Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF 2023 Report and Accounts for the Parochial Church Council of St Andrew's Church, Oxshott St Andrews rnwina & Serving Aim and purposes St Andrews Parochial Church Council (PCC) has the responsibility of cooperating with the incumbent 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 St Andrew's Church and its ancillary buildings, at Oakshade Road, Oxshott. Objectives and activities The PCC'S prirnary objective is the promotion of the Gospel of our Lord jesus Christ according to the doctrines and practices of the Church of England. Our agreed Vision for St Andrew's is that we are called to be 'Followers of jesus Christ, growing in faith and number and serving the community., 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. Our ministry ha5 focussed on worship, prayer, mission, fellowship. discipleship and active engagement and support for the local community- To facilitate these activities, it is important that we maintain the fabric of the church and its current associated buildings. During the year, we have made significant progress in plans to refurbish our ancillary buildings,. completion of the worK expected in 2024, will greatly enhance our ability to serve. Achievements and performance From February 2023 our Vicar, the incumbent. had to go on long term sick leave, and eventually retired through ill-health as at the end of the year. Without her, and her husband, an Associate Minister here, our mission and achievements were naturally impacted. (We are currently in Vacancy, and have started the process to appoint a new incumbent.) During 2023, long-standing ministries, such as Lunch Club, Coffee ComforL Craft Group and mid-week Holy Communion continued to have a significant positive impact amongst some of the more senior embers of our community. In addition, we have grown our ministry among families and children through the continued success of StAks, ABC, Wednesday morning welcome. St Andrew's @4 and Soul Space. A new support group For parents of teenagers with mental health issues called 'Mind the Gap was piloted in Autumn 2022 and was set to become part of our regular ministries in 2023, but this was one of the initiatives that, for now, has been severely curtailed due to lack of resources. Congratulations to all ministry leaders, the churchwardens and office team for dealing with the increasing difficulties of running these ministries in buildings that are no longer fit for purpose. Church services Since May 2022 we have held only a single rnain service on Sundays, known as'StAndrew's at lo,. This was instituted as we recovered from the disruptions of the Covid pandemic. but the indisposition of the Vicar for most of 2023 has meant we retained this single service for longer than we had anticipated. This single service always included Holy Communion. We live streamed as rnany of the services as we could, much appreciated by Esher Manor care home residents and those who could not attend church in person. Children joined the first minutes of each service before going to their own activities, except on the first Sunday in each month, when they remained in church for an all-age service. Our mid-week traditional said service of Holy Communion is valued by a small but significant number. Baptisms were usually held in a separate 3pm service on a Sunday. 15sued forAPCM March 2024 Page l of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF St Andrew's @4 is a significant addition to our services (see 'Families, children and young people, belowj, and, following a pilot in 2022, we now also have St Andrew's @7, a new informal, monthly evening contemporary service. The annual Memorial Service and the Remembrance Service were held in November, with good attendances at both. At Christinas, our festival services were well attended by a significant number of visitors, but our school services were curtailed due to the (expected) imminent building works,. we aim to reinstate these when circumstances allow, as they are a real joy and much appreciated by the community. Pastoral support Pastoral support is available for anyone in the parish who needs IL regardless of whether or not they are a member of the church family. We have a team of trained pastoral assistants (PAS), including those who had previously comprised the bereavement team. who worked closely with the clergy and the office tearn,. we met monthly to review concerns and actions taken. Training is regularly provided for the PAS, including the training of new members of the team. Life Group members and (in particular) leaders are also integral to our pastoral support and we are really thankful to God for them. We have both Lead and Deputy safeguarding officers, Freda Stephenson and Mo Carruthers, who provide critically important support for all PAS, churchwardens and clergy and we are immensely grateful to them both. Life Groups Our Life Groups continue to be an important part of St Andrews. There are seven groups, which meet weekly or fortnightly in people's homes around the parish,. there are currently about ninety members in total- slightly less than a year ago. Once again, studies have been a mix of books of the Bible and specific