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2023-12-31-accounts

All Saints Church, Crondall and St Mary’s Church, Ewshot

Charity No. 1128489

Annual Report & Financial Statements of the Parochial Church Council for the Year ended 31 December 2023

Incumbent:

The Reverend Tara Hellings MA (Oxon) The Vicarage Farm Lane Crondall

Banks:

Lloyds Bank Plc Charities Aid Foundation Bank Ltd

Independent Examiner:

Andrew Macfarlane TD, MA, FCA, MCSI

Crondall, Hants

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Administrative Information

All Saint’s Church is situated in Croft Lane, Crondall and St. Mary's Church is in Church Lane, Ewshot.

The Parish of Crondall and Ewshot is part of the Diocese of Guildford within the Church of England. The correspondence address for the Parish is The Vicarage, Farm Lane, Crondall, Farnham, Surrey, GU10 5QE.

Incumbent The Revd Tara Hellings Chairman
Assistant Curate The Revd Lucy Roose
Churchwardens: Crondall Dee Wall
Peter Fryer
Churchwardens: Ewshot Caryll Martin
Mark Williams
Representatives on the Pippa Wilkinson
Deanery Synod Mark Williams
Elected Members Lynne Stewart-Brindle Secretary
Simon Crowther Treasurer
Alison Thomas Safeguarding Officer
Dick Wilkinson (Deceased 25.3.24) Planned Giving Secretary
Richard Freeman-Griffiths
Nick Bryant

Structure, Governance, and Management

The method of appointment of PCC members is set out in the Church Representation Rules 2020. All church attendees are encouraged to register on the Electoral Roll and to stand for election to the PCC.

Objectives and Activities

Crondall and Ewshot PCC has the responsibility of co-operating with the incumbent, the Revd Tara Hellings, in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical. It also has maintenance responsibilities for the Church Rooms, Croft Lane, Crondall.

Page 1

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Church Attendance

As at 31[st] December 2023 there were 233 members on the electoral roll of the parish. At the end of 2023 we had over 270 adults and 36 children in our worshipping community in church and online. On Christmas Eve and Christmas Day we had 610 attendees at our services. 11 children were baptised, 14 wedding services were held and 31 funeral services took place, either in our churches or at a crematorium.

Review of the Year

It has been another busy year in the parish, with lots of regular and special services and activities, which have been organised and run by a wide range of willing volunteers. Rev Lucy continued to train in her role as Assistant Curate, and shared her expertise in a number of areas of parish life. Rev Sue Lattey, Rev James Anderson and Peter Fryer (in training to be a licensed preacher) also supported preaching in a number of services. The churchwarden team of Peter Fryer and Dee Wall at All Saints and Mark Williams and Caryll Martin at St Mary’s, efficiently oversaw the running of the churches, ably supported by our tireless PCC Secretary Lynne Stewart-Brindle, by Simon Crowther (Treasurer) and the members of the PCC and supporting committees. Alison Thomas has continued to oversee safeguarding training in our parish, ensuring that all PCC members are up to date with training and understanding how to deal with difficult situations that may arise. Vicky Assael has continued in her role as Electoral Roll Officer. All their input ensured the smooth running of parish affairs, which has been greatly appreciated. Maria Bryant has also been very efficient in overseeing the smooth running of the Parish Office in her role as Parish Administrator, which she took on in March.

Our busy parish was served with a wide range of regular worship opportunities throughout the year. Our weekly 9.30am Holy Communion, 4pm Informal and Evensong services in All Saints have been well supported and were also live-streamed as we reached out to those in our communities unable to join in person, or those who preferred to worship from home. The Crondall and Ewshot Facebook page also engaged with our wider community through live streamed services. St Mary’s hosted our weekly BCP Matins or Holy Communion services, whose format and liturgy has been greatly appreciated by the congregation there. The All Saints Choir led our 9.30am worship as well as special celebration services in St Mary’s, ably rehearsed by Anne Rogers. We are very grateful for all the time and expertise she has put in to overseeing the choral music in our churches. Jonathan Lattey and Nick Wilmer also enhanced our worship with their organ playing which has been greatly appreciated. We were also blessed by a small ad hoc choir leading our sung Evensong services every week. 8am BCP Holy Communion alternated between the churches, and the 4pm informal Service @ 4 was led by our youngsters, with Natalia and Lara Webb playing the organ.

