The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst Registered charity number 1128599 wllh the Charity Commlssion {Enzland and Wales) also known as The PCC of the Parfsh of Speldhurst wfth Groombridge and Ashurst Annual Report and Financial Statements for the Year Ended 31st December 2024 Contents Page Annual Report Statement of Trnstee5' Responsibilities io Independent Examlnerfs Report li Statement of F5nancial Attivities 12 Balance Sheet Notes to the Accounts 14-23
The Parochial Church Council of the Ecclesiastical Parish of Speldhurst with Groombridge and Ashurst {"The PCC") Also known as'yhe PCC of Speldhurst with Groombridge and Ashurst" The PCC was reglstered as a Charlty with the Charlty Commlsslon {England & Wales) in 2009 under reBlStration number 1128599 under the requlTements of the Charities Act 1993 (now the Charities Act 20111 Annual Report for 2024 Reference and administrative information Incumbent.. In vacancy Address- Church Office The Rectory, Southfields Speldhurst Tunbridge Wells, Kent, TN3 OPD Principal Bank.. National We5tmin5ter Bank 89 Mount Pleasant Road Tunbridge Wells, Kent, TNI IIJ Independent examiner: Foot Davson Ltd Lonsdale Gate, Lonsdale Gardens Tunbridge Wells. Kent, TNI INU Website.. htt eldhurst.or church Membership: During the year the following served 3$ members of The PCC.. Incumbent.. In vacancy Vice Choirmun.. Martin Atkinson Churchwt7rdens.' Julie Pinnell 1st. Mary's) lan Firth (St. Mary'sl Chris Lilly1St Martin'sl Tom Watson 1st. Martin's) Graham Riddick 1st. Martin's) (until May 20241 (from May 20241 Deputy Churchwordens.. Winston Blake (St. lohn'sl Anthony Joyce (St. Mary's) Glyn Williams (St. Mary's) Deonery synod.. Glenn Pottow Polly Joyce
Electedrnembers." Adrian Dawes (St Marfs) Carolyn Firth (St. Marfs) Graham Riddick (St. Martln'sl Traq Watson ISL Martin's) la150 deputy Wice Chairman) (also Secrotaryl {also St. Martin's DCC Treasurer} Ctropted member Martin Atknn50n {St. Marf5) George Carter ISL Marfsl Dawn Pottow 1st. Mary's) Rev. john Per4(in5 {Clerk of Holy Orders) {also Treasurerl {also Parish Safeguardin8 Officerl Other mlnlsters in the Parfsh John Perkins is a priest. John Buckle, Jenny Fitssimmon5, David Lamey and Karol Leeve5 are Readets and Sarah Bullett and Karol Leeves are Pastoral Assistants, all wtth the Bishop's Permisslon to Officiate. The PCC presents Its Report and Accounts for the year ended 31 December 2024 Basls of prep¥adon of the accounts The accounts have en prepared in accordan with the accountlns policies Set out in note I to the accounts and Comp wkth the Church AccounUng Regulations 2006, the Charltle5 Act 2011 and Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charitles preparing their accounts in accordance with the Finandal Reporting Standard appllcable in the UK and Republic of Ireland IFRS 102I- Structurei 8INernance and managenrt of The Partsh The PCC is a corporate body established by the Churth of Enand and Is a charity registered wlth The Charity Commission (England & Wale51 (The Charity Commission") number 1128599, the registration coverin8 all three churches in The Parish. The PCC operates under the Parochial Church Counul Powers Measure 1956 and the Church Representstion Rule5. The Ecdesiastlcal Parish of Speldhurst wrth Grrnbridge and Ashurst {The Parish") consists of three dlstrlcts corresponding to the churches of St Mary the Vlrgin, Speldhurst. St. John the Evangelist. Groombridge and St. Martin of Tours. Ashurst. The Parish came into belng on l April 1977 after an Order In Council confirmed a Pastoral Scheme uniting the two Benefices and Parlshe5. Speldhurst with Groombrldge Iwhich was one parish prev[OlY) arKI hur5[ into a slngle parish. In 2009 a Special Parochial Church Meeting made, and the Bishop's Council and Standing Commlttee of the Diocesan Synod approved. the current scheme under which 5t. Marfs and St. Martin's operate with their own Di5tritt Church Counal l°DCUI while St. John's operates through a committee of The PCC lTheCommittee"I which as such reeeNes guidance from The PCC.The Scheme provides rules for the operation ofthe two DCCS and The Committee. Each DCC, under delegated authority from The PCC. has the functiorng, powers and duties of a parochial church council within Its distrlct, subject to certain exception5 and limitstions, in particular concerning financial and contrattual matters. The PCC has delegated to The Committee the day to day rijnning of st. John's but retains a more.hands-on approach as compared to the two churches wrth their own DCCS. The members ofThe PCC are apInted as follow&
The incumbent, any curates, the Churchwardens. Deputy Chufchwardens and the Deanery Synod Representatives are ex offldo. The Churchwardens are nomlnated by the Annual Meeting of Worshlppers I"AMW"l of their respectlve churthe5 and elected at a Meeting of Parlshloners annually for a one year terni. The Deputy Churchwarden5 are elected by the AMW of iheir respective churches for a one year term. The Deanery Sw)od rePsentatIVes, currently the Parish is allocated 3 participants. are elected at an Annual Parothial Churth Meeting {"APCM'I for a three year term. Elections last took place in 2023. The elected members are nomlnated by the AMW5 and then elected annually at the APCM for one year. There are provisions for casual vacancles to be filled. The PCC deals wlth thase matters speafically reseryed for it, those referred to it by the DCCS and The Committee. and those affecting the whole Parish. It has the respcjnsibllity of cooperating with the Rertor and Is responsible throughout The Parish for the whole mission of the church. pastoral. evangellstic, social and ecumenical. Under the Chartttes Act 2011The PCC members, who are the Ywstee5 of the Charity take ultirnate responsibility for mana&Yng all of the affairs of The PCC and therefore of all 3 thurches in the Parish. On election The PCC members are instructed in their responsilxltbes astrustees. Related partles St. Marfs DCC is required to appolnt 3 Foundation Govemors tr) Speldhurst Church of England Voluntary Aided) Primary School. while the Diocese of Rochester requlred to appoint the final 3 Foundatlon Governors. One ofthe Foundation Govemors apwinted byst. Marfs DCC, Polly Joyce, Is a memberofthe PCC. St. Marvs DCC has the power to appoint a Trustee to Speldhurstvillage Hall. a charity registered with The Charity Commission with number 287945: the person appolnted is not a member of a DCC or the PCC. Whi15t In office the Churchwardens nominated by St. Marvs are ex Offic trustees of the Speldhurst Recreation Ground. a charity regISted with The Charity ComMi10n with number 302846, The DCC of St. Martin's has the right to appoint. for a year at a time, two rèpresentative members to The Committee of Management lall of whom are the trustees} of the Ashur5t McDermott Hall. a chartiy registered with the Charity Commission (England and Wales) with number 302673. They are Peter Soyke and Graham Rlddick. Grdham was a member of the PCC during the 2024 financial year. In addltlon, Sophle Minoprio Is a trustee and a member of St. Martin's DCC. Details of all transactions wth related parties are set out in note 7 on page 17. Objertlves and actl¥ltles The object of The Parish is to promote the whole mlssion of the Churth of England within The Parish. As part of this. The PCC. prIMari through the DCCS and The Committee. Is committed to enabling as many people as possible to worship at the three churches and to become part of their respectlve church communities. Again. mainly thr¥)ugh the DCCS and The Committee. The PCC maintains an overview of worship through0 The Parish and considers how the 5ervice5 and other related