themes, aligned with the sermon series on Sundays. which provided the opportunity for members to delve more deeply into the topics. Groups also organised social events during the year, and a number of groups participated in the Christian Aid Quiz held in the church. The Life Groups provide not only a learning opportunity to find out more about our faith, but also supportive fellowship for all the group members. Links between the Life Groups and our Mission Partners (see below) have continued strongly. Some groups were able to communicate directly with their Partners, and for those based in the UK the groups were able to help directly. It was very encouraging to see the relationships strengthening and to hear first-hand the amazing work that our Partners are doin& often in very challenging circumstances. Families, children and young people We are pleased to have seen fruitful ministry amongst families, children and young people emerging and strengthening during 2023. On Sunday mornings, our conslstent provision of a children's group has allowed more families to attend the 10am service. We have been able to achieve a warm welcome, with suitable areas and activities for children every week, thanks to committed service from a small and dedicated team. In addition, a monthly'AII Age, 10am service has boosted family attendance and involvement on Sunday mornings- With an average of68 adults and 10 children attendingAII Age Services in Autumn 2023. 'ABC' (Adults, Babies and young Children) continued to grow in 2023, meeting each Monday morning during term time, with space for approximately 20 Families. We lay out toys, and crafts, with a mid- time break for snacks, and closing with stories and songs. There is a booking system for those with tod- dlers, and we offered drop-in for those with under Is. ABC is well supported by a fantastic team of vo- lunteers. We have successfully continued our monthly afternoon service'st Andrews @4, (see above), designed to be accessible and enjoyable for everyone, but especially those with children of primary-school age and younger. In Autumn 2023 there was average attendance of 62 at these services. 15sued forAPCM March 2024 Page 2 of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF 'Soul Space,, a group for mums with young children journeying in life and faith together, continued to flourish, meeting each Friday morning in the hall, with a supervised crèche area overseen by experi- enced volunteers. At Christmas, our Family Carol Service included contributions from many families and children from our church and wider community. Our Crib Service was also a joyful celebration, with more than 350 gathering to remember and celebrate, as we retold the story of Jesus, birth, with technology, songs, stories and Bible readings. For schools, 'Open the Book. has continued at The Royal Kent School (RKS), with a team joining chil- dren each Thursday morning for a Bible story assembly. These assemblies continue to be hugely valued by the staff and children alike. We have also led other worship a5sernblies at RKS. including Remem- brance, and have hosted and contributed to Danes Hill, Bevendean and RKS'S Harvest and Christmas services, both in the three schools and welcoming schools to us here at St Andrew's. We continue to prioritise ministry amongst Families, Children and Young People, and look forward with anticipation to God's continued leading in this ministry area through 2024. Prayer Throughout 2023, Saturday Prayer5 were held in church to pray for the work ofStAndrews, the parish and our mission partners. Attendee5 include those with responsibilitie5 in the church. Weekly prayer meetings, known as Pray Together, and which include the clergy and office staff, take place online on Tuesdays and Thursdays at 9am, via zoom. Mission Partners Since 2019 the PCC has maintained and fostered a balanced range of Mission Partnerships. We have a long-standing commitment to give a figure equal to 10 % of our annual core income as a church to our Mission Partners. and thus in 2023 we made core payments to them of£22.606. plus Christmas gifts of £200 to five of our Mission Partners for whom this is practicable. Our relationships with and our committed financial support for them continue to form one ofthe main ways in which we serve and 5UPPOrt our wider community, rather than just ourselves. We have two established local partners, Cobham Area Foodbank (CAFB) and B@titude, to whom we gave £3,000 each. Both were invited again to our annual mission partner5 nieal in lune and the speaker was Andrew Samuel, the new local leader of our national Tnission partner at Wolf Fields/A Rocha (UK), to whom we gave £2,553. We were also pleased to make CAFB the focus of our Harvest Appeal again, collecting large quantities of goods, plus generous financial donations in co-operation with local school and others. At Christmas we were able to make B@titude part of a joint appeal with an Orphanage in Nepal, transferring £720 to each at the end of 2023. Our five international partners are.. Dean and Paula Finnie who lead The Gathering, a church in Firgrove, Cape Town, South Africa (to whom we gave £3.500}. This is a vibrant Christian community focussed upon meeting