In addition to our regular Sunday worship, we have encouraged folk to come along to a series of celebration services, including Mothering Sunday, St George’s Day, Harvest Festival, All Souls and Remembrance. Morning Prayer continued online on Tuesdays, Thursdays and Saturdays, with a short service at St Mary’s every Wednesday morning. I continued to hold monthly communion services at Hill House, Hillbrow and Clare Park along with monthly home communions for those no longer able to get to church for services.

Page 2

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

In my role as School Chaplain at St Nicholas School, I led a number of communion services, assemblies and workshops through the year, and Rev Lucy and I led weekly assemblies at Crondall Primary School followed by ASK (After School Club). I also took assemblies at Daneshill/ Wellesley Prep School, as many children form our villages attend school there.

Of the special services we held throughout the year, the Easter, St George’s, All Souls, Remembrance, Advent and Christmas services were all well supported once again. The Sunrise Easter morning service and the Living Nativity were particularly well received. We also held a Christmas Tree Festival Music in All Saints, gathering our community in a festive way, and Bishop Andrew came to St Mary’s to lead the 150[th] year celebrations. We also held Lent and Advent Quiet Mornings, and our monthly Bible Exploration Course, led by our ‘resident theologian’ Ed Hellings. Our weekly gathering of young babies and toddlers in our Music and Fun for Tinies and Tots group has also been greatly appreciated by a mums and carers.

The past year saw a series of fundraising initiatives to supplement the grants that Peter Fryer, Lynne Stewart-Brindle, Nick Bryant and others on the team secured to go towards the All Saints West End Project, whose aim was to complete the reordering started 8 years ago to future-proof the west end of our grade one listed church, by adding hot water and washroom facilities. We were treated to a series of concerts arranged by Sylvia Ellison and Sarah Burnie, another by John Holloway and The Nota Bene Singers, and a concert triumphing the music of Weelkes organised by Martin Wolf and the Ad Hoc Voices. Rev Lucy did a sponsored cycle ride taking her virtually to York, and Reggie the Vicarage spaniel and I walked the 480 mile Camino de Santiago virtually over 5 weeks. We are extremely grateful to all who supported these fundraising efforts, especially those who sponsored a particular artefact. The work was carried out through the summer and autumn, and was completed as planned just before Christmas.

Community outreach and support continued also through the vibrant team overseeing the Village Pump and Singing for Fun, which continued to support older residents in our communities through their twice monthly gatherings, as well as an increasing number of other activities and outings through the year. Croft Café in the Church Rooms also continued to go from strength to strength, supported by an amazing team of bakers, baristas and servers. Their hard work raised significant funds to give in support of local groups and charities. They started a monthly film night in the autumn, gathering folk to watch a film whist sharing a glass of wine and nibbles.

Our worship has been enhanced by the enthusiastic work of the flower arrangers in both churches. Julie Binks has continued to oversee her team in decorating All Saints through the seasons as have the team in St Mary’s under Jennifer Kelly and Mary Cranstone. The All Saints Bellringers also enhanced our worship with their ringing. We are most grateful for all the hard work of the Parish Magazine editors including Kate Fagan, Jennifer Blake Baldwin, Chris Blundell, who stepped back as editors in the autumn. Katie and Nathan Best kindly took on the task of producing the monthly magazine, for which we are extremely grateful, as it is such a crucial means of bringing our communities together and keeping people in touch with what goes on in our villages.

We are so blessed to live in such vibrant and active communities with so many willing volunteers who are so willing to serve others in the community.

Page 3

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

There is always much more that we can do, but 2023 was another active year as our church communities worked hard to serve Christ and those around us as effectively as possible, as we worked to keep our Christian faith relevant and accessible as we move into God’s future. A huge ‘thank you’ to all who have played their part over the past year.

Revd Tara Hellings Vicar

Safeguarding in the Parish

The PCC is committed to ensuring that we support, nurture, protect and safeguard all of our church community, especially the young and vulnerable. We act within current legislation, guidance and national frameworks as well as the Church of England Safeguarding Policy “Promoting a Safer Church” This, together with Diocesan Safeguarding procedures, can all be found on the Diocesan website. The Parish Safeguarding Policy is updated and agreed by the PCC annually. A copy can be found in the parish office and is also displayed in both All Saints and St Mary’s Churches. There is also information about safeguarding within the church on the Parish Website.