activlties can involve the many groups that live within the districts of the three churches. The servlces and worship put faith into practice through prayer and scrlpture. music and outreach. Risk managemènt The PCC, through the DCCS and The Commhtee, has carried out an assessment of the major risks to which The Parlsh15 exposed. as Identified by The PCC members. In particular, a chlld protertlon policy is In place and the procedure for obtsining approval forthose working with children and vulnerable adults Is well established. I three churches and the central Parish function have systems of financial procedures in place for handling cash and for authorisin& approving and paylng for Items of expendlture. Appropriate insurance poliaes are in place. Publ1< benefrt In planning the activities of the three churthes in The Parish. the dergy and The PCC have considered The Charlty Commission's guidance on Public Benefft and in particular the specific guidance for charwtie5 for the enhanrnent of religion. The activities include the following: The provision of public Chr15tian worshlp open to all. The provl&on of sacred space for personal prayerand contemplation. Pastoral work, induding visiting the ck and bereaved. The teachin8 of Christianity through semions. Coursès and small groups. The prov15i0n of child and youth activities with a Christian ethos. General promotion of Christianity. Operatlon ol The PCC The PCC meets as required and has a Standing and Finance Commlttee which transacts business as required between rneetlngs of the full PCC. subject to any dSrection5 given by The PCC. Most of the day to day activrf(ies tske place in the church DCCS and The Committee as appropriate. The PCC oversees the financial affalrs of the DCCS and The Committee and provides The Committee with guidance on additional matters and take5 3 more actlve role in the management of St. John's. The three churches present to The PCC budgets for the year for thelr respectlve churche5. The PCC approves these and authority Is given for the three churches to work wlthin their budgèts whhout further reference to The PCC The PCC also approve5 the budget for the central Parish fijnction. Standing and Finance Commlttee This committee Is required to be appolnted by law. The member5 of the commtttee are. and were throughgut the year, the Vbce Chairrnan, the Churchwardens, the Deputy Churchwarden appointed by St. John's, the Treasurer of The Parish antl the Treasurer of St. Martin's. Reserves polky and the cover The PCC has approved a policy of malntaining at a partlcular level, the Unre5trirted Funds whith are desSgnated for the use of the 3 churches. these are the General Funds of each church whlch are the free reserves of that church. For St. Marls this is at a level of not less than 4 months, norn)al expenditure. For St. John's and St. Martin's this is at a level which15 between thre@ and slx month5. normal expenditure, plus a further amount of £16,(KJO I£IO,(X)O for 5t John's. £6,(XJ) for St. Martin's) to cover unexpected repalrs to the Churches. Based on the budgets for 2025, in aggregate normal expenditure for SL Marfs for four months and for St. John's ind SL Martln'5 for three months amounts to £39.270 whilst normal expenditure for
four months at St. Marfs and for Six months at St. John's and St. Martln's amounts to £46,795. The fvnds needed to cover this norn)al expenditure plus the £16,(KX) for emergency fabric repair5 are between £55,270 and £62.795. The budget assumes that the Parish will remain in vacancy throughout 2025 and consequently wlll continue to have reduced mlnistry costs. At 31 December 2024 in aggregate the General Fund5 of the three churches amounted to £299,901 and thus are well in excess Df the policy limits. The PCC'S Unrestrlrted Funds. i.e. its free reserves. as opposed to the Unrestritted Desi8nated Funds, are onty £678. If the need aroseThe PCC would have to consmler undesignating some or all of these Funds of the three churches. potentIal giving It access to what would be additional free reserves of £299,901 from their Generdl Funds, which are unrestricted in the three churches, £52,371 from their Diocesan Church Repair Funds and £50.136 from the Groombridge School House Fund: were all these funds undesignated. Itwould rests in total unrestricted fund5 of £402,408. Funds held as cuskndlan on behalf of others- Isee note 6 on page 17] The PCC has arted as an agent for Spring Harvest, under its Group Organiser scheme, and as such colletts money from intending participants during the year as they commtt to attendln& and forwards the money, usually around February. The PCC has also acted as agent for the Diocese of Rochester in the collection for fees for such services as funerals and weddings. This money is direcily due to Spring Harvest and the Diocese respectively. not the PCC. and15 therefore not Included In the Income or expenditure of the PCC but does fomi part of the bank balan, offset by the equivalent Ilability. At the year end. the PCC held £12 on behalf of Spring Haryest12023 £121, these funds are held in a separate bank account. No money was held at the year-end on behatf of the Diocese12023 £01. Fees of £1,293 were collected on behalf of retired clergy with PerMIon to OfFiciate IPTOI. At the year- end £350 was held to be paid over to the PTO. Whllst the Parish has been in vacancy, the Rectory has beèn leased on a sIrt temi basis to third party tenants. No amounts were held at the end of the year in respect of council tsx and utilty bllls payable to Tunbridge Wells Borough Council and utilty providers {2023 £565}. Review of the year Athievements and perforniance The Parish remained in vacancy throughout 2024. By the end of the year the Parish had been in vacancy for 20 months. The churehwardens and leadership representatlves of all three churches in the Parlsh continued to work tirelessly throughout the year both in engaging with the Diocese in the process of identifying and appointing a new rector and in keeping the day to day running of the Parish's three churches moving forward. Further detalls on the aCtitIeS and achievements of the three thurches are set out below. The PCC The PCC met 6 times durlng the year and ihe 5Linding and Finance Commrttee dealt wlth several matters by e-mail resolLrtions. The two DCCS and The Committee met between rneetings and reports of these meetings were reiVed by The PCC and dixussed and apwoved where nessary.
