsb1e&￿ Ch•rii¥ P*tnths Compassi¢n childsponshotship 4,773 384 5.157 4.773 384 5.157 353 3S3 WO￿oftheChUrch Padsh thare Mlnistrycost5 M4èlne¢osts Tr31dcr3ftstall coas My'mite5*p•)ses Wlftdlsham Carlns 95,561 21.126 12.960 19 95,561 27,467 12.960 19 1034 1,558 139.599 93,518 34,580 12,768 3Z2 1,945 1,492 144.625 2.740 2.034 1,558 ?.191 129.666 1740 pro￿rty Linkrunningcost5lsalarie5. £laATrin& ￿l11t1￿ rep81ts1 Linkmalorropars F3brlc Fund Church 8uildin¥cost5lUtilitie5. Insur￿C¢ repalr4 8xd4DI 13.221 13.223 13,770 1284 12,962 Z8.OJ5 546 3,112 3,658 14,057 27.278 17.170 31J,936 Admlnlstratlon 5818rie5& penslons Genoral ￿rnin cost5 ITCostslincludiftgnewcompirters Finaniechar8e51includlJ)86ivlnB5tatlon c¥dmachlnel PrOf￿lon￿fee5 Independent Exanlner 18,133 5.631 2.510 1.595 1.725 1,560 31 J54 18,133 5.631 2,510 1.595 2,325 1.560 31.754 15.412 11,642 697 $94 6,084 954 35,383 600 Totd e nditure 195.255 3J40 IOM51 207,446 208.376 N¥8ansl1los￿)On In￿ments 5,975 5.975 18,915 Su ftclt 78 224 2,167 WINDLESHAM CARING YEAR ENDED 31 DE￿MBER 2024 INC(hME EXPENDITURE ACC(XINT 2024 2023 INCO tX)natioM frorn dients 1,499. 1,125.05 OONATION TO COfv*thJNrrY It1￿lATIVEs Defibrillator tralnlng- surpl*Js refunded 21L81 15CKI.00 EXpEND￿RE Voiunteers, expenses Telephone lsne rental Subscriptions ReBulatory matters ststt￿eryand Advertising Rebranding Nthorking actI￿tIeS 8ank Charges1£98.32 relmbursed by PCC12023 1412.741 1323.581 124.00) 191.641 157.111 1490.561 1158.50) 1395.301 1312.241 124.001 114.991 {24.231 11558.tsl 770.76 {DEFicffl /suRPLUS OF INCOME OVER EXpEND￿URE IN THE YEAR 152.68 145.71 BALAN￿ SHE￿ AT 31 DECEMBER 2024 2024 2023 ASSETS Cash at Bank Petty Cash 4809.55 3.15 5,712.70 9&32 4,511.77 949.70 5,461.47 196.87 L*btors LIA8ILrriES Creditors and accruals 180.wl 180.001 ASSETS 5 731.02 5 578.34 RESERVES Opening balance at l January SuryAus for year 5.578.34 152.68 5,724.05 1145.ni aosing balance at 31 E*cember 5 731.02 78.34