All ordained and lay ministers, paid workers and volunteers with children, young people and vulnerable adults are recruited according to Diocesan safe recruiting procedures and all necessary checks are made including DBS where appropriate. There are currently 41 regular volunteers on our register working in various roles within the Parish from reading in church to helping in the Croft Café. We continue to provide supervision, support and training so that they can undertake their roles effectively. The training program has remained largely online, and this has made accessing it easier for most people. All church wardens, members of the PCC and Leaders of activities have undertaken appropriate safeguarding training as have all volunteers working in activity groups. All church sidesmen are also now required to undertake basic on line training and this is still outstanding for some.

All Church Groups are suitably insured and have a full risk assessment and this is held in the parish office. These are reviewed every three years. Groups that hire Church facilities are required to complete a hire agreement that ensures that they adhere to Diocesan safeguarding policies.

The Parish continues to provide live and recorded streaming of services for those who find it difficult to attend in person. Full safeguarding risk assessments have been carried out and all recordings are done within safeguarding guidelines to protect vulnerable members of the congregation.

All Parish Safeguarding activity is now recorded on the Church of England Parish Dashboard. This ensures that policies and procedures are continuously kept up to date and provides an action plan for the PCC in order to complete any outstanding issues. The Safeguarding Officer is responsible for keeping the Dashboard up to date. Safeguarding is a standing item on the agenda at all PCC meetings and a copy of the Dashboard Action Plan together with a report by the Safeguarding Officer is distributed prior to the meetings.

Page 4

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

The PCC has re-appointed Alison Thomas as the Parish Safeguarding Officer to ensure that their policies and procedures are followed. She and Rev Tara Hellings are both trained to validate DBS documentation.

Alison Thomas Safeguarding Officer

Fabric Report for All Saints Church, Crondall

The West End Annex and new entrance was completed in time for Christmas with a Special Service and opening ceremony presided upon by Bishop Paul of Dorking in January.

The opportunity of these building works allowed us last Autumn the opportunity of completing some other maintenance jobs. These included the repairs to the lead flashing on the South side roof of the lower Church Roof. The Oak Door on the South Side was removed and eased to allow easier use in the winter. Several blocked down pipes were cleared as were the hopper units and gutters on the Main Church roof. The lighting in the Bell Tower staircase was replaced with LED units with powered emergency backup. Repairs to the Porch are more demanding than originally thought and will be a renovation project for 2024. A new hot water boiler and water drainage system has been installed for the West End refreshment area. Church and Church Rooms electrical appliances were PAT tested at the beginning of 2023.The electrical system received considerable attention during the wiring of the new West End Annex. The opportunity was taken to lift all the grids on the main Nave aisle and twelve wheelbarrow loads of rubbish and debris was removed! The Dietrich Oil fired boiler had a full service. The heat emanating from the grating has as a result has also increased. The Contractors also replace the sink unit in the Church Rooms with a larger unit. The fire extinguishers were checked.

During the year a Risk Assessment was completed for the Church by Mr E Hellings and presented to Hart as part of their Building Regulation requirements for the Church and new West End Annex. We are grateful to Mr Hellings for this work.

There have been two additional Churchyard working parties during the year in April and October. In addition to this a group of six or more meet on the first Monday Morning of each month and the resultant condition and appearance of the Churchyard continues to improve.

Peter Fryer

Churchwarden

Fabric Report for St Mary’s Church, Ewshot

2018 Quinquennial Inspection . No work was undertaken in 2023. The next quinquennial inspection was programmed for February 2024.

Page 5

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Churchyard - Management . Hart District Council continued to keep the hedges on the west side of the churchyard in good order. A number of working parties were held throughout the year to trim the hedges on the other boundaries and to clear fallen leaves and branches from the churchyard.

Churchyard - Memorials . One of the seven memorials laid flat on safety grounds by Hart District Council in March 2020 was removed in October, repaired and cleaned, and re-erected in November 2023.

Property Register . In March 2024 the Churchwardens checked the ‘fixtures and fittings’ and other contents of St Mary’s Church against the Church Property Register. Everything was found to be in order.

