2024-12-31-accounts - The Parochial Church Council Of The Ecclesiastical Parish Of Long Ditton

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Following Christ, Serving You

THE PAROCHIAL CHURCH COUNCIL OF LONG DITTON SURREY ST. MARY’S CHURCH LONG DITTON

ACCOUNTS FOR THE YEAR ENDED 31ST DECEMBER 2024

REGISTERED WITH THE CHARITY COMMISSION

NUMBER: 1128898

The Parish Office St Mary’s Community Hall Church Road Long Ditton Surrey KT6 5HH www.stmaryslongditton.org.uk

REPORT OF THE PAROCHIAL CHURCH COUNCIL

Vision: Following Christ, Serving You

The Vision of St Mary’s Church means that we prioritise:

(i) helping those around us discover faith in Jesus Christ;
(ii) developing and strengthening our links in the community;
(iii) engaging a new generation with the good news of the Gospel; and
(iv) deepening our discipleship and spirituality.

A ADMINISTRATIVE INFORMATION

The general functions of the Parochial Church Council (PCC) of the Parish of St Mary’s are set out in the Parochial Church Council Measure and The Church Representation Rules. It is the duty of the Rector and the PCC to consult together on matters of general concern and importance to the parish. The PCC works in co-operation with the incumbent in promoting in the parish the whole mission of the church: pastoral, evangelistic, social and ecumenical. Additionally, the PCC is required to consider and discuss matters concerning the Church of England or any other matter of religious or public interest, but not the declaration of the doctrine of the Church. The Charities Act also enjoins all charities to demonstrate that their aims are for the public benefit. Accordingly, the PCC has had regard, where relevant, to the public benefit guidance issued by the Charity Commission in carrying out its activities, as described below.

The PCC is responsible for the maintenance and repair of St Mary’s Church building (which is Grade 2 listed) and situated in a conservation area at the junction of Church Road, Rectory Lane and Woodstock Lane North (OS grid reference TQ173659). The PCC is registered with the Charity Commission Number 1128898. The correspondence address for St Mary’s Church is: The Rectory, 5 Church Meadow, Long Ditton, Surrey KT6 5EP or The Parish Office, St Mary’s Community Hall, Church Road, Long Ditton Surrey KT6 5HH.

PCC Membership:

Members of the PCC are appointed in accordance with the Church Representation Rules or co-opted by the PCC during the year. The following served as members of the PCC during the year and to the date of this report:

Incumbent	The Revd Dr Kuhan	Satkunanayagam	Ex officio
Associate Priest	The Revd Professor	Alison Baverstock	Ex officio
Churchwardens	Robert Hancock		Ex officio
	Joanne Hall		Ex officio
Treasurer	Sarah Carvalho - Treasurer
Honorary Secretary	Penny Fussell – Honorary Secretary		Co-opted Member of PCC
Deanery Synod	Chris Howard		Ex officio
Representative
Other members	Ann Leeson	(to 18 May 2025)
of the Council	Sarah Spence	(to 18 May 2025)
	Catherine Smith	(to 18 May 2025)
	William Gallimore	(from 12 May	2024) Retires 2027
	Edward Howard	(from 12 May	2024) Retires 2027
	John Olding	(from 12 May	2024) Retires 2027
	Anne Rumbelow	(from 12 May	2024) Retires 2027

Martin Skellern (from 12 May 2024) Retires 2027 Elizabeth Smith (from 12 May 2024) Retires 2027 Linda Turner (from 12 May 2024) Retires 2027 Michael Turner (from 12 May 2024) Retires 2027 Felix Deer (from 18 May 2025) Retires 2028 John Howe (from 18 May 2025) Retires 2028 Colin Powell (from 18 May 2025) Retires 2028

PCC Advisers Bankers Barclays Bank plc, Barclays Business Centre, 6 Clarence Street, Kingston-uponThames, Surrey KT1 1NY

Buildings The PCC currently employs John Bailey as its architect Independent Examiner Mr Tim Brown BA ACA

Sub-Committees

The PCC operates through a number of sub-committees which meet at agreed times during the year and then report to the PCC:

(i) Standing Committee . This is the only committee required by law. It has power to transact the business of the PCC between its meetings, subject to any directions given by the PCC. The Standing Committee elected by the PCC for the year comprises the Rector, the Churchwardens, the Treasurer and the Secretary.
(ii) Community Hall . This committee is responsible for the maintenance and management of St Mary’s Community Hall for use by the parish and local community. The committee works to maintain proper budgetary control whilst ensuring external funding requirements are met and health and safety matters comply with current legislation. Appropriate licensing laws and insurance cover is maintained.
(iii) Social Team . This team aims to co-ordinate a regular programme of social events and to provide support for any special or fund-raising events.