the physical needs ofthe township community in which they are based. For the 5th year in a row, we had a Special Appeal for their Christmas & ongoing soup kitchens, which raised just over £3,000. Garden Route Children's Trust [GRCT) alleviate poverty among children through the provision of food and education in South Africa. We made a core donation of£2,000, but many church members also contribute directly and are very involved in an annual Christmas sale, which raised a further £3,000. A presentation in church in October of Ruth Burns. visit to GRCT centres led to another Special Appeal, raising £600. Tanka & Rita Subedi in Nepal together lead a church and offer small group training for Christians in a context where persecution of Christians is a serious concern. Our Christmas Appeal to clothe children in Ashish Orphanage, which they support. produced donations of £720. 15sued forAPCM March 2024 Page 3 of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Qaiser & Rahila lulius, of OTS (Open Theological Seminary) in Lahore, through whom we encourage discipleship training in Sialkot Diocese- we provided £3,000 of core funding. During 2023 we regretfully recognised that Sialkot Diocese is unable to reliably work with OTS; the PCC agreed that we allocate 25 % of our support to Rahila's Help the Helpless Project (which equips and trains poorer women with sewing & literacy skills) whilst continuing to support OTS, work in the Sialkot area with the remainder. A Mission Partnering travel fund [£12,500) was set up in 2022, and in 2023 this enabled Qaiser and Rahila to visit us., their vi51t was very meaningful for our Life Group and the whole church family. A Special Appeal produced an amazing £4,196 - £2,098 each for OTS and for Help the Helpless. The final international partnership is With Embrace jericho (a centre for children and mothers that provides a safe space to learn life skills and have fvn), and we provided £2,553 of core funding. In this sensitive, Muslim-majority region, communication remains challenging, but we have been able to hear direct from Elias, Project Director, via zoom. In 2023 we reviewed each of our mission partnerships, concluding that these are all developing well, offer a good balance and are worth continuing. The Life Group links with individual Mission Partners also need re-visiting following the merging of some Life Groups. We publish regular prayer updates from each mission partner in ourweekly news. each partner features in the Oxshott Magazine once a year and our website allows people to connect with our partners, work. Building Your Church Building Your Church (BYC] is our ongoing work looking at expanding as a church and the necessary improvements to our ancillary buildings. A crucial part of the future in sustaining and growing our young people and families ministries was the appointment of our then-curate Revd Patrick Davies as a Locally Supported Minister in 2023,. the PCC had agreed that we should make full provision for all associated costs with this decision, amounting to £180,000 to fvnd 3 years. As regards the buildings, during 2023 we were pleased to obtain Planning Permission and agreement of the church authorities to a revised design, essentially a complete refreshment oFthe existing ancillary buildings. This work will include significantly improved access and some much-needed investment into the terrace, kitchen and toilets. which will benefit all users, both the church family and the local community. As at the end of the year, the position was that we had received four responses to our tender invitations from the list of potential contractor5. Disappointingly, each one quoted a figure over £1 million (ex- cluding VAT). The best was from Ash Contracting who acted in this role on Phase l (the refurbishment of the church interior), and consequently we entered into further discussions with them as our pre- ferred partner on this project. To fill the funding gap, we have submitted our application to Your Fund Surrey, who help fund spaces and projects that reach new people ofall ages in our community. The timeframe thatyour Fund Surrey is working to means that we will not get a final decision from them until March 2024 and part of their terms require us not to start work before then. We have built a professional team to help us manage the project and, subject to raising the final funds necessary, believe we are well placed to make a start to the worlL There remains much to do, but we are at an exciting juncture and we believe with the benefit of constant prayer that God will bless us with these amazing and impressive buildings during 2024. 