Elert¢xal roll and Church attendance The following Elertoral Roll numbers were reported duringthe year. St Marfs 147 St Martin's 28 St. john's 17 Deanery Synod The Tunbrldse Wells Deanery Synod meets 3 times a year and comprfse5 representatives of all 20 Anglican Churches114 benefice51 in Tunbri(Ige Wells and Southborough and includes about 25 clergy members and 40 lay members. Meetings include rewrts on the Bishop's Councll, Diocesan Synod and General Synod d15cussions, followed by an address andlor discussk)n about a wide range of local and national church related topics. SafegudIng Safeguarding has continued to be at the core of our Parfsh Ilfe. The Parish Safeguarding Officèr routinely follows up with indiwduals requiring first tlme or updated DBS thecks and monitors the status of mandatory safeguarding training completlon, communicating outstanding attions to Individuals directly and to the UPCC througholrt the year. Our UPCC members all have up to date DBS (Disclosure & Barring Servi) Certificates and have either completed or are registered with the DI0$è to attend the next avallable applicable safeguardlng training modules. Flnan Overall income was £186,633 forthe year12023-. £173,018]. Expenditure redUd during the year to £142,116 [2023: £196.4011. rna1n as a result of the Parish bein8 in vacancy throughout the year and the associated reduced ministry costs. The overdll resu before taking account of unrealized fair value movements on investments was a surplus of E44.51712023: deficit of £23,383]. The Parish's Investments generated an unrealized gain of £4,55412023'. unrealized gain of £17.2471 on revaluation at year end. The funds available to The Parish at year end were £421,37212023: £372.301). The bolance sheet is currently heatthy with sufficient cash to meet all currerrtty foreseeable needs. Copies of the detailed financial results of each indmdual church are available on request from the Parish Administrator at the Church Office (see page I for contart details). Financial highlights for each of the churche5 are 3$ follows: St. Murfs Speldhurstr Unrestrirted income was £4,503 higher than In 2023 at £133.13912023.. £128.6361. Expenditure reduced by £34,196 tg £41,35412023: £755501. RestriLted fund income received amounted to £15,665 whilst restricted fund expendlture amounted to £10,425. The increase in restricted fund income and expenditure related largely to donations towards and salary and associated costs of a dedicated youth WDrker. After contribLrting to Parish costs and considering the unTealized fair Value Increase of investments of £3,104 St Marys showed an overdll net increase in funds of £41,367 and a closlng balance sheet of £278,477. St. John's Gmombridge.. Unrestrlcted income inere2sed at£15,07312023.. £14.0501. Expenditure increased slightly year on year at £7,34512023.. £6,8541. Investment rewaluations resulted in an unrealized gain of £1,450 for the year. After contributions to Parish costs St John's closed 2024 with an overall increase In
unrestricted fvnd5 of £3,145. Restrlcted Fund5 closed higher at £7,025. the increase of £666 resulting from donations recewed into the Friends Fund. St. Murtln'sA5hur5t.' Unrestrlcted income increased sllghtly to £16,85912023= £16.3501. Expendtture reduced in the year to £7,17112023: £9,070], resulting in net income for year of £9.688. After contributions to Parish costs, St Martin's closed with an overall increase In unrestrlcted funds of £2,855. Restrirted fund Income dropped sllghtlyto £1.760 but there was also a decrease in restricted fund expendlture of £1.515. leadlng to a ck)slng restriLted fund balance of £505 [2023: £2601. 2025 Budgets.. These show that in the General Funds of the three churches, overall income is expected to exceed expenditure by £12,820. Reports of the artivities of the three thurches of The Parish The Wordens're 2024 rushed by wlth scarcely a qulet moment for the churchwarden teams. By the end of the year the Parish had been without an incumbent for more than 20 months and the church wardens and deputy church wardens were workir)g hard on a number olfronts in order to keep the churches in the Parish movingforward. The wardens and deputy wardens continued to support Sunday worship throughout the year, which were facilitated by the dedicated team of licensed leaders who have worked so hard to make thls possible. Musical worship has continued at St Mary's and st John'5 Wlth the support of the St Marvs music group and a volunteer organ player at St John's. At St Martin's regular ServIS were held fortnightly throughout the year. The warden team have been busy in the preparatlon of our parish profile, invofvlng the Inp of all three chuiches, and liaison wtth the Area Dean. Archdeacon. The search for a new incumbent for the Parish continues. A new Parish Administratorwas recruited in ihe year. At St Marfs a Leadership team was also established conslsting of representatives from key areas. including worship. Chlldren and familles, pastoral care. disclpleship, safeguardin& premises and administration. Our enRa%ement with the local community continued throu%h a ranRe of artivities in 2024. We were very pleased trj be able to serve our communtty In 2024 through providing several Baptism servites, weddlng and funeral seryices in St. Marvs. St Marfs has continued to support the Rochester DI0Se Motherfs Union events Including the annual Lady Day Service and the Wave of Prayer for our Linked Overseas Diore5es. Anniversary of Baptism cards continued to be sent to all who have been bapt15ed, helping to keep In touch wlth their famllles for ft>ur year5 after Baptism and a Summer Garden Party was held to raise funds for Motherfs Union Worldwide. St Martin's main fund-raising event during the year was the Progressive Supper. which represents an excellent opportunlty to catch up with frSends and neighbours in a social setting after a long, cold wlnter, and this year rdised some £1,600 towards Church funds.
St John's and St Martin's congregations joined together at St Martin's for Harvest Festfval In September and for the Chrlstmas Day servi. St Martin's also held a number of social gatherings in conjunctSon wlth some of its main ser41. often in tt fomi of a Bring and Share meal. Men On Wednesday continues to attract good supporL The grourfs membership comprise5 25 men, drawn from rfght acros5 the local community. Attendance is often between 15 and 20 people who are all retired and benefrt from both the camaraderie and conversation the group affords. St Marys pastoral assistsnts have corrtinued to support those in need through phone calls, home visits including in care homes and hospitsls, and taking Holy Communion to those unable to come to church, glvlng them time and company. Cards are given or sent to those who are slcL In hospital, injured, and the bereaved. The vlllagers of Ashurst, and some INing outside the area, continued to be kept In touth with St Martin's and village matters through the monthty Ashurst Broadsheet. Thi5 is distributed throughotrt the vlllage and further afield. From a flnanclal perspectNe, St. Marfs has contlnued to give away a proportion of its general fund Income to charity. and to split this to ensure local, UK wide and intsrnational charltles are all included. Ateam offour 5t. Marfs members consider howto share out the money and recommend its dlstrlbLrtion to the Finance Committee. airning to support worthwhile charltles wlth clear ethical/Christian objectlves and low admlnistratiye cos15. Growln St. Marfs runs a number of Home Groups. where small groups of people within the famlly of St Marfs aim to deèpen friendshlp and encourage one another to grow in faith, especially through Bible study. Groups meet throughout the week in daytime and in the evening in people's homes around the village. es St Marfs started running an Alpha course In November, with 6 attendee5. A marriage prEparatlon course was run forcouples gettlng marrled at St Marfs in the year whh 4 couples attending. Worshi andPm Worship acm55 our churches continues to develop and change in our modem world. At St Marf5 in particular the mix of ages at ourservices leads ustothinkcreatfvely and con5iderthe style preferences and needs of everyone. St Marfs has continued to thrfve in its worship activities in spite of the rector vacancy thanks to the energy of Its congregation. At Chrlstmas the two Crib services at St Marfs drew over 4CQ people to the church on Christmas Eve. At st Martin's a Christmas crib service was also held. bringing a large number of peopletogether. Music continues to support worship and aimsto help the congrewlon engage wtth God at a personal level through old and new Songs. At Christmas. St MaS communrty choir was the largest ever, wlth over300 people attendingthe carol concerL Both StJohn'sand St Martin's held candelit carol Senri$ in December. Chlldren and Youn During the year St Marfs averaged more thèn 22 children attending each 10am Sunday servi. Sunday children's Eroups- Little Acorns, Outback and Up and (Xer- have continued during 2024, allowing children to enjoy age-appropriate activities linked to the week's Bible passages.