Churchyard, buildings, health and safety

The Rector and Churchwardens continue to liaise with Elmbridge Borough Council to ensure the grounds are kept safe and presentable. Rob’s Garden Services are employed to undertake ‘gardening’ tasks particularly in the Garden of Rest. The Rector and Churchwardens are also responsible for oversight of the maintenance and development of the buildings and churchyard structures (old mortuary, Garden of Rest walls, stone tablets etc.), as well as any relevant legislation relating to the building, staff, and visitors’ and volunteers’ health and safety. They are supported in these responsibilities by several volunteers from the church community.

Safeguarding

The PCC considers that it has, to the best of its knowledge, taken all reasonable steps to comply with the duty under section 5 of the Safeguarding and Clergy Discipline Measure 2016 to have due regard to House of Bishop’s guidance on safeguarding children and vulnerable adults.

General Data Protection Regulation

The PCC, to the best of its knowledge, considers that all reasonable steps have, and continue to be taken to comply with the GDPR that came into effect in May 2018.

B REVIEW OF PCC PROCEEDINGS OVER THE PAST YEAR

The following report is provided by the Hon Secretary

The PCC met on six occasions during the past year. The following is a summary of the areas of business and discussion.

Finances and funding . Increasing annual income has remained a high priority for the PCC in the first instance to cover day-to-day costs of running the church but also with the aspiration to develop prioritised, planned programmes of works for the church building, churchyard and Community Hall and of activities within the church and local communities, whilst meeting the church’s financial obligations to the Diocese. Through the invaluable efforts of the Parish Funding team efforts continue to encourage members of the congregation and the wider parish community to adopt a planned giving scheme using Gift Aid where applicable. Fundraising initiatives also have been held most notably a Gift Day recognising that people sometimes prefer to give towards an identifiable project. The PCC too has been hugely grateful for the funding that has been obtained through grants from external bodies. However, particularly appreciated have been Ann Leeson’s sterling efforts in successfully applying for grants for the refurbishment of the Community Hall kitchen and the replacement of the shed and fence in the Hall’s playground. The generosity of those who have left legacies too has been invaluable and much appreciated.

Future planning, development and mission . The PCC has reviewed its Church Development Plan which the Archdeacon of Dorking, on his visitation to St Mary’s, went through with the Rector and Churchwardens providing helpful advice and comments supporting the Plan’s four key priorities to (i) help those around the church discover faith in Jesus Christ; (ii) develop and strengthen the church’s links with its community; (iii) engage a new generation with the good news of the Gospel; and (iv) deepen our discipleship and spirituality. The PCC is grateful to the Rector and Associate Priest for leading the way in furthering these plans and for encouraging the PCC in the ongoing process to review and identify strengths and weaknesses of present activities, culture and engagement. The PCC too has begun the process to enhance its planning for the future maintenance the church building, Community Hall and churchyard as well as reducing, and ultimately eradicating, the church’s carbon footprint, the latter which will involve planning and up front financial investment. This is inextricably linked with the PCC’s drive to build assured, and ideally growing, income as well as the PCC ambition to encourage more people to volunteer their time, experience and knowledge to further the work of the church during worship, its activities and ad hoc events. This will not only enable new projects to be developed but also to ensure that ‘volunteer fatigue’ can be avoided amongst the present cohort of dedicated and vital volunteers.

The church within the Long Ditton Community . The PCC has been hugely grateful to Ann Leeson, in her role as chairman of the Community Hall committee, in planning and managing the completion of the refurbishment of the inside of the Community Hall, the upgrade of storage facilities at the Hall and replacing the fence around the play area. The PCC recognises that the Hall is a valuable asset for the church, and a source of income, but also as an asset for the wider community. The PCC was honoured that the Major of Elmbridge attended the opening of the new shed in the play area. The PCC has worked with the Hon Treasurer (Sarah Carvalho), Janet Burton (editor of the magazine) and Edward Howard (PCC Member) to get the Lychgate magazine on a good financial position. The PCC reiterated its belief that the Lychgate is a valuable resource and means to communicate with residents and that it should remain free. Again, building a team, supporting Janet in the production of the magazine, to ensure advertising payments are gathered and to deliver the magazines is vital. The PCC has been delighted to support a programme of events – the ever-burgeoning BookBox, new initiatives such as the Silent Disco and MusicBox, and the more ‘usual’ but equally important events such as the Friday activities and Quiz Night. People volunteering with the Social Team once more are key. The PCC values its responsibilities towards Long Ditton St Mary’s Junior School (LDSM) which celebrated its 150[th] Anniversary in 2024. With the formation of the Long Ditton Federation of LDSM and Long Ditton Infant