15sued forAPCM March 2024 Page 4of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Financial review Year end balances The balances ofthe funds at the year end were.. Unrestricted General Fund £133,053 £27,283 £563,478 EO £127,027 Increase £27,283 No change £210,290 Increase Unrestricted Development Fund Restricted Development Fund Restricted Hardship Fund Restricted Mission Partnering Travel Fund Restricted Economic Hardship Fund Restricted Locally Supported Minister Fund Totals: £3,130 Decreose £12,500 Decrease £3,367 Decret7se £152,223 Increase £535,820 Increose £10,985 £2,467 £163,422 £900,688 The income and expenditure of all the funds, and previous year comparatives, are detailed in the Notes to the Financial Statements (see page 21 below). Key Features The Unrestricted General Fund, used for the day-to-day running of the church {and including our con- tribution to the Parish Share and our missionary and charitable giving) ended with a small surplus for the year. The Parish Share paid to the Diocese was little changed, at £99,023 (2022.. £99,693). Outward giving increased to £37,527 (2032.. £33,900) being almost 150/a of our total income. The Restricted Development Fund, established in 2013 to support the Phase I building project, is now used for funding the BYC initiative of refurbishing our ancillary buildings (see above)- for which fun- draising was relaunched in December 2022. By the end of the year, the fund was £563,478 and it is ex- pected that the remaining fundraising and paying for the development, will take place in 2024. During the year, the PCC agreed to transfer the funds in the Restricted Hardship Fund to the Royal Kent School Educational Trust, to be used for the same purposes as originally intended. Reserves policy The PCC'S reserves policy is to hold sufficient free reserves to ensure the protection of St Andrew's core activities and any special projects. The general fund unrestricted reserves are £133,053 and the trust- ees feel this level is justified due to the greater risk and uncertainty over the receipt of some income, due to the ongoing economic difficulties faced by many people, the plan to replace the North roof and the desire to maintain our activities, which may lead to the requirement to fund a deficit of income versus expenditure in 2024. Structure. governance and management The method ofappointment ofboth PCC members and churchwardens is set out in the Church Repres- entation Rules. All church attendees are encouraged to register on the Electoral Roll and consider standing for election to the PCC. We have two churchwardens, Jill Perrett and Rebecca Mayhew. Currently we have no deputy wardens, and are very grateful to several former churchwardens for helping out as required. We aim to return to having a full team of two wardens and two deputies as soon as It is possible to do so. The PCC Secretary is Polly Zabari. The Treasurer. elected annually at the first PCC meeting after the APCM, continues to be Carl jackson. Mark Mayhew is our Health and Safety Officer. The PCC met on six occasions during the year. We have a Church Development Plan (CDP) forthe next two-year period, i.e. establishing our current priorities - overseen by the PCC. In 2022 the diocese had introduced the Parish Needs Process, designed to help us to deliver our CDP., our priorities remain: 15sued forAPCM March 2024 Page 5 of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Welcome,. Serving our Community and delivering the BYC. Ourvision priorities continue. Church matters are dealt with effectively by the various sub-committees, which are responsible to the PCC. Current sub-committees (with chairs) are: Standing Committee (Patrick Fleming and Norman Steven chairing alternate meetings. in the absence of the incumbent)., Parish Giving (Carl Jackson)., Mis- 5ion Partnering [Mark Currie}; Hospitality [Adele Wright); Fainilies, Children and Youth (Revd Patrick Davies) and the BYC Steering Group {Ron Stewart). The Publicity Team (chair.. Patrick Davies) also meets regularly to oversee our external communications. The PCC approves all policies and procedures, and reviews policies on a rotating basis. Policies re- viewed in 2023 included.. Lone working, Complaints handling, Reserves and Safeguarding. A Risk Re- gister is maintained and reviewed by the PCC at least once a year. The Treasurer is primarily respons- ible for managing financial risk along with the Standing Committee. The PCC also has a robust GDPR policy. Personnel 2023 saw some significant changes in Personnel. From February 2023 our Vicar, Revd Frances Trickey, had to go on long term sick leave. Without her, and her husband Revd lolyon Trickey. an Associate Min- ister here, our mission was naturally impacted. Frances took retirement at the end of the year. Revd Patrick Davies completed his final year of curacy, and since I September 2023 served has served as our new Locally Supported Minister (LSM) with a focus on ministry among families and children. We are most grateful to Val Beynon, Director of Music, who continues to receive an honorarium for her services, and to Nicky Orlebar, our organist,. we engage and pay other organists as necessary. Claire Costard and Rowena Osman-Robertson (Church Administrator and Assistant Adrninistrator) continued in their sterling work in the office. Rosina Bjarnason continued as our self-employed cleaner. In addition to the 'official' staff, there are many ministries in our church, supporting both church and community activities and groups, undertaken by numerous church and conimunity volunteers. Administrative information The Parochial Church Council of the Ecclesiastical Parish of Oxshott (St AndreS Church Oxshott) is a registered charity, number 1128379 {registered address St Andrew's Church, Oakshade Road, Oxshott, Surrey