Pralse and Play, St MarfsToddler Group. provlde5 a safe place for families to meet up and soclallse. The children enjoy free playl a craft activty and a story before we sing ourfavourlte nursery songs. But the highlight of the morning Is always the rlnglng of the d)urch bell. St Mary's Church and Speldhurst School continue to share a close relationshlp, fosterlng a strong connettion between fafth and education within the community. The church attively supports the school through Collectwe Worshipi where church member5 lead assemblies that encourage spiriiual growth and reflection among pupiL£. Additionally. the Prayer Space initiative provides a dedicated, interactive area for children to explore faith. prayer, and personal reflection in a Creative and inclusive environment. This partnership helps to instil Chrisan values. offering Students opportunltSe5 to engage with themes of kindnessi gratitude, and community through meaningful worship and aciivities. Church Fobric and Church rdArtivities At St Marls ruutlne malntenance activtties associated with the church building progressed throughout the year. A refurbishment of the church tower cbck was undertaken. A number of volunteers continued to assist with malntaining the churchyard. St John's continued to receive regular maintenance seNcing of critical StemS. together with regular churchyard malntenance. The faculty appllcation submitted to the Diocesan Advisory Commlttee to install under pew heating in 2023 was resubmitted in June 2024 and was approved. Churchyard tidy days were held twice during the year. supported by volunteers. The St Martin's churchyard continued to be professional malnta5ned and thls was supplemented by ourannual Day In theautumn. Maintenance and scheduled thecks on relevant aspects of all three churches were carried out throughout the year. Approved by The PCC on May 2025 and sl8ned on its behalf by: Martln AtkiMon 1ce Chalrnianl
STATEME1 OF PCC MEMBERS. RESPONSIBIUTIESAS THE TrusfEES The Trustees are The PCC Members and as such are responsible for preparing the Trustees, Report and Financial Statements in accordance wlth applicable law and United Kingdom Accounting Standards. Charity law requSre5 the PCC Members to prepare financlal ststements for each flnancial year whlch glve true and falr view of the stste of affalr5 of The PCC and of its income and expenditurè. for that perlod. In dolnR so the PCC Members are required to: select suitable accovnting poliues and then apply them con5iStentlv- observe the method5 and principles of the Charitieg Statement of Recommended Practlce make judgements and e5ttmates that are reasonable and prudent; State whether applicable accounting standards and statements of recommended practi have been followed, subiecl to anv departures disdosed and explained in the financial 5tatements.' and prepare the financial statements on the going concern basis unles5 r¢ is Inappropriate to presume that The PCC 11 continue in operation. The PCC Members are responsible for keeping accounting records which disdose with reasonable accuracy at any tlme the financial positTron of The PCC They are also responsible for safeguarding the assets of The PCC and hence for taklng reasonable steps for the prevention and detection of fraud and other irregularilies. Insofar as the PCC Members are aware, there is no relevant Information of which The PCCS Independent ExamSner is unaware, and the PCC Members have taken all step5 that they ought to have taken to make themselves aware of any relevant inforn)ation and to establish that the independent examiner Is aware of that Infomation. The PCC Members are responsible for the maintenance arKI Integrity of the corporate and financlal information Included on the PCC'S webstte. 10
INDEPENDENf EXAMINEWS REPORTTO THE PAROCHIAL CHURCH COUNCIL OF THE ECCLESIAJcAL PAR15H OF SPELDHURST WH GROOMBRIDGE AND A5HURST I rep)rt to the chaiity's trustee5 on my examination of the accounts of the charity for the year ended 31st December 2024 whlch are set out on pages 12 to 23. Responslbllltle$ and basls otreport As the charlvs trustees you are reswnsible for the preparallon of the accounts in accordan wlth the requlrements of the Charltles Act 20111'the ACVI I report In respect of my examination of the charrV5 accounts orried out under section 145 of the Act and in carylng out my examlnation I have followed all the 8pplKable DirtionS glven by the Charity Commlsslon under section 14515llbl of the Act. Independent examlnees ststement I have completed my examination. I confim) that no material matters have come to my attention Sn connectlon wtth the examination 8Nin8 me cause to believe that in any materlal respect.. l accounting reconjs were t kept in respect of the charrty as required by Section 130 of the Act; or 2 the accounts do not accord with those recor(ts: oi 3 the aceount5 do not comply with the applirable requirements COnMIng the form and content of accounts set out in the Charities IAccounts and Reports) Regulations 2008 other than any requlrement that the accounts gfve a true and falr vlew. which is not a rnatter conSided as part of an independent examination. I have no concerns and have come across no other matters In connertlon wlth the examlnation to which attentlon should be drawn in this report in order to enable a proper understanding of the accounts to be reached Lonsdale Gate Lons(lale Gardens Tunbridge Wèlls Kent For and on behalf of Foot Davson Ltd Chartered Accountants TNI INU 13 June 2025
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PARISH ol SPELDHVRsfwlth GROOMBRIDGE aNI ASHUR Notès to the Attounts l A¢<ourrtlng WTcles The charity constitutes a pulAlc benefit enyty a5 defined by FRS 102. ThE financial statemehts have been prepared In Iccordance wlth the Church Accountlng RegUlaonS 2006, Accountln8 and Reportlng by Charltk.. Statsment of Recommended Practlce appllcable to charftles Prertng thelr iccovnts In accordan£e vffth the Flnandèl Reporbng Starxlard ap[rable in the UK and Republlt of Ireland IFFLS 1021 issued on 16 July 2014 las UFdated throu8h Update Bultin I wblished on 2 February Z0161. Ihe Financial Reportlng 5tand&rd applkable In the Unlted KinRdom and ReJuNkof Ireland IFRS 1021, the tharitiesAct 2011 and UK Generally A¢¢epted AccountlnA PTrctice. The fin3nclal statements are prepared on a 8olng corKem bas15 urHler the hlstiK(cal cost convention. m(xltfled to include Investment assets atfair value. The finandal 5tstemeTrts are presented In sterfing whlth15 the fyncknal tsJrrency of the charity and rounded