S M Williams Lt Col (Retd) Churchwarden

Deanery Synod

Farnham Deanery Synod met twice in 2023, on Tuesday 9 May at St Luke’s Church in Grayshott and on Wednesday 11 October at St Peter’s Church in Wrecclesham. Both meetings started with a short act of worship and a reflection from the incumbent on the context of ministry in the parish.

The meeting in Grayshott was the first of the new synod following the triennial elections at the various Annual Parochial Church Meetings (APCMs). The Area Dean (Revd Richard Bodle) welcomed all members, recently elected and of long standing. He then introduced the Deanery Leadership Team (DLT), responsible for assisting the Area Dean and Lay Chair in the running of the Deanery and helping to set the agenda for Deanery Synod meetings.

After some housekeeping items (Deanery bank account and synodical structure) the Lay Chair reported back on the meeting of the Diocesan Synod in March. The most important topic had been the implementation of a new vocations training programme, which increases the range of options available to the laity. The Synod agreed that it would be beneficial to invite the recently appointed Dean of the Local Ministry Programme to a future meeting. The Area Dean provided an update on the vacancies in Churt and Tilford.

In small groups, the Synod then discussed ways in which parishes were seeking to address the three key action areas in the Parish Needs Process (PNP): discipleship, group ministry, and children’s and youth ministry, before reporting back in full session.

The second meeting in Wrecclesham opened with a request for members to consider volunteering for the vacant appointments of Lay Chair and Treasurer, and the imminently vacant appointment of Secretary, followed by an update on the management of the Deanery bank account. The recently retired Lay Chair (but still a member of the Synod) provided details of the Diocesan Synod in June, where the main item for discussion had been finance. The accounts for 2022 had shown strong recovery in parish finances in the aftermath of the pandemic and, commended by the auditors, tight control of Diocesan expenditure, which had resulted in a small surplus at year end.

Page 6

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

This had enabled Church House to assist parishes through a contribution towards increased energy bills. The draft budget for 2024 included increases of 3.5% for stipends and salaries and 3% for Parish Share.

The Area Dean then provided an update on the vacancies in Churt and Tilford (previously notified), Rowledge (imminent) and Badshot Lea & Hale (forthcoming). Discussion on the PNP noted that dates for a review in 2025 were already being arranged, but progress may be affected by the departures of Revd Richard Lloyd (Mission Enabler Team) and the Archdeacon of Surrey.

An external speaker, Mr Malcolm Carter from 3 Counties Money Advice in Haslemere, talked about the challenges of the ‘cost of living crisis’ and the help available through his faith-based charity at Hasleway Community Centre, and similar agencies, for example Farnham Frontline at Bethel Baptist Church and the Vineyard Centre. In small groups, the Synod discussed the challenges in their local context and their responses to the crisis, before reporting back in full session.

S M Williams Lt Col (Retd)

Churchwarden

Stewardship Review

The Stewardship report deals with payments to the PCC, which are for the running of the churches and which includes our parish share paid to the Diocese. This income ensures proper maintenance of the church and payment of the clergy stipend, housing and expenses. In other words, if we don’t raise it, we will end up without a church. Fundraising for special projects, such as the West End, is done by the ASSM trust.

This year has been fairly static as far as the Parish Giving Scheme (PGS) has been concerned. We still have 94 donors so every leaver has been matched by a new donor. The total for the year is up £1,755 at £55,295 to which HMRC have added £13,560 in Gift Aid. I have contacted, where possible, and exhorted through the Parish Magazine, all those who have not permitted their donation to rise with inflation. I hope, on reading this, more will follow, as I know, in many cases this was an oversight. You will be aware that I have now removed yellow envelopes from the pews as many were wasted. As long as I have capacity in the Gift Aid Small Donations Scheme (GASDS), it is simpler to claim that way. We are allowed £8000 in GASDS donations per building, and we have three buildings. If you are donating over £30 in cash or cheque, please use the envelopes which are available near the entrance to both churches, unless you have already signed a mandate which is in my possession. Also, use an envelope if you need your donations recording because you are a high-rate taxpayer. The total Gift Aid claimed for donations outside the PGS was £8,100, so altogether HMRC gave us £21,660.

If you donate using the SumUp machine in All Saints, please register for Gift Aid. It only takes a minute, and you only need to do it once, and, as long as you use the same card, I will be able to allocate the payments properly and I will know you are donating. If you are a regular donor, please consider using the PGS.