KT22 OLE) entered on the Register of Charities 3 March 2009. As a church within the Church of England [CotE), St Andrew's Church Oxshott is constituted within the Parochial Church Councils (Powers) Measures 1956. Members of the Parochial Church Council (PCC) are either ex-officio, elected or co-opted by the Annual Parochial Church Meeting [APCM) in accordance with the Church Representation Rules and become the charity's Trustees. All church attendees are encouraged to register on the Electoral Roll and to consider standing for election to the PCC. Prospective new PCC members are advised ofPCC membership and Trusteeship duties and responsibilities by means of the Trusteeship booldet produced by The Archbishops, Council and the Charity Commission. During the year the following served as members of the PCC= Ex Officio members.. Incumbent.. Associate Minister.. Revd Frances Trickey Revd Jolyon Trickey Revd Patrick Davies Curate.. Revd Patrick Davies Licensed Lay Minister.. Mr Phillip Herbert Churchwardens.. Mrs lill Perrett Mrs Rebecca Mayhew (from 2510412017 until 31112/2023) [From 1410412019 until 3111212023] [From 110912023) (From 01107/2020 until 31/0812023] [Permission to Officiate Irom 3010612023) (Ex-officio from 28103/2021) (Ex-officio from 29/05/2022) Deanery Synod: Mrs Rebecca Mayhew (From 1410412019 until 210412023) Mrs lill Perrett (From 1410412019J Mrs Rosalind Ebbutt-Hadman (From 210412023) Mrs Stephanie Rustom (From 2/0412023) 15sued forAPCM March 2024 Page 6of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Elected members: Mr Patrick Fleming (From 14104/2019) Mr Norman Steven (From 4/1012020) Mrs Charlene Lamb [From 411012020) Miss Adele Wright (From 28103/2021) Mrs Stephanie Rustom [From 1010412022) Mrs Rosalind Ebbutt-Hadman (From 1010412022) Mrs Kirsten Penner (From 9/0512023) Mrs Freda Stephenson [From 25/0712023) Co-opted members: Hon. Treasurer.. Mr Carl lackson (From 11/11/2008 annual until 2104/2023) Safeguarding Officers.. Mrs Anna Jarrett [From 1910912017 annual until 2/0412023) Mrs Freda Stephenson (From 2510712023) The following attended PCC meetings but were not PCC members and did so without voting rights.. PCC Secretttry.. Mrs P Zabari (From 2610912023) Hon. Treosurer.. Mr Carl lackson (From 210412023) Bankers.. Barclays Bank, 8112 Church Street, Walton on Thames, Surrey KT12 2QX Independent Exarniner.. Janice Matthew5 FCA, Menzies LLP, Chartered Accountants and Registered Auditors, Magna House, 18-32 London Road, Staines-upon-Thames, Surrey TW18 4BP Statement of Trustees, responsibilities The members ofthe PCC. who are the trustees of the charity for the purposes of charity law. are re- sponsible for preparing the Trustees Annual Report and the financial statements in accordance with ap- plicable law and regulations and United Kingdom Accounting Standards (United Kingdom Generally Ac- cepted Accounting Practice). Law applicable to charities in England and Wales requires the members of the PCC to prepare financial statements for each financial year which give a true and fair view of the PCC'S financial activities during the year and of its financial position at the end of the year. In preparing these financial statements, the members of the PCC are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP,. make judgements and accounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will continue in operation. The members of the PCC are responsible for keeping adequate accounting records that disclose Mqth reasonable accuracy at any time the financial position of the PCC and enable them to ensure that the financial statements comply with the applicable law. They are also responsible for safeguarding the as- sets of the PCC and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the Parochial Church Council on 27 February 2024 and signed on its behalf by Jill Perrett (Churchwarden) DocuSlgMrtby'. F440590C14BF4A3 15sued forAPCM March 2024 Page 7of 22
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Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Parochial Church Council of St Andremrfs Church Oxshott Balance sheet at 31 December 2023 Unrestricted Restricted Funds 1£) Funds 1£) 2023 Unrestricted Restricted Total (£1 Funds {£) Funds 1£) 2022 Total {£) Note Fixed assets Tangible Investment Current a55ets Debtors Short term deposits Cash at bank and in hand 27,540 100,000 52,273 179,813 12,911 668,000 55,477 736,388 40,451 768,000 107.750 916,201 30,863 40,000 108,646 179,509 19,605 188,000 155,583 363,188 50,468 228,000 264.229 542,697 Liabilities Creditors - amounts falling due in one year Total assets less Ilablllties Creditors - amounts falling due after one year Total net assets 6,025 173,788 9,488 726,900 15,513 900,688 6,877 172,632 6,877 535,820 363,188 173,788 726,900 91J),688 172,632 363,188 535,820 Parish fund5 Unrestricted General Fund Unrestricted Development Fund Unrestricted funds 133,053 27,283 160,336 133,053 27,283 160,336 127,027 27,283 154,310 127,027 27,283 154,310 Restricted Development Fund Restricted Hardship Fund Restricted Mission Partnering Travel Fund Restricted Economic Hardshi p Furnd Restricted Locally Supported Minister Fund Restricted Funds 563,478 563,478 210,290 3,130 12,500 3,367 