and Nursery School, the PCC has been determined in its efforts to support both in particular in the appointment of governors and most recently in participating in the successful campaign to encourage the Hinchley Wood Learning Partnership not to amend the admissions criteria for Hinchley Wood School which potentially would have been to the disadvantage of pupils from St Mary’s Long Ditton Junior School.

Care and responsibility. The PCC throughout the year has reviewed and amended as necessary the several policies pertaining to Health and Safety, Risk, Food Hygiene. Of particular concern are the Safeguarding policies and procedures for which the PCC follows the Diocesan Safeguarding Action Plan and Dashboard. Especial discussion was given to creating a ‘positive culture of safeguarding’ and noting the new codes of conduct agreed by the General Synod of the Church of England which will take effect from September 2025. As promoted by the Diocese of Guildford, the PCC discussed and agreed to adopt the Diocesan Racial Justice Covenant (committing to follow the principles of disciples, diversity, representation and accountability) and the Diocesan Dignity at Work Policy.

Financial review 2024

The most significant item in the financial affairs of 2024 was the receipt of legacy monies totalling £113,000. Without this the outturn for the financial year would have been a notable loss.

The giving by parishioners has been fairly level over the last three years, despite the need for more in the face of rising operating costs. Meanwhile, other fund-raising efforts have been successful. For example, a grant from Surrey CC and a donation from Walsingham Care, totalling over £23k have enabled the refurbishment of the Kitchen in the Community Hall. In addition, in June a Gift Day was held, raising over £6k for a new shed, organ blower and bike rack.

Ordinary operating expenses are fairly level compared to the prior year and are kept under tight control. The larger expenses tend to be generally non-recurring items, typically relating to repairs or upgrades to the Church or the Community Hall premises and need funding by way of special fund raising including grants.

Our requested Parish Share in 2024 amounted to £94,000 which, thanks to the legacy monies, we paid in full. In addition £40,000 was paid against the historic shortfall of £82,000, leaving the accumulated unaccrued shortfall at £42,000.

The surplus in the year across Unrestricted (general and designated) funds was £53,000 (2023: £8,000), leading to an Unrestricted funds balance of £144,000 (2023: £91,000).

Reserves policy:

It is the policy of the PCC to have available in unrestricted funds at any one-time, sufficient cash to be able to meet its working capital requirements. The Undesignated General Fund now stands at £114,000 which is more than adequate for the PCC’s immediate working capital requirement as they stand.

Statement of Trustees Responsibilities

The members of the PCC, who are the Trustees of the charity for the purposes of charity law, are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law, regulations and accounting standards.

Law applicable to charities in England and Wales requires the members of the PCC to prepare financial statements for each financial year which give a true and fair view of the PCC's financial activities during

the year and of its financial position at the end of the year. In preparing these financial statements, the members of the PCC are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and accounting estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the PCC will not continue in operation.

The members of the PCC are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the PCC and enable them to ensure that the financial statements comply with the applicable law. They are also responsible for safeguarding the assets of the PCC and for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Parochial Church Council on 17[th] November 2025