to the nearest £. They do not Include the accounts of Church 8roupsthat owe their main affiliaknun to 3nothÈr body nor those that are Infortnal gatherlngs of The PCC his ¢on5idered whetherthe cash flow ststernent adds materlHllyio the uNlerstanding of the PCCS affalrs and ha5 £onduded that does noL It has therefore appfiÈd Update BlIen l as publLshed on 2 Febn¥ry 2016 and doe5 not Intlude a osh flow statement on the grounds that it is applwng FRS 102 Se¢tlon IA. The signifl¢ant accounting polide5 applled In the preparadon of these finarKral statements are set below. These polkles have been conslstently applkd to years presented unlw otherwise ststed.. a) Funds Restricted Fund5 represent Income Wh may be e¥pended onty on those restrkled owects for whith they were 8iven. Any balance remaining unspent atihe end of eath year must be carried forward a5 a balatKE on that fvnd. The PCC does not usually Invest separately for each fund. Where there 1$ no sewateinvestrnenl interest 15 apportknned to déthdal funds OTh an average balaNe basi5. Unrestrfcted funds represent the fund5 of the PCC that are not subject to aTry special restitt¥)n5 re8ardlng their use and are avallable ftir applicatlon to the general purposes of the PCC. FuThts de55ETrated for a partTrrJJlar purpose by the PCC are also Ubtricted anrf the PCC h8S the duthorlty to chnge orrernove the des&nation. bl Intornln8 re50urce$ 11 Vduntorylncome ondcop1t0lrestlces Planned 8fving re5Vable underoft aid, cc4lettlons and th)natlons are reco8nlsed when recefved byor on beh8lf ol the PCC. Incorne tax recoverable on grft aid donations 15 reco8ntsed when the intJ)rne recognised. Grants and legaue5 to the PCC are re£o8nL%ed as soon as the PCC is notmed of its entitlement. the amount due Is quantlflable, receipt is prabable, and any conditlons attathin8 to them are meL or. In Instances where related expenditure has been incuried. there is a realistic expe¢¢aiion that all tonditiDll5 will be meL 5pecllicfund raising events, such asfetes. bazaats and similar everrt4 are xcf¥Jntedfor8ros5. 111 Incomelrom investmefr7ts Dmdends and Interest are rÈcagnised when rer¥ab. ta% recobrable suth Income recognlsed In the sarne period. c) Resourtès expÈndÈd 116runts Grants and donatlon5 are acc¢)unted forwhen pald over. orw awarded Wthat award uèates a bindln8 obligation on the PCC The PCC has a policy vf distrlbutlng some of the IMKne of thÈ General Income and Expenditu Funds In grants - Away fjiwn8'. In the absence Df a cOntCtual obligation, grants made in thi5 way induding those fer the support of o¥er5eas mlssionailes, are accounted for on the b3sls of the 5UPPJrt agreed bythe rejevanl DCC 0rAwayGifigcornm1tteethat rdate5 to the ffnandal yearconcÈrned. ill Adlvlties dlrecttyrelotlng to the woof the Chvrth The Parfsh's voluntary ¢ontributlth tD central d1o¢esan costs IseÈ n¢rte l 8). ts accounted for when due. All other expendlture is geneIlY recognised when It k IrKurred and ts accounted forgwrtss. dl Galns and1055e5 on InvE5tments RealSseil gain5 or losses arE recognLsed when investrnents are sold. Unrea115ed Bains orlosses are recogni%Èd Tevaluatlon of Investments to market¥Hlue attheyear end or1) redeslgnatlon-see note l el èl FLYed assets il Conse(rotedfGnd ¢FndbuJklings ondmovublethufflrhfvrnishlngs COe(rated and beneficed property ts exdudedfrom Ihe accounts by &10121 CharitiesArt 2011. Mo*ble churth fvrnlshings held by the Rector Ind ChUrChardens on Special trrt for the PCC and wh5ch requlre £ faculiy for disposal, are Inalienable property. They I listed In Churches. InventOFies which can be Inspetted at any 8$Onable time. FDr anything acquired prlor to 2000 the is In5uffidÈnt cost informauon lIable and therefore sh assets a valLbed In the Yinanclal staternents. Item5 acqulred slrn l January 2000 whlch )uld have a resale value are opitali5ed and depredated In the accounts over their antIpated useful economic Ilfe when acqulred, or aver 20 year5, whichever Is the 51iorter. on a Strai8ht Ilne basi ill otherflxtuRs,fittlngs andequlprnw7t Equiprneni used within the church prernise5 is depreclated on a strnieht li ba$15 O%tr four years. Inddual item5 of equlpment pur£hase pr5 of £5.( or IES5 are wrltten off vthen the asset is acquired. 1111 Investments Investments are valued at market value at 31 December lathe.bl WI.. 14
PAR15H otSPEU)HUR¥f¥Ath GROOMBRIDGE atyl ASHURST fi llebff assets Indidal amounts In excess of £500 paid In a(fvare which are reo)verable and all amounts Dn8 to the PCC at31 December are shown a5 debtors and piepaynents. Provislon made for any debtor5 that may pn)¥e Irretoverable. Shfftteim deposits Ide cash held on deposlt wlth the Rochester Di053n Bozrd of FlnancE and at banks. Contrlbutlon to ihe Dlo¢4tsn Central Cosis knduthwlthe Inam)b•SsII and •tyJcknW (•5ts, and oth4r shared expendlture The PCC derades eath year on the voluntary contrithon to be made by the Parfsh to the Diocese to cover tt'5 Trntral costs, which include the inLwmbenVs stlpend and assoclated costs. Jt is thereafter responble fv thLs wntribution, the rectory runnlng Costs, Reader5, and Pastoral A55i5tants' costs. the costs of M5rknng der8y, the administratc¢s salary and some of the Parfsh omce casts. A cDntrfbution ts made bythe DCCS and the StJDhn's Cwmlttee toward5 these cost& 2 In¢ome trom: Total 2024 Totsl 20 al Donathjns Planned 81[.. Regular 6tft Ald donatkjns Tax re¢overable orn Gfft donatlDn5 Regular glvln8 by CAF and fjYE Other regular £lvlr)g Collettlon5'. By 61ft envelope Not GIftAided Tax recoVerale on colledh)ns Non-regular GIftAld dDnaUons Non-re8ular donion5 not GiftAMed Box & rniscellaneous donauons Grants Legacle5 Away G6vlng Appeal 91.849 24.162 5.455 97.304 26.316 s,000 4,538 90.794 24,136 1.790 5,121 4,538 6914 3,731 2.647 5,964 145 373 129 627 177 5296 51 S05 4,800 7,043 6.839 4.lJ)7 1330 5.544 261 2,431 11.265 2,824 11,260 196 878 5,888 145.911 19.694 165,605 154,518 Grarts. The PCC was &teful to Ceive the follo¥An8 8rart5 frn spe1dhu Parish Countll.. £1,0 towards St Mary's churchyard malnten4nce, Él,mO for Sl John's thurthy¥d rnaintenan, EIJXK) for St Martin's churchyard maintenance, £250 towards the repalr of St Mary's church dor and £51KI toward5 the cost of St Martin'5 BroadsheÈt maEazine. Ihe PCC was 3150 grateful to have reeewed a grant of £50 from Certa5 Energy towards the cost of St Marfs heatin8 and a 8rani of Ell from Paragon Tnt towards 5t M)ry'5 churchyard Mntenance. The PCC wa5 a150 pleased io receive yants totsjllng £2,050.(bl from thÈ Usted Plxes of Worshlp Grant Scheme equal to the VAT on repalrs and malntenarKe w¢)rk at St Marvs In 2023 and 2024 aNt at St Martin's In 2024,. £962 of this was a¢¢nJed In the 2023 accounts. bl chUh 4rtlvltle5 Fees and other related Inc¢)me St Martin's Broadsheet S50datÈd activities and Parlsh events 58le5 of church h15tory books. notelEts and ords Mls£ellaneous Income 5.458 1.134 260 6,592 260 249 SA08 467 231 249 185 5.940 230 1.524 415 7564 6.J l Othw¢hur¢h operatlons Fund ralslnK Inc(¥ne dl Invtsiments Dlvldend$ and Interest 11ndud1anY redaimed tsx el Other Incomln£ restrue5 IrUraNCe daln7S surp1$ on Sale offixed 5ets 1463 1241 10,757 ii,ooi 10,069 TOTAL INCOMING RESOUR(ES 244 165,071 Zl.318 186.633 173,018 15