152,223 381,510 210,290 3,130 12,500 3,367 152,223 381,510 10,985 2,467 163,422 740,352 10,985 2,467 163,422 740,352 Unrestricted and Restricted Funds 160,336 740,352 900.688 154,310 381,510 535.820 DOBuSed by.. Approved by the Parochial Church Council on 27 February 2024 and signed on its behalf by Jill Perrett (Churchwarden) F480590C148F4A3 The notes on pages 10 to 21 form part of this account. IVed for APCM March 2024 Page 9 of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF PAROCHIAL CHURCH COUNCIL OF ST ANDREW'S CHURCH OXSHO NOTES TO THE FINANCIAL STATEMENTS FOR 2022 Legal Status of the Church The Parochial Church Council of the Ecclesiastical Parish of St Andrew's Oxshott is a Parochial Church Council established under the Parochial Church Council Powers Measure (1956) as amended and the Church Representation Rules, and is a charity registered with the Charity Comrnission in England and Wales, number 1128379. Details of the principal office are in- cluded in the PCC'S Annual Report. Accounting Policies The financial statement5 have been prepared in accordance with the Charities SORP (FRS 102) Accounting and Reporting by Charities= Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applic- able in the UK and Republic of Ireland (FRS 102) (effective l January 2019), the Financial Re- porting Standard applicable in the UK and Republic of Ireland (FRS 102), the Church Account- ing Regulations 2006 and Charities Act 2011. The PCC constitutes a public benefit entity as defined by FRS 102. The financial statement5 have been prepared to give a'true and fair, view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a'true and fair, view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities.. State- ment of Recommended Practice effective from l April 2005 which has since been withdrawn. The financial statements include all transactions, assets and liabilities for which the PCC is re- sponsible in law. They do not include the accounts of church groups that owe their main affili- ation to another body nor those that are informal gatherings of church members. Going Concern The Church has adequate reseeS and recurring sources of income. The PCC therefore be- lieves there are no material uncertainties about the charity's ability to continue as a Going Con- cern and the Financial Statements have been prepared on that basis. Funds The Unrestricted General Fund represents the funds ofthe PCC which are available for the gen- eral purposes ofthe PCC and that are not subject to any restrictions on their use. The Unrestricted Development Fund was set up by the PCC to fund activities to achieve the vis- ion of St Andrew's. Any unrestricted legacies received are allocated to this fund and individual members of the congregation are also invited to make dollations to this fund. However, at the discretion of the PCC these monies can be used to support general fund expenditure, e.g. if monies were required to meet the ordinary operating budget; these monies are accordingly shown as an unrestricted rather than a restricted fund. The Restricted Development Fund was set up by the PCC after the launch of fundraising for the Building Project. The Restricted Hardship Fund was set up following the receipt of monies from the trustees of St Andrew's Pre-school after its closure in 2019, to be used to benefit local pre-school aged children through, for example, providing fees support, training for those who work with young children within the community, or for the support for a mother's emotional needs. 15sued forAPCM March 2024 Page Ioof 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF The Restricted Mission Partner Travel Fund was set to fund the travel costs oftrips from Mis- sion Partners to visit StAndrew's, and/or fund the travel costs oFa visit from a member ofthe Mission Partnering Committee, Ministry team or a Life Group to a Mission Partner. The Restricted Economic Hardship fund was set up for those in our church and community most impacted by the economic crisis. The Restricted Locally Supported Minister Fund was set up to fund a locally supported minis- ter. Incoming Resources Planned giving, legacies, other gifts and collections are recognised when received. Gift Aid tax refunds are recognized when the incoming resource to which they relate is received. Fund5 raised from hall rentals, magazine sales, and various other activities are accounted for gross and recognised when received. Fee income and interest are accounted for when received. Resources Used Outward giving is accounted for when paid over, or when awarded, if that award creates a binding or constructive obligation on the PCC. The Diocesan Parish Share is accounted for when due. Other expenditure is recognised when it is incurred and includes, where applicable, irrecover- able VAT. The books of account remain open until all known charges relating to the year have been paid or accrued and accounted for in the year's accounts as paid, so all known expenditure relating to the year is accounted for in the accounts ofthe year. Fixed Assets Consecrated and beneficed property ofany kind is excluded from the financial statements by s.96(2](a] of the Charities Act 2011. Movable church furnishings held by the Vicar and Church- wardens on special trust for the PCC, and which require a faculty for disposal, are also ex- cluded from the accounts. They are listed in the Church Inventory that can be inspected at any reasonable titne. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written offas expenditure in the Statement of Financial Activities and separately disclosed. Expenditure on individual items of equipment up to a value of £2,000 is written off when acquired. Any items over £2,000 are capitalised as fixed assets and depreciated over their useful life. There were no assets in this category at 31 December 2023. Current Assets Amounts owing to the PCC at 31 December 2023 are shown as debtors. Pension Costs St Andrew's Church (Oxshott] [PB 2014) participates in the Pension Builder Scheme section of The Church Workers Pension Fund (CWPF) for lay staff. The Scheme is administered by the Church of England Pensions Board, which holds the assets ofthe schemes separately from those of the Employer and the other participating employers. The CWPF has a section known as the Defined Benefits Scheme, a deferred annuity section known as Pension Builder Classic and a cash balance section known as Pension Builder 2014. The Pension Builder Scheme of the CWPF consists oftwo sections, Pension Builder Classic and Pension Builder 2014, both of which are classed as defined benefit schemes. 15sued forAPCM March 2024 Page 11 of 22
Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Pension Builder Classic provides a pension, accumulated from contributions paid and conver- ted into a deferred annuity during employment based on terms set and reviewed by the Church of England Pensions Board from time to time. Discretionary increases may also be ad- ded, depending on investment returns and other factors. Pension Builder 2014 is a cash balance scheme that provides a lump sum which members use to provide benefits at retirement. Pension contributions are recorded in an account for each member. Discretionary bonuses may be added before retirement, depending on investment returns and other factors. The account, plus any bonuses declared, is payable, unreduced, from age 65. There is no sub-division ofassets between employers in each section ofthe Pension Builder Scheme. The scheme is considered to be a multi-employer scheme as described in Section 28 of FRS 102. This is because it is not possible to attribute the Pension Builder Scheme's assets and li- abilities to specific employers and means that contributions are accounted for as if the Scheme were a defined contribution scheme. The pensions costs charged within the Statement of Fin- ancial Activities are the contributions payable (2023.. £688 2022.. £654). A valuation of the Pension Builder Scheme is carried out by the Church of England once every three years. The most recentwas carried out as at 31 December 2022 and showed a surplus. The surplus has increased from £5.5m to £9m and there is no requirement for deficit contribu- tions. 15sued forAPCM March 2024 Page 12 of 22
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Docusign En¥ÈlopÈ ID". 9BF3ABBO-95B34761-BD8E-74BD739ABFOF Independent Examiner's report to the Parochial Church Council ofthe Parish of St Andrew's Oxshott I report to the members on my examination of the accounts of The Parochial Church Council of The Parish of St Andrew's Oxshott ['the PCC'] for the year ended 31 December 2023. Responsibilities and basis of report As the members of the PCC (and trustees for the purposes of charity law) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the ACV). I report in respect of my examination of the PCC'S accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Dirertions given by the Charity Commission under section 145[5)[b) of the Act. Independent Examinerfs statement Since the PCC'S gross income exceeded £250,000 your examiner must be a member ofa body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am member of the Institute of Chartered Accountants in England & Wales, which is one of the listed bodies. Your attention is drawn to the fact that the PCC has prepared the accounts in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities- Statement of Recommended Practice issued on l April 2005 which is referred to in the extant regulations but has been withdrawn. l understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after I lanuary 2015. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. accounting records were not kept in respect of the PCC as required by section 130 of the Act- or the accounts do not accord with those records., or the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair. view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Use of my report This report is made solely to the PCC, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the PCC those matters l am required to state to them in an independent examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC as a body for mywork or for this report. Date.. 06-Mar-2024 Signed.. Do¢uSlgn•d by.. lanice Matthews, FCA Menzies LLP Chartered Accountants fj34F24DE92A4471 Magna House, 18-32 London Road, Staines-upon-Thames, Surrey TW18 4BP 15sued forAPCM March 2024 Page 22 of 22