Revd Dr Kuhan Satkunanayagam Rector

Parochial Church Council of St. Mary's, Long Ditton

Statement of Financial Activities

for the year ended 31 December 2024

		Unrestricted	Unrestricted
		General	Designated	Restricted	Endowment	Total	Total
	Note	Funds	Funds	Funds	Funds	2024	2023
		£	£	£	£	£	£
Income and Endowments
Voluntary income	2	228,129	-	36,185	-	264,314	154,319
Activities for generating
funds	2	13,653	-	2,377	-	16,030	14,808
Church activities	2	23,681	-	-	-	23,681	31,619
Income from investments	2	715	-	273	-	988	276
Insurance claims		436	-	-	-	436	-
Total Income		266,614	-	38,835	-	305,449	201,022
Expenditure
Raising funds		(1,610)	-	-	-	(1,610)	(464)
Church activities	3	(199,244)	(13,035)	(30,214)	(8,000)	(250,493)	(202,702)
Total Expenditure		(200,854)	(13,035)	(30,214)	(8,000)	(252,103)	(203,166)
Net incoming/(outgoing)
resources		65,760	(13,035)	8,621	(8,000)	53,346	(2,144)
Net gains on investments		-	-	225	-	225	845
Transfers between funds		-	-	-	-	-	-
Net Movement in Funds		65,760	(13,035)	8,846	(8,000)	53,571	(1,299)
Total Funds brought
forward		47,778	43,004	14,343	271,885	377,010	378,309
Total Funds carried
forward		113,538	29,969	23,189	263,885	430,581	377,010

The notes on pages [8] to [16] form part of these Financial Statements. The comparative figures for prior year are set out in note [11].

Parochial Church Council of St. Mary's, Long Ditton

Balance sheet at 31 December 2024

		Unrestricted	Unrestricted Unrestricted
		General	Designated	Restricted	Restricted Endowment	Total	Total
	Note	Funds	Funds	Funds	Funds	2024	2023
		£		£	£	£	£
Fixed Assets
Tangible assets	6(a)	6(a) -	-	-	263,885	263,885	271,885
Investments	6(b)	-	-	10,058	-	10,058	9,833
		-	-	10,058	263,885	273,943	281,718
Current Assets
Debtors and prepayments 7	Debtors and prepayments 7	21,479	-	-	-	21,479	40,409
Cash at bank and in hand		124,224	29,969	13,131	-	167,324	73,080
		145,703	29,969	13,131	-	188,803	113,489
Liabilities
Creditors: amounts falling
due within one year	8	(32,165)	-	-	-	(32,165)	(18,197)
Net current assets		113,538	29,969	13,131	-	156,638	95,292

Net Assets		113,538	29,969	23,189	263,885	430,581	377,010
Parish Funds:	10
General		113,538	-	-	-	113,538	47,778
Designated		-	29,969	-	-	29,969	43,004
Total unrestricted		113,538	29,969	-	-	143,507	90,782
Restricted		-	-	23,189	-	23,189	14,343
Endowment		-	-	-	263,885	263,885	271,885
		113,538	29,969	23,189	263,885	430,581	377,010

The notes on pages [8] to [16] form part of these Financial Statements. The comparative figures for prior year are set out in Note [12].

Approved by the Parochial Church Council on 17[th] November 2025 and signed on its behalf by:

Revd Dr Kuhan Satkunanayagam Rector

Sarah Carvalho Treasurer

Parochial Church Council of St. Mary's, Long Ditton Notes to the Financial Statements for the year ended 31 December 2024

1. Accounting policies

(1) Basis of preparation

The financial statements have been prepared on an accruals basis and in accordance with the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (as updated), the Church Accounting Regulations 2006 and the Charities Act 2011.

The PCC continues to adopt the going concern basis in preparing its financial statements, given adequate resources to continue in operational existence.

(2) Incoming Resources

Recognition of income and endowments falls to be included in the Statement of Financial Activities (SOFA) when:

The PCC becomes legally entitled to the use of the resources;
The inflow of the economic benefit becomes probable; and
The monetary value can be measured with sufficient reliability.

Grants and donations are included in the SOFA when any pre-conditions preventing their use by the PCC have been met. For collections and planned giving this is when the funds are received.

Gift aid and other tax claims are included in the SOFA at the same time as the cash donations to which they relate.

Grants and legacies to the PCC are accounted for when the PCC is notified of its legal entitlement, the amount due is quantifiable and its ultimate receipt by the PCC is reasonably certain.

Statutory Parochial fees are receivable on weddings, funerals and other events, and that part of the fees due to the PCC are included in these accounts. The PCC also collects and pay over fees due to the Diocese of Guildford.

Dividends are accounted for when received. The impact of account upon receipt rather than ex-date is not considered material.

Investment gains and losses include any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. All other income is recognised when it is receivable. All incoming resources are accounted for gross.

(3) Expenditure and Liabilities

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation and settlement is probable and quantifiable.