PARISH of SPELDHURSt GROOMBRIDGE and ASHIPR¥r 2024 Totsl 202Y 2024 Y Expendlwie on: a) Fund ralslnl costs Cost of fundraising bl chUh a¢iivllles M1$5iorary and charl¢aNeBi¥ln8 Isee note below): Church overseas Rellef and development agencles Home misslon5 and other church organtsatlon5 Secular charttles Tvtal away8lM Mintry Contrlbution to dro¢en costs Other CrE¥, rec and mlnlstryms Deanery and other contrlbutions Prindng, 5tstionery & parish offke r05ts Computer harrlw3re. software expenses Church SeCeS costs arnd fuel Chur¢h repalrs and maintenance Stlohn's Churd) rEderoratS¢n St Makvs Church reorganisation Churchyard upkeep Insurance Speldhurstchapel Teathing and Outreach St Martin's BrdSheet rosts Young people's work Organists and muslc leader5 Or¥an InterKe and wu51c costs Employee wsts O¢lated 8td¥ltles Banktharges Indopendent exarnlner Other expenses 2335 1,935 &785 5.515 15570 269 4,641 1.402 S,S85 4,308 15,936 1935 6246 5875 16,660 411 360 4L797 L198 41,797 1,968 25 4.527 935 7.710 6,419 72,637 2373 50 4,957 1,595 6,756 40.643 185 2S 4,075 825 7,630 4.199 S85 452 80 2220 720 8,478 9,757 3,570 417 1,637 407 1,326 1.114 21.153 231 181 1,928 535 I,401 3,9 5,773 9,928 9.928 1,9fA) 1.960 1,660 818 955 2W66 35.076 249 198 2.206 385 s5.grn N,618 142,116 71.618 55.870 142,116 196,401 Note.. The only grant In exte5s of £1,[ induded In the mls5ionary and Charitab gtVin8 15 £1,690 to Church Mi551Dn Ststlety. Of the bale of grants, all We Df £l,OCI) less and all weretoinstitutlw5. 4 al 5tafi costs The avefage number ol employees In 2024 wa5 3 12023 31. The totsl stsff costs amounted to £35.07612023 £21,153), of whl¢h £34.392 2023 £20.5411 was lades, £012023 fol employer NaIal Irrance costs. and £68412023 £6121 employer pensian and Ilfe Insurance costs. No employee earned £60,OC(l or in the year. The organlst at St Martln'5 and the regular organists at St Marfs Pfovkle their serykes wlthout drge. Other or8anlsts are not employees but provlde thelrservices on a casual basis and a pakl the fee they tharle. bl Pen51on Schemes and èmployÈruJnlrlbulloN The DlcKese ol Rothe5ter pays the Rectorfs stlpeTrJ and a15D the pensw)n cOntribUtn5 reln¥ to him In respect of the Church of England PeN%lon Scheme whlch 15 a deflnÈd nefit xheme. The PCC has offered and pays a rjjntributloh to the DIceSe to CDvÈr both the tosts of clergy and other central Ct5 of the Oiocese but this is not allocated to any particular rtems. It ts therefore not P055ible to say how much of the offered contrlbutlon relatss to the pension trIttIonS that the Dl¢xese pays in respert of the ReLtor. The PCC has no further118blllty In respert of the Rettorfs pension. The Parish was in an interregnum for the whole of 2024 so there wa5 Recror In plats *orth2 whole of the wr. The PCC pald pensknn contrfbutioThs Into a workpla¢e pÈn51on. whith is a defined contriimjtion scheme, and these amounted tg £1,292 In 202412023 £1,1551.' £60812023 £5431 of this wasdeducted employees, pay as employee contrlbutlon5. The PCC has no Further liability In ¥espect of such peAsioNs. 760 956 2066 3353 249 198 25,810 5,913 NDte5 221 71.628 TOTAL RESOUR USED 16
PARISH ofSPEiDHURST GROOMBRIDGE and ASHURFr Ntstss tothe Attounts 2024 S As50dated artMtl•s and Par15h Eiwis A%s0¢13ted act•rttles In 2024 included a Lent course. 6 Funds re¢efr¥éd 3nd pald 05 wnt £107.20 01 fees due to retlred clergy w4th Pem)tssion to Officbte IPTOI was held at the start of 2024. A fvrther f 1,293.60 was recelved dwing the year and £1,050.40 was pald to the PTO tr¥ in 2024: £350.40 was held at 31 Deternr 2024 will be pald to the PTO clerBV In 2025. £5Q.CQ due to persoll5 dlgglng tK)les forthe intemientirfa5hes was reiEived and pald tothe5e persons. £25.CQ fee due to a verger in relaifjon io a ftJTherdl dutywa5 reolved and paid to the verger. £3,166.53 was received from the tenants of the Retrory in respect of their coun Tax and Ility bllls and was paid to Tunbrid8e Wells Borough CounEiI and to the utllity supppls. £565.( that hekl at 31 Decemkr 2023 was paid to the Borough Council and utlility suppllers In January 2024. There was no rnoney recefved or Pah4 In of Sprirq Hawt in 2024. £12 Sw'nc Haryest money remained held at31 December 2024. £96.$0 was colletted on behalf (rf Rochester D8F Unk DFoceses and paidto Rorthemer DBF. £518.50 w3$ wllected for retlrernent gifts for the Parish Admlntstrator,. part W0$ Used to buy glfts for her and part wa5 paid trj her by cheque. £1,003.15 was pald on behalf of SpEldhur51 Communlty Shop Ltd in respect of utillty 1I115 for Speldhurst Chapel after the lease by the Parlsh expired and has been reirnbur5ed by Speldhur5tCommDnlty Shop Ltd. 7 Pawnents to PCC members and related p¥iles Dets115 of those bodies which are related parues by rtue of a PCC ThTrber belf InVold wrth them a Set out on page 4 of the repDrL otherthan those noted below. there were no paymems to any of these b[x1. The PCC pald £18312023 £0) In letknn8 fees toSpeklhur5t Willège Hall whith was thai¥ed to the PCC at the nomial h1 rates. These costs are Included underthe headlng of the artiwlies to whlth they related. The PCC 15 not charged for its use of the Ashurst McDemtt Hall and made 3 d(at)n of EIO)12023 £1001. E13.88 was paid fDr a diary and yearbook for a PCC rnember's per%>nal use in carrying out hls duties for the Parfsh. All other expenses Imbur5ed to PCC members dld not relate to any sethEs or £()ds pwded or for tra¥el, Subsistence or personal use and were only f¢r bona flde expenses incurred bythern on belf Df the PCC Induded in the Parish Insurance covÈr 3 lirnited amount of Trustee Indemnity 1nsurttn cover. the cost of which 15 not separatelv identifled. 