Page 7

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

I should like to record my thanks to Kate Chernyshov and Lynne Brindle-Stewart, for the work they have done on the web site to make it easier to donate that way.

Please reflect from time to time on the exceptional ministry of our two churches and consider committing to a regular donation. Very many thanks, as always, to those who have supported our churches throughout the past year.

Dick Wilkinson

Planned Giving Secretary

Legacies & Wills

During the course of the year we have benefited from a Legacy of £3,000.

We would like to encourage as many parishioners as possible to remember their church in their wills. A full information pack is available on our website or through the Parish Office. The Vicar or the Treasurer would be happy to discuss any matters concerning leaving a legacy. We would always advise consulting your solicitor before updating your will.

Simon Crowther Treasurer

Financial Review

Treasurer

Simon Crowther was appointed as Treasurer in February 2023. He proposed that a book keeper be appointed and the accounting system be transferred onto Quick Books so that in future when a new Treasurer is appointed the accounts will be easily maintained. This was agreed by the PCC and has been implemented.

Income and Endowments

Total income in 2023 was £163,153 - £156,583 in unrestricted funds and £6,570 in restricted funds – maintaining 2022’s progress which was a considerable achievement considering the two special projects that were being fund raised for. (£163,404 ). Consequently voluntary income slipped 5% but which was primarily due to less gift aid being claimed after the Organ Pipe fund in 2022 passed its peak and lower grants. This masked notable increases in collections (£14,115 v £8,239) and increased figures for planned giving (£63,091 v £61,825). Legacies (£3,000 v £1,824). For other income streams, Church Rooms lettings and Cafe income were stable (£1,374 v £1,493), and (£12,481 v £13,967), while PCC fees showed a good increase confirming further recovery after covid (£8,431 v £5,389). Church magazine sales were also stable (£4,468 v £4,430) helped by advertising income recovering somewhat (£2,209 v £1,531). Restricted fund income was limited mainly to the Organ fund and various gift aid claims. Dividends across unrestricted and restricted fund investments were up 9% (£8,790 v £8,040).

Page 8

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Expenditure

All PCC expenditure continues to be scrutinised and controlled with the objective of operating as cost-effectively as possible. Unrestricted fund expenditure was £158,163, up on last year - £134,727. Restricted fund reduction was utilised to support development of All Saints Church.

Investments

There was a reasonable increase in investment value, up 3.4% year on year, with a year-end market value of £191,233.

Reserves Policy

It has been the policy and aim of the PCC to build sufficient reserves of unrestricted funds to meet six months’ normal expenditure in that category to cover any possible emergencies. The balance on unrestricted funds, which are not designated for specific purposes, remains more than sufficient to cover normal expenditure for six months.

Public Benefit Statement

All Saints & St Mary’s is a registered charity with the result that members of the PCC are registered as trustees. In the preparation of this report, the trustees have been aware of their responsibilities to demonstrate that the activities of the church offer a real and practical public benefit as required under Section 4(1) of the Charities Act 2011.

The PCC confirms that, in exercising its powers and duties, it has complied with its duty to have regard to the guidance issued by the Charity Commission on the provision of public benefit by religious charities.. This annual report shows that the guidance has been met.

C Simon Crowther

Treasurer

Approved by the PCC on 8[th] May 2024 and signed on its behalf by:

Revd Tara Hellings (PCC Chairman)

Page 9

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Statement of Financial Activities for the year ended 31 December 2023

The notes on pages 12 to 20 form part of these accounts.

Page 10

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Balance Sheet at 31 December 2023

Balance Sheet at 31 December 2023
Note
FIXED ASSETS
Tangible fixed assets
5(a)
Investment assets
5(b)
CURRENT ASSETS
Debtors
6
Short term deposits
7
Cash at bank and in hand
8
LIABILITIES: AMOUNTS FALLING DUE
WITHIN ONE YEAR
Creditors - amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL NET ASSETS
PARISH FUNDS
Unrestricted
10
Restricted
10
Endowment
10
2023
£
0
191,233
191,233
6,186
41,285
31,843
79,314
4,663
74,651
265,884
159,047
22,033
84,804
265,884		 2022
£
0
184,894
184,894
4,349
-
81,650
85,999
4,439
81,560
266,454
153,480
35,464
77,510
266,454

The notes on pages 12 to 20 form part of these accounts.