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

(4) Assets

Consecrated and benefice property

In so far as consecrated and benefice property of any kind is excluded from the statutory definition of “charity” by Section 10(2) (a) and (c) of the Charities Act 2011, such assets are not capitalised in the financial statements.

Moveable church furnishings

These are either expensed as incurred if the cost thereof is less than £2,500; if the initial cost exceeds the sum, they are capitalised and depreciated over their useful economic life. In any event, such items are normally included in the inventory of the Church.

Tangible fixed assets for use by the Church

These are capitalised at cost if they have an economic life of more than one year and cost at least £2,000. Depreciation is calculated so as to write off the capitalised cost of fixed assets less their currently anticipated residual value over their estimated useful lives, as follows:

Land: not depreciated;
Buildings: 50 years;
Fixtures and fittings: 20 years;
Plant and machinery: 3 years.

Investments

Investments quoted on a recognised stock exchange, or whose value derives from them, are valued at mid-market value at the year end.

(5) Funds

Unrestricted Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application to the general purposes of the PCC. Within this, funds may be designated by the PCC for a particular purpose albeit remaining unrestricted.

Restricted Funds

These funds are income funds that must be expended on restricted purposes; details of the funds held and the restricted purposes for which they were given are shown in the notes to these financial statements.

Endowment Funds

These are restricted funds that must be retained as trust capital either permanently or subject to a discretionary power to spend the capital as income, and where the use of any income or other benefit derived from the capital may be restricted or unrestricted. Details of the respective restrictions are shown in the notes to these financial statements.

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

2. Incoming resources

	Unrestricted	Unrestricted
	General	Designated	Restricted	Endowment	Total	Total
	Funds	Funds	Funds	Funds	2024	2023
	£	£	£	£	£	£
Voluntary Income
Planned giving	79,049	-	-	-	79,049	74,901
Collections	12,564	-	-	-	12,564	15,115
Donations	1,737	-	5,603	-	7,340	15,761
Other	-	-	-	-	-	220
Tax recoverable	19,684	-	905	-	20,589	21,691
Legacies	113,333	-	-	-	113,333	-
Grants	1,762	-	29,677	-	31,439	26,631
	228,129	-	36,185	-	264,314	154,319
Activities for generating
funds
Parish magazine advertising	3,565	-	-	-	3,565	3,595
Other funds raised	6,002	-	1,250	-	7,252	9,798
Fairs and Bazaars	-	-	-	-	-	1,415
Quiz,Concerts and Lunches	4,086	-	1,127	-	5,213	-
	13,653	-	2,377	-	16,030	14,808
Income from Church
activities
Wedding fees	717	-	-	-	717	930
Funeral fees	2,138	-	-	-	2,138	7,275
Garden of Rest memorials	4,301	-	-	-	4,301	4,775
Church hall lettings	16,525	-	-	-	16,525	18,639
	23,681	-	-	-	23,681	31,619
Income from investments
Dividends and interest	715	-	273	-	988	276
	715	-	273	-	988	276

Insurance claims	436	-	-	-	436	-

Total incoming resources	266,614	-	38,835	-	305,449	201,022

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

3. Resources expended

		Unrestricted	Unrestricted
		General	Designated	Restricted	Endowment	Total	Total
	Note	Funds	Funds	Funds	Funds	2024	2023
		£	£	£	£	£	£
Diocesan parish share
Diocesanparish share		134,387	-	-	-	134,387	75,292
Grants
Parish Schools		-	-	-	-	-	716
Church Activities
Printing of Parish Magazine		8,244	-	-	-	8,244	8,244
Memorial tablet costs		554	-	-	-	554	986
Parish Training and Mission		247	-	-	-	247	655
Organists,choir and music		7,579	-	-	-	7,579	8,593
		16,624	-	-	-	16,624	18,478
Maintenance of Church and	Churchyard
General Maintenance		7,549	13,035	2,335	-	22,919	23,799
Graveyard Maintenance		-	-	288	-	288	364
		7,549	13,035	2,623	-	23,207	24,163
Community Hall
Hall maintenance and
refurbishment		4,871	-	27,591		32,462	33,985
Hall running costs		1,768	-	-	-	1,768	4,776
Depreciation		-	-	-	8,000	8,000	8,000
		6,639	-	27,591	8,000	42,230	46,761
Running costs and overheads
Locums		504	-	-	-	504	235
Office Salaries	4	8,424	-	-	-	8,424	8,890
Gas, water and electricity		13,167	-	-	-	13,167	16,139
Insurance		4,924	-	-	-	4,924	4,697
Photocopier		783	-	-	-	783	781
Parish telephones		911	-	-	-	911	1,262
Other overheads		5,332	-	-	-	5,332	5,288
		34,045	-	-	-	34,045	37,292