8 Parlsh Offlc• bulldlng The cost of the Parlsh Office, £21333, was bome ty the PCC and wrltten off In 2(1. The PCC ha5 negotlated o wrftten agreement wlth the Diocese prwdlng for reimbursement of part of the cost shoukl the DKKese or Re¢twtske any a¢tlon which makes It Impo55ible to use the officE for Its present purposes. Relmkwrsernent is on asliding scale. pdI for repayMttOthe Parth up to 2040. g Speldlwjrst Chapel In Septetnber 2021 the PCC entered Into a 12 months lease agreement knith Trustees of Western Counues and South Wales Evangelisatlon Trust forthe use of Speklhur5t Chapel. There was rm) rent payable underthe terms of thls lease, the PCC wa5 re5ponslble for ele¢liiol w?wk to make the thapel sefe for use and fot the dayto day runnity costs of the Chapel. In 2022 £1,436 was spent lunning costs. The lease was extended for a further 12 MclS from september 2022 at an annual rent tsf £4,2(. £1.400 of thi5 was paid in 2022 and the balance of £2WO was paid in 2023. The PCC had responsbility for repai to the Structu of the buildin& and ha5 had no responslblityfor any costs relating tO5dhUrSt Chapel frcffi 29 September 2023. 10 F¢d a$5ets Investynents Durin8 the yearthe flxed assets were hekl iffi thefollown8 Investments for the uMe5trfcted dÈsWw4ted funds Ilrted. rth of EnSlar Central Board of Flnance Irt¥eSt Fund. Shares St Mary¥General Fund Sljthn's Geral Fynd StJohn'$ GroDrnbr&e Sthool Fw Value 2024 Total 2023 Toial awe5 V• Vak Balance at l January 2024 Sale of shares- w0ed5 Reallsed surplus on sale Unre4lised suwus / Ideficltl on revaluation Market value at 31 December 20Z4 6.000 L45.632 1112 22,651 40.689 198.972 181,725 518 932 4,554 17,247 134736 23.1 1*00 41.621 203,526 198372 17
PARISH olSPELDHURSTwlth GROOMBRIDGE and ASHURsr 2024 11 kntysls OF net 05sets al B¥furtd 2024 Totsl 2023 Totsi D4shted Parf5h General Fund Church Repalr Fund St. Mary's Gene1 Fund Sl. John's General Fund st. John's Groombridge Sthod HOUSE Fund st. Martln's General Fund Par15h Restdtted Fund Parfsh SequesttIOn Fund Parf5h Youth Fund St. Mary's Re5trfcted Fund St. JE>hn's Churchyard Malntenan¢¥ Fund Friends of St. John'5 GreombrkJ8e St. John's British Legion Fund St. John's Under Pew Plean8 Fund St. Martln's Churchyard Fund Wlndows Fund Broadsheet Fund Broadsheet 8Sndin8 Fund 678 678 52,371 245,773 21,738 50,136 32,390 1.218 1.075 434 45,436 213,498 21,(2 49,204 31,061 1,218 526 $2371 245.773 21.738 50,136 32.390 1,218 1.075 8.463 3.223 235 2.999 3,125 245 iio 3.125 24S iio 3,125 iio 150 150 678 402A08 16al 11 16 al111 18,286 16bl 421.372 372301 See nole 16 Interfund UmrAILed Umertflrted Re5tthted bolarK45 2023 Totsl TotAI b) BytTreof asset Fixed assets Current a55ets Cwrent liabllltie5 Fund balance 203526 213.592 14,7101 203526 235,889 118,0431 421?72 198.972 199,104 125.7751 372,301 11.4621 IA62 18.960 16741 18,286 14.1211 678 AWIioTt to churd*saAd Parith Parish st Mary's Stjohn's St Martln's 678 2,293 2.971 278.477 90.502 49,422 421,372 2,178 237,110 86,691 46.322 270P14 83A77 48.917 4D2,408 7P25 505 18,286 371301 li DthDf5 ind prepayments Inrome tam and Gt on Smalj Donatlon5 recoverab Debtor5 and prepayments 20 11,927 4.128 16.055 2023 6.539 5,009 11,548 13 Bonk and rash al Sht 14rm depo5115 Rochester loan deposit Bank deFJOSit accounts 73.686 89,124 162,810 44033 2073 25,554 98,198 123,752 48,876 1rn6Z8 DloEe5an Cthurch Repalr Fund bl Current actounts and Bankcurrent accounts Cash and cheques in hand 11.669 522 12.191 14,201 727 18
PARISH ofSPEIDHURsfwlth GROOMBRIDGE and ASHURST 2(ll4 14 LlablM•$ Amounts falllng due wlthkn oTh•yt4r Accruals and deferd IrKome Other credltors 202J 118,8541 16,9211 125,7751 116,0181 12,0251 18,043 15 Contlrhgent Ilablltles and Captt41 romrnttmpnts al Contln8eTht IhbHttSes There were none at 31 December202412023 £NILI. bl Capltal ¢ommthènts There were none at 31 Decernber202412023 £NIL}. 16 Fur drtals PCC funds General In¢ome and EeNdItureAtCOUrbt- unrestrkted Thls 2ccount15 forthe use of the general purposes of the Partsh. Church Rq)alr Fw)d. unr¢stri¢ted deIDated The fund is designated for the repairs of the three Churc$. m¢eV is pahl into it annually hplp the Cosi of repalrs that arise following a quinquennial Inspetti¢Jn of the thurth buildin8s by the Dlocesan Arthltei. SL Mary's had an inspertion 2021. St. John's had one In 2023, Ind St. MartÉn's had ¢e In 2020: thus the next in¥EclI are due in 2026. 2028 and 2025 respe¢101¥. Par15h Re5tFlrted Fund Thls fvnd holds rnovey dLted to subsidise places at¥ts toluture SPrt Harvests. Partsh 5equestrlon Fund Thls fund reives the fees that woukl nOalty be p3yable to Rochester DBF. ThÉ%È fees are wthheld from payment to Rochester DBF during the rnteeKnuM and are ud to pay thÈ fees and expenses of vtsitsng deryy and the some ol the Rettory stsndin8 thar8ES when the Recrory Ss unoccupied, as agreed with the Rochester Dlocese. surplus remoinlng at the of the interregnum 15 payable to Rothester DBF. Parlsh Youth Fund- restrlcted The fund ha5 been used for children's and youth work In the PartsN In¢ludlN8 the makinB of Erants to the youth or young adults attendlng wor5hlp at a church the Parish to fvnd their rnissionary work in the UK oroverseaL £3.6 was paid bn 2023 to a youth worker worn8 at St M4rf5 Church, Speldhurst as agreed byihe PCC. The fuThJ hès now Leen fully usedand has been ¢k¥sed. St. Marfs1$ General Income and Expendkure AccoLtnt- urwestrkted den•ted This account is designated forthe USE of SL Mary'5 tKCfcrthp general purposes of St. Mary¥(hurch. Restrf¢tod Fund. re5trfrted Th15 wa5 Set up bythe PCC In 2LMJ4. It re¢efves fvnds th ha¥e been dDnated fOrspear purpose5 and pays out expÈnses lating to those matters. SL&)hn'5 lunds General Income and Endre A¢tount. unrestrfded d¢knt•d This coUnt is designated for the use of St John's Cemmtttee forthegeneral wrp05e50f SL John'5 church. GroombridgESchtl House Fund- unrestrlcted desl8natsd The fund tomprises 1,800 Income Shares in thE C8F Irwestrnent Fund12023 1300 shares), and a depD5it of £8,515 12023 £8.5151. The dlvidend and deposit income dertved from the finvestnt is re(eived into SL John's General Fund: no records ha¥e been found of any restslttlons the use of the cawial or income. The theTr DCC of SL John's ln conlun¢tlon the PCC desi8llated fund for use on future capital prolects 3tSt. John's and the St. John'5 Cornmittee has not requested any thange in desl8Aation. Churchyard ma1ante Fund- restrirted The fund c(JMprises donatlons reCeÈd speclhcallyfotthe malrrtenance of the thurchydrf. Frlend$ ot SL John'5 Groombrld8e- restrktod ThSs was 5tsrted in 2011. The fijnd is prfmarllyfortl molntenaMT of the thurth buFlding. BrhL*h Le8lon Fund- r•stdthd The fund receNes the church CdleCt on ReMernbrar Sundaywhlth is stated as bel forthe Royal Brltlsh Leglon tt> whl¢h sub5equEnUy It is paid. Under Pew Heatlry FUNJ. restrlrted The fund received donatbns vell spe£lficalfy towards thecost of in5ts11ing under pew heatlng In the tthurd). 19