Approved by the PCC on 8[th] May 2024 and signed on its behalf by:

Revd Tara Hellings (PCC Chairman)

Page 11

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Notes to the Financial Statements for the year ended 31 December 2023

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on accruals basis under the Charities Act 2011 and in accordance with the Church Accounting Regulations 2006 governing the individual accounts of PCCs, together with FRS102 (2016) as the applicable accounting standards and the 2019 version of the Statement of Recommended Practice, Accounting and Reporting by Charities (SORP(FRS102)). The financial statements have been prepared on a going concern basis which applies as the PCC considers that there are no material uncertainties over its financial viability. In determining the appropriateness of the going concern basis the PCC has had regard to budgets and expected future cashflows for a period of 12 months from the approval of the accounts, and to the available financial resources.

Funds

Endowment funds are funds, the capital of which must be maintained; only the income arising from the investment of the endowment may be used either as restricted or unrestricted funds depending on the purpose for which the endowment was established.

Restricted funds represent (a) income from trusts or endowments which may be expended only on those restricted objects provided in the terms of the trust or bequest, and (b) donations or grants received for a specific object or invited by the PCC for a specific object. The funds may only be expended on the specific object for which they were given. Any balance remaining unspent at the end of the year must be carried forward as a balance on that fund. The PCC does not usually invest separately for each fund. Where there is no separate investment, interest is apportioned to individual funds on an average balance basis.

Unrestricted funds are general funds which can be used for PCC ordinary purposes. Designated funds are those designated by the PCC for a specific purpose.

Income

Planned giving, collections and donations are recognised when received. Tax refunds are recognised when the incoming resource to which they relate is received. Grants and legacies are accounted for when the PCC is legally entitled to the amount due. Dividends are accounted for when receivable. All other income is recognised when it is received. All incoming resources are accounted for gross.

Page 12

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Expenditure

Grants and donations are 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. Amounts received specifically for another mission are dealt with as restricted funds. All other expenditure is generally recognised when it is incurred and is accounted for gross.

Fixed Assets

Consecrated and benefice property is not included in the accounts in accordance with the Charities Act 2011.

Moveable church furnishings held by the Vicar and Churchwardens on special trust for the PCC and which require a faculty for disposal are inalienable property listed in the Church inventories. There is insufficient cost information available on items acquired prior to 2000, so such assets are not valued in the financial statements. Items costing more than £1000, which have been acquired subsequently, are capitalised and depreciated on a straight-line basis over their estimated useful lives.

Individual items of equipment used within the Church premises with a purchase price of £1000 or less are written off when the asset is acquired.

Investment Policy

The investment policy is to follow Diocesan guidance to protect the capital whilst providing a modest income.

Investments are valued at market value at 31 December.

Debtors and creditors

Debtors are carried in the balance sheet at the amounts expected to be recovered. Creditors represent the amounts that will be paid to discharge the associated liabilities.

Grant making Policy

Local Charities are given first priority when allocating available funds.

Page 13

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

2 INCOMING RESOURCES

2(a) Voluntary Income
Planned giving:
Gift Aid donations
Tax recoverable on Gift Aid donations
Other Planned Giving
Collections (open plate)
Cash
Gift aid small donations scheme
Gift Aid envelopes
Tax recovered on Gift Aid envelopes
Grants
Sundry donations
Tax recoverable on sundry donations
Organ Appeal
Legacies
2(b) Activities for generating funds
Church Rooms lettings
Fund-raising events
Croft Café sales
Church magazine advertising		 Unrestricted
Restricted
Endowment TOTAL FUNDS
Funds
Funds
Funds
2023
2022
£
£
£
£
£
63,041 50
-
63,091
61,825
14,412 1,242
-
15,654
15,084
1,070
-
-
1,070
480
13,975
140
-
14,115
8,239
2,480 98
-
2,578
2,157
3,046 520
-
3,566
7,399
1,593 130
1,723
1,925
1,000
-
-
1,000
5,388
11,650
831
-
12,481
13,316
1,392 591
1,983
3,210
- 650
-
650
6,085
3,000
-
-
3,000
1,824
116,659 4,252
-
120,911
126,932
1,374
-
-
1,374
1,493
2,432
-
-
2,432
1,172
13,888
-
-
13,888
13,967
2,209
-
-
2,209
1,531
19,903
-
-
19,903
18,163