Total resources expended		199,244	13,035	30,214	8,000	250,493	202,702

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

4. Staff costs

Salaries (within organists, choir and music) Salaries (within running costs and overheads) Social Security costs Other pension costs Average number of employees in the year	2024 2023 £ £ 6,000 6,000 8,424 8,890 - - - -
	14,424 14,890
	2 2

No trustee (PCC member) received any remuneration or received any other employment benefits during the year or prior year. Clergy are not included in the staff costs above as they are office holders not employed by the PCC.

5. Payments to PCC members

During the year 8 (2023: 9) trustees received expenses to the value, in total, of £3,760 (2023: £4,557) in respect of Church and Church Hall repairs, travel and other costs incurred or funds disbursed on behalf of the PCC.

6. Fixed assets

(a) Tangible - Freehold Land and Buildings

(a) Tangible - Freehold Land and Buildings
	£
Cost
At 1 January 2024	399,885
Additions	-
At 31 December 2024	399,885
Depreciation
At 1 January 2024	128,000
Charge for theyear	8,000
At 31 December 2024	136,000
Net Book Value
At 31 December 2024	263,885
At 31 December 2023	271,885

The tangible fixed assets comprise the Community Hall situated alongside the Church. This comprises the entirety of the Jubilee Project Fund/D&K Memorial Fund.

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

6 Fixed assets (continued)

(b) Investments

6 Fixed assets(continued) (b) Investments
	£
Market value at 1 January 2024	9,833
Net gain/(devaluation)	225
Market value at 31 December 2024	10,058

The investments of the PCC are held in the CCLA Church of England Investment Fund, and are attributed to the Graveyard Maintenance Fund

7. Debtors and prepayments

Tax recoverable re 2022 (as reassessed) Tax recoverable re 2024 Income tax recoverable Other debtors Prepayments	2024 £ - 21,479 21,479 - -	2023 £ 20,041 20,368 40,409 - -
	21,479	40,409

Since 31 December 2024 the amounts receivable in respect of 2024 have been received.

8. Creditors– amounts falling due within one year

	2024	2023
	£	£
Accruals for utilities	2,035	1,897
Parish Share	26,872	10,485
Other creditors and accruals	3,258	5,815
	32,165	18,197

The requested Parish Share was £94,387, up from £92,274 in 2023. The PCC was able to pay this in full (2023: £75,292), (2023 shortfall: £16,982) on the requested amount. The total shortfall not accrued for in respect of this and prior years is £42,147 (2023: £82,147). The PCC has made no resolution to pay down this unaccrued shortfall in the foreseeable future, and thus that shortfall has not been recognised as a creditor.

Parochial Church Council of St. Mary's, Long Ditton Notes to the Financial Statements for the year ended 31 December 2024 continued

9. Purposes of Restricted and Endowment funds

Name of fund

(a) Restricted funds Babes & Tots fund Capital Works fund Cassocks fund Diocesan Parish Share Dishwasher fund Fabric Maintenance fund Garden of Rest fund Graveyard Maintenance fund Kitchen fund Ouseley Music Trust fund Parish Schools fund

Purpose

Support of Babes and Tots group Repair and enhancement of church Provision of robes for choir Contribution to Diocesan Parish Share Provision of new hall dishwasher Maintenance of church fabric Maintenance and enhancement of the Garden of Rest Maintenance of fabric, graves and churchyard Maintenance and repair kitchen Provision of choral and organ scholarships Support of Parish Schools

(b) Endowment Funds

Jubilee Project Fund/D&K Memorial Fund

Building of new church hall

10. Summary of Fund Movements

	Balance at				Transfers	Balance at 31
	1 January			Investment	between	December
	2024	Income	Expenditure	Gains	Funds	2024
	£	£	£	£	£	£
Unrestricted funds
General Funds	47,778	266,614	(2008544)	-	-	113,538
Designated	43,004	-	(13,035)	-	-	29,969
	90,782	266,614	(213,889)	-	-	143,507
Restricted Funds
Babes & Tots	548	-	-	-	-	548
Bike rack	-	231	(231)	-	-	-
Cassocks	1,053	-	-	-	-	1,053
Fabric	-	633	-	-	-	633
Garden of Rest	1,438	-	-	-	-	1,438
Graveyard Maintenance	6,213	273	(288)	225	-	6,423
Gutters	-	435	(435)	-	-	-
Kitchen	1,721	25,899	(20,842)	-	-	6,778
LED lighting	-	1,900	(1,900)	-	-	-
Ouseley Music Trust	3,370	-	-	-	-	3,370
Organ	-	2,503				2,503
Shed	-	6,961	(6,518)	-	-	443
	14,343	38,835	(30,214)	225	-	23,189