PARISH ofSPELDHuIW1th GR(K)MBIUDGEand ASHURST Notesto the Ateounts 2024 St. Martln's lund5 Gèmral Inrorne and ExpendStllFe A¢¢ount.uNstrkted de5nated Thls account ts de518nated forthe use of SL Martin'5 t)CC for the Beneral purposesof SL Martin's church. urthyard Fund- restrktsd The fund comprises donations re spectficaltyforthe rnalntenan ofthe ¢hurdTh•rd. Wlndows Fund- restrltted This fijnd recelved donats¢>ns for the Instsllation of new stalnÈd a$S windows and was used for that purpose In 2014. except for the remainlng balance whlch Ès for a plaqup orlnscription to gOth them whth lstt final part of the wlndows prolÈd. groadsheet Fund- restslcted Thls fund welves money which 15 spedfkallyto dpfraythecostsof produang tA$hUrSt Broadsheet. Broadsheet Blndlng FuKd- restrfrted Th15 fund ha5 been set up to fund the ImNjlngd¢ setof the last Kiyears of lssuesof the A5hurst Broadsheet. 2024 2023 al UnTe5trfrted Funds 11 Unre5trtcted G¢neral Income & EXpÈndlwreA¢¢•1t lThe Parfsh} Baknce at l January In¢orne re¢eSved Transfer trom St. Marf5 General IncoN and Expenditure ACUnt towards parlsh ¢osts Trdnsferfrom 5t. John's General Income and E4)Endrt¥rÈA¢courrt towar& paTlsh costs Transferfrom St. Martln's General Inrorne and ExF*nditure Accounttowards parish costs Interest added in the year Eynditure In the year B81ance 31 December 434 240 58,762 6,033 6,833 74,979 7,745 9,332 194 1920561 434 171,6281 678 111 Unrestrtded t)eslÈnat8d Funds l} chUh Repalr Fund lsee bdow) al4nce at l January TransferTetl from General Funds fjross Intet Repairs Balance at 31 ember 45.436 6,370 1.485 19201 51371 68,61B 6,370 1,608 131,1601 45A36 relatlng to Si. Marv$ St. John's SL Martln's 24,241 11,fA)3 16,527 52,371 E44,833 ofthls fvné is invested in the Dhxesan Churth RÉpalrFund E7.538 ofthat partrelatinEtoSt Martin's e Loan Furhd. 20389 10,066 14,981 45,436 )tesan 2) General IntomE and Expendlture AcwuDt15L Marfs) Balance at l Jgnuary Surplus/lDÈflcttl of irKorne o¥er expendlture for the year befo contrlbut CMtributkJn to Parkh costs S(DeficitI of Income over exp¥litUrefjLrthe year Transferred ro Church Repalr Fund Increase/lDe¢reasel In Ydluation of lTrvestmÈnts heldforthe General Fur¥J Bal£rKe at 31 December 316eneral Income & EmndIre Arcowrt 1st John's) Balance at l January SurplusllDeflcltl of Income over expendilure forthEyW bekne Con1blIn Contrlbution to Parlsh ¢osts Surplus/lDeficttl of income over expenthtU forthewdr Transferred to Church Repair Fund IncreosellDeueasel in Ydluation of IrNestments hekl forthe 6eneral FUNJ Balan at 31 December 213A98 91.933 158,7621 33,171 14,0001 3,104 245,773 197,404 83,316 174.9791 8,337 14,DOOI 11,757 213A98 Note 10 21.062 7,361 16,0331 1,328 11.1701 518 21.738 21,089 6.925 17,7451 18201 11,1701 1.963 21.062 Note 10
PARFSH ofSPELDHURSTwlth GROOM8RIDGE and ASHUR5T 2024 41 Groombrldg• SdMx>l House Istjghn'sl Balance at l January Increase/lDe¢reasel In valuation of in¥ertments held for the Fund lance at 31 Decernber 2023 45,677 3,527 49.204 49,204 932 $0,136 Note 10 Sl General Income & ExpendllurtA(fLwnt ISL PA¥dn's) Balan at l January Surplus/lDeficltl of Incorwover expenditure forthe rbef0reContrl1Ktt[0Tr Contrlbutlon to Parish costs rplus/lDefflEltI of Income overexpendltuie forthe ye3r Transferred to Church Repalr Fund Bala[e at 31 Dmber 31,081 9,342 16.8331 2,509 11,2001 32,39] 34,74D 6,873 19,332 12,4591 11,2001 31.081 Totsl SL Mayvs Total St. John's 270014 I3387 83.477 80,332 Total 5t. Martln's 48,917 4fj062 Total Unrestrlthd [ted b) Re5trltt Funds P*15h 11 Parf5h Restrlcted nd Balan¢e ai l January Income recefved indudlng fjfft Aidtax reawery subsi to Sprlng HaNe5t pla5 8alance at 31 December Zl Parfsh Sequestraoon Fud B3 at l January Fees reeÈived Visiting clergy fee5 and expensES Rectorystanding charges and Erass when umttupied Balance at 31 December 31 Partsh Youth Fund ealance at I January Interest added in year ExpEnditure In the ye£r TNn5ferto D[gal FuThd Balance at 31 tlecember 360,281 1,218 1218 1218 1,218 526 1.134 12221 13631 1.075 950 12241 12(M)I 526 3,488 io 13.4981 Totsl P•rJsh 4193 1.744 21
PARISH elSPELDHURsf wlth GROOMBRIDGE pnd ASHURST Note5ts theAcrounts 21Y24 111 St. Marfs Restrfcted Fund Balance at l Januiry Collertlons & donatio includln8 8kft aid tsx recovery Grènts received Sundry Income G35 Angel (ards Repai and maintenan Churchyard Youth workèr Missionary charttable VIn8 Other expenditure Balance at 31 December 2023 3,223 13,135 2.300 230 1501 1,198 2.763 2.087 160 13541 11.4911 iuiooi 15,9131 19111 1601 8A63 8A63 12,0271 13841 3,221 3.223 Total St Mary% 111) St. John's l) thurthyard Malrrt•nance Fund Balance at i january fjrants and donatlons IncludlrydGrftPJd tax retOSEry Malntenance costs 8alan¢e at 31 Dember 235 LOOO 11,2351 235 2) Frlends of St.John's Graombrldle Balance at i january Don8dons Ineludlng glft ald tsx 0very Expendlture in the year Bal¢n* at 31 December 2.999 1.630 17291 3.900 2,958 1,764 11,7231 2.999 J} Brfjtksh Le%lon Fund Balance at ljanuary Don8rlons Expenditure iv the year Balance at 31 December 129 (J291 122 11221 41 Under Pew Bance at l January DOtIOnS Including gift tax rerovery Expentfiture in the year Bant at 31 Dwmber 3.125 3.125 3,125 3,125 Totsl St John'5 7,025 6.359
PARISH of SPEiDHuR¥thh GROOMBRIDGE and ASMURST 2024 I St.Martln'$ l) Churchyard Fund B4ance at i J2nuHry Gr2nt$ CeiVed Expendre In the year Interest added in the year alanat 31 December 2023 1,351 I,0 123511 1,000 17551 245 21 Wlndows Fund Balance at l January Expendlture In the year Balance at 31 December 31 Bmadsheet Fuhd Balance at l Jahuary Grants recelved Other Income Includ1 lift aid tax recovery Expenditure In the year Ba at 31 December iio iio iio iio 196 500 260 17601 467 11,1631 41 Bro•dsheet Bkndlnt Fund Balance i JaThuary Grants recewed Expenditure In the year Balance at 31 DecÈmber Tvtsl St Mortln's 150 150 150 505 260 Total Rostrkted Funds 18286 TOTAL PCC FUNDS Uhrestwkted Fund5 Unrtstrkted Deslwwted Funds Rertrf¢¢•d Funds Note 16 al11 678 Notp 16 al ill 402M08 360,281 Note 16 bl 18,286 11,586 £421.372 £372,301 17 Summary ol Transfers vrYe5lrfc Vnrestrfrt@d Re51rfcted De$ated Parf5h General Fund General Fund (St. Marvsl General Fund 1st. John's) General Fund (St. Martln'51 Church Repalr Fund (St. M3ry'$1 Cthurch Repalr Fund (St. John'sl Cthurch Repalr Fund (St. Martln'sl 71,628 162.7621 17.2031 18.0331 4,1)0 1,170 1.21x1 17L6281 71.628