Page 14

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

2(c) Income from investments
Dividends and interest
2(d) Income from church activities
Church magazine sales
Fees – PCC
Live Streaming Charges
TOTAL INCOMING
RESOURCES		 Unrestricted Restricted Endowment TOTAL FUNDS
Funds
Funds
Funds
2023
2022
£
£
£
£
£
6,472
2,318
-
8,790
8,040
4,468
-
-
4,468
4,430
8,431
-
-
8,431
5,389
650
-
-
650
450
13,549
-
-
13,549
10,269
156,583
6,570
-
163,153
163,404

3 EXPENDITURE

3(a)
Fund raising and publicity
Fundraising activities
Croft Café expenses
Publicity		 Unrestricted
Restricted Endowment TOTAL FUNDS
Funds
Funds
Funds
2023
2022
£
£
£
£
£
1,982
-
-
1,982
383
9,917
-
-
9,917
4,908
-
-
-
11,899
-
-
11,899
5,291

Page 15

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Unrestricted Restricted Endowment TOTAL FUNDS
Funds Funds Funds 2023 2022
£ £ £ £ £
3(b) Church activities
Missionary and charitable giving(Note 12)
Home 975 20,000 - 20,975 901
975 20,000 - 20,975 901
Ministry:
Diocesan parish share 91,782
-		 - 91,782 90,378
Vicar's expenses -
-		 - - -
Vicarage costs 609
-		 - 609 405
Curate's expenses 1,135
-		 - 1,135 958
Christian education/Training 360
-		 - 360 20
Church running expenses 19,481
-		 - 19,481 14,827
Church maintenance 1,296
-		 - 1,296 5,715
Churchyard maintenance -
-		 - - -
Depreciation of fixed assets -
-		 - - 12
Parish magazine costs 4,405
-		 - 4,405 4,071
Upkeep of services 615
-		 - 615 606
Church rooms running costs 3,188
-		 - 3,188 2,937
Bank Charges 60
-		 - 60 81
Salaries & wages (see Note 4) 11,878
-		 - 11,878 10,059
Organ Restoration -
-		 - - 20,328
Administration expenses 2,379
-		 - 2,379 1,658
138,163 20,000 - 158,163 152,956
TOTAL RESOURCES USED 150,062 20,000 - 170,062 158,247

Independent examiners fees for 2023 were nil (2022: nil)

STAFF COSTS
Salaries & wages 11,878
-
- 11,878 10,059
11,878
-
- 11,878 10,059

During the year the PCC employed a parish administrator and an organist.

The wages for the Church Rooms cleaner are included in the Church Rooms running costs. No payments were made to PCC members nor to persons closely connected to them.

4 STAFF COSTS

Page 16

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

5 FIXED ASSETS 2023 2022
£ £
5(a) Tangible
Cost – Brought Forward 30,548 30,548
Accumulated Depreciation (30,548) (30,548)
Net Book Value 0 0
5(b) Investments
Market Value – Brought Forward 184,894 201,156
Net unrealised gain (loss) on year end revaluation 6,339 (16,262)
Fund disposals -
 -
Market Value – Carried Forward 191,233 184,894
Details of Investments at Year End
M&G Charifund 91,829 94,038
CBF Investment Fund 99,404 90,855
191,233 184,893
6 DEBTORS
Tax Recoverable 2,480 3,881
Sundry Debtors 3,706 467
6,186 4,348
7 CASH AT BANK AND IN HAND
Nat West Current Account - 18,209
Lloyds Current Account 27,781 24,842
CAF Current Account 3,758 38,413
Cash in hand 304 186
31,843 81,650
8 SHORT TERM DEPOSITS
CBF Deposit Fund 41,285
 -
41,285 81,650

9		 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR
Sundry Creditors 4,663 4,439
Accruals and deferred income -
 -
4,663 4,439

Page 17

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

10 FUNDS

Endowment funds comprise the Butterfield Fund and the Chancel Repair Fund, which are invested in the CBF Investment Fund. These are permanent endowments so that only the income arising and not the capital can be spent for the purpose designated by each of the donors. Income arising is credited directly to restricted funds.

Restricted funds are those that can be spent only for the purpose for which the specific fund was set up.