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year ended 31 December 2024 continued

Note 10 Summary of funds movement ( continued )

								Balance at
Balance at							Transfers	31
1	January					Investment	between	December
	2024		Income	Expenditure		Gains	Funds	2024
		£	£	£		£	£	£
Endowment Funds
Jubilee Project
/D&K Memorial	271,885		-	(8,000)		-	-	263,885
	271,885		-	(8,000)		-	-	263,885
1. Statement of Financial Activities for the year ended					31 December 2023
			Unrestricted	Unrestricted
			General	Designated		Restricted	Endowment	Total
		Note	Funds	Funds		Funds	Funds	2023
			£	£		£	£	£
Income and Endowments
Voluntary income		2	122,274		-	32,045	-	154,319
Activities for generating
funds		2	6,000		-	8,808	-	14,808
Church activities		2	31,619		-	-	-	31,619
Income from investments		2	7		-	269	-	276
Insurance claims			-		-	-	-	-
Total Income			159,900		-	41,122	-	201,022
Expenditure
Raising funds			(250)		-	(214)	-	(464)
Church activities		3	(138,460)	(13,544)		(42,698)	(8,000)	(202,702)
Total Expenditure			(138,710)	(13,544)		(42,912)	(8,000)	(203,166)
Net incoming/(outgoing)
resources			21,190	(13,544)		(1,790)	(8,000)	(2,144)
Net gains on investments			-		-	845	-	845
Transfers between funds			-		-	-	-	-
Net Movement in Funds			21,190	(13,544)		(945)	(8,000)	(1,299)
Total Funds brought
forward			26,588	56,548		15,288	279,885	378,309
Total Funds carried
forward			47,778	43,004		14,343	271,885	377,010

11. Statement of Financial Activities for the year ended 31 December 2023

Parochial Church Council of St. Mary's, Long Ditton

Notes to the Financial Statements for the year

ended 31 December 2024 continued

12. Balance Sheet as at 31 December 2023

Note Unrestricted General Funds £ Fixed Assets Tangible assets 6(a) - Investments 6(b) -	Unrestricted Designated Funds Restricted Funds £ £ - - - 9,833	Endowment Funds Total 2023 £ £ 271,885 271,885 - 9,833
-	- 9,833	271,885 281,718
Current Assets Debtors and prepayments 7 40,409 Cash at bank and in hand 25,566	- - 43,004 4,510	- 40,409 - 73,080
65,975 Liabilities Creditors: amounts falling due within one year 8 (18,197)	43,004 4,510 - -	- 113,489 - (18,197)
Net current assets 47,778	43,004 4,510	- 95,292

Net Assets 47,778	43,004 14,343	271,885 377,010
Parish Funds: 10 General 47,778 Designated -	- - 43,004 -	- 47,778 - 43,004
Total unrestricted 47,778 Restricted - Endowment -	43,004 - - 14,343 - -	- 90,782 - 14,343 271,885 271,885
47,778	43,004 14,343	271,885 377,010

Independent Examiner’s Report to the Trustees of Long Ditton Parochial Church Council

I report on the accounts of the church for the year ended 31st December 2024, which are set out on pages [6] to [16].

Respective responsibilities of the Trustees and the Independent Examiner

The church's trustees are responsible for the preparation of the accounts. The church’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2011 (“the 2011 Act”) and that, an independent examination is needed. The PCC’s gross income exceeds £250,000 and I confirm that I am qualified to undertake the examination by being a qualified member of the ICAEW. It is my responsibility to:

examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
to state whether particular matters have come to my attention.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the church and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that, in any material respect, the requirements:
a) to keep accounting records in accordance with section 130 of the 2011 Act; and
b) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Timothy D Brown BA ACA

50 The Ridings, Surbiton KT5 8HQ 8[th] January 2026