Unrestricted funds are those that can be used at the PCC's discretion to meet its objectives. It is the policy of the PCC to build sufficient reserves to meet six months' normal expenditure.

Fund Movements
Endowment Funds
Butterfield Building
Chancel Repair
Restricted Funds
Crondall Building (Butterfield)
Crondall Chancel Repair
Crondall Churchyard (Butterfield)
Crondall Choir (Nash)
Bells
Bell Tower
Flowers St Mary's
Flowers All Saints
Mother + Toddler
St. Mary's Annexe
Elderly Events
Ewshot Building (Gidley-Kitchin)		 Balance
Incoming Resources Investment
Balance
01-Jan-23
Resources Expended Revaluation
31-Dec-23
63,151 - -
5,942
69,093
14,360 - -
1,351
15,711
77,511
- -
7,293
84,804
14,725 5,216
13,814
-
6,127
5,864
429
6,186
-
107
3,819
- -
-
3,819
1,548
- -
-
1,548
-
- -
- -
5,412
- -
-
5,412
1,412
- -
-
1,412
1,000
100 -
-
1,100
981
- -
-
981
121
- -
-
121
312
- -
-
312
269
825 -
-
1,094
35,463
6,570
20,000
-
22,033

Page 18

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

General Funds

General 153,480
156,583
150,062 (954)
159,047
153,480
156,583
150,062 (954)
159,047
266,454
163,153
170,062 6,339
265,884

The General Fund includes designated funds totalling £13,344 for Major Fabric Projects (Non-Restoration).

11 ANALYSIS OF NET ASSETS BY FUND

Tangible Fixed Assets
Investment Fixed Assets
Net Current Assets
Fund balance		 Unrestricted
Restricted
Endowment
Total
Funds
Funds
Funds
2023
£
£
£
£
-
-
-
-
106,429
-
84,804
191,233
52,618
22,033
-
74,651
159,047
22,033
84,804
265,884

12 MISSIONARY AND CHARITABLE GIVING

Crondall Flower and Produce Show
Young Diabetes Research
Hart Foodbank
The Crondall Society Pillbox Restoration
All Saints & St. Mary’s Trust (West End Project)		 200
8
17
750
20,000
£20,975

Page 19

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Special Collections

ecial Collections
British Heart Foundation
Ukraine Disaster Fund
Juvenile diabetes
Royal British Legion
Children’s Society
St Michael’s Hospice
Prostrate Cancer UK		 90
120
60
679
100
225
225
£1,499

These amounts were raised at special collections during the year. They do not form part of the accounts and are shown for information only. No nominated collections at weddings and funerals are shown.

13 RELATED PARTIES

The All Saints and St Mary’s Trust (“the Trust”) is a charitable trust set up in 1996 to advance the Christian religion in the Parish of Crondall and Ewshot, in particular by the

During 2023, the majority of the trustees of the Trust were also members of the PCC and the Trust is therefore considered a related party.

In 2023, the Trust funded the construction of additional facilities at the west end of All Saints church – the “West End Project”. All Saints is not owned by the PCC and the costs of the work were met directly by the Trust. This transaction is not therefore recorded in the accounts of the PCC.

In 2023, the PCC made donations totalling £20,000 to the Trust (2022 - £4,000) as a contribution to the cost of the West End Project and Church rooms refurbishment respectively, including £20,000 from restricted funds for these particular purposes.

The PCC did not receive any grants or donations from the Trust in 2023 or 2022. £120 was owed to the Trust at 31 December 2023 (2022: £20).

Page 20

All Saints Church, Crondall and St Mary’s Church, Ewshot Annual Report of the Parochial Church Council for the year ended 31[st] December 2023

Independent Examiner’s Report to the Parochial Church Council (‘PCC’)

I report to the members of the PCC on my examination of the accounts of the PCC for All Saints Church, Crondall and St Mary’s Church, Ewshot for the year ended 31 December 2023, as set out on pages 10 to 20.

Responsibilities and basis of this report

As members of the PCC you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the PCC’s accounts carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. The procedures are substantially less than and differ in nature from those performed in an audit conducted in accordance with Auditing Standards and accordingly I do not express an audit opinion on these financial statements.

Independent Examiner’s statement

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:

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.

Andrew Macfarlane TD, MA, FCA, MCSI Crondall, Hants 8[th] May 2024

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